See their site for resources they have developed for teaching data analytics in introductory accounting. ![]() Ohio Jennifer Cainas, CPA, DBA, is a clinical professor at the University of South Florida in Tampa and Tracie Miller-Nobles, CPA, is an associate professor of accounting at Austin Community College in Austin, Texas. Wendy Tietz, CPA, CGMA, Ph.D., is a professor of accounting at Kent State University in Kent. The next time you teach cost behavior, consider expanding your students' Excel skills by teaching them how to perform a simple linear regression, one of the many options within the Data Analysis function. Go to the Data tab and select Data Analysis > Regression > OK.Enter the cell range with the Y variables in Input Y Range field. Then, perform any of over 30 different types of analysis on your data set, depending on your situation. ![]() ![]() ![]() Now that you have the regression results, you can discuss with the students the key pieces of information being displayed, including the coefficients (the intercept representing the fixed costs, and the X variable 1 representing the variable costs) and how to interpret the R square and adjusted R square values.
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