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Hba 2403 Computerised Accounting

Course Outline for Computerized Accounting HBA 2403 for the degree of Bachelor of Commerce(Accounting) of Jomo Kenyatta University of Agriculture and Technology in Kenya.

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Mburu S
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90 views2 pages

Hba 2403 Computerised Accounting

Course Outline for Computerized Accounting HBA 2403 for the degree of Bachelor of Commerce(Accounting) of Jomo Kenyatta University of Agriculture and Technology in Kenya.

Uploaded by

Mburu S
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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HBA 2403: COMPUTERISED ACCOUNTING (45 CREDIT HOURS)

Prerequisite –HBA 2301: Financial Reporting

Course Instructor: Samson Manjuru; 0729358563; [email protected]

Course Purpose
Help use computer applications to facilitate financial reporting and analysis

Programme Learning Outcomes


At the end of the course, it is expected that the student should be able to:

1. Carry out the accounting cycle based on specific accounting packages


2. compute various financial ratios and other measures and carry out financial analysis based on
specific accounting packages
3. Explain how computers can be used to audit around, with and through the computers.

Course Description
Introduction: Relation between accounting theory and actual accounting applications. Utilizing flow
charts 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 (3)
accounting programs including fixed asset management, a fully integrated accounting program and an
auditing package. Using computerized accounting programs along with spreadsheets. Understanding the
relationship between internal control, computers and computer security.

Teaching Methodology
Lectures, group discussions and group work,

Instructional Materials:

These will include: Tablet, Smartboard, LCD projector & Computers, Flipcharts, televisions, videos

Course Evaluation
CATs/Assignment/Presentation 30 %
Final Examination 70 %
Total 100%

Course Text books


1. Turner, L and Weickgenannt, A. (2009), “Accounting Information Systems- Controls and
Processes” l Approach”, Seventh Edition, Pearson Education, ISBN13: 9780471479512
2. Reeve, J. (2008), “Using Excel for Success”, 4th Edition, Pearson Education, SBN13: 9781111535216
3. Weygandt, J., Kieso, D. and Kimmel, P. (2008). “Financial Accounting”, 4th Edition, John Wiley
& Sons; ISBN: 0471072419.
4. Specialized Accounting Packages Manuals: QuickBooks, Pastel, Sage,
Reference Text books

1. Ross, S., Westerfield, J. and Jordan, F. (2008). Corporate Finance, 8th Edition McGraw-Hill,
Irwin. ISSN 0019-8692
2. Garrison, R. (2005). Managerial Accounting, 6th edition Irwin, ISBN 9780078111006
3. International Financial Reporting Standards 2010. ISBN: 1907026614

Course Journals

1. Journal of Accountancy by American Institute of Certified Public Accountants. ISSN 0021-8448


2. Journal of Accounting Research by Wiley. ISSN: 1475-679X
3. Journal of Accounting and Economics by Elsevier: A Practical Guide. ISSN: 0165-4101

Reference Journals

1. Journal of Accounting and Economics by Elsevier. ISSN: 0165-4101


2. The Journal of Accounting, Auditing, and Finance (JAAF) Sage Publications. ISSN: 2160-4061
3. The International Journal of Accounting by University of Illinois. ISSN: 0020-7063

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