PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE
MASTER SYLLABUS
ACCOUNTING SYSTEMS
 ACC 2530
Class Hours: 3.0   Credit Hours: 3.0  
Laboratory Hours: 0.0   Date Revised: Spring 01  
       
Catalog Course Description:    
  A study of the flow of documents and information from initial transaction to financial statement preparation.  Emphasis is on computer software applications using general ledger software, with some coverage of database programs.  Topics include internal control, general ledger, accounts receivable, accounts payable, payroll, and job order costing.
Entry Level Standards:    
  The student must have math, writing, and English skills at the college entry level.
Prerequisite:    
   ACC 2215
Textbook(s) and Other Reference Materials Basic to the Course:  
  Hedtke, John. Peachtree Made Easy, 4th edition.  Osborne/McGraw-Hill, 1998.
Rutkosky and Sequin. Microsoft Access 2000--Marquee Series, EMC Paradigm, 2001.
Supplies: 
Blank formatted floppy disks
3 1/2" high density, 2 boxes
disk labels
portable disk carrier
I. Week/Unit/Topic Basis:    
  Week  Topic
  1 Introduction, Peachtree Basics; Peachtree Setup; Backup and Restore (pp. 447-463)
  2 Peachtree General Ledger
  3-5 Peachtree Accounts Receivable; Exam 1
  6-8 Peachtree Accounts Payable; Exam 2
  9-10 Peachtree Payroll
  11

12

Account Reconciliation; Exam 3

Quickbooks Overview

  13 MS Access 2000 - Planning and Maintaining Database Tables
  14 MS Access 2000 - Creating and Modifying Database Tables
  15 MS Access 2000 - Queries and Reports
  16 Exam 4
II. Course Objectives*:    
  A. Demonstrate knowledge of basic accounting concepts and the accounting cycle.  I, V, VIII
  B. Acquire an understanding of computerized general ledger systems and financial reporting.  I, II, V, VIII
  C. Develop an understanding of computerized accounts receivable systems.  I, II, V, VIII
  D. Develop an understanding of computerized accounts payable systems.  I, II, V, VIII
  E. Acquire an understanding of computerized payroll systems.  I, II, V, VIII
  F. Develop an understanding of simple database concepts.  II, V, VIII
*Roman numerals after course objectives reference goals of the Computer Accounting program.
III. Instructional Processes*:     
Students will:      
  1. Exhibit professional behavior by attending class regularly, arriving punctually with the appropriate materials, and being prepared for active class participation each day. Personal Development Outcome, Transitional Strategy
  2. Use accounting software and database software on a personal computer.  Technological Literacy Outcome, Information Literacy Outcome, Active Learning Strategy
  3. Interpret information from business and accounting reports. Numerical Literacy Outcome, Information Literacy Outcome
*Strategies and outcomes listed after instructional processes reference Pellissippi State’s goals for strengthening general education knowledge and skills, connecting coursework to experiences beyond the classroom, and encouraging students to take active and responsible roles in the educational process.
IV. Expectations for Student Performance*: 
Upon successful completion of this course, the student should be able to:
1. Start Peachtree Accounting for Windows software.  B
2. Explain and change the global settings in Peachtree.  B
3. Backup and restore data files in Peachtree.  B
4. Perform maintenance activities for Peachtree General Ledger.  B
5. Record a variety of transactions and adjustments in Peachtree General Ledger.  A, B
6. Prepare a variety of reports in Peachtree General Ledger and explain the information contained in each.  A, B
7. Perform maintenance activities for Peachtree Accounts Receivable.  C
8. Record a variety of transactions in Peachtree Accounts Receivable.  A, C
9. Prepare a variety of reports in Peachtree Accounts Receivable and explain the information contained in each.  A, C
10. Perform maintenance activities for Peachtree Accounts Payable.  D
11. Record a variety of transactions in Peachtree Accounts Payable.  A, D
12. Prepare a variety of reports in Peachtree Accounts Payable and explain the information contained in each.  A, D
13. Perform maintenance activities for Peachtree Payroll.  E
14. Record a variety of transactions in Peachtree Payroll.  A, E
15. Prepare a variety of reports in Peachtree Payroll and explain the information contained in each.  A, E
16. Use the Peachtree Account Reconciliation Feature. A, B
17. Correct errors in Peachtree Accounting for Windows.  A, B
18. Use basic features of Quickbooks accounting software. B, C, D
19. Explain the difference between a field, a record, and a table, and give examples of each.  F
20. Create and edit a simple database table.  F
21. Modify the structure and/or contents of a simple database table.  F
22. Perform simple queries related to a database table.  F
23. Prepare simple reports related to a database table.  F
*Letters after performance expectations reference the course objectives listed above.
V. Evaluation:
A. Testing Procedures:
The instructor's policy on exams, quizzes, homework, attendance, and grades will be provided in a supplement to the course syllabus.  A minimum of four major exams is recommended.
B. Laboratory Expectations:
Computer based class assignments and homework problems will be introduced in class sessions held in the computer lab.  Class assignments are to be completed during class time.  Homework assignments are to be completed outside class. Detailed instructions on assignments and homework will be provided by the instructor.
C. Field Work:
 N/A
D. Other Evaluation Methods:
 N/A
E. Grading Scale:
A       92 -100
B+     89 - 91
B       82 - 88
C+     79 - 81
C       72 - 78
D       65 - 71
F       Below 65
VI. Policies:
A. Attendance Policy:
 Pellissippi State Technical Community College expects students to attend all scheduled instructional activities.  As a minimum, students in all courses must be present for a least 75 percent of their scheduled class and laboratory meetings in order to receive credit for the course. 
B. Academic Dishonesty:
Plagiarism, cheating, and other forms of academic dishonesty are prohibited. Students guilty of academic misconduct, either directly or indirectly through participation or assistance, are immediately responsible to the instructor of the class.  In addition to other possible disciplinary sanctions that may be imposed through the regular Pellissippi State procedures as a result of academic misconduct, the instructor has the authority to assign an F or a zero for the exercise or examination or to assign an F in the course.