ACC/CIS 301 - Business Analysis Using Spreadsheets     

Judye Cadle    BUSI 112  (254) 968-9940



Course Description

Theory and application of microcomputer technology in the practice of accounting and finance. Emphasis on the utilization of basic spreadsheet and general ledger software.  Intended to stimulate creative initiative in performing accounting tasks and to develop the basic skills necessary to efficiently and effectively utilize the microcomputer.  Credit for both CIS 301 and ACC 301 will not be awarded.  Prerequisite:  ACC 203  (Suggested CIS 103)

Course Objective

To provide a structured experience in using a computerized spreadsheet (MS Office Excel 2007) to solve a variety of business-related problems.

A student successfully completing this course will:
* be a self-directed learner with critical thinking and problem solving skills.
* have a basic knowledge of database list structure and its use in analysis and information organization.
* have the ability to analyze a problem, choose the appropriate Excel software feature, and properly
   execute those features to solve the problem.


Optional Text and Other Available Assistance

“Exploring Series: Microsoft Office  Excel 2007 Comprehensive” by Grauer,  Prentice Hall publishers
ISBN: 978-0-13-157465-6

Student textbook data files are available at this link :   (Student Resources, Comprehensive, 1/e: Chapters 1-10)  

A topics list with textbook page numbers designated for your convenience will be handed out in class, along with the course syllabus, course tentative schedule, and test topics listing.

Web demonstrations are available at this link:  (requires earphones in labs)



Required Flash Drive

Students are advised to save daily assignments to the student drive (H: drive).  A flash drive will be required to back up those files.


Regular class attendance is expected.  Absences due to a university-sanctioned function are excused.  Pre-assigned class assignments are due prior to the university-sanctioned absence(s).  Arrangements for missed exams for excused absences must be made on an individual basis and must be made prior to the absence(s).  Emergency absences will be handled on an individual basis.   Lab work will be done during normal class time; however, the computers in BUSI 212 are available for use outside of class time.  You may be asked to show your student id to gain access to the computer lab.

Special Needs

If you have special needs due to a disability, please contact Trina Geye, Director of Student Disability Services (254) 968-9400.

Class Assignments & Penalties    

All class assignments are expected to be completed on time and in acceptable form.  Assignments are not considered submitted until the instructor has received both the assignment printouts and the assignment file. If you have a school-sponsored activity at the time an assignment is due, that assignment must be submitted in advance. Do not use assignment files from a previous semester. Previous semester files submitted in the current semester will be treated as academic dishonesty. Each student may turn in two assignments one class period late without penalty.  Other class assignments completed late will reduce the semester average 4 points each.  Assignments submitted on time but not receiving a passing grade may be resubmitted correctly once without penalty.  If this submission of the same assignment is not deemed adequate, it will reduce the semester average 4 points each. Any assignment that is not turned in by the last class day will reduce the semester average 10 points.  Assignments turned in over one week late will reduce the semester average 10 points.   Submitted incomplete assignments are considered late.

Class assignments are due at the beginning of class or as indicated in class by your instructor.  (A tentative schedule will be handed out in class along with the course syllabus and other materials.) Assignments are not considered received until you have submitted both the assignment printouts and the assignment file.  Submit printouts in class (or under my office door BUSI 112) and submit files using Blackboard.   There is a link at the top of Tarleton's webpage:    or you can directly access it at

Deductions will be subtracted from the course average:                                          Penalty

Late Class Assignments:

2 assignments may be 1 class period late                                                                           0

Each additional late assignment                                                                                         -4

(Incomplete assignments will be treated as a late assignment.)                                              

Assignment turned in over 1 week late                                                                                  -10

Assignments not submitted by the last class day                                                                       -10

Resubmissions (work not deemed adequate that is returned in class)

Correct when resubmitted                                                                                                  0

Incorrect when resubmitted                                                                                              -4

Previous semester work submitted as your own - academic dishonesty                              -10

2nd submission of previous semester work - academic dishonesty                                     -20


All exams will be taken on the computer.  Exams are “hands on,” testing the use of Excel spreadsheet tools to solve problems and effectively organize and communicate information.  Exams are comprehensive in nature, with each exam testing previously covered exam topics along with newly introduced topics.    The final exam score will be substituted for any one missed exam.  The final exam score can be substituted for only one test grade.

Grade Calculation

The semester grade will be calculated as follows:

    [(Test 1 + Test 2 + Test 3 + Final) / 4]  - penalty points for failure to submit class assignments on time = Semester Grade

The final exam score will be substituted for any one missed exam.  If it helps the student's grade, the final exam score can be substituted for the lowest of the first three test scores (thereby counting the final exam score twice).  The final exam score can be substituted for only one test grade.

Example:        Test #1       Test #2         Test #3           Final Exam

                          96               56                85                    90

The average of these grades is 81.75.  However, substituting the final exam score of 90 for the lowest test score of 56 yields a course average of 90.25.  Assuming there are no penalty points, the course grade would be an "A".  If, however, this student failed to submit one of the class assignments, the course average would be reduced to 80.25.  The course grade would be a “B.”

The grading scale that will be used is 90-100 = A; 80-89 = B; 70-79 = C; 60-69 = D; <60 = F.