The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself provides no tutoring as such, but the outputs of the system are geared to illustrate aspects of various topics. The steps in the development of MATS are described: (1) systems analysis; (2) objectives and criteria specification; (3) programming system selection; and (4) testing. A diary of project development activities and discussion of limitations of the system are included. Possibilities for future enhancement of the system (either to improve the current application or to develop MATS beyond the current application) are outlined. (GL)