Maui Community College
Course Outline
1. Alpha and Number
ACC 155
Course Title
Using Spreadsheets in Accounting
Credits
3
Date of Outline
February 27, 2004 (D. Grooms)
2. Course Description
Provides intensive training in the use of
spreadsheets on microcomputers for the
accounting profession. Emphasizes financial
and managerial accounting applications
3. Contact Hours/Type
3 hours/Lecture
4. Prerequisites
ACC 125 (or concurrent) or ACC 201, or
consent
Co-requisites
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 develop
spreadsheets to record business transactions and prepare financial statements, payroll, and
simple graphs.
For detailed information on how ACC 155 focuses on the Maui Community College general
education standards, see the attached curricular grids.
ACC 155 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.
retrieve a spreadsheet and navigate the spreadsheet;
use labels and values to enter data on the worksheet;
erase data from the worksheet;
save and print a worksheet;
protect worksheets and remove worksheet protection;
insert rows and columns and change column widths on a worksheet;
use formulas to calculate data sums and data averages;
create simple graphs from worksheet data;
construct a new worksheet given appropriate data;
prepare an accounting worksheet and financial statements and other accounting reports
in computer form and formulate appropriate formulas to perform “what-if” analysis;
develop a worksheet for payroll calculations;
develop a cash budget utilizing a spreadsheet and develop formulas to reach targeted
projections of ending cash requirements.
7. Recommended Course Content and Approximate Time Spent on Each Topic
Linked to # 6. Student Learning Outcomes.
1-2 Weeks
Introduction to Spreadsheets (a, b, c)
1-3 Weeks
Working with Formatted Spreadsheets (a, b, c, e, f)
1-2 Weeks
Enhancing the Appearance of Formatted Spreadsheets (a, b, c, d, e, f)
1-2 Weeks
Enhancing Formatted Worksheets with Simple Graphs (b, f, g)
1-3 Weeks
Constructing New Spreadsheets (a, b, c, e, f)
1-3 Weeks
Advanced Spreadsheet Techniques (a, b, c, e, f, h, I, j, k)
0-2 Weeks
Special Topics of Interest (a-k)
3
8. Text and Materials, Reference Materials, Auxiliary Materials and Content
An 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:
Text:
Smith, et. al. 2004. Microsoft Excel for Accounting, A First Course. Prentice Hall, Upper
Saddle River, NJ
Materials:
Text(s) may be supplemented with:
Handout problems
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
Television programs
Guest speakers
Other instructional aids
9. Recommended Course Requirements and Evaluation
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 – 60%
Examinations (written and/or oral)
40 – 60%
In-class assignments
20 – 50%
Homework
0 – 20%
Practice sets
0 – 30%
Quizzes
0 – 20%
Projects/research
0 – 20%
Attendance and/or class participation
10. 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:
a.
b.
c.
d.
e.
f.
g.
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, school-to-work,
etc.).