Automation and Its Effect on Teaching Bookkeeping on the Secondary Level

Automation has effected the teaching of the course bookkeeping. To be effective, high school bookkeeping must teach the students to master bookkeeping concepts, enabling him to cope with the data processing techniques of the business world. It is the purpose of this study (1) to show that automation has not changed the basic bookkeeping principles1 (2) there are many misconceptions about automation; (3) automation is not new; and (4) automation is having a drastic effect on teaching bookkeeping. Automation development has been misunderstood, feared, and avoided by many. However, it is not to be feared. With this in mind, it is the duty of the business educators to better understand it, clear misconceptions, and modify the existing bookkeeping curriculum. Modification is the means of preparing the bookkeeping students for jobs after graduation. After graduation, the high school student does not step into a specifically designed job; instead he steop into one of a series of related jobs that commulatively compose the data processing system