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The Practice Set: A New Spin on an Old Idea


Journal of Education for Business Volume 79, Number 2, ISSN 0883-2323


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[C] 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.


Savage, H.M. & Law, D.B. (2003). The Practice Set: A New Spin on an Old Idea. Journal of Education for Business, 79(2), 75-78. Retrieved January 19, 2020 from .

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