Print Version

Effective: Summer 2014

Prerequisites: Prerequisite: ACTG 1B or equivalent experience.
Advisory: Advisory: Not open to students with credit in CIS 64B.
Grade Type: Letter Grade, the student may select Pass/No Pass
Not Repeatable.
FHGE: Non-GE Transferable: CSU
4 hours lecture. (48 hours total per quarter)

Student Learning Outcomes -
  • Apply accounting principles and procedures by data entry of business transactions into a computerized spreadsheet program.
  • Integrate knowledge of various accounting principles and the spreadsheet program into various accounting work papers and financial reports.
Description -
Practice in using an electronic spreadsheet program to organize and process financial and managerial accounting data. Includes research on the Internet.

Course Objectives -
The student will be able to:
  1. work independently and comply with written instructions on handling accounting information.
  2. establish and meet a time schedule.
  3. increase comprehension of accounting concepts.
  4. understand the basic mechanics of an electronic spreadsheet.
  5. create spreadsheet reports.
  6. analyze spreadsheet reports.
  7. conduct research on the Internet.
Special Facilities and/or Equipment -
Access to a computer lab and Excel software. When taught as an online distance learning section, students and faculty need ongoing and continuous Internet and email access.

Course Content (Body of knowledge) -
  1. Using a combination of pre-programmed and model building exercises learn or review the following Excel functions
    1. SUM
    2. IF
    3. DDB
    4. SLN
    5. NOW
    6. PMT
    7. PV
    8. NPV
    9. FV
    10. ROUND
    11. VLOOKUP
    12. Pivot Tables
  2. Using a combination of preprogrammed & model building exercises create or complete a computerized spreadsheet version of the following:
    1. Business transactions
    2. Trial balance worksheet
    3. Income statement
    4. Balance sheet
    5. Statement of owner's equity and/or statement of retained earnings
    6. Statement of cash flows
    7. Bank reconciliation
    8. Inventory cost flow schedules (FIFO/LIFO)
    9. Depreciation schedules
    10. Loan payment schedule
    11. Bond amortization schedules
    12. Vertical analysis
    13. Horizontal analysis
    14. Payroll register
    15. Cash budget
    16. Ratio analysis
  3. Prepare a financial analysis model that incorporates many of the problems and models already prepared above, including written analysis
  4. Print out and discuss information obtained from internet research
Methods of Evaluation -
Final review of printout copy of all problems assigned.
Representative Text(s) -
Smith, Gaylord N. Excel Applications for Accounting Principles. Ohio: Thomson South-Western, 2012.

Disciplines -
Computer Information Systems
Method of Instruction -
Lecture, Electronic discussions/chat, Demonstration.
Lab Content -
Not applicable.
Types and/or Examples of Required Reading, Writing and Outside of Class Assignments -
  1. Reading of internet articles and writing on accounting topics or accounting related current events and/or careers.
  2. Written financial statement analysis accompanying various assignments.