Developing Accounting-System Concepts and Computer Skills with a Spreadsheet Program and a Database Manager.

Abstract This paper describes a class assignment requiring students to develop a portion of a computerized general ledger system. Students develop a system that allows users to enter transactions into a computerized journal that flows into the income statement and balance sheet. Educators are provided with details of how to prepare the assignment initially with a spreadsheet program, and then with a database manager. The students must make accounting system design choices in a specific setting while using familiar software. After completing the project, students are more aware of accounting system design is-sues and are more proficient in using the spreadsheet program and the data-base manager. This article also discusses project development considerations related to appropriate course level, groups or individuals, and choice of soft-ware. Completion of the project should help achieve the pedagogical goals of increasing computer literacy, developing accounting system knowledge, and fostering better communication skills.