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PELLISSIPPI STATE COMMUNITY COLLEGE |
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ACCOUNTING SYSTEMS |
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Class Hours: 3.0 |
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Credit Hours: 3.0 |
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Laboratory Hours: 0.0 |
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Revised: Spring 2010 |
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NOTE: This course is not
designed for transfer credit. |
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Catalog Course
Description: |
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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. Topics include internal control, general
ledger, accounts receivable, accounts payable, payroll, and job order
costing. |
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Prerequisite: |
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ACC 2120 ACC 2030 |
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Textbook(s) and Other
Course Materials: |
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Textbook: Horne, Janet. Quickbooks Pro 2008: A
Complete Course. Prentice-Hall, Inc. 2009. Supplies:
Portable USB Drive; 4 pocket
folders. |
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I. Week/Unit/Topic
Basis: |
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Week |
Topic |
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1 |
Review of Accounting Cycle |
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2 |
Introduction to Quickbooks
Pro |
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3 |
Sales and Receivables:
Service Business |
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4 |
Payables and Purchases:
Service Business |
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5-6 |
General Accounting and
Month-End Procedures |
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7-8 |
Payroll |
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9 |
Sales and Receivables:
Merchandising |
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10 |
Payables and Purchases:
Merchandising |
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11-12 |
Computerizing a Manual
Accounting System Special Topics in Automated
Systems |
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13-14 |
Database Systems and
Overview/Integration of Access |
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15 |
Final Exam |
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II. Course Objectives*: |
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A. |
Demonstrate
knowledge of basic accounting concepts and the accounting cycle. III |
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B. |
Acquire
an understanding of computerized general ledger systems and financial
reporting. III |
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C. |
Develop
an understanding of computerized accounts receivable systems. III |
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D. |
Develop
an understanding of computerized accounts payable systems. III |
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E. |
Acquire
an understanding of computerized payroll systems and job order costing. III |
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F. |
Develop
an understanding of simple database concepts and usage. III |
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*Roman numerals after
course objectives reference goals of the Business Administration program. |
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III. Instructional
Processes*: |
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Students will: |
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1. |
Exhibit
professional behavior by attending class regularly, arriving punctually with
the appropriate materials, and being prepared for active class participation
each day. (Active Learning Strategies, Transitional Strategies) |
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2. |
Use
accounting software and database software on a personal computer. (Technological
Literacy Outcome, Active Learning Strategies) |
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3. |
Interpret
information from business and accounting reports. (Mathematics Outcome,
Technological Literacy Outcome) |
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*Strategies and outcomes listed
after instructional processes reference TBR’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. |
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IV. Expectations for
Student Performance*: |
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Upon successful completion
of this course, the student should be able to: |
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1. |
Start
Quickbooks Accounting for Windows software. B |
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2. |
Explain and change the
preference settings in Quickbooks. B |
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3. |
Backup data files in
Quickbooks. B |
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4. |
Perform maintenance
activities for Quickbooks General Ledger. B |
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5. |
Record a variety of transactions
and adjustments in Quickbooks General Ledger. A, B |
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6. |
Prepare a variety of
reports in Quickbooks General Ledger and explain the information contained in
each. A, B |
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7. |
Perform maintenance
activities for Quickbooks Accounts Receivable. C |
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8. |
Record a variety of
transactions in Quickbooks Accounts Receivable. A, C |
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9. |
Prepare a variety of
reports in Quickbooks Accounts Receivable and explain the information
contained in each. A, C |
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10. |
Perform
maintenance activities for Quickbooks Accounts Payable. D |
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11. |
Record
a variety of transactions in Quickbooks Accounts Payable. A, D |
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12. |
Prepare a variety of
reports in Quickbooks Accounts Payable and explain the information contained
in each. A, D |
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13. |
Perform maintenance
activities for Quickbooks Payroll. E |
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14. |
Record a variety of
transactions in Quickbooks Payroll. A, E |
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15. |
Prepare a variety of
reports in Quickbooks Payroll and explain the information contained in
each. A, E |
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16. |
Perform maintenance
activities in Quickbooks Job Cost. A, E |
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17. |
Prepare a variety of
reports in Quickbooks Job Cost and explain the contents of each. A, E |
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18. |
Correct errors in
Quickbooks Accounting for Windows. A, B |
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19. |
Explain the difference
between a field, a record, and a table, and give examples of each. F |
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20. |
Create and edit a simple
database table. F |
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21. |
Modify the structure and/or
contents of a simple database table. F |
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22. |
Perform simple queries
related to a database table. F |
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23. |
Prepare
simple reports related to a database table. F |
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*Letters after performance
expectations reference the course objectives listed above. |
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V. Evaluation: |
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A. Testing Procedures: |
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The instructor's policy on
exams, quizzes, homework, attendance, and grades will be provided in a
supplement to the course syllabus. Four major exams are recommended. |
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B. Laboratory Expectations: |
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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. |
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C. Field Work: |
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N/A |
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D. Other Evaluation
Methods: |
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N/A |
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E. Grading Scale: |
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A
92 -100 |
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VI. Policies: |
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A. Attendance Policy: |
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Pellissippi State Community
College expects students to attend all scheduled instructional
activities. As a minimum, students in all courses must be present for
at least 75 percent of their scheduled class and laboratory meetings in order
to receive credit for the course. [NOTE: No differentiation is
noted for excused/unexcused absences. These will be treated as an
absence.] ( Pellissippi State Online Catalog ) |
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B. Academic Dishonesty: |
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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 which 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. ( Pellissippi
State Online Catalog ) |
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C. Accommodations for
disabilities: |
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Students
who need accommodations because of a disability, have emergency medical
information to share, or need special arrangements in case the building must
be evacuated should inform the instructor immediately, privately after class
or in her or his office. Students must present a current accommodation plan
from a staff member in Services for Students with Disabilities (SSWD) in
order to receive accommodations in this course. Services for Students with
Disabilities may be contacted by going to Goins 134 or 126 or by phone:
694-6751(Voice/TTY) or 539-7153. More information is available at www.pstcc.edu/departments/swd/. |
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D. Other Policies |
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Computer Usage
Guidelines: |
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