Feb 29, 2024  
2022-2023 General Catalog 
2022-2023 General Catalog [ARCHIVED CATALOG]

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ACC 311 - Computer Accounting

Last Date of Approval: Fall 2021

3 Credits
Total Lecture Hours: 45
Total Lab Hours: 0
Total Clinical Hours: 0
Total Work-Based Experience Hours: 0

Course Description:
This course is designed to provide the student experience in handling automated accounting in a number of areas. These include general ledger, accounts receivable, account payable, payroll, depreciation, inventory and accounting statement analysis. Simulation of business and its activities are processed through the entire accounting cycle culminating in the various accounting reports.

Prerequisites: ACC 111 - Introduction to Accounting  or ACC 142 - Financial Accounting 
Mode(s) of Instruction: The applications will be done on a computer.

Credit for Prior Learning: There are no Credit for Prior Learning opportunities for this course.

Course Fees: Testing Charge: $115.00

Common Course Assessment(s): The Intuit QuickBooks Online Certified User Exam assesses comprehension of the entire QuickBooks Online software program. This exam uses multiple choice, matching, and application-based questions to assess knowledge of the program. A minimum score of 70% is required to pass the exam and become certified.

Student Learning Outcomes and Objectives:
  1. Students will explain and differentiate software programs as accounting information systems.
    1. Explain the role, purpose, and importance of an accounting information system.
    2. Understand and evaluate risks in an organization and apply appropriate internal controls accordingly.
    3. Understand a business’s file in the cloud system, on a hard drive, and in an app on a smart phone
    4. Assist a business in determining the software program best suited for their needs
  2. Students will conceptualize accounting as an information cycle in a software program
    1. Enter transactions into an accounting software program starting with operational entries to completing financial statements
    2. Account for payroll, cash and internal control
    3. Analyze job costing from initially creating an estimate to job completion
  3. Students will differentiate accounting for merchandising from the buyer and seller perspectives
    1. Maintain inventory records including tracking profit from cost to sales
    2. Manage Accounts Payable and Accounts Receivable transactions

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