Description:

The course will teach students how to use spreadsheet and database software to set up and solve accounting problems. 3 hrs/wk.

Supplies: Refer to the instructor's course syllabus for details about any supplies that may be required.

Textbook(s): For information see - http://bookstore.jccc.net

Course Fees: NONE

Course Objectives:

Upon successful completion of this course the student should be able to:

1. Manipulate basic and intermediate-level functions of Excel software.
2. Solve preprogrammed accounting spreadsheet problems and perform what-if analysis, using Excel software.
3. Solve model-building problems and cases, using Excel software.
4. Manipulate basic and intermediate-level functions of Access software.
5. Solve preprogrammed accounting database problems, using Access software.
6. Create and manipulate a database, using Access software.

Content Outline & Competencies:

I. Manipulate Basic and Intermediate-Level Functions of Excel
Software
   A. Enter text and numbers, change column widths and use toolbar to
italicize, bold, align and underline data, and place borders in cells.
   B. Save worksheets, perform what-if analysis and print files.
   C. Design formulas, use functions and distinguish between number
formats.
   D. Copy and move data, insert new columns and rows, delete columns and
rows.
   E. Establish and change global settings and use special date formats.
   F. Fill ranges with sequential values and establish standard column
widths.
   G. Use “Accounting” underlines and protect files and cells from
alteration.
   H. Name cells and ranges to clarify formulas.
   I. Freeze columns and rows on the screen, and use multiple sheets.
   J. Add artwork to worksheets.
   K. Create charts based on data in the worksheet; perform what-if
analysis with charts; and move, size, copy, delete and print charts.

II. Solve Preprogrammed Accounting Spreadsheet Problems and Perform
What-If Analysis, Using Excel Software
   A. Solve business transactions problems.
   B. Solve merchandising enterprise problems.
   C. Solve purchases journal problems.
   D. Solve bank reconciliation problems.
   E. Solve aging accounts receivable problems.
   F. Solve inventory cost flow assumptions problems.
   G. Solve depreciation problems.
   H. Solve payroll register problems.
   I. Solve partnership problems.
   J. Solve statement of cash flows problems.
   K. Solve ratio analysis problems.
   L. Solve manufacturing accounting problems.
   M. Solve process costing problems.
   N. Solve cost-volume-profit analysis problems.
   O. Solve master budget problems.
   P. Solve flexible budgeting problems.
   Q. Solve departmental income statement problems.

III. Solve Model-Building Problems and Cases, Using Excel Software
   A. Solve trial balance problems.
   B. Solve financial statement problems.
   C. Solve cash receipts journal problems.
   D. Solve inventory valuation (lower of cost or market) problems.
   E. Solve plant asset record problems.
   F. Solve partnership division of net income problems.
   G. Solve income statement problems.
   H. Solve book value per share problems.
   I. Solve vertical analysis problems.
   J. Solve job order cost sheet problems.
   K. Solve cost-volume-profit analysis problems.
   L. Solve cash budgeting problems.
   M. Solve sales and production budgets problems.
   N. Complete financial statement preparation case.
   O. Complete financial analysis case.

IV. Manipulate Basic and Intermediate-Level Functions of Access Software
   A. Work with databases and tables, including moving around a table,
searching for a value, changing display characteristics and sorting rows.
   B. Set up tables, including defining table’s structure, populating a
table, adding and moving columns, deleting or renaming columns and setting
field properties.
   C. Design and query databases, including using a query, creating a
one-table query, sorting results, using more complex selection criteria,
including expressions in a query, printing dynasets and printing query
definitions.
   D. Create action queries, including make-table queries, updating
queries, deleting queries and appending queries.
   E. Use forms to view tables and queries, including creating a form,
saving a form, editing data with a form, querying a database with a form
and printing a form.
   F. Design reports to display information from a table or a query. 

V. Solve Preprogrammed Accounting Database Problems, Using Access
Software
   A. Manipulate brokerage client database, including information such as
client ID number, address, investments purchased, purchase volume, price
per unit and total price. 
   B. Manipulate customer database, including information such as customer
ID number, company name, contact, address, city, state, last contact date,
credit limit, invoice
      number, inventory item, quantity, unit price, discount and total
price.
   C. Create invoice forms, using data from the customer database.  Apply
sales tax and shipping calculated controls. 
   D. Manipulate employee database, including information such as title,
name, employee number, hire date, date of birth and gender. 
   E. Print selected reports using client, customer and employee
databases.

VI. Create and Manipulate a Database, Using Access Software
   A. Create queries.
   B. Develop reports.
   C. Create tables.

Methods of Evaluation of Competencies:

Evaluation of student mastery of course competencies will be accomplished using the following methods:

Examinations
Homework problems
Model-building cases/databases

The written examinations are designed to evaluate students’
understanding and mastery of Excel and Access uses and skills.

Course projects (homework problems and model-building cases/databases) are
designed to evaluate students’ ability to conceive and utilize skills
available with Excel and Access software to solve accounting problems. 
All projects will be evaluated to ascertain that skills are mastered and
utilized.

All projects will be evaluated in terms of demonstrated conceptual and
mastery skills, as well as timely submission of work.  Late projects will
receive lowered grades.

Grade Criteria:
   A = 90 - 100%
   B = 80 -  89%
   C = 70 -  79%
   D = 60 -  69%
   F = below 60%

Caveats:

1. This course requires basic keyboarding and personal computer skills.

Disabilities:

If you are a student with a disability, and if you will be requesting accommodations, it is your responsibility to contact Access Services. Access Services will recommend any appropriate accommodations to your professor and his/her director. The professor and director will identify for you which accommodations will be arranged.

JCCC provides a range of services to allow persons with disabilities to participate in educational programs and activities. If you desire support services, contact the office of Access Services for Students With Disabilities (913) 469-8500, ext. 3521 or TDD (913) 469-3885. The Access Services office is located in the Success Center on the second floor of the Student Center.