UNIVERSITY OF COLOMBO - Faculty of Management & Finance

Department of Accounting
Bachelor of Business Administration 2019 / 2022
Semester VI
ACT 3305 – Computer Based Accounting
1. Course Status : Specialization Core
2. Credits Allocated : Three (03)
3. Course Facilitator(s) and Contact Details:
Staff Contact Details
Ms. Yashodha Hewage Email: yashodha@dac.cmb.ac.lk Phone: 0711600836
Mr. RDSB Rajapaksha Email: samithabhagya@dac.cmb.ac.lk Phone: 0777658799
Consultation Mode and Time
Via email or Telephone (More preferable, if prior appointments are made through an
email)
4. Course Aims :
This is an accounting specialized course that delivers a comprehensive theoretical and
practical knowledge in the application of a selected accounting software (Sage 50) in
business data processing with a view to produce financial statements for users of
accounting information and to generate reports that will be of value for managers in the
decision making. Throughout the course, students will experience on codifying accounts
appropriately, creating charts of accounts and entering transactions into the accounting
system through various modules namely creditors, debtors, general ledger, inventory,
fixed assets and budget analysis. Integration of all these modules in the accounting system
and personalization of accounting systems to suit the information needs of different types
of organizations. Thus, the aim of this course is to provide students with a broader
knowledge and practice to exercise in accounting software in a real business world.

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5. Programme Learning Outcomes and Course Learning Outcomes
5.1 Programme Learning Outcomes (PLOs)

This course contributes to the following Programme Learning Outcomes (PLOs) identified by
the Faculty as graduate attributes of the BBA Degree programme.

PLO 01 – Communication
PLO 02 – Personal Effectiveness
PLO 03 – Professional Conduct
PLO 04 – Teamwork
PLO 05 – Innovativeness and Creativity
PLO 06 – Conceptual Knowledge and Skills

5.2 Course Learning Outcomes (CLOs)

By the completion of each session of the course, a successful student would be able to achieve
the following course learning outcomes:

CLO 01 – Identify the main features of Computer based accounting

CLO 02 – Apply selected accounting software in business data processing with the reporting
requirement
CLO 03 – Interpret and critically appreciate the importance of having accounting software in
day-to-day business data processing
CLO 04 – Evaluate critically the contemporary issues and future directions of computerized
business environments

6. Mapping of CLOs to PLOs:

Each CLO would contribute in achieving one or more PLOs as shown below:

PLO PLO PLO PLO PLO PLO

01 02 03 04 05 06
CLO 01 X X X
CLO 02 X X X
CLO 03 X X X
CLO 04 X X

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 7. Schedule of Sessions

Reference Lecturer
Week Session Topic Session Content
to CLO

01 Introduction to • Meaning of Computer Based

Computer Based Accounting (CBA)
Accounting & Creating • Advantages and disadvantages
a Company through of CBA
Sage 50 Accounting • Accounting software Vs ERP CLO 01 RDSB
Package • Classifications of accounting
software
• Creating a Company with basic
information
02 Creating Chart of • Selecting account types
Accounts • Coding, entering and modifying
YM
required accounts CLO 02
• Entering beginning balances
03 Setting up Suppliers • Planning supplier account codes
• Entering supplier defaults
• Vendor maintenance
YM
• Entering supplier records CLO 02
• Entering vendor beginning
balances
04 Setting up Inventory • Entering inventory default
information,
• Item maintenance CLO 02
YM
• Inventory beginning balances
• Set-up and maintain price levels
• Entering inventory items
05 Setting up Customers • Planning customer account
codes
• Entering customer defaults
Customer maintenance
YM
• Setting-up sales taxes CLO 02
• Entering customer records
• Entering customer beginning
balances
06 Using Suppliers • Overview of vendor tasks
• Entering purchase orders
• Receiving inventory/Entering
vendor invoices (Entering bills) YM
CLO 02
• Entering vendor credit memos
• Editing and deleting purchase
transactions

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07 Using Inventory • Adding inventory items on the
fly
• Inventory Adjustments Build/
un-build assemblies
• Setting up job defaults; Entering
job beginning balances
• Application of revenue &
expenses of

Using Customers • Overview of customer CLO 02 YM

transactions
• Entering quotes
• Entering sales orders
• Entering proposals
• Entering sales invoices
• Entering customer credit
memos
• Editing and deleting sales
transactions
08 Vendor Payments and • Payment for credit purchases
Other Payments (creditors)Purchases on cash
basis
• Amount paid at purchase (Part
payments) CLO 02
RDSB
• Advances & their settlements
• Paying other expenses
• Paying several expenses from
one cheque
09 Customer Receipts & • Receipts form credit sales
Other Income Receipts (debtors)
• Depositing cash; Sales on cash
basis
RDSB
• Amount paid at sale (Part CLO 02
payments), Advances & their
settlements
• Receipt of other income
• Paying several expenses.
10 Using General Journal • Entering general journal entries
and Banking Tasks • Reverse a transaction;
Memorized general journal
entries
CLO 02 RDSB
• Handling recurring entries,
Using the account register
• Editing transactions on the
account register

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 • Security for the account
register, Changing accounting
periods, Account reconciliation
11 Accessing • Accessing reports Modifying
Reports/Forms and reports
Running the Year-End • Modifying report options;
Changing columns or fonts
• Previewing a report; Saving
changes to a report, Forms
• Copying a Sage 50 report to
Excel, Report groups, Financial CLO 03 RDSB
Statements, Forms, Business
analysis
• Cash Manager
• Collection Manager
• Payment Manager
• Financial Manager
• Running the Year-End process
12 Entering Budgets, • Entering beginning balances
Beginning Balances • Prior-period adjustments,
CLO 02 RDSB
and Prior-Period Create, modify and analyze
Adjustments budgets
13 Final Discussion and • Summarize the knowledge of
Winding up the course Sage 50 and rectify any issues CLO 04 RDSB
relating the course

8. Pedagogical Method/s:

Formal lectures, discussions and practical sessions conducted in the Computer Laboratory

9. Evaluation

Continuous Assessments 30%

(Creating a business case and developing an accounting database)

Final Examination 70%

Total 100%

Continuous Assessment Guidelines

Creating a Business case and Accounting Database
During the course, students are required to create a case in a hypothetical business
organization. This business case may include all areas learnt up to a certain extent specified
by course facilitators. After creating the business case, students are required to develop an
accounting database in sage 50 accounting software including all information and
transactions of the business organization. At the end, students need to submit the business
case as a report and the accounting database as a backup file. To carry out the assignment

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tasks, students can make a maximum of five (05) members group. Detailed assignment
guidelines will be provided during the course.

10. CLOs and Assessments:

An appropriate method of assessment will be used for each CLO.

Assessment
Continuous Assessments Final
(Creating a business case and Examination
developing an accounting database)
CLO 01 X
CLO 02 X X
CLO 03 X X
CLO 04 X

11. Attendance and Participation (the prevailing policy of the faculty will apply)

Students who read for BBA Degree Programme are not allowed to sit for the
Semester end examinations for any particular module unless she has maintained at
least 80% attendance for the lectures conducted for the module in that particular
semester.

12. Late Submission Policy (the prevailing policy of the faculty will apply)

A student who fails to submit her assignment on or before the due date and wishes to
submit it on a later date will be imposed a penalty mark proportionate to the number
of days taken since the due date. This penalty mark shall be calculated as follows: (i) a
deduction of 25% of marks from the total marks earned for the assignment, if the
assignment is submitted within two working days from the due date. (ii) a deduction
of 50% of marks from the total marks earned for the assignment, if the assignment is
submitted within five working days from the due date.

No assignment shall be accepted after the lapse of five working days from the original
due date. However, if a student submits a take-home assignment after this date, it
shall be considered only on medical grounds and very exceptional reasons approved
by the relevant Head of the Department. In such case, a medical certificate issued by
a registered medical practitioner shall be produced by the student within five working
days from the original due date to the relevant department along with a written
request made on the prescribed form which can be obtained at the office of the
Academic Affairs Unit.

13. Academic Misconduct, Cheating and Plagiarism (the prevailing policy of the faculty
will apply)

Plagiarism is the presentation of another· s academic work without acknowledging

appropriately. Whether one presents another’s academic work as one’s own
intentionally or unintentionally, it is taken as academic misconduct. Not only direct

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quotation but also paraphrasing should be acknowledged appropriately i.e. in-text
citation and referencing following the American Psychological Association (APA)
Manual. Even with proper acknowledgement, the inclusion of another’s academic
work in a given assignment should be limited. Often reported forms of cheating may
include copying of another student’s work completely or partly, getting another to do
the assignment completely or partly, the inclusion of the name(s) of student(s) who
has/have not contributed to the assignment appropriately and reporting fieldwork
which the student(s) has/have not carried out.

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