The Practice Set: A New Spin on an Old Idea

Abstract

In this article, the authors describe their experience in extending a manual practice set to accounting software. The Systems Understanding Aid by Arens and Ward (2001) has been used for some time in the authors' Accounting Information Systems course. The extension involved requiring students to redo the project using Peachtree Complete Accounting© software. The manual project gives students an appreciation of the work required in a business. The computer extension exposes students to the use of general ledger software for a project that they already have completed; thus they know what results the software should produce.