Date of Award

Summer 1957

Document Type


Degree Name

Master of Science


Business Administration


The purpose of this paper is to present to the reader the actual problems encountered, and their solutions, in converting a large check-writing operation to an "automatic" tabulating machine process. It should be noted that this paper covers a change of procedure in a Disbursing Department, other than the introduction of tabulating equipment, resulting in "automatic" machine check writing. To do this, the function of the Disbursing Department is briefly summarized and the original system of operation prior to 1 November 1955 is described. The development of a new system of paying Accounts Payables is then explained along with the indoctrination of employees concerning operation under the converted system. An analysis and an appraisal of the new system are then offered on the basis of nine months operation.

It is stated further that this paper incorporates procedures involving machines furnished by the International Business Machine Corporation. This is not to imply that the procedures as set forth are feasible only with machines of this particular manufacturer. Rather, other manufacturers of electronic business machines (notably Remington­ Rand) make similar equipment, and the principles of system conversion and change of procedures still apply though the machine nomenclature may differ. In this particular operation IBM equipment was used as there was machine time available on lBM machines already rented but which were not being utilized to full capacity. Furthermore, there was greater familiarity with this manufacturer's equipment on the part of several employees at the operating level.