The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself provides no tutoring as such, but the outputs of the system are geared to illustrate aspects of various topics. This user guide includes the following sections: (1) an introduction to personal computers; (2) system requirements; (3) installation of MATS; (4) start up (with sections on the opening screen, the main menu, displaying individual months of information, displaying year-to-date information, printing tutorial packages, print selector, and generating system data); (5) error description; and (6) examples of printouts. Within each of these sections, step-by-step illustrated instructions are provided for using the system. An index of major terms is included. (GL)