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Official Course Description:
MCCCD Approval: 11-28-1995 |
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ACC115
1996 Spring - 9999 |
L+L
2.0 Credit(s) 3.0 Period(s) 3.0 Load Occ |
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Computerized
Accounting |
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Mastery
of a microcomputer accounting system including the general ledger, accounts
receivable, accounts payable and payroll. Prerequisites: ACC107 or ACC111 or ACC211 or ACC230,
or permission of Instructor. |
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Go to Competencies Go to Outline
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MCCCD
Official Course Competencies: |
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ACC115 1996
Spring - 9999 |
Computerized Accounting |
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1.
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Demonstrate on
a microcomputer booting of the operating system, formatting, copy commands,
backup, loading the accounting software system, and printing. (I) |
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2.
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Develop a chart
of accounts using an acceptable account numbering system, set up individual
accounts for customers and creditors, and establish individual payroll
records for employees on a microcomputer system. (II) |
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3.
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Journalize on a microcomputer daily transactions in the
appropriate journal and post to the general ledger accounts. (III) |
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4.
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Print month-end
reports and documents to include an unadjusted trial balance, an adjusted
trial balance, income statement, balance sheet, schedule of accounts
receivable and accounts payable, checks, and customer statements. (IV) |
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5.
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Perform
year-end operations by journalizing and posting adjustments to the general ledger,
print financial statements, close all nominal accounts and update records,
print post-closing trial balance, and delete unwanted accounts. (IV) |
Go to Description Go to top of
Competencies
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MCCCD
Official Course Outline: |
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ACC115 1996
Spring - 9999 |
Computerized Accounting |
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I. Operating a
Microcomputer A. Booting the operating
system B. Formatting a disk C. Copying commands D. Backing up system and
data entered E. Loading the accounting
software system F. Printing commands II. Setting up the
Accounting System on the Microcomputer A. Chart of accounts B. Customer accounts C. Creditor accounts D. Employee payroll records
E. Journals defined F. Financial III. Journalizing Daily
Transactions and Posting to the General Ledger A. Cash receipts journal B. Cash payments journal C. Sales journal D. Purchases journal E. General journal IV. Printing Reports A. Print trial balance B. Proof for errors and
omissions and make corrections C. Journalize adjustments
and post to general ledger D. Income statement and
balance sheet E. Print customer
statements and schedule of accounts receivable F. Print checks and
schedule of accounts payable V. Year-End Operations A. Journalize and post
adjustments for the year to the general ledger B. Print year-end financial
statements C. Close and update
accounts D. Print post-closing trial
balance E. Delete unwanted accounts
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