This text investigates the fundamental principles of the COBOL programming language and its practical application in business data processing environments. C. Joseph Sass provides a structured pedagogical approach designed for students and entry-level programmers, utilizing a logical progression from basic syntax to complex file management. The book emphasizes the standardized nature of COBOL, framing it as a critical tool for large-scale administrative and financial computing systems of the late 1970s.

The text serves as a foundational resource for understanding the procedural architecture of COBOL within the context of mainframe computing. Its focus on structured programming techniques provides a clear, historical baseline for those studying the evolution of business-oriented software development.