Skip Navigation

The Computer Journal 1983 26(2):117-123; doi:10.1093/comjnl/26.2.117
© 1983 by British Computer Society
This Article
Right arrow Full Text (PDF)
Right arrow Alert me when this article is cited
Right arrow Alert me if a correction is posted
Services
Right arrow Email this article to a friend
Right arrow Similar articles in this journal
Right arrow Similar articles in ISI Web of Science
Right arrow Alert me to new issues of the journal
Right arrow Add to My Personal Archive
Right arrow Download to citation manager
Right arrow Search for citing articles in:
ISI Web of Science (3)
Right arrowRequest Permissions
Google Scholar
Right arrow Articles by Kollias, J. G.
Right arrow Search for Related Content
Social Bookmarking
Add to CiteULike   Add to Connotea   Add to Del.icio.us  
What's this?

The Effect of Missing, Retroactive, Erroneous and/or Late Date in Designing Accounting Applications

J. G. Kollias *

National Investment Bank for Industrial Development SA, 14 Amalias Avenue, PO Box 643, Athens, Greece

The study concerns a particular class of EDP applications, namely accounting applications. A common characteristics of these applications is that they perform calculations to produce records which contain monetary data. Missing, retroactive, erroneous and/or late data, which we term MREL data, may harm the accuracy of the accounting records unless special consideration is given during the system design and implementation. Two possible designs are presented which cope with the problem. The first design is easy to reach by adding some new modules to an already operating accounting applications. The second design is more appropriate when new applications are to be implemented. The study is supported with examples from a payroll application.

Received March 1982.

* National Investment Bank for Industrial Development SA, 14 Amalias Avenue, PO Box 643, Athens 118, Greece


Add to CiteULike CiteULike   Add to Connotea Connotea   Add to Del.icio.us Del.icio.us    What's this?




Disclaimer:
Please note that abstracts for content published before 1996 were created through digital scanning and may therefore not exactly replicate the text of the original print issues. All efforts have been made to ensure accuracy, but the Publisher will not be held responsible for any remaining inaccuracies. If you require any further clarification, please contact our Customer Services Department.