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New Developments in Machine Accounting for Small and Medium-Sized Businesses BY REIN W. IRWIN, Principal, and DAVID D. KEELER, Systems Consultant, San Francisco Office Adapted from paper presented at Accounting Systems Conference, San Francisco Chapter of The California Society of Certified Public Accountants— October 1960 THE SPOTLIGHT of publicity in the broad field of data processing has been primarily focused on the development, installation, and benefits obtained from the large electronic computer systems being used by many of our large corporations. Since major advances in this field have been made in less than a decade this attention is certainly justified. Equally important, however, to the smaller businessman has been the progress made in improving conventional office machines and systems techniques. Manufacturers of electronic computers and producers of peripheral equipment have applied the experience gained from installing large integrated systems to the growing paperwork problems of the smaller organizations. Most of the equipment that will be discussed in this paper can be classified in the "common language" category. The term common language refers to a coding in a paper tape produced by the output media and read by the input media. The communication media that most closely fits this description is the conventional five channel teletype, punched paper tape. The combination of holes perforated in the tape represents numbers and letters which can be transmitted over wires or transferred between machines directly. Since most small and medium-sized companies have no need to transmit their data long distances, the five channel restrictions of teletype lines can be overcome. Instead of five vertical holes with a maximum combination of 32 codes, six-, seven-, and eight-channel tapes have been developed for greater flexibility. For example, an eight-channel tape can offer 256 possible combinations. (See Chart 1 following this article.) This extra capacity allows for individual upper and lower case alphabetic codes and many operation codes for programming special features of the machines beyond the normal printing of numbers and letters. It also provides for the use of a parity checking device which adds an extra hole to make all combinations odd, regard- 354
Object Description
Title |
New developments in machine accounting for small and medium-sized businesses |
Author |
Irwin, Rein W. Keeler, David D. |
Subject |
Accounting machines Office equipment and supplies |
Office/Department |
Haskins & Sells. San Francisco Office |
Citation |
Haskins & Sells Selected Papers, 1960, p. 354-370 |
Date-Issued | 1960 |
Source | Originally published by: Haskins & Sells |
Rights | Copyright and permission to republish held by: Deloitte |
Type | Text |
Format | PDF with corrected OCR scanned at 400dpi |
Collection | Deloitte Digital Collection |
Date-Digitally Created | 2009 |
Language | eng |
Identifier | h&s_sp_1960_pages_354-370 |