Maui Community College
Course Outline
1.
Alpha and Number
ACC 150
Course Title
Computerized Accounting Using QuickBooks
Credits
Three ( 3 )
Date of Outline
March 31, 2008 (D. Grooms)
2.
Course Description
Provides realistic hands-on approach to
computerized accounting. Applies previously
acquired accounting skills and knowledge to set
up and maintain accounting records on the
computer using a commercial software
accounting package. Emphasizes journal
entries, general ledger, accounts receivable and
payable, and payroll.
3.
Contact Hours/Type
Three (3) hours/Lecture
4.
Prerequisites
ACC 125 (or concurrent) or ACC 201, or
consent
Corequisites
Recommended Preparation
Approved by
Date
2
5.
General Course Objectives
To develop working skills with the goals and methods of generally accepted accounting
principles and applying these skills to computers, including using computers to record
business transactions in the general and special journals for a service and merchandising
business, preparation of financial statements, payroll, and computerizing a manual
accounting system.
For detailed information on how ACC 150 focuses on the Maui Community College
general education standards, see the attached curricular grids.
ACC 150 fulfills three of the 21 credits for the Accounting requirements for the A.A.S.
Accounting degree at Maui Community College, and the three credit requirement in
Applied Studies for the Liberal Arts A.A. degree.
6.
Student Learning Outcomes
For assessment purposes, these are linked to # 7. Recommended Course Content
Upon successful completion of this course, the student will be able to
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.
n.
o.
p.
q.
r.
access the QuickBooks program and describe its general features;
create and edit sales receipts, invoices. Record cash sales, sales on account,
credit and debit memos. Create and modify customer records;
record and edit vendor information, enter bills, write checks to pay bills, display
and print reports summarizing accounts receivable and payable;
print, edit, void, and delete checks and pay for expenses using Petty Cash;
record depreciation and other adjusting entries required for accrual-based
accounting. Complete end-of-period procedures;
reconcile credit card statements the bank statement, record bank fees, and mark
cleared transactions;
display and print the Trial Balance and key financial statement to include the
Income Statement, Balance Sheet, and Statement of Cash Flows;
prepare invoices and cash receipt statements that use sales tax, prepare credit
memos and refunds, record sales discounts, and pay sales tax liability;
deposit checks and credit card receipts for sales and customer receipts;
prepare, view, and print purchase orders for inventory items and enter item
received against purchase orders;
edit and correct errors in bills and purchase orders;
add specific inventory items for a merchandising business and enter items
received against purchase orders;
display and print the general journal and general ledger;
enter, edit, and change payroll information for employees. Create, preview, print,
and adjust or correct payroll checks. Print payroll summaries for each employee;
pay taxes and other liabilities. Prepare and print W-2 forms along with Forms 940
and 94;.
set up a company using the "EasyStep Interview" and establish a Chart of
Accounts;
create lists for receivables, payables, items, customers, employees, vendors, and
others;
transfer Uncategorized Income and Expenses to the owners' equity account.
3
7.
8.
Recommended Course Content and Approximate Time Spent on Each Topic
Linked to # 6. Student Learning Outcomes
1-2 Weeks:
Introduction to Computerized Accounting Systems (a)
1-2 Weeks:
Service Businesses – Sales & Receivables (a, b, d, g, I, q)
1-2 Weeks:
Service Businesses – Payables & Purchases (a, c, d, g, I, q)
1-2 Weeks
Services Businesses – End-of-Period Procedures (a, e, f, m, r)
1-2 Weeks
Practice Set (a, b, c, d, e, f, g, I, m, q, r)
1-2 Weeks
Merchandising Businesses – Sales & Receivables (a, b, d, g, I,
q)
1-2 Weeks
Merchandising Businesses – Payables and Purchases (a, c, d, g,
h, I, j, k, l, q)
1-2 Weeks
Merchandising Businesses – End-of-Period Procedures (a, e, f,
g, m, r)
1-2 Weeks
Practice Set (a, b, c, d, e, f, g, h, I, j, k, l, m, q, r)
1-2 Weeks
Payroll (a, n, o)
1-2 Weeks
Computerizing a Manual Accounting System (a, g, p, q, r)
1-2 Weeks
Practice Set (a – r)
0-2 Weeks
Special Topics of Interest (a – r)
Text and Materials, Reference Materials, Auxiliary Materials and Content
Appropriate text(s) and materials will be chosen at the time the course is to be offered
from those currently available in the field. Examples include:
Texts:
Horne, Janet, 2007. QuickBooks Pro 2006 with Update for Pro 2007. Prentice
Hall, Upper Saddle River, New Jersey.
Materials:
Text(s) may be supplemented with:
Accompanying practice set if available
Articles and/or handouts prepared by the instructor
Magazine or newspaper articles
Other:
Appropriate computers for current software
Computer disks as required
Appropriate films, videos or Internet sites
Guest speakers
9.
Recommended Course Requirements and Evaluation
4
Specific course requirements are at the discretion of the instructor at the time the course
is being offered. Suggested requirements might include, but are not limited to
20 –40%
30 - 50%
0 – 40%
30 - 50%
0 – 20%
0 – 20%
0 – 20%
10.
Examinations (written and/or oral)
In-class tutorials
Homework
Practice sets
Quizzes
Projects/research
Attendance and/or class participation
Methods of Instruction
Instructional methods vary considerable with instructors and specific instructional
methods will be at the discretion of the instructor teaching the course. Suggested
techniques might include, but are not limited to:
Independent self-paced work with instructor supervision
Lecture, problem solving, and class exercises or readings
Class discussions or guest lectures
Audio, visual or presentations involving the Internet
Student class presentations
Group or individual projects
Other contemporary learning techniques (e.g., Service Learning, Co-op, Schoolto-Work, etc.)
5
Assessment of Program Learning Outcomes - Accounting 2004
Standard 1: Written Communication
ACC
124
ACC
125
ACC
132
ACC
134
ACC
137
ACC
150
ACC
155
ACC
201
ACC
202
1.1 Use writing to discover
0
and articulate ideas
1.2 Identify and analyze the
audience and purpose for
1
any intended communication
1.3 Choose language, style
and organization appropriate
1
to particular purposes and
audiences
1.4 Gather information and
document sources
1
appropriately
1.5 Express a main idea as
a thesis, hypothesis, and
0
other appropriate content
1.6 Develop a main idea
clearly and concisely with
0
appropriate content
1.7 Demonstrate mastery of
the conventions of writing,
0
including grammar, spelling,
and mechanics
1.8 Demonstrate proficiency
1
in revision and editing
1.9 Develop a personal
voice in written
0
communication
Key:
3. Major Emphasis:: The student is actively involved (uses, reinforces, applies, and evaluated) in the learner outcomes.
The learner outcome is the focus of the class.
2. Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the
focus of the class
1. Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does
not get evaluated on this learner outcome
0. No Emphasis: The student does not address this learner outcome
6
Assessment of Program Learning Outcomes - Accounting 2004
Standard 2: Quantitative Reasoning
ACC
124
ACC
125
ACC
132
ACC
134
ACC
137
ACC
150
ACC
155
ACC
201
ACC
202
2.1 Apply numeric, graphic
and symbolic skills and other
forms of quantitative
3
reasoning, accurately and
appropriately
2.2 Demonstrate mastery of
mathematical concepts,
skills, and applications,
2
using technology when
appropriate
2.3 Communicate clearly
and concisely the methods
2
and results of quantitative
problem solving
2.4 Formulate and test
hypotheses using numerical
0
experimentation
2.5 Define quantitative
issues and problems, gather
relevant information, analyze
3
that information, and present
results
2.6 Assess the validity of
1
statistical conclusions
Key:
3. Major Emphasis:: The student is actively involved (uses, reinforces, applies, and evaluated) in the learner outcomes.
The learner outcome is the focus of the class.
2. Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the
focus of the class
1. Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does
not get evaluated on this learner outcome
0. No Emphasis: The student does not address this learner outcome
7
Assessment of Program Learning Outcomes - Accounting 2004
Standard 3: Information Retrieval and Technology
ACC
124
ACC
125
ACC
132
ACC
134
ACC
137
ACC
150
ACC
155
ACC
201
ACC
202
3.1 Use print and electronic
information technology
2
ethically and responsibly
3.2 Demonstrate knowledge
of basic vocabulary,
concepts, and operations of
2
information technology and
retrieval
3.3 Recognize, identify, and
2
define an information need
3.4 Access and retrieve
information through print and
electronic media, evaluating
1
the accuracy and
authenticity of that
information
3.5 Create, manage,
organize, and communicate
1
information through
electronic media
3.6 Recognize changing
technologies and make
0
informed choices about their
appropriateness and use
Key:
3. Major Emphasis:: The student is actively involved (uses, reinforces, applies, and evaluated) in the learner outcomes.
The learner outcome is the focus of the class.
2. Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the
focus of the class
1. Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does
not get evaluated on this learner outcome
0. No Emphasis: The student does not address this learner outcome
8
Assessment of Program Learning Outcomes - Accounting 2004
Standard 4: Oral Communication
ACC
124
ACC
125
ACC
132
ACC
134
ACC
137
ACC
150
ACC
155
ACC
201
ACC
202
4.1 Identify and analyze the
audience and purpose of
0
any intended
communication.
4.2 Gather, evaluate, select,
and organize information for
0
the communication.
4.3 Use language,
techniques, and strategies
1
appropriate to the audience
and occasion.
4.4 Speak clearly and
confidently, using the voice,
volume, tone, and
0
articulation appropriate to
the audience and occasion
4.5 Summarize, analyze,
and evaluate oral
communications and ask
0
coherent questions as
needed.
4.6 Use competent oral
expression to initiate and
0
sustain discussion.
Key:
3. Major Emphasis:: The student is actively involved (uses, reinforces, applies, and evaluated) in the learner outcomes.
The learner outcome is the focus of the class.
2. Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the
focus of the class
1. Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does
not get evaluated on this learner outcome
0. No Emphasis: The student does not address this learner outcome
9
Assessment of Program Learning Outcomes - Accounting 2004
Standard 5: Critical Thinking
ACC
124
ACC
125
ACC
132
ACC
134
ACC
137
ACC
150
ACC
155
ACC
201
ACC
202
5.1 Identify and state
problems, issues,
arguments, and questions
2
contained in a body of
information.
5.2 Identify and analyze
assumptions and underlying
1
points of view relating to an
issue or problem.
5.3 Formulate research
questions that require
0
descriptive and explanatory
analyses.
5.4 Recognize and
understand multiple modes
of inquiry, including
1
investigative methods based
on observation and analysis.
5.5 Evaluate a problem,
distinguishing between
relevant and irrelevant facts,
opinions, assumptions,
3
issues, values, and biases
through the use of
appropriate evidence.
5.6 Apply problem-solving
techniques and skills,
2
including the rules of logic
and logical sequence.
5.7 Synthesize information
from various sources, drawing
3
appropriate conclusions
5.8 Communicate clearly and
concisely the methods and
2
results of logical reasoning
5.9 Reflect upon and evaluate
their thought processes, value
0
systems, and world views in
comparison to those of others
Key:
3. Major Emphasis:: The student is actively involved (uses, reinforces, applies, and evaluated) in the learner outcomes.
The learner outcome is the focus of the class.
2. Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the
focus of the class
1. Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does
not get evaluated on this learner outcome
0. No Emphasis: The student does not address this learner outcome