ABSTRACT:

This paper describes the basic features of Coopers & Lybrand's Pre-Audit compile/audit/review software and suggests some possible classroom applications. Because of its size, Pre-Audit runs most efficiently on a hard disk. While it is also possible to run the full package on floppy diskette drives, the number of program diskettes involved, and the need to change those diskettes frequently during operation, make the software inconvenient for schools which do not have hard disk capability. For this reason, the paper describes how to condense Pre-Audit to create a package which is more practical for computers equipped with floppy drives. The condensed version performs a complete accounting cycle with no need for students to change program diskettes during operation. One can also use this condensed version on a hard disk where storage capacity is limited.