Discipline: Accounting Degree Credit  [X]
Non Credit  [ ]
Nondegree Credit  [ ]
Comm Service  [ ]
 

Riverside Community College District
Integrated Course Outline of Record

Accounting 65


COURSE DESCRIPTION
65 Computerized Accounting Units: 3.00
 
Prerequisite(s): ACC 1A: Principles of Accounting I

Advisory: CIS 1A or CIS 90
An introduction to computerized accounting, integrating the principles of accounting to an automated system in use by many accounting professionals. 54 hours lecture
 
SHORT DESCRIPTION FOR CLASS SCHEDULE
Computerized accounting through the use of commercial software accounting packages.
 
ADVISORY ENTRY SKILLS
Before entering the course, students will be able to:
  1. Apply the principles of financial accounting to varied economic units with a business environment.

  2. Identify relevant economic data used in manual and computerized accounting information systems and interpret financial statements.

  3. Evaluate corporate organization and equity rights and structure.

  4. Analyze, explain, apply principles, and solve problems within the subject matter.

  5. Demonstrate the ability to continue in a university program of accounting and acquire the required background in any field of business administration.
STUDENT LEARNING OUTCOMES
 Upon successful completion of the course, students should be able to:

1.   Analyze synthesize, and evaluate accounting problems with
      application software.

2.   Demonstrate the ability to apply accounting principles between
      manual accounting systems and computerized accounting systems
      through the use of computers.
 
COURSE CONTENT
  TOPICS
 
  1. dentify and discuss the operation of computers within the context of accounting principles.
  2. Review accounting principles and data entry.
  3. System operations.
  4. General ledger.
  5. Accounts payable.
  6. Accounts receivable.
  7. Payroll.
  8. Inventories.
  9. Financial statements.
  10. Year end processes and budgeting.
 
METHODS OF INSTRUCTION
 Methods of instruction used to achieve student learning outcomes may include, but are not limited to:

  • Present lectures to describe the essentials of business concepts and their applications to society
  • Develop and assign exercises to reinforce concepts and encourage students to apply them to current business and economic trends and events, so the students may analyze, synthesize, and evaluate accounting problems with application software
  • Create and have students participate in cooperative learning tasks such as small group exercises to identify issues that relate to course content and utilize the content to offer opinions, solutions and analysis with respect to those issues
  • Present exercises, problems and case studies to provide students with the opportunity to utilize concepts learned in class to apply accounting principles between manual accounting systems and computerized accounting systems through the use of computers
  • Develop and assign tasks/activities such as presentations and web exercises in order to demonstrate the ability to apply accounting principles through the use of computers
  • Facilitate discussions regarding relevant current issues in business to encourage students to make appropriate connections to the course content
  • Instruction may take the form of online, hybrid, TV or other distance learning format 
 
METHODS OF EVALUATION
 Students will be evaluated for progress in and/or mastery of learning outcomes by methods of evaluation which may include, but are not limited to:

  • Individual, small group, or paired activities designed to allow students to demonstrate understanding of basic accounting concepts
  • Quizzes, exams and in-class participation designed to demonstrate proficiency to analyze, synthesize, and evaluate accounting problems with application software
  • Written reports designed to assess the application of accounting principles
  • Individual web projects designed to assess student proficiency demonstrate the ability to apply accounting principles between manual accounting systems and computerized accounting systems through the use of computers
  • Individual or class projects designed to evaluate the application of accounting principles to simulated real world situations
  • Final examination designed to provide objective evidence that students have attained the level of understanding expected in order to analyze synthesize, and evaluate accounting problems with application software and apply accounting principles between manual accounting systems and computerized accounting systems
ASSIGNMENTS

Required Reading Assignments


Required Writing Assignments


Other Outside-of-Class Assignments
 
COURSE MATERIALS
 All materials used in this course will be periodically reviewed to ensure that they are appropriate for college level instruction. Possible texts include:

  • Gaylord Smith. QuickBooks. any: McGraw Hill-Irwin, 2007.
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