The Microcomputer Program Oriented Budgeting System (MICROCOMP POB) is an accounts payable system intended for use in school districts. The system is based on the general principles of encumbrance accounting and the use of multiple account numbers. For each account number, the primary information provided consists of year to date balances for appropriations, adjustments, encumbrances, liquidations, expenditures, and balance. Updates to these balances occur through the entry of individual transactions that are stored for reference. The system requires no special programming knowledge and has wide use for any school district in the accounts payable area. Individual options are included in categories of account editing capabilities, vendor editing capabilities, and accounting procedures. Equipment for the operation of the system is specified and the procedures explained. The system produces two forms of output: screen displays and five kinds of printed reports. A budget printout is illustrated. A narrative description of the flow chart for the MICROCOMP POB System is provided, followed by the file structure and sample operator-machine transactions. (MLF)