Delaware County Community College, Serving Delaware and Chester Counties

ACC 115 - Computerized Accounting

Course Description

This course provides students with an understanding of computer applications of the accounting cycle using an accounting computer software program. In addition, students will utilize a spreadsheet program to perform a bank reconciliation, inventory costing, depreciation methods and payroll.

Upon successful completion of this course, students should be able to:

Develop on a computer a chart of accounts, record representative journal entries, and prepare a trial balance and financial statements for a service proprietorship.
Record on a computer representative business transactions for a merchandising business utilizing the appropriate special journals.
Complete a worksheet and a multiple step income statement for a merchandising business on a computer.
Maintain and reconcile accounts receivable and accounts payable ledgers on a computer with appropriate control accounts.
Prepare all documents necessary for the maintenance of a checking account and prepare a bank reconciliation.
Maintain a payroll system.
Compute depreciation expense and merchandise inventory values on a computer using various methods.
Compute basic analytic measures and ratios.

Credit Hours: 4
Lecture Hours: 4
Lab Hours: 0

Course Prerequisites: ACC 100 or ACC 111, DPR 100