ABSTRACT:

Fourth-generation software, such as a data base management system, may be used in the design and development of an accounting system. This software represents an alternative to the use of a packaged bookkeeping system or the writing of COBOL or BASIC programs. Exercises involving a data base management system are provided in this article; they should challenge students to think creatively about previously learned concepts and the issues involving their implementation, as well as to learn to represent the "books" of an entity as a data base.