Introduces the Peachtree/Sage computerized-accounting software package. Discusses how to design a company's accounting system for financial record keeping and how to enter data for the general journal, special journals, accounts receivables, accounts payable, payroll, and inventory.
Goals, Topics, and Objectives
- Company File Set-Up
- Design and set up an accounting system for a manufacturing firm organized as a corporation.
- Transactions
- Enter and analyze transactions.
- Correcting Entries, Adjusting Entries, and Closing Entries
- Correct erroneous accounting entries.
- Prepare correcting entries.
- Adjust all asset, liability, revenue, and expense accounts so the financial statements will be prepared on an accrual basis.
- Prepare adjusting entries.
- Prepare closing entries.
- Prepare a post-closing trial balance.
- Inventory
- Prepare a schedule of accounts payable.
- Prepare a schedule of inventory.
- Sales of Products
- Prepare a schedule of accounts receivable.
- Payroll
- Prepare a payroll register.
- Journalize the recording of payroll, payment of payroll, and payroll tax expense for the payroll period.
- Journalize payment of federal withholding taxes, FICA taxes, and unemployment taxes.
- Journalize payroll entries.
- Banking
- Prepare a bank reconciliation.
- Journalize entries to adjust the book balance of cash to the reconciled balance.
- Financial Statements
- Prepare an Income Statement.
- Prepare a Statement of Changes in Owner's Equity.
- Prepare a Balance Sheet.
Our advisory committee told us BAC141 Quickbooks is needed for students since it is widely used by small companies. BAC146 used Sage or Peachtree software which is not widely used. Larger companies use an integrated system and new employees would get training on how to use their specific system. Our advisory committee told us there was an even greater need for students to have advanced Excel skills which is why we added BCA145 to our program and made BAC141 optional as an elective in the associates and certificate programs. This course is not part of any accounting program.
Assessment and Requirements
The student will be assessed through testing, quizzes, in-class activities, and outside assignments.