MASTER COURSE OUTLINE
Big Bend Community College
Date: March 2008
DEPT: ACCT
NO: 260
(Formerly: BUS 260)
COURSE TITLE:
COMPUTER ACCOUNTING
CIP Code:
Intent Code:
Program Code:
52.0302
21
505
Distribution Desig.:
PREPARED BY:
CREDITS:
Total Contact Hours Per Qtr:
Lecture Hours Per Qtr:
Lab Hours Per Qtr:
Other Hours Per Qtr:
3
55
11
44
Leslie Michie
COURSE DESCRIPTION: A presentation of Windows based accounting techniques used in a
service business and a merchandising business. Also presented is the proper use of a voucher
system, departmental accounting, partnership accounting, corporate accounting, financial statement
analysis, fixed assets, inventory, payroll, and accounting system setup.
PREREQUISITE(S):
ACCT& 202
TEXT:
Integrated Accounting For Windows; 3rd Edition, Klooster and Allen, SouthWestern Publishing Company
COURSE GOALS: The student will develop an awareness of the effective ways of working
with accounting data while using the computer and also develop the necessary skills of entering,
maintaining, and retrieving critical financial information and other related accounting data from the
computer.
COURSE OBJECTIVES: Upon successful completion of the course, the student will be able to
prepare computer input forms, input data into the computer, retrieve key data from the computer,
and complete audit reports on assigned projects relating to the following accounting functions:
1.
Accounting cycle for a service type business and a merchandising business.
2.
The voucher system.
3.
Departmental accounting.
4.
Partnership and corporations.
5.
Financial statement analysis.
6.
Fixed assets.
7.
Inventory.
8.
Payroll.
9.
Budgeting.
10.
Accounting system setup.
COURSE CONTENT OUTLINE:
1.
Introduction
2.
Accounting cycle of a service business
3.
Accounting cycle of a merchandising business
4.
Voucher system
5.
Inventory
6.
Sales order processing
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7.
8.
9.
10.
11.
12.
13.
Fixed Assets
Payroll
Partnerships and Corporations
Budgeting
Financial Statement Analysis
Departmental used accounting
Accounting System Setup
EVALUATION METHODS/GRADING PROCEDURES:
Total points possible are allocated as follows (approximately):
Student Exercises
Audit Tests
Completed Computer Problems
Final Test
TOTAL
10%
30%
50%
10%
100%
Grade determination will be as follows (approximately):
90% - 100%
=
A- to A
80% - 90%
=
B- to B+
70% - 80%
=
C- to C+
60% - 70%
=
D- to D+
Below 60%
=
Fail
PLANNED TEACHING METHODS/LEARNING STRATEGIES:
X Lecture
Small Group Discussion X Special Project
X Laboratory
Audiovisual
Other (List)
Supervised Clinical
X Individualized Instruction
Division Chair Approval
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