THE TECHNICAL UNIVERSITY OF KENYA

Faculty of Social Sciences and Technology

School of Business and Management Studies
Department of Accounting and Finance
COURSE OUTLINE

SEMESTER/TERM: 3 2021/2022

COURSE UNIT: ABBQ 323A1 COMPUTERZED ACCOUNTING

DAY /EVENING/TIME AND ROOM: TUESDAY 5:00 -8:00 PM, B11/L26

COURSE: BACHELOR OF COMMERCE - ACCOUNTING OPTION

INSTRUCTOR: M. KASYUMA

CONTACT (TEL):0722258896

1. Course Description
Introduction: relation between accounting theory and actual accounting applications;
utilizing flowcharts to understand process flow, security (internal accounting, control weaknesses); needs
analysis; changing from manual accounting system to computerized accounting including charts of
accounts, structure, prepare inventory, employee vendor and closing customer data; closing old financial
system which allows for the beginning balance input; an in-depth understanding of a minimum of three
accounting programs and an auditing package; using computerized accounting programs along with the
spreadsheets. Understanding the relationship between internal control, computers and computer security.

2. Expected Course Learning Outcomes

2.1 Knowledge
 Create finance and accounting related spreadsheets and charts by enhancing previously
acquired finance, accounting and computer skills in an ERP and to accounting computer
applications
 Set up and use an ERP and an accounting computer application software for the full accounting
cycle.
 Set up and use an auditing computer application software.

2.2 Skills
 Practical experience on the use of ERPs, Accounting computer applications, spreadsheets and
auditing software in accounting.

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  Student to gain expertise in areas of computerized accounting and computerized auditing
2. Teaching Methodology
 Lectures,
 Presentations
 Tutorials
 individual instructions,
 Group discussions
 Audio/Visual recordings.
 Computer Laboratory Sessions

3. COURSE SCHEDULE & CONTENT

KEY TOPIC FROM COURSE
WEEK Associated Activity
DESCRIPTION
Introduction Define computerized accounting
Compare manual and computerize
1
accounting and the merits and demerits of
both systems in an organization
Relation between accounting theory Review accounting theory :
2 and actual accounting applications; Accounting principles as framework for
accurate financial reporting and statements.
An in-depth understanding of an ERP Setup and introduction to Odoo ERP
accounting programs Explain modules, menus and functionalities
of Odoo ERP
3
Students to setup company information,
Create chart of accounts,

An in-depth understanding of an ERP Journalize transactions, generate an

accounting programs unadjusted trial balance, pass adjustments,
4 generate an adjusted trial balance, generate
an income statement ,a balance sheet and a
cash flow statement
5 Continuous Assessment Test one (CAT 1)

An in-depth understanding of an Setup and introduction to QuickBooks

accounting program Give an assignment to students to create a
company , charts of accounts , journalize
transactions , generate an print unadjusted
6 trial balance, pass adjustments,
generate an print an adjusted trial balance,
generate an income statement ,a balance
sheet and a cash flow statement and them.
Then submit printed copies for marking
7 An in-depth understanding of an Introduction to computerized auditing
auditing application Review of computerized auditing process
Prepare an audit process checklist
Assignment of students in groups to review

2
 audit software based on the audit process
checklist :
Group1 to review Aura – Used by PwC
Group2 to review EY Atlas – used by Ernest
and Young
Group3 to review Clara Smart – Used by
KPMG
Group 4 to review Omnia DNAV – used by
Deloitte

An in-depth understanding of an The four group to present their review

8 auditing application
Using computerized accounting programs
along with the spreadsheets
9 statement, the balance and the cashflow
Continuous Assessment Test Two (CAT
10
2)
Utilizing flowcharts to understand
process flow
11
Understanding the relationship between
internal control, computers and computer
12 security
and finds in class and hand in for
marking written submissions
Export and import the Chart of Accounts
to and from Excel; export the Trial
Balance to Excel, export the income
statement to excel and manipulate the
data in them using excel functions
Provide and explain several process flow
charts
Explain Business process mapping and a
notation for constructing process flow
charts
Explore manual and computer internal
controls

Understanding the relationship between Explore computer security

internal control, computers and computer
13 security Relate Accounting internal controls to
computer security

14 FINAL UNIVERSITY EXAMINATION

1. RECOMMENDED TEXTS
COURSE TEXT

1. Accounting made easy with your computer: understanding the buzzwords and basics of
accounting, Jean E. Gutmann, 1998, Sourcebooks Inc, ISBN 1-57071-126-7

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 2. Computer Accounting with QuickBooks 2012, 14th Edition, Kay, ISBN: 978-0-07-
802534-1
3. Fundamental Accounting Principles, John J. Wild, Ken W. Shaw, Barbara Chiappetta,
2015, McGraw-Hill Education, ISBN 978-0-07-786227-5
4. Using Excel & Access 2013 for Accountning, Glenn Owen, ISBN 13: 978-1-285-18346-
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COURSE EVALUATION

The student will be evaluated on the basis of the following:-

Assignments ( 2 ) 10%
CAT (3) 20%
Final Examination ` 70%
Total 100%
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Marks Grade
70% plus - A
60% ≤ X< 70% - B
50% ≤ X< 60% - C
40% ≤ X< 50% - D
40% > X - FAIL