ACCT 260: Computer Accounting

Class Program
Credits 3 Lecture Hours 11 Lab Hours 44
A presentation of Windows based accounting techniques used in a service business and a merchandising business. Also presented is the proper use of a voucher system, departmental accounting, partnership accounting, corporate accounting, financial statement analysis, fixed assets, inventory, payroll, and accounting system setup.
Quarters Offered
Course Outcomes

Upon successful completion of the course, students should be able to demonstrate the following knowledge or skills:

  1. Prepare computer input forms, input data into the computer, retrieve key data from the comuter, and complete audit reports on assigned projects relating to the following accounting functions:
    1. Accounting cycle for a service type business and a merchandising business
    2. Voucher system
    3. Departmental accounting
    4. Partnership and corporations
    5. Financial statement analysis
    6. Fixed assets
    7. Inventory
    8. Payroll
    9. Budgeting
    10. Accounting system setup
Institutional Outcomes
IO1 Communication: Communicate the cumulative effect of business transactions by preparing basic financial statements
IO2 Quantitative Reasoning: Analyze the financial health of a business by interpreting business data obtained from financial statements
Course Content Outline
  1. Introduction
  2. Accounting cycle of a service business
  3. Accounting cycle of a merchandising business
  4. Voucher system
  5. Inventory
  6. Sales order processing
  7. Fixed Assets
  8. Payroll
  9. Partnerships and Corporations
  10. Budgeting
  11. Financial Statement Analysis
  12. Departmental Accounting
  13. Accounting System Setup