Chapter 1

Introduction

There is perhaps no human endeavor that has not utilized or has not been affected by
technology. As technology aims to ease man’s burden and improve his effectiveness and
efficiency, its utilization has become imperative in this modern and fast-changing world.

Accounting is the language of business that is used as a systematic misrepresentation of

the true and fair income, liabilities and assets of corporations or organizations. And
after knowing all the transactions journalizing must follow and with the use of
technology journalizing is easy to do to identify what accounts to be in the debit
columns and accounts to be in the credit columns.

Teaching accounting is a challenging same as to the students because it is hard for

them to analyze the transactions that’s why its hard also for them to identify what
account must be in the debited side and account in the credit side. Using technology in
teaching accounting is easy now rather than the old way that they use journals and if
they commit error they need to prepare many pieces of journal not like with the use of
technology its easy for them to edit and it is much accurate to make a journalizing
process.

It has therefore become a challenge to the students to in Senior High School the areas
of journalizing to utilize educational technology in the most effective way they can to
bring a responsive and meaningful in the 21st century.