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This section consists of a suite of medium to large programs forming a complete Debtors System which includes such programs as a large Edit Program, Updating of Master Files, Data Capture, Debtors Statements, and an Aged Analysis.  The student learns various advanced techniques such as Table Handling, Sort Generators, Inter Program Communication etc.

The final examination is in fact the Debtors System itself which the student will have written personally from concept to completion.