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    Delta College
   
 
  Sep 24, 2017
 
2017-2018 
  
2017-2018
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ACC 214 - Computerized Accounting

Credits: 3
Introduces microcomputer applications in general ledger, accounts receivable, accounts payable, payroll, and inventory/invoicing. Develops electronic spreadsheet applications using appropriate software. Outside laboratory assignments are required.

Prerequisite(s): CST 133W  or CST 134  with a “C” or better and ACC 211  with a “C” or better
Corequisite(s): None
Lecture Hours: 45 Lab Hours: 0
Meets MTA Requirement: None
Pass/NoCredit: Yes

Outcomes and Objectives
  1. Use the basic components and operating characteristics of a typical small computer system.
    1. Manage files using various drives and the Internet.
    2. Access applications using the current operating system.
    3. Describe the use and benefits of a computer system for accountants.
    4. Describe the Accounting Information System in a business context.
  2. Apply basic accounting concepts and procedures.
    1. Use account normal balances to prepare journal entries.
    2. Use the accounting cycle to process transactions to financial statement.
    3. Apply basic accounting principles to process accounting information in an electronic format.
    4. Apply accounting procedures and methodologies through proper presentation of financial statements.
  3. Use an integrated accounting software package.
    1. Accomplish data entry of business accounting transactions.
    2. Process transactions involving the general ledger and various subsidiary ledgers.
    3. Produce financial statements and other accounting reports.
    4. Process typical transactions for service and merchandising business through the accounting cycle.
    5. Find and correct errors.
    6. Apply knowledge of accounting procedures and methodologies through completion of various accounting projects.
  4. Demonstrate a basic working knowledge of spreadsheet software as it integrates with accounting software.
    1. Present worksheet information appropriately.
    2. Manage multiple worksheets within one or more workbook.
    3. Demonstrate knowledge of accounting procedures and methodologies through presentation of financial statements.



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