An Introduction to Accounting on the Internet
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Offered by CALIFORNIA STATE UNIVERSITY, NORTHRIDGE
----THE WORLD WIDE WEB UNIVERSITY----
AN INTRODUCTION TO MANAGEMENT ACCOUNTING,
A COMPLETE COURSE ON THE INTERNET
Professor Donald L. Raun (UPDATED 5/24/99)
Callifornia State University, Northridge
email@example.com OR firstname.lastname@example.org
Copyright (C) 1997,1998,1999 Donald L. Raun (updated
YOU CAN BROWSE THROUGH THE COMPLETE COURSE ONLINE and TRY IT.
(Including TEXT, ASSIGNMENTS, PROBLEMS, TESTS, AND ACCOUNTING SOFTWARE)
MAKE SOME TEST DRIVES ONLINE.
Discover if this material is of benefit to you. All of these course materials,
including the software, can be downloaded and run on your computer according
to your schedule. Simply, download the course materials as indicated below.
UPON REGISTRATION YOU WILL BE ASSIGNED A STUDENT ID, PASSWORD AND
INSTRUCTIONS TO RUN THE SYSTEM.
Register for the course at
California State University, Northridge, as indicated below.
1. 309 -An Introduction to Management Accounting.
CLICK HERE to BROWSE THROUGH THIS COURSE
You can see all elements of a University Course ONLINE WITH
You can take a SAMPLE TEST for CHAPTER 1,2,3,or 4 ONLINE and immediately
receive the results.
You can do a SAMPLE ASSIGNMENT for CHAPTER 1 or 2 ONLINE and immediately
receive the results.
You can fill out a GENERAL INFORMATION SURVEY ONLINE, and see the
results immediately ON-LINE.
CLICK HERE to BROWSE through the course
materials, including TEXT, ASSIGNMENTS,SIMULATION AND TESTS.
TICKET 309 - AN INTRODUCTION TO MANAGEMENT ACCOUNTING
This course is offered on the INTERNET and can be taken from any
location. There are no class meetings on the California State University
1. Students must have access to an IBM compatible computer.
2. Students must have access to E-MAIL on the Internet so that they
can ask questions, receive further instructions, communicate with other
students taking the course and the instructor.
3. Students will be provided the E-mail addresses of other students
enrolled in the course to create a team to help each other.
4. Students will be provided the E-mail address of the instructor
who will answer questions, distribute additional information, assignments,
and submit final grades.
5. Students will be required to mail to the instructor the completed
problems, assignments, cases, tests and data disks by ASSIGNED DEADLINES.
BUT STUDENTS MAY PROGRESS AS RAPIDLY AS THEY WISH.
6. Students will download the complete package of course materials
from the Internet, which will include lthe COURSE TEXT, ASSIGNMENTS, PROBLEMS,
CASES AND SOFTWARE.
7. Students will BE ASSIGNED A STUDENT ID NUMBER AND CLASS ID
This course provides essential information to understand how to use
accounting in business. The course has the objective to answer questions
such as the following:
1. How do we gather and organize business information?
2. How do we analyze business information?
3. How do managers use accounting information to control cash and
and other assets as well as liabilities?
4. How do managers use accounting information to do profit planning?
5. How do managers use accounting for management planning, control
The following topics will be covered:
1. What is Accounting?
2. The Analysis of Business Transactions.
3. The Processing of Business Transactions.
4. The Accounting Cycle.
5. The Analysis of Financial Statements
6. The Control of Cash.
7. The Control of Sales and Accounts Receivables.
8. The Control of Inventory.
9. The Control of Non-Current Assets.
10. The Control of Purchases and Liabilities.
11. The Control of Owner's and Creditor's Equity.
12. Profit Planning
13. The Accounting Profit Game.
14. Game Strategy.
Registration is NOW
INTERNET HOME PAGE: http://www.csun.edu./~vcact00g/acct.html
Professor Donald L. Raun, MBA, Stanford University, CPA, formerly Head of the Department of
Accounting and Management Information Systems and Director of the Computer
Center,California State University, Northridge, California, USA.
Thank you for visiting this course, you are visitor number
A COMPLETE MANAGEMENT ACCOUNTING COURSE ON THE NET
This course is an INTRODUCTION TO MANAGEMENT ACCOUNTING which includes
15 chapters and emphasizes a users approach.
For each chapter there is:
a. The Chapter Text.
b. The Chapter Notes.
c. The Chapter Cases.
d. The Chapter Problems and Assignments.
e. The Chapter Tests ( it also includes two midterms and a final
It also includes software (available to download-see notes below):
a. AN ACCOUNTING INFORMATION SYSTEM (AIS) (a complete accounting
system with a detailed tutor. See below for description.)
b. AN AUTOMATIC GRADING SYSTEM (Test Administrator)(TEST) (software
to grade all tests, problems, cases and assignments so you will know how
you are doing)
c. THE ACCOUNTING PROFIT GAME (PG) (managing a simulated company
using your accounting knowledge. See below for description.)
Click on the following to browse through the text and course materials:
Click here TO BROWSE THROUGH THIS ACCOUNTING
COURSE ON THE NET
AIS - THE ACCOUNTING INFORMATION SYSTEM
The Accounting Information System is a complete accounting system
on the microcomputer.
AIS may be used to perform the typical accounting system functions
of an actual company. It is a General Accounting Information System including
Special Journals and Financial Statements.
For each problem: FIRST, you will use AIS to CREATE A TRIAL BALANCE
FILE ( A Chart of Accounts). AIS will automatically create a Chart of Accounts.
You will enter the ACCOUNT BALANCES, if any.
SECOND, you will use AIS to enter the TRANSACTIONS and/or ADJUSTMENTS.
THIRD, you will use AIS to automatically POST, CLOSE THE ACCOUNTS,
and PRINT THE FINANCIAL STATEMENTS and ANALYSIS.
It also includes a TUTORIAL for the ACCOUNTING INFORMATION SYSTEM.
This tutorial shows the student step by step how to use the AIS system.
PG - THE ACCOUNTING PROFIT GAME:
The Accounting Profit Game is designed to introduce students to the
microcomputer and many of the typical accounting concepts in a beginning
accounting course. PG (Profit Game) may be used to create an interest and
understanding of the accounting functions by students ACTIVELY needing
and using information to make management decisions for a simulated company.
This ACCOUNTING DECISION SIMULATION experience will introduce students
to accounting from a USER'S point of view. It will introduce you to the
WHAT IF? approach to analizing problems. It will introduce you to SENSITIVITY
ANALYSIS which will aid you in making your management decisions in this
You will be making 24 managment decisions competing with other students
in your class. For example, you will determine what INVENTORY METHOD to
use, whether to lease or buy equipment, the affect of various depreciation
methods, various SALES DECISIONS, COST CONTROL DECISIONS and FINANCIAL
The goal of the PROFIT GAME is to maximize your company's profits
over three periods.
DETAILED INSTRUCTIONS ON THE PROFIT GAME ARE IN CHAPTER 13 and 14
Click here for
an INTRODUCTION TO INTERNET RESOURCES
Click here for
ACCOUNTING INFORMATION RESOURCES
This document will be updated on a regular basis. Comments, suggestions
and complaints are welcome. With your help we can make this experience
a useful resource for teaching and learning accounting. The primary objective
is to provide a learning experience for students and a path for other accounting faculty to develop educational
materials on the Internet.