Abstract This article focuses on the integration of electronic data processing instruction in the first year introductory course in accounting principles. While accounting continues to be the language of business today, it is generally understood that computer communication is necessary to transform accounting input into the finished products of cost and financial statements in many organizations. This was recognized in the report of the 1964 American Accounting Association's Committee on courses and curricula-electronic data processing. The committee was of the opinion that a basic understanding of computer language can be taught in the elementary accounting laboratory sections without infringing on the teaching of accounting principles. To accomplish this in an elementary course, a number of modifications would have to be introduced in a teaching plan which customarily includes text coverage, chapter problems, and a laboratory solution of a manual practice set. The extent of such modifications would be predicated on the availability of a digestible computerized exercise which would require minimal equipment to process.
Anthony J. Mastro (Sat,) studied this question.