Using Excel to teach accounting as an integrated system
This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulation-like environment for the real flow of accounting information in the bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed...
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| Format: | Article |
| Language: | Bulgarian |
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Knowledge and business
2025-06-01
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| Series: | Икономика и компютърни науки |
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| Online Access: | https://eknigibg.net/ojs/index.php/ecs/article/view/2 |
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| author | Stoycho Rusinov Nadya Sokolova |
| author_facet | Stoycho Rusinov Nadya Sokolova |
| author_sort | Stoycho Rusinov |
| collection | DOAJ |
| description |
This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulation-like environment for the real flow of accounting information in the bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed system allows students to engage with complex accounting scenarios that require understanding the flow and interaction of multiple accounting objects. The system supports accurate calculations, automated financial reporting, and flexibility in account management, enhancing adaptability to diverse educational settings. A key advantage is its ability to initiate the accounting process with a trial balance containing non-null entries, a feature often unavailable in subscription-based accounting software. This Excel-based system provides a practical and intuitive platform for conducting examinations and fostering a deeper understanding of accounting principles, bridging the gap between theory and practice in accounting education.
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| format | Article |
| id | doaj-art-036187cc4c5142a7834a0a3d9714d459 |
| institution | Matheson Library |
| issn | 2367-7791 |
| language | Bulgarian |
| publishDate | 2025-06-01 |
| publisher | Knowledge and business |
| record_format | Article |
| series | Икономика и компютърни науки |
| spelling | doaj-art-036187cc4c5142a7834a0a3d9714d4592025-06-30T09:04:01ZbulKnowledge and businessИкономика и компютърни науки2367-77912025-06-01111Using Excel to teach accounting as an integrated systemStoycho Rusinov0Nadya Sokolova1Sofia universitySofia university This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulation-like environment for the real flow of accounting information in the bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed system allows students to engage with complex accounting scenarios that require understanding the flow and interaction of multiple accounting objects. The system supports accurate calculations, automated financial reporting, and flexibility in account management, enhancing adaptability to diverse educational settings. A key advantage is its ability to initiate the accounting process with a trial balance containing non-null entries, a feature often unavailable in subscription-based accounting software. This Excel-based system provides a practical and intuitive platform for conducting examinations and fostering a deeper understanding of accounting principles, bridging the gap between theory and practice in accounting education. https://eknigibg.net/ojs/index.php/ecs/article/view/2trial balanceautomatizationdigitalization |
| spellingShingle | Stoycho Rusinov Nadya Sokolova Using Excel to teach accounting as an integrated system Икономика и компютърни науки trial balance automatization digitalization |
| title | Using Excel to teach accounting as an integrated system |
| title_full | Using Excel to teach accounting as an integrated system |
| title_fullStr | Using Excel to teach accounting as an integrated system |
| title_full_unstemmed | Using Excel to teach accounting as an integrated system |
| title_short | Using Excel to teach accounting as an integrated system |
| title_sort | using excel to teach accounting as an integrated system |
| topic | trial balance automatization digitalization |
| url | https://eknigibg.net/ojs/index.php/ecs/article/view/2 |
| work_keys_str_mv | AT stoychorusinov usingexceltoteachaccountingasanintegratedsystem AT nadyasokolova usingexceltoteachaccountingasanintegratedsystem |