COMPUTERIZED ACCOUNTING

This course will provide an introduction to computerized accounting practice in a realistic and practical manner. The student will apply accounting concepts and procedures in using the computer. Projects will include general ledger, accounts payable, accounts receivable, and payroll. The emphasis of the course will be an in-depth knowledge of a computerized accounting package which will be used to enter transactions, make adjusting entries, and produce financial statements. In addition, Microsoft Excel will be used to computerize the accounting cycle.

COURSE LEARNING OUTCOMES:

Upon completion of this course, students will be able to:

• Describe the environment of the accounting profession, and the role of computerization in the field.

• Illustrate how the General Journal, General Ledger and Trial Balance, relate to each other when producing financial statements at the end of the accounting cycle through a Microsoft Excel.

• Develop multiple and linked accounting worksheets using Microsoft Excel

• Input accounting transactions correctly to a computerized accounting program

• Explain and apply GAAP to the accounting process through computerized systems; utilizing the various common accounts of the accounting system. 

CORE COURSE CONTENT:

• Instruction to the computerized accounting software

• Sales and receivable transactions

• Payable and purchase transactions

• General accounting and end-of-period transactions

• Payroll accounting

COURSE ACTIVITIES:

Course activities vary from course to course and instructor to instructor. Below is a listing of some of the activities students can anticipate in this course:

Writing assignments: students will analyze current issues in the field using current articles from the popular press as well as library research including electronic resources databases.

Speaking assignments: students will present research individually or in groups using current technology to support the presentation (e.g., PowerPoint presentation); students will participate in discussions and debates related to the topics in the lessons. Discussions may also focus on cross-cultural and legalethical dilemmas as they relate to the course content.

Simulation activities: Trends and issues will analyzed for their ethical as well as social or legal significance. Students might role-play common situations for classmates to analyze. Current news articles may be used to generate discussion.

Case Studies: Complex situations and scenarios will be analyzed in cooperative group settings or as homework assignments.

Lectures: This format will include question and answer sessions to provide interactivity between students and instructor.

Speakers: Representatives from various related fields may be invited to speak.

Videos: Related topics will provide impetus for discussion.