The countable lettering is operation accountant the purpose of which is to check the good payment of the invoices. There exist two types of lettering :
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manual Lettering :
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conversational Lettering :
History of interactive computing lettering
The first data-processing countable lettering was applied by the first conversational conversation mode of the history of data processing to the SACM of Mulhouse. It made it possible into 1965 to carry out the first positioning of the details of the last balance of an account of the history of accountancy on a tabulator 421 IBM. This lettering allowed the reject of the first accounting machine of the history of the mechanization of the accountancy which was carried out by a Boroughs machine in the Twenties of the XXe century. Those redundant since the arrival of the first tabulators established in Large companies.The first lettering of qualification of the writings was made on tabulator IBM 421 in 1962 for the auxiliary accountancy of the suppliers and in 1965 for the auxiliary accountancy of the customers and the various debtor-creditors. In its historical version of 1962 this lettering consisted with:
- To codify by a " P" (Paid) data-processing accounts classified with accountancy. This " P" was to be registered opposite the lines of writings balanced in the column especially envisaged for this purpose.
- To codify by a " C" (To be preserved) writings not balanced by a given payment. In fact they were then lawsuits which required to keep on line the writings as well as the payment which did not balance them. This payment because of its card code, was automatically programmed " P" by a batch treatment. But in this precise case, it was to be codified “C” so that it remains on line in seen special treatment envisaged.
- To raise the Cash sales on a document particularly planned for coding of the agreed elements; thus ensuring the balance of the writings during one time of recording of invoice not shifted compared to the payment.
This accountancy was quickly carried with the SACM on computer IBM 360. It was necessary to wait the Seventies so that IBM markets it under its own sign. The invention of the conversational conversation mode and the lettering of qualification opened the way with the business computing of the Seventies by giving a market to the minicomputer proposed to replace the accounting machines.
Finalization of data-processing lettering.
The following data processing, envisaged with the edition of the new situations; the transformation of the " P" in " S" (= Balanced). This new technique allowed at the same time the recording of the payments of the past month and to publish initially:- The monthly statement of the accounts of not animated credits.
To publish then on bundles in double specimens:
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the originals which founded the edition of; statements monthly magazine of the details of the balance of the animated thirds. Operation manual, before unimaginable for vital financial management for very undertaken, punctually realizable but impossible to obtain in direct edition by the machine accounting.
- copies, constituting the new Accounts on strong papers as much as the support of the conversational conversation mode created. These countable situations of not balanced writings, characteristic of new the work tools for the later periods.
- to extract the recordings " S" convert by the new system in data-processing files at the time of the edition of the monthly balances. This system avoided the extraction of the very cumbersome operations in full safety balanced in any manual or mechanized system. This operation allowed also the constitution of the file Net to be exploited in treatment of the forecast of treasury like requirements in working capital.
Summarized overcome difficulties which FINALLY converted the computers into ACCOUNTING MACHINES in Large companies, against: These machines can do everything, except accountancy, preached by the manufacturers.
Technical difficulties overcome before being able to position an account: namely: - To detect if codified writings " p" are = with those which are codified S by accounts before edition of the bundles. If not, edition of the draft of the account for corrections. - To reduce to zero major importance given to the behavior of a history file in the form of files of masses of perforated cards. - To leave automatically without possible dispute the memory a computer, a mass memory or a file of perforated cards; invoices really paid by the periodic payments recorded without putting in danger the sincerity and the bringing together of the accounts. - To keep on line the recordings of payments erroneous or partial of invoices until the lifting of the litigation. Codified invoices and payment L in data processing, to codify " p" after payment of the litigation by the accountant. - To solve the problem formulated by the cash payments. In this case of figure, invoices and payment are during the same time, whereas generally the payments are not as well as possible taken into account, that in the treatment of the next month. - To treat periodically only the animated accounts. This capital possibility offered by the intelligent exploitation of the capacities of data processing, makes it possible to the Accountant to redouble vigilance with regard to the bad debtors. This operation consists in supervising separately the inactive accounts. For this purpose a special box " READING DATES " was envisaged on the accounts in order to defer the follow-up of the revivals to it; for handing-over in dispute and of passage to the doubtful debts and; to fund if required.
In these cases the customer keeps his N° of account, but the litigious credits of this N° 410AAA, ordinary customer, becomes N° 411AAA litigious credits for this same customer. Easy ways brilliant offered by the chart of accounts, to exploit for a serious follow-up of the credits. Of this fact the balance of the customers will be able to present itself:
410AAA ordinary debts amount 411AAA litigious credits amount 412AAA assembling doubtful debts Total of the credits of customer AAA
It was necessary to overcome these difficulties to make it possible the computers to also make accountancy. For the setting in light as of these new possibilities in management offered by Gilbert Bitsch to the business management, Mr Louis Maillard, chairman of the SACM, at the time 25e exporting French, had imposed the presence of Bitsch Gilbert on all the meetings of the financial commissions.
Because of this organization, the copy of the balance of the customers becomes for the DECISION MAKER the tool by which it will be able to supervise the good walk of his BUSINESS without the knowledge of neglecting, guilty, anxious to hide their errors in high place. It became by this new means data-processing, impossible to let rot of the businesses and to lose of the customers by negligences.
Consequences of this first lettering
He announced the disappearance of the perforated card and his related environment.He made null and void the guarantees of CdC of the manufacturers, which ensured him only the perpetuation of the perforated card. It was this essential mass memory, become useless, which with it only so far made it possible to reconstitute the history of the accounts, which made it possible to justify a balance, to publish on request, after manual extraction, the details of a balance which it was impossible to provide differently.
Day at the following day, it removed the reason of the existence of an important world side of the industry of office automation. The accounting machines had become obsolete, everywhere or exclusively, they existed and evolved/moved in the shade of the punched-card accounting departments or the large computers.
By the sudden capacity of its access to the book-keeping in the Large companies, data processing and data processing opened the way with the minicomputing, remained without use since 1952. What the large units knew, held for the 20% able to make profitable such computer tools, the minicomputers would know it for 80% of the economic operators excluded before from data processing.
Conclusion
This first conversational lettering carried out in data processing broke the wall drawn up between the data processing and the data processing on a side and the immense market of the accounting machines and invoicing machines of the other. In 1962, by taking the initiative to automate the management of the payments at the time of the computerization of the auxiliary Accounts Department of the Suppliers, Gilbert Bitsch put at the reject for redundancy, the first machine accounting of the history of office automation. Of this fact he had violated without the knowledge an established order which amounted blocking the opening of the General ledger to data processing in Large companies. Its reward was a blame of its Head office of then. Since decades, this accountancy was pledged with the workshops of accounting machines with front feeds which represented a considerable market with the innumerable marks (for more details to see Mécanographie).Prohibition had been made in Gilbert Bitsch in the future write Schedules of conditions concerning the General ledger. In spite of this prohibition, in 1965, it rejected the Schedule of conditions imposed by the manufacturer and after a few months of development, published nuitamment at 10 p.m. spent, a first behavior of punched-card account. This one was carried out in the presence of Mr. Louis Maillard P.D-G of the SACM then recently named, which had moved in person to attend the edition of the first accountancy whose result did not come from its workshop of accounting machines. The first consequence of this event was the cancellation of the credit of direction voted for the renewal of the park of the accounting machines as well as the recognition of the work carried out by the retroactive nomination of Gilbert Bitsch to a statute of Manager of the company.
Lettering by minis and microprocessing
The disappearance of the perforated cards to the profit of acquisition the data following popularization of the minis and micro-computing for computerized accountancy gives to the honor countable lettering. The principle of this one is a heritage of the " Accounts Department with Papa" according to the expression familiar of the medium, applied manually to the time of the Large manual book as at the time of the treatment of the General ledger on machines accounting. However, the result of this same lettering automatically did not generate the elements necessary to the monthly revival of the thirds.
Data-processing accountancy by conversational lettering.
Aspect of the first account well-read man: to see photo below Per hour of the birth of data processing, the training of the punched-card operators and in theory the continuing education of the personnel of that of the data processing specialists thereafter, were assured exclusively by the manufacturers computer materials. At the time it was them only which ensured the training of the Operators and of the Operators Chiefs who released themselves some after having subjected the candidates to aptitude tests (of logic and intelligence) hard and intransigent. Because, it was with individuals of this personnel coldly émoulu that the role of Project managers fell. They were after formations in charge of the analyzes and the flow charts which allowed the realization of the chains of work. They were to carry out the assembly of the plugboards as of the test decks which simulated the tasks to be achieved which led to the results to obtain by the operators at the time of the punched-card assumption of responsibility of the manual duties. The results were worked out by making use operation by operation of the various machines obligatorily indicated by the writer of the chain of work. The candidates were in theory various young people of formation, oldest always concepts in radiophonies or radio operator breakdown services had. Rare were the managers except for some young assistant-accountants without much formal training nor of serious experiment of the trade. Gilbert Bitsch was the only administrative one and countable professional of his generation to have passed the tests successfully. Its fellow-members Project managers of this fact were all of the defectors of other professions or activities. They were especially deprived of countable formation practices like practical management in Large companies. One should not lose sight of the fact the image that was rightly made the world of the countable profession in companies at that time. It was rightly the caricature of perfect the " round of cuir" who had at his disposal a workshop bourdonnant the invaluable ones and expensive accounting machines to lamentably leave a result in J+45, information, documents, which did not have anything any more to see in management.
From 1965 to 1972 the SACM of Mulhouse and the SDM of Masevaux were the only users of the data-processing lettering applied by this new conversational novel mode in computerized countable applications. Should it be pointed out, invention which was worth the nomination with the rank of framework, rank of the wage hierarchy of the capital intensive world, generally reserved to the engineers resulting from the universities. Promotion comparable with the corporal who becomes officer, with the rank of Lieutenant of the day at the following day. It was an event which went back to the first empire. This kind of promotion with regard to people of my quality occurred only to time from Napoleon Bonaparte or was acquired only with the seniority after 35 years of devotion to the world of different the sectors from the economy. This spectacular interior recognition by no means encouraged Big Blue to be occupied some for its repercussion near its customers equipped with computers. It is here that the reason develops or in entry the author shows IBM of félonie and plagiarism of his CdC. The Co IBM was IIIe user of data-processing lettering initially for the accountancy of its Seat in Paris and for IBM world then. Let us imagine one moment the shock which this new had to produce near those which believed to hold the monopoly of countable management. A whole world which was not that of the SACM was still organized around the famous one: - These machines can do everything except accountancy in Large companies. This world was suddenly likely to collapse by the fault of a small operator on tabulator. If this news were spread, of the day at the following day by using the software of this nothing the whole, all the accounting machines in the world would be obsolete, redundant and useless. The stake was considerable! The world of management was with the threshold of a revolution and that of the side of the world industry of the machines of management, with the threshold of a catastrophe of which it is useful to lean to foresee the consequences of them. For example: With its decayed equipment of 5 accounting machines NCR of the second generation, the SACM was seen obliged to modernize. The Board of directors had already voted the credit of 2.000 KF intended for the renewal of its machine stock accountants of third generation, those equipped readers with accounts to magnetic bands as well as readers of perforated cards. How much companies and of administrations in the world were at the same point? It was unimaginable as regards manufacturer, that somebody comes claironner to the economic world, that there was a revolutionary, revealing software details of the last balance of the accounts allowing to the users tabulators and computers to put almost instantaneously at the reject the Accounting Machines any category of which they were the exclusive users. It was necessary absolutely to prevent that this news is communicated and that the potential users are informed. So not, that is what would become:
- studies in progress
- launched prototypes
- pending orders
- machinings in progress
- stocks of complete machines and spare parts
- factories and personnel all categories of the manufacturers
- the retailers
It was necessary at all costs, by giving the exchange, to avoid this catastrophe announced in 1962 with the SACM of Mulhouse. Mystification was being carried out among data-processing customers of IBM. " Comptes" other Companies in circulation were actually only monthly statements of invoices disguised in the form of accounts. The manner of giving this appearance in computerized states, did not raise any difficulty and even less interest of management to the use of the recipients. Until the intervention Mr. Worgagne, Chief of the Finance department with the SACM about the presentation of my account, my aggressiveness towards all the disguises in real extracts of balances of end of the month, was without terminals. For this reason, my extracts of monthly statements comprised a column of additional figures. This column was reserved for the display of the possibility of being able to provide the details of the preceding balance. Elsewhere, the extracts were only monthly lists of invoice which presented this column in less schematically. On my monthly statement, this one highlighted the details of the preceding balance that null machines and null data processing specialists in the world were to date able to provide instantaneously. It was finally the revolution so much awaited by all the decision makers who invested considerable sums without never to have been pilot of the abandonment of accountancy with Papa already so much of abandoned times.
The key of the mystery
It was another nonapparent column on the monthly statement which allowed has its copy, with the accounts to play the part of vector of the conversational conversation mode. It was its contents only which started by programming the wheel of the countable operations of techniques codified in this column which finally put at the reject the accounting machines which glorifiaient of too long time, without valid reason the disappearance of the accountancy of dad. The following outline illustrates the diagram of the first monthly statement put in circulation in 1965:
The codes of the column “S et/où L” above is the translation by program of the codes " p" for paid and " l" for litigation, they were those indicated by the accountants in the column especially reserved on the accounts support of the conversational conversation mode which resulted in program into " S" for balanced and in " C" to preserve on the monthly extracts intended for the customers. In 1965, nobody in the world was able to produce a monthly extract of this nature on tabulator or by computer. The column " Details of the balance précédent" was founded intentionally in the intention showing with all the recipients our extracts which the accountancy of dad had lived well. It is the presence of this column on our states which was to be very awkward for some. Antagonistic bus of inclinations did not fail to be expressed.
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