Introduction (Ch.1).


Functions of Accounting | Role of Accountants | Accounting Process | Problems with traditional view | File-Oriented Systems | Database Approaches



IMPORTANT NOTE:These notes are prepared exclusively for the benefit of the students in the Department of Accounting & Law at the State University of New York at Albany. They are not to be used by others without the permission of J. Gangolly.



Functions of Accounting.

The Role of Accountant:

The Accounting Process:

Problems with the Traditional View:

Early Computerised Accounting Systems: File-Oriented Systems.




Database Approach to Accounting Systems:


Advantages of the database approach:


Updated on September 7, 1997 by Jagdish S. Gangolly.