Abstract This paper illustrates the use of electronic spreadsheet software (ESS) in teaching accounting. It shows that learning takes place more effectively because ESS requires students to think analytically. The construction of accounting procedures via electronic spreadsheets and the application of simulation through constructed electronic procedures compel students to learn the logical relationships underlying accounting procedures. Once students have acquired the intuitive capacity for simulation, they can refine their analytical abilities by using advanced electronic spreadsheet software and financial planning languages.
Frederick H. Wu (Mon,) studied this question.