ACC 200 - Computerized Accounting I

3 Credits, 3 Contact Hours
3 lecture periods 0 lab periods
Fundamental accounting applications using commercial applications software. Includes accounting information systems, accounting projects, electronic spreadsheet as the accounting tool, and accounting information on the Internet.

Prerequisite(s): ACC 105 , ACC 150  or concurrent enrollment in ACC 150 , and CSA 110  
Information: Prerequisites may be waived with consent of instructor.
    

1. Explain the overall structure of an accounting system.
2. Demonstrate the functions of accounting modules and associated internal controls in an accounting system.
3. Evaluate accounting information systems modules.
4. Build electronic spreadsheets to solve a variety of accounting problems.

1. Accounting Information System (AIS) Structure and flow of information
   1. AIS Component variations
   2. The structure of an accounting systems
   3. Organizing Transactions
2. Internal Control Environment
   1. Internal Control Framework used in accounting
   2. Control activities
   3. Application controls
   4. General IT controls
3. Accounting modules
   1. Expenditure
   2. Revenue
   3. Conversion
   4. Fixed Asset
   5. Payroll
4. Existing and Emerging technologies
   1. AIS options on the market
   2. Data Analytics
   3. Process automation
   4. Smart technologies and AI
   5. Enterprise Resource Planning (ERP) Systems

5. Electronic Spreadsheet as the Accounting Tool

6. Designing spreadsheet applications