This case is intended for use in an undergraduate or graduate Accounting Information Systems (AIS) class that focuses on relational databases and Structured Query Language (SQL). The case assumes that students are familiar with basic relational database concepts (e.g., field names, data types, primary and foreign keys, and one-to-many relationships) and basic SQL SELECT statements (including joins, the WHERE clause, and the GROUP BY clause). Thus, we recommend the case for use after students have an introduction to relational databases and the SQL SELECT statement. In addition, since the case data include detailed journal entry data, students need to be comfortable with financial statement accounts, common journal entries, etc. However, intermediate accounting or audit courses are not prerequisites for this assignment.
The software requirements for the case are Microsoft Excel and Access. As these are readily available in university and most job settings, students have likely been exposed to them...
