CURRICULUM COMMITTEE
COURSE REVISION FORM
REVISED 9/13/11
We recommend that you begin the course revision process by engaging in meaningful conversations
with your departmental colleagues and those colleagues who use the course in question as a service
course.
The course revision initiator and/or the sponsoring department chair should attend and be
prepared to address questions at the appropriate department meeting, Curriculum
Committee meeting and Faculty Council meeting.
I. ADMINISTRATIVE INFORMATION
DATE: 11/28/11
SPONSORING DEPARTMENT:
COURSE REVISION INITIATOR:
THE COURSE BEING REVISED
Business & Accounting
Michael P. Zerrahn
IS NOT A TOPICS COURSE.
COURSE REVISION EFFECTIVE DATE:
spring 2012
DESCRIPTION OF ALL COURSE REVISIONS:
This course was originally strictly a course that introduced students to the electronic accounting program
QuickBooks. Though QuickBooks will continue to be a main focus of the course, other elements have been
added to give the students a broader and better-rounded accounting experience. The inclusion of a manual
accounting practice set will expose students to realistic documents and records to enhance their learning
experience, reinforce knowledge previously gained and provide them with a complete understanding of the
flow of information through an accounting system. The inclusion of Microsoft Excel will give students valuable
experience in this spreadsheet program utilized in business today. Designing workbooks, creating formulas
and interpreting information through Excel will expose the students to a new way in which to interpret
accounting information. Taking students through the process of using a manual system to a computerized
spreadsheet program concluding with student utilizing a computerized accounting system will give students a
wide array of experience and exposure to the accounting cycle and practical experience to use in their
professional careers.
JUSTIFICATION FOR EACH COURSE REVISION:
The primary reasoning behind the revision is to provide students with practical hands-on experience in
various accounting systems which they are most likely to utilize in their professional careers. Through this
course students will gain a deeper understanding of principles and concepts obtained in ACC 101 (Principle
of Accounting I) and see how information can be applied through different platforms. This course will also be
utilizing current technology that is available and presently being used in the business community.
POSSIBLE IMPACT ON CURRENT CURRICULA:
There will be no major impact on curricula based on the revisions proposed. Instruction will continue to be in
computer lab with access to Excel and QuickBooks. Every effort has been made to keep cost of manual
practice set and QuickBooks text below the cost normally associated with a course of this type but not this
involved.
II. MASTER COURSE SYLLABUS
COURSE PREFIX AND NUMBER:
COMPLETE COURSE TITLE:
CREDIT HOURS:
ACC 252
Computers in Accounting
3
CONTACT HOURS:
3
COURSE DESCRIPTION FOR CATALOG:
The course is designed to provide students with the necessary skills to analyze, process and report
accounting information by utilizing three (3) accounting methods: 1) manual accounting applications, 2)
Microsoft Excel, and 3) computerized accounting software system (QuickBooks Pro). Through the use of a
manual practice set students will be exposed to realistic documents and records, including multi-copy
business forms, to enhance their learning experience and reinforce knowledge gained by students in ACC
101. Course will then provide hands-on experience in accounting uses of Microsoft Excel. This section
includes using multiple sheets with Excel formulas, preparing professional quality financial reports, creating
graphs to interpret results and using Excel functions to evaluate accounting data. The course will conclude
by having students learn how to setup and maintain new company systems, manage chart of accounts and
ledgers, analyze and enter transactions, generate financial reports, import/export data, manage files, and
manage system security by using a computerized accounting software system.
COURSE PREREQUISITE(S): ACC 101 and CSC 102
COURSE COREQUISITE(S):
N/A
IMPORTANT ADVISING NOTES: N/A
MEASURABLE STUDENT LEARNING OUTCOMES/COURSE OBJECTIVES:
The purpose of this course is to give the student an understanding of completing, analyzing and reporting
accounting information using three different accounting systems.
By the end of this course, students should be able to:
Compare and contrast manual accounting systems to computerized accounting systems;
Explain the relationship between manual accounting systems and computerized accounting systems;
Know basic accounting principles and practices and how to apply them in various accounting systems;
Demonstrate data entry procedures as they relate to an accounting environment;
Utilized integrated accounting systems to perform the following accounting functions: general journal entries,
general ledgers, financial statements, end-of-period activities including adjusting and closing entries,
accounts payable, accounts receivable, payroll transactions, inventory and depreciation;
Compare, contrast, analyze, and interpret financial statements;
Be able to explain the purpose, uses, and limitations of financial reports;
Be able to convert manual accounting system to a computerized accounting system;
Demonstrate basic computer literacy;
Demonstrate the ability to use Excel in: creating data boxes, using multiple workbook sheets, prepare
professional looking financial reports, creating graphs to interpret business results and using Excel functions
to evaluate accounting data;
Plan, design, build, and review a worksheet using accounting data, including the use of formatting, formulas,
what-if analysis, and functions;
Demonstrate the ability to use accounting software (QuickBooks) as a tool to arrange large amounts of data
into information usable as an effective decision-making tool for management.
COURSE OUTLINE:
Week
Topic
1
Manual System
Ch 1 – 3
2
Ch 4 & 6
3
Ch 5
4
Ch 1
5
EXCEL
6
From
Transaction List
7
From
Transaction List
8
From
Transaction List
9
QuickBooks
Ch 1 & 2
10
Ch 3 & 4
Material Covered
Syllabus
Introduction to Systems Understanding Aid
Study flow charts & review documents folder
Sales & Cash Receipts – journalize transactions (7-step
process), complete month-end procedures (sales & cash
receipts only), year-end procedures (A/R aged trial balance
only)
Study flow charts & review documents folder
Purchases & Cash Disbursements – journalize transactions
(7-step process), complete month-end procedures
(purchases & cash disbursement only), year-end
procedures (A/P and fixed asset trial balance only)
Study flow charts
Payroll – journalize transactions (7-step process),
Complete all month-end procedures not yet completed
Year-End Procedures not yet completed
Complete Wrapping Up section
TEST – Manual Accounting System
Introduction to Excel window and functions
Develop Sales, Cash Payments, Purchases, & Cash
Disbursements Journals.
Study flow charts & review documents folder
Sales & Cash Receipts – journalize transactions (7-step
process), complete month-end procedures (sales & cash
receipts only), year-end procedures (A/R aged trial balance
only)
Study flow charts & review documents folder
Purchases & Cash Disbursements – journalize transactions
(7-step process), complete month-end procedures
(purchases & cash disbursement only), year-end
procedures (A/P and fixed asset trial balance only)
Develop spreadsheets for payroll
Payroll – journalize transactions (7-step process),
Complete all month-end procedures not yet completed
Year-End Procedures
Complete Wrapping Up section
TEST – Excel
Introduction to software – introduce project, install
software and teach backup & restore files
Familiarization- opening/closing QuickBooks, opening
windows, entering information
Maintenance and processing transactions. Internal controls;
obtaining information from system and preparing reports
11
Ch 5 & 6
Maintenance activities
Purchases and cash disbursements activities
12
Ch 7 & 8
Sales and cash receipts activities
Payroll, journal entries, inventory, and bank reconciliation
13
Ch 9
Recording transactions, performing month-end procedures,
recording year-end adjusting entries and printing reports
14
Ch 10
15
New Company Set-up
TEST - QuickBooks
FINAL EXAM & FINAL PROJECT
III. APPROVAL
12/8/2011
X
X
Curriculum Committee Chair
Sponsoring Department Chair
X
X
Faculty Council Chair
Vice President for Academic Affairs