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:	ACC 101, BUS 101, SCT 100
Corequisite:

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 exponention.
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

Suggested Resources include textbooks shown below or most current edition.

Books

Michelmann, J. E. (1989). Lotus 1-2-3 for accounting. Cambridge, MA: Course Technology.

Robin, S. (1989). The complete textbook of Lotus 1-2-3. Columbus, OH: Merrill.

Smith, G. N. (1990). Electronic spreadsheet applications for accounting principles. Cincinnati: South-Western.

Using 1-2-3, the special edition. (1990). Carmel, IN: Que Corporation.