Using Excel to teach accounting as an integrated system in Bulgaria

This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulativeenvironment that mirrorsthe real-worldflow of accounting information throughoutthe bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed system enablesstudents to engage with complex accounting scenarios that require understanding the flow and interaction of multiple accountingobjects. The system supports accurate calculations, automated financial reporting, and flexible accountmanagement, thereby enhancing adaptability to diverse educational settings. A key advantage is its ability to initiate the accounting process with a trial balance containing non-null entries—a feature often unavailable in subscription-based accounting software. Overall, this Excel-based system provides a practical and intuitive platform for conducting examinations and fostering a deeper understanding of accounting principles, bridging the gap between theory and practice in accounting education.