MCCCD Program Description

Computerized Accounting

Course: ACC115

First Term: 2018 Fall

Lec + Lab 2.0 Credit(s) 3.0 Period(s) 3.0 Load
Subject Type: Occupational
Load Formula: T

Description: Mastery of a microcomputer accounting system including the general ledger, accounts receivable, accounts payable and payroll

MCCCD Official Course Competencies
1. Demonstrate on a microcomputer booting of the operating system, formatting, copy commands, backup, loading the accounting software system, and printing. (I) 2. Develop a chart of accounts using an acceptable account numbering system, set up individual accounts for customers and creditors, and establish individual payroll records for employees on a microcomputer system. (II) 3. Journalize on a microcomputer daily transactions in the appropriate journal and post to the general ledger accounts. (III) 4. Print month-end reports and documents to include an unadjusted trial balance, an adjusted trial balance, income statement, balance sheet, schedule of accounts receivable and accounts payable, checks, and customer statements. (IV) 5. Perform year-end operations by journalizing and posting adjustments to the general ledger, print financial statements, close all nominal accounts and update records, print post-closing trial balance, and delete unwanted accounts. (IV)
MCCCD Official Course Competencies must be coordinated with the content outline so that each major point in the outline serves one or more competencies. MCCCD faculty retains authority in determining the pedagogical approach, methodology, content sequencing, and assessment metrics for student work. Please see individual course syllabi for additional information, including specific course requirements.

MCCCD Official Course Outline
I. Operating a Microcomputer A. Booting the operating system B. Formatting a disk C. Copying commands D. Backing up system and data entered E. Loading the accounting software system F. Printing commands II. Setting up the Accounting System on the Microcomputer A. Chart of accounts B. Customer accounts C. Creditor accounts D. Employee payroll records E. Journals defined F. Financial III. Journalizing Daily Transactions and Posting to the General Ledger A. Cash receipts journal B. Cash payments journal C. Sales journal D. Purchases journal E. General journal IV. Printing Reports A. Print trial balance B. Proof for errors and omissions and make corrections C. Journalize adjustments and post to general ledger D. Income statement and balance sheet E. Print customer statements and schedule of accounts receivable F. Print checks and schedule of accounts payable V. Year-End Operations A. Journalize and post adjustments for the year to the general ledger B. Print year-end financial statements C. Close and update accounts D. Print post-closing trial balance E. Delete unwanted accounts

MCCCD Governing Board Approval Date: 11/28/1995

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change in order to reflect the most current information available.