Abstract:
The specific purpose of this study is to investigate the factors that must be considered prior to the adoption of data processing equipment in an accounting office. It is intended that this study provide a basic plan tat could be used by any organization contemplating tie installation of data processing equipment.The study is of importance in that it endeavors to compare a manual system of accounting with a system adapted to automation. This comparison may indicate that thousands of dollars could be saved by the installation of data processing equipment. Or it ray prove that the installation would be an added burden that would not be offset by additional information.Further importance may be attached to the study in that a complete review will be made of the present manual system with the possibility of improvement should the study indicate retention of the manual system.The accounting procedure reviewed and used as a basis for comparison in this study is the system used by the Chevrolet-Muncie Division of General Motors Corporation.