Computerized Accounting

An introduction to the construction and implementation of computerized accounting systems used to accurately document, record and summarize financial information. The course emphasizes how such systems safeguard the assets of the client and ensure the integrity of the reporting system. Students will use source documents as a means of developing an information base. Students will design special journals and voucher systems as a means of facilitating recording functions and they will also develop a subsidiary ledger for purposes of recording secondary information. The course will conclude with students operating a fully-integrated computerized general ledger system that may be applied to the accounting needs of individuals, organizations and small business enterprises. Students will also independently complete computer laboratory projects using specialized computer software.