Carol L. Cook
Advantages and Disadvantages of electronic Accounting
Objective The student will be able to.:
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1. Identify the advantages of Electronic Accounting
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2. Identify the disadvantages of electronic Accounting
Material Needed Computers, software, project done manually
Vocabulary CPU, cursor, disk drive, DOS, DRAM, floppy disc, hard disk, hardware, keyboard, menu, memory, RAM, software spreadsheet, scanning
Brainstorming Questions
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1. What is the advantage of using electronic Accounting
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2. What is the disadvantage of using electronic Accounting
Procedures
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1. Bring in an accountant (from the enclosed list of speakers). Have him discuss the advantages and disadvantages that businesses find in using electronic Accounting
Related Activity
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1. Have do a project similar to the one done for manual accounting but use a computer program
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2. List the advantages and disadvantages he/she finds in using electronic Accounting
Vocabulary
CPU
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Central Processing Unit: the part of a computer that executes the functions of arithmetic and logic interprets instructions, and maintains control over hardware.
Cursor
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A movable mark (usually an underline) on a display screen that indicates where the next entered instruction will be displayed.
Disk Drive
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The hardware that places information on or retrieves information from a floppy disk or hard disk
DOS
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Disc Operating System: a popular operating system designed for IBM Computers
DRAM
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Dynamic Random Access Memory: a semiconductor memory chip that stores information on a very short-term basis and that is constantly recharged
Floppy Disk
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A flexible, magnetic disk, used for external memory storage
Hard Disk
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A hard magnetic disk used for internal memory storage
Hardware
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The tangible features of a computer system: CPU, disc drive, printer, and so on
RAM
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Random Access Memory: a memory unit to which data can be constantly added or from which data can be constantly removed, in a random manner (as opposed to sequentially)
Software
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Computer software instructions or programs that are in a computer’s memory
Spreadsheet
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An applications program designed for the easy evaluation of data in the form of words, numbers, or graphs
Scanning
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This word usually refers to the very rapid examining of every item in a computer’s list of data to see if some condition is met