Standard

 ACC 106 – Accounting Spreadsheet Fundamentals

 Course Description:

 

Provides instruction in the use of electronic spreadsheet software packages for program-related spreadsheet applications. Students become proficient in creation, modification, and combination of spreadsheet. Topics include: spreadsheet creation, data entry, data entry modification, computation using functions, and program-related spreadsheet applications. Laboratory work includes theoretical and technical application.

 

Competency Areas:

Hours:

 

 

 

Spreadsheet Creation

Class

1

Data Entry

D. Lab

4

Data Entry Modification

P. Lab/O.B.I.

0

Computation Using Functions

Credit

3

Program-Related Spreadsheet

 

 

Applications

 

 

 

 

 

Prerequisite/Corequisite:  SCT 100

 

 

 

Course Guide

 

Competency

After completing this section, the student will:

Hours

Class

D. Lab

P. Lab/

O.B.I.

SPREADSHEET CREATION

4

12

0

Spreadsheet design

Define electronic spreadsheet.

 

 

 

 

Define the problem to be solved or the goal of the spreadsheet.

 

 

 

 

Define the formulas, values, and variables needed to produce the desired result.

 

 

 

 

Design the desired output to be produced as a result of the model.

 

 

 

 

Manually verify or test computations to be performed by the model.

 

 

 

 

Demonstrate proficiency in entering text, labels, formulas, and values into designated cells.

 

 

 

Revision

Edit data recorded in the spreadsheet and make any necessary revisions.

 

 

 

Format

Demonstrate proficiency in making adjustments to display formats using the format options available.

 

 

 

Output

Produce a hard copy of the model utilizing specified print options.

 

 

 

 

Store a copy of the model on a disk.

 

 

 

Software review

List and compare popular spreadsheet software packages.

 

 

 

DATA ENTRY

1

3

0

Data entry terms/ commands/special features

Define the terms, commands, and special features of data entry using spreadsheet software.

 

 

 

Screen display

Interpret the options and spreadsheet format displayed on the screen.

 

 

 

 

Demonstrate proficiency in moving to different parts of the screen using special keys and function keys.

 

 

 

Record data

Load the spreadsheet software program.

 

 

 

 

Select the template or model for data entry.

 

 

 

 

Demonstrate proficiency in entering text, formulas, and values in specific cells.

 

 

 

 

Direct the software to store the data in working storage.

 

 

 

DATA ENTRY MODIFICATION

1

3

0

Editing

Demonstrate proficiency in locating errors in previously entered data and correct these errors through add, change, and delete functions.

 

 

 

 

Demonstrate proficiency in using special editing features when modifying complex cell contents.

 

 

 

Modify spreadsheet structure

Use commands such as COPY, MOVE, INSERT, DELETE, and ERASE to rearrange data in the model

 

 

 

COMPUTATION USING FUNCTIONS

2

4

0

Computational functions

List and explain the computational functions available in the spreadsheet program.

 

 

 

Basic mathematical operations

Demonstrate proficiency in the basic mathematical operations such as addition, subtraction, multiplication, division, and exponents.

 

 

 

PROGRAM-RELATED SPREADSHEET APPLICATIONS

2

18

0

Characteristics of potential applications

List and describe the characteristics of potential spreadsheet applications.

 

 

 

 

Identify situations which lend themselves to spreadsheet applications.

 

 

 

Specific applications

Use and evaluate spreadsheet application for depreciation, perpetual inventory, financial statements and analysis, financial projections, and office applications.

 

 

 

Macros

Define macro.

 

 

 

 

Demonstrate proficiency in creating and executing macros.

 

 

 

File consolidation

Demonstrate proficiency in incorporating word processing and/or database files within spreadsheet files.

 

 

 

 

Suggested Resources

 

Books:

 

Microsoft Excel 2000.  Parsons, June J., Dan Oja, and Beverly Zimmerman.  Cambridge, MA.  Course Technology, 2000.

 Excel 2000 Expert Course, Favro and Stolins (2000). California: Labyrinth Publications.

 Microsoft Excel 2000 - Complete Concepts and Techniques.  Shelly, Garry B., Cashman, Thomas J., Quasney, James S., Course Technology.

 Microsoft Excel 2000-Illustrated Series; (2000) Elizabeth E. Reding and Tara L. O’Keefe; Course Technology/Thomson Learning; Cambridge, MA.

 Excel Spreadsheet Applications for Accounting Principles (2000) Gaylord Smith; South-Western College/Thomson Learning; Cincinnati, OH.

 Microsoft Excel 2000 Core and Expert Certification, Rutkosky & Flynn (2000). St. Paul: EMC Paradigm, Benchmark Series.

 MOUS Essentials:  Excel 2000, Fox & Metzelaar, Prentice Hall, Upper Saddle River, New Jersey, 2000.

 Microsoft Excel 2000 Complete, Cable-Pasewark-Pasewark, Southwestern.