This text investigates the integration of electronic computing systems into standard accounting practices and financial record-keeping. The author, Bruce L. Desautel, alongside a team of contributors, provides a technical framework for transitioning manual ledger systems to automated digital environments. The work synthesizes principles of data processing with established accounting standards to provide a methodology for organizational financial management.

Experts identify this as a foundational text for understanding the early transition of accounting practices into the digital age. Readers frequently note the technical density of the prose, which focuses on the procedural mechanics of early computer-based systems.