This course aims to provide students with basic knowledge of accounting concepts, knowledge of AI and its role in accounting and business. It equips students with ability to understand accounting principles and automate financial analyses using contemporary AI technologies. It develops students' ability to model business processes and develop accounting information database. It teaches how to manage data to sufficiently derive, analyze, communicate analytics outcome and eventually apply AI models in accounting and related functions. It aims to enhance students' knowledge in face of the rapid development of AI.

At the completion of this course, students should be able to appreciate the contemporary developmental process of AI models and mechanism with reference to the accounting and related practices. Students should be able to identify possible utilization of AI techniques and models in existing and forecasted accounting and related functions.

# DEC AT element

Final Examination: Students are required to answer all the essay and case questions set in the examination paper.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.