Developing and Automating an Accounts Receivable System for the Business Office of the University of North Dakota
Date of Award
Master of Science (MS)
The growth of enrollments, greater demands by financial administrators for current information, recommendations of the American Council on Education, and the ever-increasing number of accounts receivable transactions have shown that the present system of recording cash receipts and cash revenues is not adequate.
This thesis is intended to show how the above-listed needs can be fulfilled as well as to provide the forms and necessary automated equipment for adopting a system of recording accounts receivable transactions.
The need for automated equipment led to a comprehensive examination of optical scanning and direct typewriting equipment. The conclusion was that optical scanning is too expensive for both the present and future needs of the Business Office.
By adopting the proposed system of recording accounts receivable transactions and acquiring a direct typewriting installation, the Business Office will be able to handle current and future transactions, supply much-needed information to management, and comply with the American Council on Education's request for a full accrual system of accounting.
Widmer, Larry G., "Developing and Automating an Accounts Receivable System for the Business Office of the University of North Dakota" (1967). Theses and Dissertations. 3892.