総合原価計算の練習問題作成における表計算ソフトの利用

概要

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Many professors, who are in charge of accounting, cost accounting, or management accounting in university or college, admit that assigning exercise problems to students is useful for understanding the subjects. But it is troublesome to make these exercises using a pocket calculator. Sometimes it deprives us of our valuable time, which should be devoted to our research. If we can use the spreadsheet software in making exercises effectively, we can save our time and give many exercises to our students. In this article, we propose three approaches for utilizing spreadsheet in making exercises of process costing. These approaches consist of three types : (a) utilizing the basic function of the spreadsheet software, (b) making use of the User Function, which is available in many spreadsheet software, (c) utilizing the Goal Seek, which is also available in many spreadsheet software. We explain these approaches with the examples of process costing but the approaches proposed here also apply to management accounting or other accounting subjects. Furthermore, we use Microsoft Excel as spreadsheet software but the functions used in this article are also available to Lotus 1-2-3 users. So we propose some general approaches to making exercises in this sense.
青森公立大学の論文
1998-12-15