| Course | AC442 Data Management and Analysis |
|---|---|
| Unit | Unit 9 |
| Paper type | Summary query set |
| Length | About 620 words, 5 pages double-spaced |
| Format | APA 7 student paper |
| School | Purdue University Global |
| Program | BS in Accounting |
| Updated | October 2026 |
Free sample paper for AC442 Unit 9
Five Grouped Queries a Controller Already Reads: A Unit 9 Summary Query Set Tied to Ledger Balances
[Student Name]
Purdue University Global
AC442: Data Management and Analysis
Unit 9 Summary Query Set
[Instructor Name]
[Date]
Cobble Hill Estate Winery, its tables and every result are composite; the textbooks and article cited are real; queries are written in PostgreSQL.
Query 1: Revenue by Channel and Quarter
SELECT channel, fiscal_qtr, SUM(amount) FROM revenue_fact GROUP BY ROLLUP (channel, fiscal_qtr);
Result, quarters 1 to 4 and year:
1. Tasting room: $198,420; $312,560; $389,740; $245,560; $1,146,280.
2. Club: $548,200; $562,840; $590,310; $617,410; $2,318,760.
3. Distributors: $296,410; $318,920; $322,580; $346,750; $1,284,660.
Grand total: $4,749,700.
Tie: each channel's year total equals its revenue account, and the grand total equals total revenue. ROLLUP prints subtotals and the grand total in the same result, so no second query is needed.
Query 2: Receivables Aging
SELECT CASE WHEN CURRENT_DATE <= due_date THEN 'Current' WHEN CURRENT_DATE <= due_date + 30 THEN '1-30' WHEN CURRENT_DATE <= due_date + 60 THEN '31-60' WHEN CURRENT_DATE <= due_date + 90 THEN '61-90' ELSE 'Over 90' END AS band, SUM(open_amt) FROM v_open_invoice GROUP BY band;
Result: current $98,640; 1 to 30 days $41,210; 31 to 60 days $22,770; 61 to 90 days $18,950; over 90 days $14,850. Total $196,420, equal to the receivables control account. Aging starts from the due date because lateness begins when terms expire.
No result is interpreted until it agrees with a balance the controller already trusts, because a grouped query that is wrong by one bad join looks exactly as authoritative as one that is right.
Query 3: Club Membership Roll-Forward
SELECT tier, SUM(CASE WHEN event = 'START' THEN 1 ELSE 0 END), SUM(CASE WHEN event = 'JOIN' THEN 1 ELSE 0 END), SUM(CASE WHEN event = 'CANCEL' THEN 1 ELSE 0 END) FROM member_event WHERE fiscal_year = 2025 GROUP BY tier;
Result, all tiers: 3,812 members at the start of the year, 1,146 joins, 998 cancellations, 3,960 at year end. Tie: the year-end count equals active members in the club software on December 31.
Query 4: Days to Pay
SELECT distributor_id, fiscal_qtr, COUNT(*) AS paid, AVG(pay_date-invoice_date) AS avg_days FROM v_paid_invoice GROUP BY distributor_id, fiscal_qtr HAVING COUNT(*) >= 10;
Result: 31 distributor-quarter groups qualify. Weighted across them, average days from invoice to payment rose from 41 in the first quarter to 47, 52 and 56. HAVING keeps only groups with ten or more paid invoices, because an average of two invoices says little; the threshold is stated so a reviewer can change it. Tie: paid invoices counted equal those with full applications in the Unit 6 join.
Query 5: Card Decline Rates by Release
SELECT release, COUNT(*) FILTER (WHERE attempt_no = 1) AS members_charged, COUNT(*) FILTER (WHERE attempt_no = 1 AND status = 'DECLINED') AS first_declines FROM club_attempt GROUP BY release;
Result: first-attempt decline rates of 5.1, 6.2, 7.4 and 8.3 percent for the four releases; in the last, 327 of 3,940 members. Tie: total declined attempts across all retries equal the 1,318 the Unit 7 worksheet kept and excluded.
Tie-Out Page
1. Query 1 grand total, $4,749,700: total revenue per ledger. Agrees.
2. Query 2 total, $196,420: receivables control. Agrees.
3. Query 3 year-end members, 3,960: club software. Agrees.
4. Query 4 paid invoices: Unit 6 join. Agrees.
5. Query 5 declined attempts, 1,318: Unit 7 worksheet. Agrees.
Grouping, filtering groups with HAVING and producing subtotals with ROLLUP are the core of summary reporting in SQL (Hoffer et al., 2019). Summaries matter to accountants only when they reconcile to the books (Romney & Steinbart, 2018), and an overview of big data in accounting stresses linking new data sources back to traditional accounting records (Vasarhelyi et al., 2015).
References
Hoffer, J. A., Ramesh, V., & Topi, H. (2019). Modern database management (13th ed.). Pearson.
Romney, M. B., & Steinbart, P. J. (2018). Accounting information systems (14th ed.). Pearson.
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381-396. https://doi.org/10.2308/acch-51071
Reading the AC 442 Unit 9 instructions
Unit 9 of AC442 asks for a set of grouped queries producing management figures. For each, state the figure the controller wants, write the query, show the output and tie it to a ledger or subledger balance before interpreting it. Use the grouping tools the course teaches: GROUP BY with aggregate functions, ROLLUP for subtotals and grand totals, CASE expressions to sort rows into bands, and HAVING to filter groups. Base an aging on due dates, since lateness starts when terms expire. State any threshold you choose, such as a minimum group size for an average, so a reviewer can change it. Where a figure depends on earlier work, such as a cleaned file or a corrected join, tie it to that work. Close with a tie-out page listing each result, its control and whether it agrees. APA 7 citations should cover the SQL techniques and the reconciliation principle.
Inside the AC442 Unit 9 example
The sample's first query uses ROLLUP to show tasting room, club and distributor revenue by quarter, with year totals of $1,146,280, $2,318,760 and $1,284,660 and a grand total of $4,749,700. The second ages open invoices from the due date into five bands summing to $196,420. The highlighted sentence explains why no result is interpreted before it ties. The third rolls club membership from 3,812 through 1,146 joins and 998 cancellations to 3,960. The fourth averages days to pay for 31 distributor-quarter groups with at least ten paid invoices, rising from 41 to 56. The fifth computes first-attempt decline rates of 5.1 to 8.3 percent. A tie-out page confirms all five against the ledger, club software and earlier units, citing Hoffer and colleagues, Romney and Steinbart, and Vasarhelyi and colleagues.
Where the points sit in the AC442 Unit 9 rubric
AC442 summary query sets are graded on correct grouping, correct results and disciplined tie-outs. Each query should use the right tool for its figure: ROLLUP for subtotals, CASE for bands, HAVING for filtering groups after aggregation. Graders check that agings use due dates and that thresholds are stated rather than hidden. Every result must be tied to an independent balance before interpretation, and the tie-out page should name each source. Continuity with earlier units, such as decline counts that match the cleaned file, shows the term's work fitting together. Output should be presented as a controller would read it, with labels rather than raw column names. Interpretations should be brief and follow from tied figures. Readable SQL and APA 7 citations bring the Purdue Global grade for this unit to a close.
AC442 Unit 9 help from the desk
Many Unit 9 query sets report figures without tying them to anything, so an error in a join passes unnoticed. Agings are built on invoice dates and overstate lateness. WHERE is used to filter on an aggregate, which fails, instead of HAVING. Averages are reported for groups of one or two invoices. Roll-forwards do not balance from opening to closing count. Subtotals are computed in a second query and pasted together. If your section's tables cover purchasing or payroll, our writers can build the grouped queries and the tie-out page on your data.
Get an AC442 Unit 9 example written to your instructions
The Unit 9 prompt's list of summaries, the tables or database provided and the rubric are what this needs, plus any control balances the instructor published. Each grouped query is written against your schema and tied to a balance, and the set returns in 24-48h, with the first custom sample at no charge. The paper above is an original model document written by our desk, not a submitted student paper and not an official Purdue University Global document.
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AC442 Unit 9 questions, answered
Why does the aging use due date instead of invoice date?
Because aging measures how late a payment is, and lateness starts when the terms expire. A thirty-day invoice issued forty days ago is ten days past due, not forty. Building bands from invoice date shifts every invoice into an older bucket and overstates the collection problem, so the sample computes days past due from the due date and says so in the tie line.
What does ROLLUP add over a plain GROUP BY?
Subtotal and grand total rows in the same result, so the reader sees each quarter's channel figures, each channel's annual figure and the overall total without a second query. Some database products spell it differently or use GROUPING SETS; the sample notes the syntax for your section's platform and labels subtotal rows so nobody mistakes them for data.
How is the HAVING threshold chosen?
By asking how many observations make an average worth reporting. The sample uses ten paid invoices per distributor per quarter and states that choice beside the query, so a grader can disagree with the number while still seeing the reasoning. Where your section specifies its own rule for small groups, that rule replaces the sample's threshold.
Where can I find a free AC442 Unit 9 sample paper?
This page holds a complete AC442 Unit 9 summary query set for a composite winery, with five grouped queries, their outputs, a ledger tie-out for each and APA 7 references.
What does HAVING do in the AC442 Unit 9 days-to-pay query?
It keeps only distributor-quarter groups with ten or more paid invoices. HAVING filters after grouping, so averages built on too few invoices never appear in the result.