University of Hawaii Maui College
Course Outline
1. Alpha
ACC
Number
255
Course Title
Using Spreadsheets in Accounting
Credits
3
Department
Business/Hospitality
Author D. Grooms and J.Moore
Date of Outline
September 20, 2010
October 2015
Effective Date Fall 2011
2. Course Description:
Provides hands-on training in the use of spreadsheets on computers to solve
accounting problems. Applies previously acquired accounting skills and
knowledge. Emphasizes financial and managerial accounting.
Cross-list
No
Contact Hours/Type
Three (3) hours lecture
3. Pre-requisites
ACC 202 (or concurrent); BUSN 150 or ICS 101, or consent
Pre-requisite may be waived by consent
Co-requisites
AS Program
AAS Accounting
BAS Program
yes
no
None
Recommended Preparation
4. Function/Designation
5-year Review Date
None
AA Category
Category
Additional Category
List Additional Programs and Category:
PR - Program Requirement
Category
Developmental/Remedial
List Additional Programs and Category:
List Additional Programs and Category:
Other/Additional: Explain:
See Curriculum Action Request (CAR) form for the college-wide general education student learning
______________________________________________________
______________________
Chancellor
Approval Date
Revised 6/28/2016
Course Outline, page 1
2
outcomes (SLOs) and/or the program learning outcomes (PLOs) this course supports.
This course outline is standardized and/or the result of a community college or system-wide agreement.
Responsible committee: Program Coordinators, all UH System Community Colleges and Maui College
5. Student Learning Outcomes (SLOs): List one to four inclusive SLOs.
For assessment, link these to #7 Recommended Course Content, and #9 Recommended Course
Requirements & Evaluation. Use roman numerals (I., II., III.) to designate SLOs
On successful completion of this course, students will be able to:
I. Compile financial data utilizing an electronic spreadsheet, generate accurate and relevant ouput.
II. Analyze results of accounting problems and use the results to make business decisions.
III.
IV.
6. Competencies/Concepts/Issues/Skills
For assessment, link these to #7 Recommended Course Content, and #9 Recommended Course
Requirements & Evaluation. Use lower case letters (a., b.…zz. )to designate competencies/skills/issues
On successful completion of this course, students will be able to:
a. Define terms as applied to electronic spreadsheets.
b. Create a worksheet and record transactions.
c. Create a template and enter data.
d. Customize spreadsheet options and default settings.
e. Apply formulas and functions where appropriate.
f. Design spreadsheet layout to produce appropriate and accurate results.
g. Perform "what-if" analysis.
h. Review results, identify and correct errors.
7. Suggested Course Content and Approximate Time Spent on Each Topic
Linked to #5. Student Learning Outcomes and # 6 Competencies/Skills/Issues
1-2 weeks
1-3 weeks
1-3 weeks
1-3 weeks
1-3 weeks
1-3 weeks
1-3 weeks
Electronic spreadsheets (I, a)
Spreadsheet development (I, b, c, d)
Current accounting standards (I, f)
Formula and functions (I, e)
Multiple worksheets and workbooks (I, b, d, e, f)
Decisions based on spreadsheet results (II, f, g, h)
Financial statement analysis (II, f, g, h)
8. Text and Materials, Reference Materials, and Auxiliary Materials
Appropriate text(s) and materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Fujita, Michael and Carol Yacht. Excel Accounting. McGraw Hill
Owens, Glen. Using Excel and Access for Accounting. Cengage
Parsons, et.al. Comprehensive Excel 2007, Course Technology
Appropriate reference materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Revised 6/28/2016
course outline
3
Appropriate auxiliary materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Accompanying practice set if available
Articles and/or handouts prepared by the instructor
Magazine or newspaper articles
Appropriate films, videos, or internet sites
Television programs
Guest speakers
Other instructional aids
9. Suggested Course Requirements and Evaluation
Linked to #5. Student Learning Outcomes (SLOs) and #6 Competencies/Skills/Issues
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 (I, II; a-h)
40--60% In-class assignments (I, II); a-h
20--50% Homework (I, II); a-h
0--20% Practice sets (I, II); a-h
0--20% Quizzes (I, II; a-h)
0--20% Projects/research (I, II); a-h
0--20% Attendance and/or class participation (I, II)
10. Methods of Instruction
Instructional methods will vary considerably by instructor. Specific methods are at the discretion of the
instructor teaching the course and 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, School-to-Work, etc.)
11. Assessment of Intended Student Learning Outcomes Standards Grid attached
12. Additional Information:
Revised 6/28/2016
course outline