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TRB&S people write three new books Statistical Sampling for Accounting Information by Richard M. Cyert, Dean of the Graduate School of Business Administration, Carnegie Institute of Technology; and H. Justin Davidson, TRB&S. This new book bridges the gap between accounting and statistical sampling and is intended to help accountants and businessmen who work with accounting information. The fundamentals of sampling theory and the ability to apply statistical sampling methods to accounting and auditing practice are developed. The book is based on a correspondence course in sampling techniques used to train employees of the Comptroller's Department, Gulf Oil Corporation. An expanded version of the course was developed and is used by our firm. As sampling theory is developed, it is related to and illustrated by accounting and auditing uses which have been proved in practice. End-of-chapter problems with worked out solutions and narrative discussion illustrate the text material in each chapter. Although the text is technically rigorous, it can be used for self-study by anyone who has studied high school algebra. Electronic Business Systems: Management Use of On Line-Real Time Computers by Richard E. Sprague, Dir. of Computer Systems, TRBirS. This up-to-the-minute book highlights the tremendous advances in business record keeping offered by the new on line-real time (OLRT) electronic computer systems. It shows how business can benefit through the use of OLRT systems in the continuous accumulation, processing, and dissemination of the operating data of a business enterprise. The book shows how OLRT systems improve the flow of vital information from various departments to management; cut record-keeping costs for smaller companies through sharing of systems; increase efficiency of inventory control and expedite customer services at the point of sale. There is detailed advice, clearly presented, on how to solve the technical and managerial problems posed by total electronic systems, including problems of programming, organizational changes, personnel requirements, etc. Schematics of hardware systems and flow charts help readers with no special background in EDP to fully grasp the practical operation of these systems. 36 THE QUARTERLY
TRB&S people write books
Our new newsletter
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Prizes for articles by staff members
Quarterly (Touche, Ross, Bailey & Smart)
Davidson, H. Justin
Sprague, Richard E.
Buchan, Joseph F.
Cyert, Richard M.
Quarterly, Vol. 09, no. 1 (1963, March), p. 36-37
|Source||Originally published by: Touche, Ross, Bailey & Smart|
|Rights||Copyright and permission to republish held by: Deloitte|
|Format||PDF image with OCR under text, scanned at 400dpi|
|Collection||Deloitte Digital Collection|
|Digital Publisher||University of Mississippi. Digital Accounting Collection|