Integrating Accounting and Computerized Data Processing.

Abstract The purpose of this article is to present an example of a discussion concerning the accounting model in terms of a computer environment. The instructor of accounting or data processing gets an opportunity to introduce, review or reinforce the student's understanding and use of the accounting model by way of using the model as a means of exploring the computer processing of one and two-dimensional arrays and the use of subroutine subprograms if a course in computers and electronic data processing is included in the business curriculum. This opportunity is especially significant in view of the fact that the curriculum in the college of business is often viewed by the student as a series of unrelated and isolated topics. Certainly, the realities of the situation would suggest that computers and accounting should be discussed simultaneously and not as two separate and distinct subject matters. Students who have already studied the accounting model might benefit from the review that the discussion provides through an alternative means of viewing the debit and credit structure.