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An excerpt from The Potential of Programmable Calculators for Processing Small Business Simulations, Kenneth R. Goosen (U of AR), New Horizons in Simulation Games and Experiential Learning, Volume 4, 1977, pages 267-270

"       The purpose of this paper is to report on an experiment in which a simulation was processed on a Texas Instruments SR 52. The simulation, an absorption costing accounting model modified to include a demand function, was specially designed for the experiment. This simulation apart from its purpose to test the potential of programmable calculators was designed for use in managerial and cost accounting courses. "

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