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The use of microcomputers in accounting
Hicks S., Saftner D., West Publishing Co., St. Paul, MN, 1985. Type: Book (031487064)
Date Reviewed: Feb 1 1986

This book provides a sound introduction to microcomputers and to two major microcomputer applications: spreadsheets and database management. The book also provides a brief introduction to word processing. A diskette containing Lotus 1-2-3 and Supercalc3 templates and other files to be used with dBase II or dBase III and WordStar is available. This diskette, which can be used in conjunction with many of the book’s problems and exercises, was not reviewed.

Part 1 provides an introduction to microcomputer hardware (Chapter 1) and software (Chapter 2). These chapters are easy to read and, in some cases, very good. The instructions on DOS are, for example, very good. Some terms are not explained. For example, we cannot expect novice accounting students to know about analytical review, confirmations, and artificial intelligence. The problems and exercises are of mixed quality. For example, one exercise asks the student to practice inserting a diskette into the disk drive. Another exercise asks the student to explain the difference between cassettes and diskettes as a storage medium.

Part 2 provides an introduction to spreadsheets. Chapter 3 overviews spreadsheets. Chapters 4 through 6 discuss Lotus 1-2-3 (Using Lotus 1-2-3, Lotus 1-2-3 commands, and Advanced Lotus 1-2-3). Chapters 7 through 9 discuss SuperCalc3 (Using SuperCalc3, SuperCalc3 Commands, and Advanced Applications of SuperCalc3). The Lotus 1-2-3 and SuperCalc3 chapters differ only in their references to particular features of the respective packages. There are exercises within the chapters to demonstrate and reinforce concepts. Unfortunately, these come too few and far between. Several features and commands are explained without getting the reader involved in applying these commands. A person struggling to learn these packages might become frustrated. (As mentioned above, I did not have the “student” disk. Perhaps the exercises contained on that disk would facilitate the learning process.)

Part 2 concludes with Chapter 10 containing 30 financial and managerial accounting problems to be solved using Lotus 1-2-3 or SuperCalc3. A variety of skill levels are challenged by these problems. Some of the problems lack structure and would probably require supplemental instructions to suit the particular student audience.

Part 3 introduces database management systems, specifically dBase II and dBase III. Chapter 11 provides dBase fundamentals, Chapter 12 provides additional dBase commands, and Chapter 13 discusses dBase programming. Part 3 has much less material between exercises than did Part 2. This reduces the number of commands and features a student must read about before being able to apply those features.

Part 4 contains one brief chapter (14), which introduces WordStar. The introduction is very brief and contains one exercise.

The authors’ Preface states that “the purpose of this text is to introduce accountants to microcomputers.” The problems in Chapter 10 would seem to be the only thing that limits this book to accounting students. All other exercises and problems are business related and could be useful to anyone wanting to learn spreadsheets and dBase. A book targeted to the accounting student would seem to have limited appeal, since most introduction to computing courses do not limit themselves to accounting students. However, for those accounting students requiring an introduction to the microcomputer and to spreadsheets and dBase, this book should be given serious considerations.

Reviewer:  U. J. Gelinas Review #: CR109747
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