Accounting made easy with your computer: understanding the by Jean E. Gutmann

By Jean E. Gutmann

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Page 3 The only technical computer terms you need to know to run your accounting software are: the type of operating system your computer uses the memory (internal storage) the software requires the hard disk or CD-ROM space the software needs Operating Systems An operating system is built into all modern microcomputers (also called PCs or personal computers). Yours probably has either MS-DOS, Windows, or an Macintosh operating system. The operating system is programmed into the circuits of the computer and/or stored in a secure (that is, read-only and non-erasable) part of the hard disk.

First and foremost, I would like to extend a huge shout of THANKS to Barbara MacNeil Jones, a small business accounting consultant at the Eastern Maine Development Center in Bangor, Maine, who read all of the chapters and provided detailed suggestions and improvements. Other folks who read the draft manuscript and made significant contributions are Connie Morin of Stratton, Maine, Kelly Wilkinson of W. Forks, Maine, and John Sanders and Karen Walton of Portland, Maine. I am also indebted to my colleagues Mark Lapping, Jim Westfall, Chuck Davis, and John Burt at the University of Southern Maine, who lent considerable support and encouragement.

All accounting uses a "General Ledger" as its basis, and Chapter 3 will explain this sometimes confusing accounting tool. After reading these three chapters, I would direct you to the Table of Contents to decide which part of an accounting system is most important to you. If collecting revenue from your credit customers is most important to you, then go to Chapter 7 where the concepts of sales invoicing and collecting accounts receivable are presented. If payroll is your biggest worry, go to Chapter 9.

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