Heartland Community College
Social and Business Sciences Division
Course Syllabus for Students
Course Prefix and Number: ACCT 130
Course Title: Computerized Accounting Applications
Prerequisite: ACCT 120 or ACCT 200 or permission of instructor
Credit Hours: Lecture Hours: 3 Lab Hours: 0
Days and time the course meets:
Fall 2012 2:00–3:15 pm Monday and Wednesday
Catalog Description:
Prerequisite: ACCT 120 or ACCT 200 or permission of instructor. The course will emphasize
the use of general ledger accounting software to record accounting transactions and the design
and development of a comprehensive computerized accounting information system.
Instructor Information:
Betty Pilchard, M.S., C.P.A.
Office:
ICN 2012
E-Mail: betty.pilchard@heartland.edu
Office Phone:
268-8586
Office Hours: 1:00 – 1:50 pm Monday and Wednesday, 1:30 -3:00 pm Tuesday and Thursday, and
other times by appointment only
Textbook and Supplies: (Required)
Mazza, Jim and Gary Chavez. Computerized Accounting with Peachtree 2012. St. Paul, MN:
Paradigm Publishing, 2013. (Text, Peachtree Software, and Student CD)
USB Key (flash drive) or some other file storage device
Relationship to Academic Development Programs and Transfer:
ACCT 130 was designed to meet the specific needs of an Associate of Applied Science degree or
certificate programs and not necessarily as a transfer course, particularly in relation to the Illinois
Articulation Initiative. This course may transfer to various institutions in a variety of ways.
Please see an academic advisor for an explanation concerning transfer options.
COURSE OBJECTIVES
Course Outcomes
General
Education
Outcomes
Program
Outcomes
Accounting
Foundations*
1.
Describe the role a computerized
Throughout the Throughout the
accounting system plays in providing
semester,
semester
financial accounting information for
students will
students will
economic decision-making.
achieve the
achieve the
2.
Design the chart of accounts and complete following Gen following
Ed outcomes:
Accounting
all of the steps necessary to setup a new
Foundations
company using computerized accounting
PS 1
program
software.
PS
2
outcomes:
3.
Analyze, record, and report transactions
PS 3
necessary in all phases of the accounting
CT 1
AF 1
cycle including adjusting and closing entries
CT
2
AF 2
and creating customized financial
AF 3
statements and reports utilizing
AF 4
computerized accounting software.
AF 6
4.
Analyze, record, and report customer and
sales related events (maintaining and
analyzing customer data, billing, bank
deposits and accounts receivable) using
computerized accounting software.
5.
Analyze, record, and report purchases and
inventory transactions (creating purchase
orders, handling invoices, maintaining
inventory control) using computerized
accounting software.
6. Analyze, record, and report payroll and
payroll taxes (individual employee records,
computing payroll and printing paychecks)
using computerized accounting software.
7. Utilize job costing features available in
computerized accounting software to
enhance accounting recording and
information processes.
8. Identify and analyze the components of an
internal control system and the internal
control activities necessary to safeguard
assets and assure the accuracy and reliability
of accounting records when using
computerized accounting software.
Range of
Assessment
Methods
Throughout the
semester, the
following
assessment
methods will be
used to measure
the course,
program, and
Gen Ed learning
outcomes:
Homework,
Exams, Quizzes,
Cases and other
activities as
determined by
the instructor.
* Accounting Foundations Outcomes: (reference from prior chart)
AF 1 Use critical thinking skills to complete all steps of the accounting cycle according to
generally accepted accounting practices, both manually and using computerized
accounting software, and to prepare financial statements for a company.
AF 2 Create, manage, and protect the accounting information systems, accounting records,
payroll records, and customer and vendor information in accordance with appropriate
laws and regulations, ethical standards, and management policies
AF 3 Prepare accounting records and documentation necessary to prepare sales, payroll, and
income tax returns.
AF 4 Understand and practice professional work habits expected in the accounting field,
including confidentiality and accounting ethics.
AF 6 Possess proficiency in using computer software, including MS Word, MS Excel,
computerized accounting software, and computerized income tax software.
Course Outline:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Introduction to Peachtree Complete Accounting
Peachtree Basics
General Journal Transactions and Reports
Accounts Receivable and Sales
Accounts Payable and Purchases
Payroll Activities
Closing the Accounting Period
Customer Activities with Inventory
Vendor Activities with Inventory
Job Costing
Creating a new Company
Other software packages
STUDENT LEARNING AND SUCCESS
Philosophy of Teaching and Learning
My philosophy of teaching and learning revolves around the belief that the ultimate responsibility for
learning belongs to the student while it is the teacher’s responsibility direct the learning process by
providing a classroom environment that encourages the student to reach for their fullest individual
potential.
As the teacher, I have a responsibility to direct the learning process by providing:
 a classroom environment that is respectful and supportive of the student while encouraging
student success
 an appropriate mix of course materials and activities to help the student learn the subject matter
 assistance with understanding the basic theories and principles of accounting/business that
correlate to the course materials
 opportunities for students to assess their learning before they are evaluated for grades
 an introduction to the basic principles, strategies or decision making tools that will provide the
foundation needed for the students’ future studies in accounting and business as well as for their
lives/jobs.
As the student, you have a responsibility to:
 be prepared for class
 be willing to actively participate in all course related activities
 be respectful of the instructor and the other students in the classroom
 assess your own learning so you can communicate effectively when you encounter difficulties
with course materials.
I believe there is definitely a reciprocal relationship between my responsibilities as the teacher and your
responsibilities as a student. Over the years I have found that if I live up to my responsibilities as the
instructor, you will find your responsibilities much easier, and vice versa. I have also found that if I live
up to my responsibilities, you are much more likely to take you responsibilities more seriously and that is
when you will begin to see your true individual potential.
Tips for Student Success:
1.
2.
3.
4.
5.
6.
Attend all classes and participate in class discussions!
Read and review all assigned material prior to class.
Practice computer skills by completing assignments given in class.
Complete all assigned problems and prepare for all other class activities as announced in
class.
Take quizzes and exams based on material covered or assigned.
Ask questions!!!
COURSE POLICIES
Grading System:
Total points accumulated during the semester will determine course grades. Points will be
assigned as follows:
Chapter Activities
200 points
Quizzes (top 4)
60 points
Cases/Project (3)
140 points
Midterm Exam
150 points
Final Exam
150 points
Total points possible
700 points
Grading Scale:
The grading scale used to determine the course grade will be:
A = 92%-100%
B = 84%-91%
C = 75%-83%
D = 65%-74%
F = Less than 65%
Policies on Assignments/Tests/Make-ups:
Several computer activities will be completed during the semester. Some of these activities are selfgraded while others are graded for course points. If the activity is to be graded as part of your course
points, it must submitted by the due date announced in class to receive full credit.
Quizzes will be given throughout the course and only the top 4 quizzes will count in the determination of
your final grade. NO MAKEUP QUIZZES WILL BE GIVEN.
Examinations will consist of problems (computer applications) much like those assigned in each chapter,
as well as multiple choice, true false, and/or essay questions which are included to test your conceptual
understanding of the material.
***
MAKEUP EXAMS WILL BE GIVEN ONLY IF ARRANGED IN ADVANCE UNLESS
SEVERE, EXTENUATING CIRCUMSTANCES CAN BE DOCUMENTED. ***
Attendance Policy:
All students are expected to attend class on a regular basis since consistent class attendance and class
participation are critical to the learning process. Class attendance and participation in class activities will
be evaluated by the instructor and may be considered as part of determining your final course grade. As
required by the state, I will take attendance on a daily basis and you must be in class the entire class
period to be considered present that day.
Student Conduct:
The environment in the classroom is an important part of the learning process. It should be free of
unnecessary interruptions. Students should be in the classroom prior to start time and stay in the
classroom until the class has ended. Coming in late or leaving early is disruptive to the learning
process. Additionally the use of cell phones during class is disruptive behavior. Please put cell phones
away during class time. Students should conduct themselves in a professional manner at all times.
Notice of Cancelled Class Sessions
Cancelled class sessions, for all HCC classes, will be listed under Cancelled Class Meetings
announcements at www.myheartland.edu. The list will show you the classes have been cancelled for that
day and the upcoming week. Be sure to check the last column, which might contain a message from the
instructor.
Academic Integrity
Academic integrity is a fundamental principle of collegial life at Heartland Community College and is
essential to the credibility of the College’s educational programs. Moreover, because grading may be
competitive, students who misrepresent their academic work violate the right of their fellow students. The
College, therefore, views any act of academic dishonest as a serious offense requiring disciplinary
measures, including course failure, suspension, and even expulsion from the College. In addition, an act
of academic dishonesty may have unforeseen effects far beyond any officially imposed penalties.
Violations of academic integrity include, but are not limited to cheating, aiding or suborning cheating or
other acts of academic dishonesty, plagiarism, misrepresentation of data, falsification of academic records
or documents and unauthorized access to computerized academic or administrative records or systems.
Definitions of these violations may be found in the college catalog.
Syllabus Disclaimer
The instructor reserves the right to alter the course syllabus as circumstances dictate. Any changes will be
announced in class and/or emailed. Any student not attending class is responsible for obtaining this
information.
STUDENT SUPPORT SERVICES
Services in Testing Center (Student Commons Building 2001)
Testing Services
Testing Services provides a secure testing environment for students who are enrolled in online, hybrid,
and other distance learning courses; have a documented disability; or need to take a make-up exam.
Testing accommodations for students having documented disabilities must be arranged by the student
through Disability Support Services, and Testing Services will only administer make-up exams at the
request of the instructor. For more information, please call (309) 268-8050.
Services in Academic Support Center (1st Floor Student Commons Building)
Library
The Library provides fast and free access to credible information from a full range of resources including
books, online journals, videos, newspapers, online music, class reserves, and interlibrary loan.
Individualize research by appointment or come in anytime. See the Library tab in myHeartland, email
library@heartland.edu or call (309) 268-8292 for details.
Tutoring Services
Tutoring Services provides tutoring in various forms at no cost to Heartland students in Normal, Pontiac,
and Lincoln. Tutors are available at convenient times throughout the week. Study groups are also
available by request. For more information about services available at each location, please call (309)
268-8231 (Normal), (815) 842-6777 (Pontiac), or (217) 735-1731 (Lincoln).
Disability Support Services
Disability Support Services (DSS) ensures that students with disabilities have equal access to the
college’s programs, services and activities through the provision of reasonable accommodations as
mandated in Section 504 of the Rehabilitation Act and the Americans with Disabilities Act. DSS offers a
wide range of services to support students with disabilities, including: assistive technology, document
conversion services, personnel, classroom and testing accommodations. Students with a documented
disability who wish to discuss academic accommodations should call (309) 268-8259 for details.
Open Computing Lab
The Open Computing Lab provides free computing for HCC students at convenient times throughout the
week. The computer lab is staffed by trained Lab Assistants and offers the use of approximately 70
computers, a scanner, a laser printer, and an electric typewriter.
Services in Community Commons Building (1st Floor Raab Road campus)
Academic Advising
Academic advisors provide information to students about degree/program requirements, transferability of
courses, GPA, and enrollment. Academic Advising may also provide workshops on time management,
IRIS navigation, or specific career fields. For more information, please call (309) 268-8033.
Career Services
Career Services offers guidance and resources to assist students determine their career goals, develop
employability and job search skills, and connect with potential employers. In addition, two experiential
learning programs, job shadowing and internships, provide students with relevant work-based learning
opportunities. Job shadowing assists students in clarifying their career goals. Internships help students
“bridge the gap” between the academic environment and employment in their chosen career fields. For
more information, please call Career Services at (309) 268-8034.
Counseling Services
The personal development counselor provides confidential and professional counseling for both
emergency and personal issues. Services also include referrals to local community resources. For more
information, please call (309) 268-8033.
Financial Aid Office
The Financial Aid Office provides information on programs and types of financial aid available to
students. For more information, please call (309) 268-8020.
Hours for Support Services
Hours that the various support services are available are posted online at www.heartland.edu . Please be
advised that hours around holidays and over school breaks may be limited.
ACCOUNTING 130- CLASS SCHEDULE (Fall 2012)
Date
Text Chpt
TOPIC OF DISCUSSION
8/20 & 8/22
1&2
Peachtree Basics & File Management
8/27 & 8/29
2&3
Chart of Accounts and General Journal Transactions
9/3
9/5
Labor Day no class
4
Accounts Receivable/Sales
9/10 & 9/12
5&6
Accounts Payable/Purchases and Cash Receipts/Payments
9/17 & 9/19
8&9
Purchases & Sales of Inventory
9/24 & 9/26
10
Payroll
10/1 & 10/3
Catch up week to prepare for Midterm
10/8 & 10/10
Midterm Exam
10/15 & 10/17
11
10/22 & 10/24
7
Job Costing & Time and Billing
Designing an Accounting System and Financial Statements
10/29 & 10/31
Intro to QuickBooks and Creating a Company
11/5 & 11/7
Working with Customers and Vendors in QuickBooks
11/12 & 11/14
Banking Activities in QuickBooks
11/19
Customizing QuickBooks
11/21
Thanksgiving Break
11/26 & 11/28
Payroll in QuickBooks
12/3 & 12/5
Build your own project presentations
12/10
FINAL EXAM
Specific due dates for each graded activity will be announced in class or on the
website