A microcomputer tutorial on spreadsheets and databases with a simulated budget preparation

Abstract

The objective of this thesis is to illustrate to financial managers in the Practical Controllership Course (PCC) some of the potential for microcomputers in budget preparation and execution. This will be accomplished through the use of a tutorial on electronic spreadsheets and databases, and a simulated budget generated using an electronic spreadsheet. The background of microcomputer implementation into the Federal government and commercial industry and the problems encountered in this implementation are presented. The theory of tutorial development, along with a methodology which uses a layered procedure is discussed, and used to develop the tutorial which resulted from this thesis. the tutorial manual in enclosed as Appendix A and the program is enclosed as Appendix B. It is recommended that this tutorial be included as a requirement for all PCC students.