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This two-part module is designed to go along with accounting cycle problems in the first chapter of any accounting text. Typically, these problems are complete accounting cycles, but are set up in a table format with all accounts listed at the top--which is great for processing transactions, but resistant to efficiently solving on the computer.

In Part 1, my goal was to automate the data entry process by allowing the user to refer to each account by account number. This necessitates having a written record of the account numbers in the chart of accounts, which could be delivered to students in the form of a handout, or just printed out from the Powerpoint presentation.

The more dramatic aspect of the module is covered in Part 2, and shows one way in which the transaction balances can be summarized and manipulated--using Excel pivot tables. After data entry in the journal sheet, the student can quickly create a list of account balances, and then selectively manipulate account categories to create an income statement, OE statement, and balance sheet.

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