This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports, and documents. This course is typically taught only in the fall and summer semester.This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports, and documents. Prerequisites with a grade of “C” or higher: ACC 101 and CPT 174. This course is typically taught only in the fall and summer semesters.