Accounting: Big data can identify questions, help monitor and improve business performance, and build analytical models that support a variety of product or operational improvements., Trained to gather, analyse and benchmark information and to use data in modelling and forecasting, accountants and finance professionals can provide a new and critical service: making big data smaller, ‘distilling’ vast amounts of information into actionable insights., Big data is rapidly transforming the accounting profession beyond traditional record-keeping and financial reporting to an analytical function. By embracing Big Data, you can help clients generate valuable insights, manage risks, identify opportunities, and drive business growth., Data analytics in accounting means examining financial data to find patterns and insights. Accountants use software tools to analyze transactions, budgets, and reports. They look for trends like unusual costs or revenue changes to spot risks or opportunities., Big data enables accountants to perform more detailed and accurate financial analyses. By integrating data from various sources, accountants can identify trends, forecast future performance, and provide more insightful reports to stakeholders., This note prepares readers for using big data and data analytics by providing an overview of data analytics, explaining how data analytics techniques can be used in accounting and auditing practices, and providing a tutorial that walks students through a basic use of ACL Analytics..