LOS RIOS COMMUNITY COLLEGE DISTRICT

FOLSOM LAKE COLLEGE

ACCOUNTING 341 - Accounting on the Microcomputer-ONLINE at http://blackboard.losrios.edu

Spring Semester January 20, 2009-May 20, 2009

COURSE SYLLABUS

INSTRUCTOR:

Paula E. Hegner, CPA

email: pehegner@comcast.net

web address: www.flc.losrios.edu/~hegner

TEXT & SUPPLIES:

Yacht, Carol, Computer Accounting with Peachtree Complete® 2008 for Microsoft® Windows® Release 15.0, 12th Edition, McGraw-Hill/Irwin, 2009. ISBN 0073379395

USB drive, CD-RW or DVD-RW for all data backups or any other form of external media for data backup.

COURSE PREREQUISITES:

Two years of high school accounting, Accounting 101 or Accounting 301. Grade of “C” or better required to meet the prerequisite. Course transferable to CSU.

COURSE DESCRIPTION:

This is a course using the computer to prepare financial accounting statements and reports used in business. Areas of study include general ledger, accounts payable, accounts receivable, inventory, and payroll. The ability to type 20 - 30 WPM and to use a ten-key calculator by the touch method will be useful for completing course assignments.

COURSE OBJECTIVES:

Upon completion of this course, the student will be able to:

• examine differences between manual and computerized accounting systems.
• create vendor master files and transactions, including purchases, accounts payable, and payments
• create customer master files and transactions including sales, accounts receivable, and customer collections
• generate employee transactions including time reporting, payroll transactions, and tax reporting.
• maintain general ledger accounts, including appropriate adjusting and closing entries.
• create and analyze accounts receivable and accounts payable transactions.
• generate and verify customer statements, checks, a check register, and an aged accounts receivable ledger by customer report.
• reconcile accounts to the monthly bank statement.
• generate and interpret various reports and financial statements.

COURSE GRADING:

Course grades will be assigned based upon individual total points accumulated during the semester.

90-100%=A, 80-89%=B, 70-79%=C, 60-69%=D, Below 60%=F

End of Chapter Questions	140 points
End of Chapter Exercises	280 points
Project 1: Mary Albert, Accountant	120 points
Project 2: Stanley’s Sports	120 points
Project 3: Verde Computer Club	120 points
Project 4: BJW Manufacturing, Inc.	220 points
TOTAL POINTS	1000 points

COURSE ASSIGNMENTS:

All assignments by week can be accessed in the Blackboard system under the ASSIGNMENT tab to the left of the screen. Please note all assignments are due by Friday of each week. A 50% point reduction will be imposed for all late assignments.