Standard

ACC 104 - Computerized Accounting

Course Description

Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, advanced payroll, and financial reports. Laboratory work includes theoretical and technical application.

Competency Areas		Hours
Equipment Use		Class	1
General Ledger		D. Lab	2
Accounts Receivable and Payable		P. Lab/O.B.I.	3
Advanced Payroll		Credit	3
Financial Reports
Prerequisite:	ACC 102; BUS 101 or CIS 101
Corequisite:

Course Guide

Competency	After completing this section, the student will:	Hours
		Class	D.Lab	P.Lab/ O.B.I.
EQUIPMENT USE		2	0	6
Setup procedures	Identify the itemized list of the care and handling directions for diskettes.
	Demonstrate each key's functions as described in the keyboard operation section of text.
	Identify the different locations of key information on the standardized screen display format used.
	Identify difference among menu modes, decision modes, and data entry modes.
	Explain computer software design to load the selected program and its corresponding data into memory.
	Describe the procedure to follow if the computer session must be interrupted prior to completing a problem.
	Demonstrate the proper start-up procedure for the microcomputer being used.
	Identify the purpose of each option of the system selection menu.
GENERAL LEDGER		2	12	0
General ledger setup and operational procedures	Identify the two files for storing the general ledger information.
	Complete each data field on the chart of accounts file maintenance input form and the journal entries input form.
	Identify the three tasks that must be completed before the general ledger system can be selected and before the input forms can be key-entered into the computer.
	List the operational procedure for key-entering the accounts into the computer from the chart of accounts file maintenance input forms.
	Explain the purpose of the control accounts.
	Demonstrate the operational procedure for account classifications.
	List the operational procedure for key-entering the opening balances into the computer from the journal entries input form.
	Explain the purpose of an opening balance report.
	Explain the purpose of correct opening balances and the procedure for correcting journal entries.
	List the procedure for printed reports after all transactions have been processed and posted.
	Demonstrate the procedure for making adjusting entries.
	Demonstrate the procedure for adding, changing, and deleting accounts.
	Identify the purpose of the set run data and batch number option.
General ledger accounting cycle	Explain the purpose of the journal entries option and demonstrate the procedure for key-entering the transactions from the journal entries input system.
	Explain journal entries report use.
	Explain the procedure for making corrections to journal entries.
	Identify and explain the purpose of each of the following reports: trial balance, general ledger report, income statement, and balance sheet.
	Explain the result of computerized year-end closing upon files.
	Explain the purpose of a post-closing trial balance.
ACCOUNTS RECEIVABLE AND PAYABLE		2	0	16
Accounts receivable setup and operational procedures	Identify and explain the two approaches to computerized accounts receivable.
	Identify the two files used in the accounts receivable system.
	Complete each data field on the customer file maintenance input form and the accounts receivable transactions input forms.
	Identify and demonstrate the five tasks that must be completed before the accounts receivable system can be set up.
	Demonstrate the operational procedure for key-entering the customer data into the computer from the customer file maintenance input form.
	Explain the purpose of a printed customer list.
	Explain and demonstrate set control accounts use and describe the purpose of each of the account numbers entered.
	Explain the purpose of the enter/correct opening balances option.
	Identify the control account numbers used in the set control accounts option and explain the integration process.
	Discuss the need for updating the customer file.
	Explain the purpose of the sales and cash receipts option and demonstrate the procedure for key-entering the accounts receivable transactions from the accounts receivable transactions input forms.
	Identify and explain the purpose of each of the following reports: sales on account, cash receipts, general ledger posting summary accounts receivable ledger, accounts receivable ledger, and customer statements.
Accounts payable setup and operational procedures	Identify the four general tasks that must be performed to establish an accounts payable system.
	Identify and review the two files used in accounts payable system.
	Complete each data field on the vendor file maintenance input form and the accounts payable transactions input form.
	Identify and demonstrate the five tasks that must be completed before the accounts payable system can be set up.
	Explain and demonstrate the set control accounts option and describe the purpose of the account numbers entered.
	Describe the procedure used to establish the beginning check number.
	Explain the purpose of the enter/correct opening balances option.
	Identify the control account numbers used in the set control accounts tasks option and explain the integration process.
	Discuss the need for updating the vendor master file.
	Explain the purpose of the vouchers and cash payments option and demonstrate the procedure for key-entering the accounts payable transactions from the accounts payable transaction input form.
	Identify and explain the purpose of each of the following reports: voucher register, cash payment report, general ledger posting summary, accounts payable ledger report, and check register and checks.
ADVANCED PAYROLL		2	0	8
Payroll setup and operational procedures	Discuss the primary function of a computerized payroll system.
	Identify and demonstrate the tasks that must be performed in order to set up a payroll system: build the employee master file, set the beginning check number, and enter quarterly and yearly balances.
	Identify the two files used in the payroll system.
	Complete each data field on the employee file maintenance input form and the payroll quarter-to-date/year-to-date input form.
	Identify the four tasks that must be completed before the payroll system can be set up.
	Explain the importance of the employee list report.
	Describe the procedure used to establish the beginning check number.