1. USING MICROCOMPUTERS.
- Author
-
Stone, Dan N. and Black, Robert L.
- Subjects
ELECTRONIC spreadsheets ,FINANCIAL statements ,COMPUTERIZED accounting systems ,ACCOUNTING ,COMPUTER software ,STRUCTURED programming ,STRUCTURED techniques of electronic data processing ,INFORMATION storage & retrieval systems ,BUSINESS software - Abstract
The article presents recommendations for structuring electronic spreadsheets to prevent errors in accounting. Spreadsheets can help make tedious, time-consuming chores quick and easy. Spreadsheets are computer programs and one of the techniques for improving the quality of computer programs is through structured programming. The first step is to establish the problem by asking questions about the nature of the problem and determining what needs to be answered. An example is used for the budgetary problems faced by the fictitious Klamath University to illustrate the spreadsheet modules. With the introduction of structured programming techniques into the design of accounting spreadsheets, accountants can prevent unreliable spreadsheets.
- Published
- 1989