This text serves as a comprehensive technical reference for the COBOL programming language, aiming to provide programmers with a structured guide to syntax, logic, and implementation. Marjorie Berk, drawing from the standards of the era, organizes the material to assist developers in writing, debugging, and maintaining business-oriented software applications. The book utilizes a systematic approach to explain language features, offering a framework for understanding how COBOL interacts with data processing systems.

Experts and practitioners from the era identify this work as a standard reference manual for mainframe-based business computing. Readers frequently note the technical density of the prose, which is designed for professional programmers requiring quick access to language specifications.