Date of Award

Spring 1968

Document Type

Thesis

Department

Business, Accounting & Economics

First Advisor

Ernest Bacon

Second Advisor

Charles Mandeville

Third Advisor

Thomas Stewart

Abstract

This paper is written to fulfill the total hours required for graduation and also to satisfy requirements for honors. Students of accounting and business especially those who possess little knowledge of computers will find this paper interesting. The development of the computer is traced mentioning the major inventions and developments. There is a brief description of the computer, and an introduction to the operations performed by the different units. Applications of the computer to accounting are presented in general and simple illustrations. Because the examples are simple, they may be misleading. These examples are meant as an explanation of how the computer performs these simple processes. Once an understanding is obtained of the simple processes, the more complicated ones can be understood. Auditing the computer operations and using the computer for the auditing processes are discussed. Computers offer valuable assistance in auditing if they are used by the auditor because they can shorten the audit time and increase the details audited. Since the computer industry is dynamic many new improvements are on the horizon. Most of the computer components are in the process of being improved especially in the functions that increase the computer speed. Changes are also taking place in accounting practice. Computers are making these required changes a challenge.

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