THE UNIVERSITY OF DODOMA

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTMENT OF ACCOUNTING AND FINANCE

COMPUTERIZED ACCOUNTING APPLICATIONS – AF 223 (10 CREDITS)

COURSE OUTLINE

PROGRAMMES: (Second Year)

COURSE OBJECTIVE:
 The main objective of this course is to provide students with a complete guide of
how to create and maintain proper accounting records while using accounting
software.

STUDENTS EXPECTATIONS:
 After the completion of this course, students should be able to use accounting
computer programs in a commercial business enterprise.
 Students should able to review the full accounting cycle and evaluate the payroll
within a typical business environment.
 Students should be in a position to identify, label, record and process
transactions for both service and manufacturing businesses.
 Students should be able to construct, evaluate and review the financial
statements.
 Differentiate between a manual and a computerized accounting system and
record financial transactions in the computerized system.
 Analyze sales/receivables and payables/purchases transactions for a service or
merchandise business and input the data in a computerized accounting system.
 Construct financial statements electronically for the specific business.
 Design, record, and calculate payroll for a small business using an accounting
software package.
 Should have preliminary knowledge on computerized auditing.

COURSEWORK ASSESSMENT:
 1 Take-home Assignment 5%
 1 Practical Assignment 10 %
 2 Tests 25%

FINAL EXAMINATION ASSESSMENT:

 Final Exam 60%

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COURSE CONTENTS
1. Introduction to Computerized Accounting System (CAS)
 Manual versus computerized systems in accounting;
 Differences between Manual and Computerized Accounting
 Advantages of Computerized Accounting
 Disadvantages of Computerized Accounting
 Types of Computerized Accounting Software
 Management Information System (MIS) versus Accounting Information System (AIS)
 Various Components of Computerized Accounting
 Functions that are Performed by the CAS

2.0 Computerized Book-keeping

 Introduction
 Chart of Accounts
 Cash vs. accrual accounting
 Financial Reports
 Elements of Financial Statements
 Adding a Business in the System

3.0 Control and Computerized Auditing

 Introduction
 Types of Auditing
 Phases in Computerized Auditing
 Computerized Auditing Stages
 Computerized Auditing Strategies
 Source Documents for Computerized Auditing: BOE, Cheques

4.0 Application of Accounting Packages (Tally; QuickBook; Epicar)

 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;
 Balancing accounts on computers;
 The trial balance &Trial balance in computerized systems;
 The final accounts& Final accounts in computerized systems;
 Computerized Depreciation systems;
 Division of ledgers (3 groups of ledgers); Nominal/general ledger, Sales and
Purchases ledger;

5.0 Computerized payroll systems

 Processing of salaries
 Processing of other allowances
 Payment to multiple employees

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  Preparation of Payroll Reports

REFERENCES:
 Accounting Software: Tally; QuickBook; Epicar.