Course Outline of Record

Item	Value
Curriculum Committee Approval Date	10/18/2022
Top Code	050200 - Accounting
Units	3 Total Units
Hours	54 Total Hours (Lecture Hours 54)
Total Outside of Class Hours	0
Course Credit Status	Credit: Degree Applicable (D)
Material Fee	No
Basic Skills	Not Basic Skills (N)
Repeatable	No
Grading Policy	Standard Letter (S),  Pass/No Pass (B)

Course Description

This course explores the use of spreadsheets in accounting. Students will employ detailed accounting principles using Excel. Studies include fundamental financial features of Excel, critical accounting techniques and shortcuts to facilitate automation and error solving, and the use of PivotTables, macros, and other functions to summarize and analyze financial information. Transfer Credit: CSU.

Course Level Student Learning Outcome(s)

1. Course Outcomes
2. Perform a Power Query on a compatible database.
3. Record a macro documenting a series of steps to print a report.
4. Formulate a VLOOKUP function that returns the specified data based on the parameters.

Course Objectives

• 1. Automate recurring processes for high-volume tasks.
• 2. Utilize Excel functions and formulas to data mine and extrapolate accounting data.
• 3. Evaluate accounting data and financial trends using Excel tools such as macros and charts to interpret and display data.
• 4. Organize data by applying Excel PivotTables and other functionality for financial reporting purposes.

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Lecture Content

Data formatting and management Advanced conditional formatting rules Identification of customer outliers, variance analysis with materiality thresholds Custom number formatting Quantity and dollar differentiation for inventory control Grouping and ungrouping data Data distillation functions: SORT, FILTER, SUBTOTAL, PARSE Data summarization function: SPARKLINES Advanced formulas, features, and functions for accounting Logical, statistical, and mathematical functions with single criterion: AVERAGEIF, SUMIF, and COUNTIF Logical functions for data mining of customers and sales data: IF, AND Logical, statistical, and mathematical functions with multiple criteria: IFS, SWITCH, AVERAGEIFS, MAXIFS, MINIFS, COUNTIFS, SUMIFS Identification of major customers, sales in excess of credit maximum Lookup functions: VLOOKUP, HLOOKUP Data validation and auditing Data validation settings Removal of duplicates Flash Fill versus Autofill features Trace precedents and dependents Watch Window and Camera features Data analysis Data forecasting with IF and AND functions Present value calculations: PV, FV, PMT, and IRR functions Quick Analysis feature What-if analysis features: Goal Seek and Scenario Manager Advanced charting: Pareto, Sunburst, Scatter, Donut, and Combo charts Macro building Recording and running basic macros Using Visual Basic Editor for run macros across workbooks Editing existing macros Creating and running relative macros PivotTables and PivotCharts Create, format, and edit PivotTables Calculated fields and value display in Piv otTables Filter, group, and ungroup PivotTable data Using Slicers to filter data GETPIVOTDATA feature PowerPivot feature Power Query feature Creating PivotCharts Data collaboration Integration with online banking portals, general ledgers, and databases Accounting processes with Excel Budgeting using TRENDS function Cash flow forecasting using TRENDS function Loan amortization schedules with RATE and NPER functions Depreciation schedules using SL, SYD, DDB functions

Lab Content

The student will record accounting transactions, prepare financial statements, and ratio analyses using Integrated Computerized Accounting System and Microsoft Excel.

Method(s) of Instruction

• Lecture (02)
• DE Live Online Lecture (02S)
• DE Online Lecture (02X)

Reading Assignments

Excel user guides Open source Excel videos Online industry articles

Writing Assignments

Writing assignments in which students share how they have used or will use Excel on the job. Writing assignments in which students explain how to apply a function or utility in Excel to a data set.

Out-of-class Assignments

Assignments on Excel Excel comprehensive project  Accounting reports compilation using Excel

Demonstration of Critical Thinking

Students will execute Excel functions and uses as covered in class. Demonstration of critical thinking will be displayed in the student output.

Required Writing, Problem Solving, Skills Demonstration

Students will prepare Excel reports for use in accounting and finance. Students will express through discussion assignments how to apply Excel in real-life scenarios.

Eligible Disciplines

Accounting: Masters degree in accountancy or business administration with accounting concentration OR bachelors degree in business with accounting emphasis or business administration with accounting emphasis or economics with an accounting emphasis AND masters degree in business, business administration, business education, economics, taxation, or finance OR the equivalent. Masters degree required. (NOTE: A bachelors degree in accountancy or business administration with accounting concentration, with a CPA license is an alternative qualification for this discipline)

Textbooks Resources

1. Required David Burkhart. Microsoft Excel Expert, 2020 ed. Microsoft, 2020 Rationale:  , 2020 ed. Microsoft,