Data Analytics Case: Using Microsoft Power Bi/Tableau to Understand Revenue Cycle and Accounts Receivable

Publication Date

12-1-2026

Document Type

Article

Publication Title

Journal of Accounting Education

Volume

74

DOI

10.1016/j.jaccedu.2026.101045

Abstract

This case uses discussion and data visualization to help you develop a comprehensive understanding of the revenue cycle and related decision-making processes. You are challenged to think critically about internal controls and adopt a systematic approach to analyzing sales transaction data. The HUB of Analytics Education (HUBAE) provides a flowchart, accounting policies, and revenue data for BCGG, Inc., a company that distributes fine wine and spirits to customers throughout the northeastern United States. Using one year of revenue data from the HUBAE, you build data models, create visualizations, and record journal entries. Step-by-step instructions for Power BI and Tableau are provided, along with sample questions that instructors can assign to support learning objectives. The case can be used as an introductory or intermediate data analytics assignment in intermediate accounting, accounting information systems (AIS), and data analytics courses.

Department

Accounting and Finance

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