Specifications

Computer Tutorial 3 Lesson 1  1
LESSON 1
Basic concepts of a general ledger and
Sage Accpac ERP CGA 5.6A
Topic outline
1.1 Journals and ledgers
1.2 Overview of a general ledger
1.3 The chart of accounts
1.4 Manual accounting systems
1.5 Computerized accounting systems
1.6 Introducing Accpac General Ledger
1.7 Installing the program and data files
1.8 Starting Sage Accpac ERP CGA 5.6A
1.9 The company desktop
1.10 Using a practice general ledger
1.11 Self-testing questions
Overview
The purpose of this lesson is to provide an overview of the basic concepts of a general ledger,
first in a manual accounting system, then in its computerized equivalent. The lesson
introduces the features of Accpac General Ledger, a computerized general ledger system
developed by Sage Accpac and used in several CGA courses.
It is assumed that you have a basic knowledge of accounting at a level equivalent to Financial
Accounting Fundamentals [FA1] in the CGA program of professional studies. The first few
topics of the lesson review the accounting cycle by comparing manual and computerized
accounting systems.
Because you will use Sage Accpac ERP CGA 5.6A hands-on in later topics, you must perform
the installation procedure described in Topic A.1 of Appendix A as part of your work in
Topic 1.7.
Learning objectives
 Compare and contrast manual and computerized accounting systems.
 Describe a computerized general ledger and explain its design.
 Describe how journals and ledgers are kept in a computerized general ledger.
 Describe the basic capabilities of Accpac.
 Install and start up Sage Accpac ERP CGA 5.6A.
 Work with selected icons in Accpac.