Maricopa Community Colleges  ACC115   19962-99999 

Official Course Description: MCCCD Approval: 11-28-1995

ACC115  1996 Spring - 9999

L+L 2.0  Credit(s)  3.0 Period(s)  3.0 Load  Occ

Computerized Accounting

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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MCCCD Official Course Competencies:


ACC115  1996 Spring - 9999

Computerized Accounting



Demonstrate on a microcomputer booting of the operating system, formatting, copy commands, backup, loading the accounting software system, and printing. (I)


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)


Journalize on a microcomputer daily transactions in the appropriate journal and post to the general ledger accounts. (III)


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)


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)

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MCCCD Official Course Outline:


ACC115  1996 Spring - 9999

Computerized Accounting


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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