Abstract

Many learners who are not familiar with the accounting terms find blended learning very complex to understand with respect to the computerized accounting system, the journal entries process, and tracing the accounting transaction flows of accounting system. A simulation-based model is a viable option to help instructors and learners make understanding the accounting system components and monitoring the accounting transactions easier. This paper proposes a colored Petri net (CPN)-based model for the instruction of an accounting system focused on the journal entries processes, accounting modules, and accounting transaction flows. The CPN-based language and the model checking tool named CPN are used to represent the accounting system components: a chart of accounts, an account mapping profile, the journal and ledgers system, and the financial report creations. We evaluated the designed CPN models by creating the simulation cases from ground truth data of the retail department store system and the mortgage loan system, using the decision-table-based testing technique. The results show that the designed CPN model and provided simulation cases help the learners to animate, verify, trace back accounting transactions and data flows, and increase the learner’s understanding.

Highlights

  • Graphical representation and simulation are a viable method for instruction on complex systems

  • We evaluated the proposed colored Petri net (CPN) model by validating the accounting processes based on the ground truth data of the retail department store (POS) and the mortgage loan system (LOAN)

  • The instruction of a computerized accounting system and general-ledger accounts posting is a part of the accounting information system

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Summary

Introduction

Graphical representation and simulation are a viable method for instruction on complex systems. The learners try to understand the principles of accounting systems, especially in the accounting system components, the general ledger accounts, and the journal entries process. Model-based instruction can be applied to increase the learner understanding because the model represents the accounting components in graphical representation. It can simulate accounting system behaviors flows and objects containing a collection of the. We observed that CPN-based modeling tools [1,2,3,4] can be applied for modeling and simulating the accounting system. We propose a CPN-based model for portraying the accounting system components and for simulating journal entry situation cases with the classification tree method [5].

Literature Reviews
Computer-Aided Instruction and Accounting Information Systems
Colored Petri Net
Designing the Accounting System Using Colored Petri Net
Formal Definitions of CPN Model and Accounting System
Modules of CPN Accounting System
Configuration Module
Journal Entries Module
Ledger Posting Module
Trial Balance Module
The Balance Sheet Report
Evaluation the CPN Accounting System Model
Conclusions and Future Work

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