STANDARD

 

CMT 212 - COMPUTERIZED CONSTRUCTION ACCOUNTING

 

 

Course Description

 

A study of the use of software applications for construction accounting.  Topics include:  general ledger, accounts payable, accounts receivable, job cost, and payroll.

 

Competency Areas                                                                      Hours

         

- General Ledger

 

 

Class/Week

2

- Accounts Payable

 

 

D. Lab/Week

2

- Accounts Receivable

 

 

P. Lab/Week

0

- Job Cost

 

 

Credit Hours

3

- Payroll

 

 

 

 

 

                        

Prerequisite/Corequisite: CMP 101, CMT 203

 

 

                        

                        

 

COURSE GUIDE

 

 

Course Description

 

A study of the use of software applications for construction accounting.  Topics include:  general ledger, accounts payable, accounts receivable, job cost, and payroll.

 

 

 

Competency

After completing this section, the student will:

Hours

 

Class

D. Lab

P.Lab
General Ledger

4

4

0

Ledger setup

Set up a general ledger.

 

 

 

 

Data entry

Enter data into a general ledger.

 

 

 

 
Accounts Payable

4

4

0

System setup

Set up an accounts payable system.

 

 

 

 

Data entry

Enter data into an accounts payable system.

 

 

 

 
Accounts Receivable

4

4

0

System setup

Set up an accounts receivable system.

 

 

 

 

Data entry

Enter data into an accounts receivable system.

 

 

 

 
Job Cost

4

4

0

System setup

Set up a job cost accounting system.

 

 

 

 

Data entry

Enter data into a job cost system.

 

 

 

 

Payroll

4

4

0

Payroll computation and recording

Record computed employee gross earnings, overtime earnings, deductions, and net pay in the general journal.

 

Record gross earnings, deductions, and net pay in the payroll register.

 

Record in the general journal the distribution of the payroll.

 

Record individual earnings in the individuals' earnings record.

.

 

 

Employer payroll taxes

Compute and record the employer's FICA tax and federal and state unemployment taxes in the general journal.

 

 

 

 

Payroll taxes recording

Record the payment of FICA tax, federal income tax, and state income tax.

 

Record the payment of federal and state unemployment taxes.

 

 

 

 


 

 

Suggested Resources

 

 

Baker, G.E. & Miller, R. (latest edition) Carpentry Fundamentals.  New York: McGraw-     

Hill  http://www.bookstore.mcgraw-hill.com/

 

Ball, J.E., & Leeke, J. (latest edition).  Carpenters and Builders Library (Volumes

     1-4) New York: Macmillan  http://www.macmillan.com/

 

Drake, G. (latest edition) Everyone’s book of hand and small powered tools.  Reston,

            VA: Reston  http://www.reston.com/

 

Lewis, G. (latest edition) Safety for Carpenters and Woodworkers.  Albany, NY:

            Delmar  http://www.delmar.com/

 

McDonnel, L.p. & Kaumeheiwa, A.I. (latest edition) The use of hand woodworking

            tools.  Albany, NY: Delmar  http://www.delmar.com/  

 

McDonnel, L.p. & Kaumeheiwa, A.I. (latest edition) The use of portable power

            tools.  Albany, NY: Delmar  http://www.delmar.com/  

 

Meyers, G.D. (latest edition)  The carpenter’s toolbox manual. Englewood Cliffs,

            NJ: Prentice Hall  http://www.prenhall.com/

 

National Center for Construction Education and Research (latest edition).  NCCER:

            Core Curricula:  Basic Communication Skills.  Englewood Cliffs, NJ:

Prentice Hall.  http://www.prenhall.com/

 

Phelps, J., & Philbin, T. (Eds.).  (latest edition) Complete building construction. 

            New York: Macmillan  http://www.macmillan.com/

 

Wagner, W.H. (latest edition) Modern carpentry.  (rev. ed.) South Holland, IL:

            Goodheart-Wilcox  http://www.irwin-pub.com/high/agencies.htm

 

Wass, A., & Sanders, G.A. (latest edition) Materials and procedures for residential

            Construction.  Reston, VA: Reston.  http://www.reston.com/