Active Outline

General Information

Course ID (CB01A and CB01B)
ACCTD088.
Course Title (CB02)
Excel Spreadsheets for Accounting
Course Credit Status
Credit - Degree Applicable
Effective Term
Fall 2023
Course Description
Fundamentals of electronic spreadsheets using Microsoft Excel software. Concentration on solving accounting problems and completing accounting projects with Excel.
Faculty Requirements
Course Family
Not Applicable

Course Justification

This course belongs on the Accounting A.A. degree and is a CSU transferable undergraduate course. Effective use of electronic spreadsheets is an essential requirement for most jobs in the accounting profession. This course will help to prepare students to use spreadsheet software to specifically solve accounting problems.

Foothill Equivalency

Does the course have a Foothill equivalent?
Yes
Foothill Course ID
ACTG F064B

Course Philosophy

Formerly Statement

Course Development Options

Basic Skill Status (CB08)
Course is not a basic skills course.
Grade Options
  • Letter Grade
  • Pass/No Pass
Repeat Limit
0

Transferability & Gen. Ed. Options

Transferability
Transferable to CSU only

Units and Hours

Summary

Minimum Credit Units
2.0
Maximum Credit Units
2.0

Weekly Student Hours

TypeIn ClassOut of Class
Lecture Hours2.04.0
Laboratory Hours0.00.0

Course Student Hours

Course Duration (Weeks)
12.0
Hours per unit divisor
36.0
Course In-Class (Contact) Hours
Lecture
24.0
Laboratory
0.0
Total
24.0
Course Out-of-Class Hours
Lecture
48.0
Laboratory
0.0
NA
0.0
Total
48.0

Prerequisite(s)

ACCT D001A or ACCT D01AH

Corequisite(s)

Advisory(ies)

  • ESL D261. and ESL D265., or ESL D461. and ESL D465., or eligibility for EWRT D001A or EWRT D01AH or ESL D005.
  • Elementary algebra or equivalent (or higher), or appropriate placement beyond elementary algebra

Basic knowledge of Excel is highly recommended.

Limitation(s) on Enrollment

Entrance Skill(s)

General Course Statement(s)

Methods of Instruction

Lecture and visual aids

Discussion of assigned reading

In-class discussion and problem-solving

In-class quiz and examination review

Homework, cases and extended projects

Collaborative projects, cases and small group exercises

Assignments

  1. Reading from assigned text and prepared materials
  2. Written homework assignments
  3. Computer lab assignments using Excel electronic spreadsheet software

Methods of Evaluation

  1. Written quizzes, midterm, and final exams that assess comprehension and require synthesis and application of course material
  2. Homework assignments and problems demonstrating the ability to thoroughly appraise accounting problems and construct Excel spreadsheets to solve these problems
  3. Computerized electronic spreadsheet accounting projects to evaluate the ability to critically analyze, apply, and synthesize course materials

Essential Student Materials/Essential College Facilities

Essential Student Materials: 
  • None.
Essential College Facilities:
  • Computer lab with appropriate software, printer, and Internet access

Examples of Primary Texts and References

AuthorTitlePublisherDate/EditionISBN
Smith, Gaylord. Excel Applications for Accounting Principles, 4th Edition. Mason, OH: South-Western Cengage Learning, 2012

Examples of Supporting Texts and References

AuthorTitlePublisher
None.

Learning Outcomes and Objectives

Course Objectives

  • Interpret and use general computerized accounting principles and practices
  • Identify, analyze and apply general electronic spreadsheet principles and practices
  • Use Excel features, formulas, functions, and commands to construct accounting related spreadsheets.
  • Apply accounting theory to spreadsheet construction.
  • Practice integration of Excel with general ledger, word processing, and database applications, and the Internet.

CSLOs

  • Evaluate accounting problems; then design and construct Excel spreadsheets to solve those problems.

Outline

  1. Interpret and use general computerized accounting principles and practices
    1. File management
    2. Data protection and backup
  2. Identify, analyze and apply general electronic spreadsheet principles and practices
    1. Use of Headers and Footers and other features to identify and document spreadsheets
    2. Creation, use and re-use of templates
      1. Managing successive generations of templates
      2. Isolating input variables in one section of the sheet rather than "hard coding" variables into cell formulas
    3. Linking vs. embedding in spreadsheet construction
  3. Use Excel features, formulas, functions, and commands to construct accounting related spreadsheets.
    1. Spreadsheet basics such as saving and opening files, printing, copying pasting, formula construction, relative and absolute cell references, formatting, etc.
    2. Workbooks, working with multiple sheets, worksheet auditing, setting options
    3. Data utilities such as sort, filter, subtotal, and parse
    4. Financial, Date/Time, Lookup/reference, Database, and Logical functions
    5. Basic macro recording
    6. Pivot tables
    7. Other items as required
  4. Apply accounting theory to spreadsheet construction.
    1. Preparation of trial balance and integrated financial statements
    2. Creation of cash receipts and disbursements journals
    3. Budgets and cash flow forecasting
    4. What-if analysis and financial decision making
    5. Present value techniques
    6. Payroll tax registers
    7. Loan amortization schedules
    8. Depreciation schedules
    9. Databases
    10. Other items as required
  5. Practice integration of Excel with general ledger, word processing, and database applications, and the Internet.
    1. Exporting and importing data from general ledger software such as Quickbooks.
    2. Using Excel data to create mail merge documents in Microsoft Word. Copying data into Word tables. Linking Excel spreadsheets to Word documents
    3. Exporting and importing data from Microsoft Access. Using Access for basic sorts and queries
    4. Integrating Excel with the Internet
    5. Other items as required
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