Using Commercial Accounting Software To Illustrate Accounting Information Systems Topics

Abstract

General agreement now exists regarding the desirability of including software specific training in the undergraduate Accounting Information Systems class.  This paper presents materials built upon the widely-used manual accounting systems practice case—the Systems Understanding Aid (SUA) by Arens and Ward (1995).  The transaction set from the SUA is adapted for use with the Great Plains’ Dynamics, a high-end windows-based accounting general ledger package available free to universities.  These educational materials expose students to practical application of many of the topics found in AIS courses thus enhancing both their understanding of the topics ad facilitating their transition to the largely automated real-world accounting environment.