Abstract:

The aim of this paper is to demonstrate how technology in the classroom can be a useful tool for both students and teachers as far as accounting is concerned.

Having in mind my students’ needs I designed an accounting software which allows students to work quickly and more efficiently. With this software students introduce the movements and the software provides the daily journal record, account statements and balance sheets. By doing this, the students can introduce their entries and automatically view the consequences in the account maps of the movements they have just introduced.

The software was planned from the beginning to be used for educational purposes only and, as such, it is not subjected to any obligations imposed by law. It was made to run over Access from Microsoft making this software accessible to almost everyone.
The software was built using a recursive relationship between a table and itself which assures the sums of the higher level results are presented in lower levels accounts. This way students can make one account entry and immediately see the results in daily journal records, account statements and balance sheets.

The outcome is a valid and reliable software. A simple, accurate, straightforward and user-friendly tool which provides immediate feedback to students’ daily launches.

Keywords:

Accounting, software, students, technology.