Table Of ContentFall 2014
ACC 110
Introduction to Computerized Accounting--
QuickBooks
COURSE OUTLINE
Prerequisites:
None
Course Description:
Introduces the computer in solving accounting problems. Focuses on the
operation of computers. Presents the accounting cycle and financial statement
preparation in a computerized system and other applications for financial and
managerial accounting.
This course presents beginning accounting in a practical manner so that it can be used
in a small business using QuickBooks 2013. The course will cover all types of business
organizations, setting up a business, financial statements, invoices, paying bills,
checking accounts, and bank reconciliations within QuickBooks 2013.
This course is a Pass/Fail course with no tests. Participation is required in all three
sessions to meet all course objectives. Each week we will be covering material that
builds on the previous week.
Semester Credits: 1 Lecture Hours: 1 Lab/Recitation Hours: 0
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
Acc 110 Introduction to Computerized
Accounting--QuickBooks
Course Outcomes
At the completion of this course, the student should be able to:
Set up a new company in QuickBooks using the Easy Step Interview
Customize QuickBooks Preferences for a company
Identify which accounts are balance sheet accounts and which are Income
Statement accounts
Add, Edit, and Merge accounts to the Chart of Accounts for a company and
specify they type of account used
Add, Edit, and Manage customers, vendors and employees for a company
Use Lists , Forms, and Registers to record and edit transactions for a company
Enter transactions using Cash and reconcile the Bank Account for a company
Enter sales transactions for cash sales and sales on account
Show cash receipts when accounts are paid and make deposits
Enter purchase transactions for a company
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
Acc 110 Introduction to Computerized
Accounting--QuickBooks
Required Materials:
None
Textbook:
None
The following supplemental materials are available:
None
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
Acc 110 Introduction to Computerized
Accounting--QuickBooks
Topical Description:
Class Topics
1 Setup new company, modify chart of accounts,
edit, delete, add new and hide accounts
2 Add customers, job, and vendors; Open and
use registers for any QuickBooks Balance
sheet account and reconcile bank statements.
Invoice customers, receive payments, and
make bank deposits.
3 Enter bills, pay bills, and write checks.
Analyze financial data and reports.
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
Acc 110 Introduction to Computerized
Accounting--QuickBooks
Notes to Instructors
1. This course is a Pass/Fail course with no tests. Participation is required in all
three sessions to meet all course objectives. Each week we will be covering
material that builds on the previous week.
2. After completion of Acc 110, it can be suggested to students to register for
more hands-on practical application of the software by enrolling in Acc 195
Intermediate QuickBooks and then Acc 295 Advanced QuickBooks. In
addition, Acc 215 Computerized Accounting-QuickBooks (3 cr) is a 16 week
hybrid course which is taught in the Spring semester and a prerequisite or a
corequisite of Acc 211 or equivalent.
3. If students have an interest in learning more about Microsoft Excel, instructors
should suggest ITE 140 Spreadsheet Software.
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
Fall 2014
ACC 124
Payroll Accounting I
COURSE OUTLINE
Prerequisites:
None
Course Description:
Presents accounting systems and methods used in computing and recording payroll to
include payroll taxes and compliance with federal and state legislation.
Semester Credits: 3 Lecture Hours: 3 Lab/Recitation Hours: 0
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
ACC 124 Payroll Accounting I
Course Outcomes
At the completion of this course, the student should be able to:
1. Identify the various laws that affect employers in their payroll operations.
2. Explain the recordkeeping requirements of these laws.
3. Explain the importance of a thorough recordkeeping system.
4. Describe the employment procedures generally followed in a Human Resources Department.
5. Recognize the various personnel records used by businesses and know the type of information shown on each form.
6. Describe the procedures employed in a typical payroll accounting system.
7. Identify the payroll register and the employee's earnings record.
8. Explain the major provisions of the Fair Labor Standards Act.
9. Distinguish between employees' principal activities and their preliminary and postliminary activities.
10. Perform payroll computations.
11. Describe how wages are paid.
12. Identify, for Social Security purposes, those persons covered under the law and those services that make up
employment.
13. Identify the types of compensation that are defined as wages.
14. Apply the car tax rates and wage base FICA and SECA purposes.
15. Explain the importance of obtaining incorrectly using the Employer's Indemnification Number and the Employee's
Social Security Number.
16. Describe the different procedures for depositing FICA taxes and income taxes withheld from employees' wages.
17. Complete payroll tax forms.
18. Explain the types of withholding allowances that may be claimed by employees for income tax withholding purposes.
19. Explain the purpose of Form W-4 and list the proper procedures for using the information contained on the form.
20. Compute the amount of federal income tax to be withheld.
21. Explain how employees may receive Advanced Earned Income Credit.
22. Complete Form W-2 and become familiar with other wage impact statements.
23. Describe the major types of information returns.
24. Explain the impact of state and local income taxes on the payroll accounting process.
25. Describe the basic requirements for an individual be classified as employer or an employee under the Federal
Unemployment Tax Act.
26. Describe the factors considered in determining the coverage of interstate employees.
27. Compute the federal unemployment tax and credit.
28. Complete unemployment tax reports.
29. Describe the factors to determine eligibility for unemployment compensation benefits.
30. Record payroll and payroll register and post employees' earnings record.
31. Journal last entry to record the payroll, payroll taxes, and payment of payroll-related information from the payroll
entries.
32. Explain the payment and recording of payroll tax deposits.
33. Understand the need for end-of-period adjustments.
34. Identify the general ledger accounts used to record payroll transactions.
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
ACC 124 Payroll Accounting I
Required Materials:
Textbook:
Payroll Accounting (2014 edition) by Bernard J. Bieg.
Topical Description:
Topics covered in course:
Chapter 1: The Need for Payroll and Personnel Records
Chapter 2: Computing Wages and Salaries
Chapter 3: Social Security Taxes
Chapter 4: Income Tax Withholding
Chapter 5: Unemployment Compensation Taxes
Chapter 6: Analyzing and Journalizing Payroll Transactions
Chapter 7: Payroll Project
Notes to Instructors
(List information about optional topics, departmental exams, etc)
1. Comprehensive assessment is given (comprehensive payroll project).
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
Fall 2014
ACC 211
Principles of Accounting I
COURSE OUTLINE
Prerequisites:
Math and Algebra or the equivalent proficiency
Course Description:
An introduction to accounting principles with respect to financial reporting.
Demonstrates how decision makers use accounting information for reporting purposes.
There is a focus on the preparation of accounting information and its use in the
operation of organizations, as well as methods of analysis and interpretation of
accounting information.
Semester Credits: 4 Lecture Hours: 4 Lab/Recitation Hours: 0
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
ACC 211 Principles of Accounting I
Course Outcomes
At the completion of this course, the student should be able to:
1. Understand how accounting is used in business.
2. Analyze and record business transactions.
3. Adjust accounts and prepare financial statements.
4. Complete the accounting cycle.
5. Prepare a classified balance sheet.
6. Account for merchandising operations.
7. Calculate ending inventory and cost of sales.
8. Understand the role of accounting information systems, subsidiary ledgers and
special journals.
9. Account for cash.
10. Understand the role of internal control systems.
11. Accounting for receivables.
12. Account for the acquisition, depreciation and disposal of plant assets.
13. Account for current liabilities and payroll accounting.
VIRGINIA WESTERN COMMUNITY COLLEGE
PO Box 14007
Roanoke, VA 24038
(540)-857-7273
