Teacher's Typing Manual

Teacher's Typing Manual

Random Exercises

Before we can progress to the topics of data classification and chart of accounts, you need to master the numeric pad.

Practice is needed with the numeric pad to develop speed and accuracy.
Randomly generated exercises can be created to provide an unlimited number of exercises.

After skill is achieved, the learner is ready to tackle real-world data entry exercises.

Data Classification

Data classification involves assigning a code that describes the transaction.
Sometimes it is not always obvious which code to assign, but you will figure it out.

Data Classification is an interesting challenge.

Just concentrate on:
identifying what has to be done;
saying the number to be entered quietly to yourself, and
then keying the data, one digit at a time.
Accuracy is more important than speed.

For a more detailed discussion, including sample exercises, see Data Classification

Chart of Accounts

A Chart of Accounts is a list of the accounts that a firm's accounting system tracks. Some accounts must be included in a firm's accounting system due to tax reporting requirements.

For example, in the U.S. the Internal Revenue Service ( IRS ( requires that travel, entertainment, advertising, and several other expenses be tracked in individual accounts. This places a large burden on the data entry person to assure data is correctly coded.

A Chart of Accounts is divided into categories, with each category having their own numbers. These include categories such as Assets ( 0-399 ), Revenues (400-499) Expenses (500-599), and Liabilities (600-699).

There is a trade - off between simplicity, and the ability to track detailed expenses. Keeping the number of accounts to a minimum has the advantage of making the accounting system simple.

Some accounts, such as expenses may be coded into more detailed categories. For example, Office expenses might be account code 510 while travel expenses might be account code 550.

The account descriptions must be concise. There should be room in the numbering system to add future accounts.

What makes the data entry task difficult is that the data entry person is frequently responsible for assigning the appropriate code prior to entering the data into the accounting system.

Have you heard of G I G O? GIGO is an acronym for Garbage In, Garbage Out. If the data is not correctly coded following the chart of accounts, the accounting system is of little value.

The data entry person is a key link in developing a high quality accounting system.

For a more detailed discussion, including sample exercises, see Chart of Accounts

For other typing topics, see Teacher's Typing Manual