Computer Accounting Syllabus
by Matt Tinsley
August 19, 2008
Computerized Accounting I
Mr. Tinsley
Matt.Tinsley@usd340.org
4th hour 11:01-11:54
Grade Level: 10, 11, 12
Length: One semester
Prerequisites: None
Text: Century 21 Accounting, Copyright 2000 by South-Western Educational Publishing Company
Hardware: See attached
Software: PeachTree
Course Description:
The course includes the entire accounting cycle, as well as basic principles, concepts, and procedures of accounting needed by every student for both business and personal application. The course is highly recommended for any student who plans to major in any business curriculum in college or any post secondary institution. This course includes the entire accounting cycle, as well as basic principles, concepts, and procedures of accounting. Applying this knowledge to a computer-based accounting software program, Peach Tree. This class will prepare students by implementing real-world applications.
Methods of Instruction:
Lecture, homework, tests and ground/individual projects. Repetition is vital to student learning. Individual needs will be assessed everyday to ensure every student is progressing.
Course Outline:
I. Apply Accounting Concepts
1. Define terminology relating to accounting concepts.
2. Explain the purpose of the accounting system.
3. Classify items as assets, liabilities, or capital.
4. Apply generally accepted accounting principles and concepts.
5. Explain the double-entry system of accounting.
6. Apply the accounting equation.
7. Apply debit and credit rules when analyzing business transactions.
8. Classify accounts.
II. Complete the Accounting Cycle Process
1. Define terminology relating to the accounting process cycle.
2. Use spreadsheets and/or software to complete the accounting cycle.
3. Post transactions to general ledgers.
4. Prepare subsidiary schedules.
5. Prepare a worksheet.
6. Calculate the cost of merchandise inventory using the FIFO, LIFO, and weighted average methods.
7. Prepare a balance sheet for sole proprietorship.
8. Prepare a balance sheet for a partnership.
9. Prepare a balance sheet for a corporation.
10. Prepare a schedule of accounts receivable.
11. Prepare a schedule of accounts payable.
12. Prepare a statement of owners’ equity.
13. Prepare a statement for distribution of net income.
14. Prepare a statement of stockholders’ equity.
15. Journalize and post adjusting entries (supplies, insurance, inventory)
III. Maintain Cash Control
1. Use spreadsheets and/or accounting software to maintain cash control.
2. Reconcile a bank statement.
3. Journalize and post to establish and replenish petty cash.
4. Journalize and post entries related to banking activities.
IV. Complete Payroll Procedures
1. Define terminology relating to payroll
2. Calculate gross earnings (hourly rate, piece rate, salary/commission)
3. Calculate net earnings (FICA, federal withholding, insurance)
4. Prepare federal, state, and local payroll reports
5. Journalize and post entries related to payroll
V. Prepare Data in Spreadsheets (Excel)
1. Identify basic concepts: column, row, cell, sheet, and workbook
2. Enter data (labels, values)
3. Create a worksheet
4. Save a workbook
5. Open a workbook
6. Print a workbook
7. Close a workbook and exit Excel
8. Select cells
9. Apply character formatting with the formatting toolbar menu
10. Move through a worksheet
11. Preview a worksheet
12. Change column width and row height
13. Format data in cells
14. Format cells
15. Correct data in a cell
16. Erase contents of a cell
VI. Move Data Within and Between Workbooks
1. Move, copy, and paste cells
2. Move, copy, and paste data between workbooks
VII. Insert Formulas in a Worksheet
1. Use the autosum button
2. Use autofill
3. Write formulas with mathematical operators
4. Use functions: count, average, maximum, and minimum
5. Insert a formula with the paste function button
6. Link cells between worksheets
7. Plan a worksheet
VIII. Create a Chart in Excel
1. Create a chart
2. Delete a chart
3. Change data in cells
4. Format chart elements
CLASS STANDARDS:
Rule 1: Accountability/Responsibility. You are accountable for your actions. I don’t
give grades, you earn them!!! I will treat you like adults. You will be responsible for keeping up with class assignments, projects, etc.
Rule 2: Respect. Respect is a two way street. Treat others the way in which you want to be treated. Students will not ruin the learning environment for fellow classmates. “You respect me and I respect you.”
Rule 3: Arrive promptly and ready for discussion. Remain on the task at hand until excused by me. If you don’t understand, then ask!!! At no point will you use the Internet without obtaining permission from me first. When allowed to do so make sure you follow the Internet rules posted in the front of the classroom.
Rule 4: Don’t do anything detrimental to yourself because if it’s detrimental to yourself then it’s detrimental to your classmates. You are here to learn!!!
Rule 5: NO food or beverage in the classroom at any time. NO EXCEPTIONS!!!!
CHEATING: The worst thing you can do in my class is not to fail, it is to cheat. You cheat yourself from receiving a quality education. Cheating only hurts you-it doesn’t hurt me because I already know the material. Don’t take the easy way out. Any student caught cheating (looking off a classmate’s paper, having another classmate type your work, and inappropriate use of the internet), will get a zero for the assignment and will be assigned to the typewriter for the remainder of the semester. Further instances will result in dismissal from the class. I want you to understand the material and will make sure you do so you want feel compelled to cheat.
HOMEWORK/LATE WORK: Late work will not be accepted and the student will receive a zero for the assignment. NO EXCEPTIONS!!! There will be ample time provided to complete assignments in the classroom. Assignments will be worked on during class-time provided. Students will not take work home to complete—all work will be done in the classroom. If a student needs extra time then he or she should contact me and utilize late-start opportunities. If a student has an excused absence then the student will have as many days as he or she was gone to turn in the work. If you are absent you are responsible for making up any assignments you may have missed.
Make up work on computers (due to an excused absence)
-Before school at 7:45 a.m. No appointment necessary, but please inform me prior.
-After school until 3:30 p.m.
GRADING:
A 100-90
B 89-80
C 79-70
D 69-60
F Below 60
