ERIC Number: ED156198
Record Type: RIE
Publication Date: 1977-Jun
Reference Count: 0
Integrating Computer Concepts into Principles of Accounting.
Beck, Henry J.; Parrish, Roy James, Jr.
A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3) materials should reflect current accounting practice and be compatible with most textbooks; (4) materials should illustrate the use of the computer in all phases of the accounting cycle (recording, classifying, posting, summarizing, and statement preparation); (5) the use of the materials (computer programs) should require the student to demonstrate a knowledge of accounting concepts; and (6) data entry and detection of keypunching errors should be made as simple as possible for the student. The course package consists of coding forms for recording accounting transactions, a series of accounting problems, and a group of computer programs used to produce a set of accounting documents. After the student is introduced to accounting concepts using the traditional manual approach to the solving of accounting problems, the computer package is used to reinforce these concepts. Sixteen figures of materials contained in the course package are included, along with a list of advantages derived from integrating computerized concepts into the accounting course. (CMV)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Authoring Institution: N/A
Note: Paper presented at the Conference on Computers in the Undergraduate Curricula (East Lansing, Michigan, June 20-22, 1977); For entire proceedings, see IR 006 142