This course will provide students with an understanding of the broad principles underlying the preparation and use of accounting information including an emphasis on the accounting cycle and internal controls to safeguard accounting systems. The course has been designed to provide students with systems training and foundational knowledge critical to other upper level accounting courses. A course in accounting systems will increase personal efficiency in the use of business cases, and enhance business research skills, and professional presentation skills.

INSTRUCTIONAL METHODOLOGIES:
 

The primary methods of instruction include course lecture, periodic exams, project development, and use of business software.

• Integration of technology - students engage in problem solving and analysis in informal accounting lab which features Peachtree Accounting Software, Microsoft Access, and Internet research. 
• Intensive writing - Students document information systems applications (revenue, expenditure and production cycles, etc.), and conduct systems development procedures.
• Accounting Research - primary research involves Internet research of related current events.

ACQUIRING REQUIRED COMPETENCIES (SCANS)

SCANS competencies have been identified that are relevant to the level of instruction in the community college environment. These competencies reflect the knowledge and skills employees need to succeed in any occupation.   A complete definition and explanation of SCANS can be found at http://www.austincc.edu/mkt/scans.htm#whatis. The following SCANS are specifically addressed in ACNT 2332:

Exhibition of Responsibility

·        Students meet established deadlines as specified by the instructor.

·        Students regularly attend classes and lab meetings as required by the instructor.

·        Students exhibit reliability and dependability in the performance of group-related tasks.
 

Acquisition of Information

·        Students identify the need for data, obtain it from existing sources, or create it as necessary.

·        Students use computers to process information.

·        Students understand the accounting information systems.
 

Use of Information Skills

·        Students evaluate the relevance and accuracy of information and its appropriateness for a given academic activity.

·        Students effectively communicate the results of information retrieval and analysis using oral, written, graphical, pictorial, or other methods as appropriate.

·        Students apply technology to problem solving activities.

Application of Technology

·        Students understand the overall intent and the proper procedures for setting up and operating machines, including computers and their programming systems.

·        Students demonstrate competence in the use of the appropriate business software.
 

SCHOLASTIC DISHONESTY:

Acts prohibited by the college for which discipline may be administered include scholastic dishonesty, including but not limited to cheating on an exam or quiz, plagiarizing, and unauthorized collaboration with another in preparing outside work. Academic work submitted by students shall be the result of their thought, research or self-expression. Academic work is defined as, but not limited to tests, quizzes, whether taken electronically or on paper; projects, either individual or group; classroom presentations, and homework.
 

STUDENTS WITH DISABILITIES:

Each ACC campus offers support services for students with documented physical or psychological disabilities.  Students with disabilities must request reasonable accommodations through the Office of Students with Disabilities on the campus where they expect to take the majority of their classes.  Students are encouraged to do this three weeks before the start of the semester... or as soon as possible.  The Web site for the Office of Students with Disabilities is http://www2.austincc.edu/osd/index.html.