Office Machines: A Practical Approach

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9780131165199: Office Machines: A Practical Approach

The book is designed to help readers learn more than just the "touch" system of ten-key keyboard and electronic calculator calculations. This book develops speed and accuracy in performing four basic mathematical functions, and applies the knowledge and skills to solving business mathematical applications.

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This text is designed to help students learn more than just the touch system of ten-key electronic calculator and keyboard calculations. It develops speed and accuracy in performing four basic mathematical functions, and applies the skills to solving business mathematical applications.

Excerpt. © Reprinted by permission. All rights reserved.:

Today employers demand a higher degree of competence from their employees than ever before. In fact, the ability to work business applications problems that require addition, subtraction, multiplication, and division with the help of a ten-key office machine is a prerequisite for many positions in the accounting and clerical fields. With this fact in mind, we have revised Office Machines in order to provide both students and instructors with the best textbook possible: one that is relevant, accurate, up to date, and interesting.


As authors, we're especially proud of the sixth edition of Office Machines, but we also realize that it is impossible to rest on past performance. Although Office Machines has now been revised and improved five times since it was first introduced in 1978, we have tried to incorporate not only the latest changes that affect the world of business, but also the suggestions from both instructors and students who have used previous editions of the book. Among the special features contained in the sixth edition of Office Machines are the following:

  • A review of the basic mathematics needed for successful completion of an office machines course
  • Generic operating instructions for the electronic calculator and the calculator functions on the computer
  • The use of objectives, practice problems, narrative problems, self-checks, and self-evaluations in each chapter
  • An abundance of business applications problems that are identical to the type of work performed by employees in the real world
  • A self-contained, cumulative simulation (Woodside Apartments) that lets students gain practical, on-the-job experience before leaving the classroom
  • An option that allows students to use Microsoft Excel Software to complete the Woodside Apartments simulation


Research indicates that students learn best when they can apply what they are learning to real-life situations. As a result, special effort has been made to choose business mathematical applications problems that are like the ones a typical employee would encounter in the real world. Specific business mathematical applications problems presented in this edition of Office Machines include the following:

Chapter 4
Check Registers
Bank Statement
Consumer Payment Cards
Accounting Forms
Payroll Records

Chapter 5
Cash Discounts
Compound Interest
Cost Markup

Chapter 6
Retail Markup
Percent of Increase/Decrease
Statements of Financial Position
Income Statements
Straight Line Depreciation

Chapter 7
Declining Balance Depreciation
Series (Chains) Discounts
Simple Interest
Distribution of Expense

Each of these topics is introduced with a real-life business situation and then thoroughly explained. Finally, examples are used to show students how each type of problem should be worked correctly on an electronic calculator.


For students who want to gain more practical on-the-job experience, two chapters provide additional instructional material in the sixth edition of Office Machines. In Chapter 8, a quick review of basic calculator operations is provided. Then detailed explanations and practice problems for seven advanced business applications are provided, including the following:

  • Statistical Averages
  • Dividend Yield and Stock Earnings
  • Inventory Valuation
  • Financial Ratios
  • Corporate Taxation
  • Insurance Premiums
  • Installment Loans

A self-contained, cumulative simulation (Woodside Apartments) is included in Chapter 9. Woodside Apartments is an 80-unit apartment complex in the North Dallas area. Students are asked to maintain the day-to-day accounting and clerical records required to manage this small business. Specific activities include working with checks and bank deposits, bank reconciliations, invoices, accounting statements, and other jobs that must be completed on a day-to-day basis. The skills required to complete the typical office machines course are reinforced when the simulation is used as a conclusion or capstone activity for the course.


The material in the textbook has been divided into three major parts. Part One, "The Ten-Key Office Machine and Basic Mathematics," reviews the mathematical skills that are necessary for the successful study of business applications, introduces the ten-key touch method of operating a ten-key keypad, and develops speed and accuracy while using the ten-key touch method. There are three chapters in Part One. Part Two, "The Electronic Calculator," provides instructions for basic operations and business applications problems that may be completed on an electronic calculator or computer. There are four chapters in Part Two. Part Three, "Advanced Business Applications," provides a quick review of basic calculator operations, seven advanced business mathematical applications, and a cumulative, self-contained simulation. There are two chapters in Part Three.

Each major part has been divided into flexible chapters that may be used either in a self-paced, individualized instructional approach or in the traditional method of lecture/demonstration. Each chapter contains student objectives, thorough instructions, practice problems, narrative problems, self-checks, and self-evaluation posttests. All of these components are designed to enable the student to successfully complete the material contained in each chapter.


The Annotated Teacher's Edition that accompanies the sixth edition of Office Machines contains Parts One through Three of the student text, with answers provided for all of the problems. It also contains the following resource materials to make teaching as efficient as possible.

  1. Informational material for professors teaching the course
  2. A complete set of test masters that are ready for duplication
    a. Pretest and Posttest for Chapter 1
    b. Form A tests for formal evaluation of both skill and business applications problems
    c. Form B tests for formal evaluation of both skill and business applications problems
    d. Solutions to Pretest, Posttest, Form A Tests, and Form B Tests
  3. Transparency masters that can be used for business applications instruction


It's important to begin your office machines course with a basic idea: Office machines don't have to be difficult. In fact, we have done everything possible to eliminate the typical problems that students encounter in an office machines course. Let's begin with an overview of how this text is organized.

Organization of the Text

Take a moment and look at the table of contents. Notice that the first chapter provides review material on basic mathematics. Even if you have never been successful in math, the material in this chapter will help you build a foundation for the skill material and business applications that follow in Chapters 2 through 9.

Chapter Format

All of the features in each chapter have been evaluated and recommended by instructors with years of teaching experience. In addition, office machines students were asked to critique each chapter component. Based on this feedback, the following features are included in each chapter.

Objectives. If you have a purpose for studying the material in each chapter, you will learn more than if you simply wander aimlessly through the text. Therefore, each chapter in Office Machines contains clearly stated learning objectives that signal important concepts.

Introduction. Every chapter in Office Machines begins with an introductory section that provides generic instructions on how to use specific keys on your electronic calculator or computer.

B>Clearly Written Explanations and Examples. We have paid special attention to word choice and sentence structure to help you understand the procedures required to work individual problems. We have also provided examples that illustrate the correct methods to use when working both skill problems and applications problems.

Realistic Practice Problems and Business Applications. As soon as a concept is presented, problems are used to reinforce that concept. Special effort has been made to choose problems that allow you to apply concepts to real-life applications and situations. Answers for selected problems are located in Appendix B.

Self-Checks and Self-Evaluations. Each chapter contains self-checks and self-evaluations, which are provided so that you may verify skills and the attainment of the knowledge required to work business applications problems.

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McKenzie, Jimmy C.; Hughes, Robert J.
ISBN 10: 0131165194 ISBN 13: 9780131165199
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Atmosphere Books
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