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Description and Request for Comment of the   
"RA class library for accounting arithmetic"  
--------------------------------------------  
  
1.  This is the initial, short description of the RA class 
library for accounting arithmetic of reusable software 
components.  
  
1.1.  It is designed using the methodology of Business Object 
Notation (BON) and implemented in the computer programming language of
Eiffel.    
  
1.2.  This is also a request for comment (RFC).  Readers may 
submit remarks and suggestions to cjames@cec-services.com.  
  
  
2.1.  The reference for the BON method above is:  Kim Walden and 
Jean-Marc Nerson, "Seamless object-oriented software architecture :
analysis and design of reliable systems", 1995, Prentice Hall UK,
ISBN: 0-13-031303-3.  
  
2.2.  The reference for the Eiffel programming language above 
is: Bertrand Meyer, "Object success : a manager's guide to object
orientation, its impact on the corporation and its use for
reengineering the software process", 1995, Prentice Hall UK, ISBN:
0-13-192833-3.  
  
2.3.  Both texts may be obtained through Interactive Software   
Engineering Inc. (ISE) of Goleta, CA, telephone 805.685.1006.  
  
  
3.  The name of the library system is "Report Accounts [RA]".  
The acronym coincides with the name of the pre-Ptolemaic Egyptian sun
god Ra because the initial analysis and design was completed in Cairo,
Egypt from June 18/28, 1995.  
  
  
4.  The names of the 4-class library clusters are as follows:  
  
4.1.  Ledgers  
  
4.2.  Accounts  
  
4.3.  Transactions  
  
4.4.  Reports  
  
  
5.  The tentative names of some of the features of the 
algorithms for accounting arithmetic are as follows:  
  
5.1.  entry_type  
5.1.1.  increase  
5.1.2.  decrease  
  
5.2.  account_part  
5.2.1.  credit  
5.2.2.  debit  
  
5.3.  account_type  
5.3.1.  asset  
5.3.2.  liability  
  
5.4.  audit_mode  
5.4.1.  post  
5.4.2.  unpost  
  
  
6.  The tentative names of the incomplete list of features for   
accounting reports are as follows:  
  
6.1.  general_ledger_reports  
  
6.2.  financial_reports  
6.2.1.  balance_sheet  
6.2.2.  income_statement  
  
6.3.  accounts_reports  
6.3.1.  receivable  
6.3.2.  payable  
  
6.4.  payroll_reports     
  
6.5.  depreciation_reports  
6.5.1.  straight_line  
6.5.2.  declining_balance  
6.5.3.  sum_digits_years  
6.5.4.  units_production  
  
6.5.  invoice_reports  
  
  
7.  The structure of the respective files is as follows:  
  
7.1.  All transactions, sequential in time [SIT]  
  
7.2.  All entry_comments of transactions, SIT  
7.2.1.  Index on one field/column pointing to records  
  
7.3.  All account file names, SIT  
7.3.1.  Index on one field/column pointing to records  
  
7.4.  All CPU names, SIT  
7.4.1.  Index on one field/column pointing to records  
  
7.5.  All transactions, SIT, for each respective account name 
above in item 7.3.  
  
7.6.  Hence there are 4-main files, 3-index files, and N-account 
files.  The file structure is bounded by the number of accounts.   
  
  
8.  The transaction file record currently contains the following   
information with field/column name (related object names) and 
basic data type with required bit-widths for a specified range:  
  
8.1.  sequence_number  (transaction_number)   INTEGER  48-bit  
  
8.2.  time_stamp       (julian_date)          REAL     64-bit  
  
8.3.  cpu-stamp        (multiple_cpu,   
                        parallel_cpu, and   
                        distributed_cpu)      INTEGER  40-bit  
  
8.4.  file_number      (file_name)            INTEGER  32-bit  
  
8.5.  audit_mode       (post, unpost)         BOOLEAN   1-bit  
  
8.6.  account_type     (asset, liability)     BOOLEAN   1-bit  
  
8.7.  account_part     (credit, debit)        BOOLEAN   1-bit  
  
8.8.  entry_type       (increase, decrease)   BOOLEAN   1-bit  
  
8.9.  entry_amount     (transaction_amount)   REAL     64-bit  
  
8.10.  entry_detail    (entry_comment)        BOOLEAN   1-bit  
  
8.11.  bit_switches    (reserved_bits)        BOOLEAN   3-bit  
  
8.12.  The total size of the transaction record is 256-bits or 
32 bytes.  
  
  
9.  The library is being designed to comply with the requirement 
of generally accepted accounting principles (GAAP).  
  
9.1.  This includes a completely reversible and invertible audit 
trail where no transaction record can be changed.  
  
9.2.  Line entries in accounts may be changed by first reversing 
the respective transaction, then processing a subsequent 
transaction.    
  
  
10.  All transacting, indexing, posting, and reporting are 
performed in real-time.  
  
10.1.  There is no batch processing in the library.  
  
10.2.  The index files make use of the Binary Sort Access Method 
(BSAM) which in July, 1995 should be trademark pending and patent
pending.  
  
  
11.  Thank you for this opportunity to disclose some of our 
recent work.  
  
  
12.  Colin James III, CEC Services, 2080 Kipling St, Lakewood, 
CO  80215-1502, 303.231.9437, Facs 303.231.9438, 
cjames@cec-services.com.


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Colin James III, Principal Scientist    cjames@cec-services.com
CEC Services, 2080 Kipling St, Lakewood, CO  80215-1502   U S A
Voice: 303.231.9437;  Facs: .231.9438;  ISDN: .462.1107 & .1448
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