Revised 05/2025

ACC 215 - Computerized Accounting (3 CR.)

Course Description

Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 3 hours per week, 3 credits.

General Course Purpose

This course is used in the accounting degree, accounting certificate, and accounting career studies certificate.

Course Prerequisites/Corequisites

Prerequisite: ACC 211

Course Objectives

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

• Compare and contrast manual and computerized accounting
• Classify, record, and summarize accounting transactions using an integrated accounting system
• Design accounting systems for sole proprietorships, partnerships, and corporations
• Compare and contrast different accounting systems
• Prepare departmentalized accounting reports
• Perform initial company set-up and year-end closings
• Compute payroll with multiple types of employees and pay periods
• Prepare and analyze financial statements
• Analyze reports used in decision making other than financial statements
• Perform a bank reconciliation in a computerized accounting system

Major Topics to Be Included

• Accounting Effects of Different Business Organizations (Service vs. Merchandising)
• Manual vs. Computerized Accounting
• Special Journals in Accounting
• Computerized Systems
• Chart of Accounts
• Financial Statements
• Purchase Cycle: Bills, Checks, Reports
• Sales Cycle: Invoice, Payments, Adjustments, Reports
• Inventory: Purchases, Receipts, Sales, Reports
• Payroll Cycle: Employee and Employer Payroll Taxes, Employee Net Pay, Reports
• Adjusting Entries and Other Journal Entries
• Bank Reconciliation
• Closing Process