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

vcact00g@huey.csun.edu OR draun@juno.com

Copyright (C) 1997,1998,1999 Donald L. Raun (updated 5/24/99)

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.

YOU CAN REGISTER NOW!!

  • 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 IMMEDIATE RESPONCES.
  • 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 Campus.

    COURSE REQUIREMENTS:

  • 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 UPON REGISTRATION.

    • Course Description

    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 and decisions.

    • 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.

    • Date:

    Registration is NOW

    Location:

    INTERNET HOME PAGE: http://www.csun.edu./~vcact00g/acct.html

    Fee:

    $195

    Instructor:

    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

    ADDITIONAL INFORMATION:

    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 exam).

    • 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

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    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 simulation.

    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 DECISIONS.

    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 OF TEXT.

  • 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.

    • draun@huey.csun.edu