THE UNIVERSITY OF DODOMA

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTMENT OF ACCOUNTING AND FINANCE

COMPUTERIZED ACCOUNTING APPLICATIONS – AF 223 (10 CREDITS)

COURSE OUTLINE

COURSE DESCRIPTION:
 This course illustrates to the student how to use accounting computer programs
in a commercial business enterprise.
 The full accounting cycle and payroll is evaluated within a typical business
environment. Business transactions are identified, labeled, recorded, and
processed for both service and merchandise businesses.
 Financial statements are constructed, evaluated, and reviewed for accuracy and
completeness.

COURSE OBJECTIVE
 The main objective is to provide the student with a complete guide to creating
and maintaining a proper accounting system while using a popular accounting
software program.

STUDENT LEARNING OUTCOMES:

Upon successful completion of the course the student will be able to:
1. Differentiate between a manual and a computerized accounting system and
record financial transactions in the computerized system.
2. Analyze sales/receivables and payables/purchases transactions for a service or
merchandise business and input the data in a computerized accounting system.
3. Construct financial statements electronically for your specific business.
4. Design, record, and calculate payroll for a small business using an accounting
software package.
5. Computerized Auditing.

COURSE ASSESSMENT:
 Course work (Assignments & Practices 15%, Tests 25%);
 Final Exam 60%

COURSE CONTENTS
1.0 Introduction to Computerized Accounting
 Computerized Vs. Manual Accounting System
 The influence of computerized systems in Accounting;
 Computers and users of accounts;
 Classifying items and computerized systems;

2.0 Computerized Book-keeping

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  The actual processing activity in accounting where we will see various rules used
in preparing various reports;
 The processing function in computerized environment;
 The asset of stock; Capital and Revenue expenditure;
 The trial balance &Trial balance in computerized systems;
 The final accounts& Final accounts in computerized systems;
 Division of ledgers (3 groups of ledgers); Nominal/general ledger, Sales and
Purchases ledger;
 Computerized Source Documents (invoices, Credit notes, debit notes, receipts,
order forms& statements of accounts.);
 Computerized payroll systems;

3.0 Control and Audit

 Computer Assisted Audit Techniques (CAAT);

4.0 Accounting Packages

 Tally;
 QuickBooks.

REFERENCES:
i. QuickBooks Pro 2004: An introduction, Janet Horne, 2007
ii. Computer accounting essentials using QuickBooks 3 rd edition- Yatch and
Crosson
iii. Peachtree Complete Accounting 2006-Osteraa and Horne
iv. Computerized Accounting with Peachtree - 2012