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Accounting for Companies-I

Notes 12. False 13. True
14. True 15. True

13.9 Further Readings

Books Magazines and Journals
Horngren C.T. and Harrison, 01/23/2003, Financial Accounting, Prentice Hall :
New Delhi (Chapter 1)
Fraser Lyn M. and Aileen Ormiston, 04/10/2003, Understanding Financial
Statements, Prentice Hall : New Delhi (Chapter 2)

Glantier M. W. E., Underdown B. and A.C. Clark, 1979, Basic Accounting Practice,
Arnold Hieneman: Vikas Publishing House, New Delhi (Chapter 5, Section 2)
Bhattacharya, S. K. and John Dearden, 1984. Accounting For Management: Text
and Cases (2nd Ed.) Vani: New Delhi. (Chapters 3, 10 and 11)
Hingorani, N.L. and A. R. Ramanathan, 1986, Management Accounting, Sultan
Chand: New Delhi. (Chapter 3)

Online links http://220.227.161.86/19685ipcc_acc_vol2_chapter3.pdf

http://220.227.161.86/19668ipcc_acc_vol1_chapter-3.pdf
http://www.investopedia.com/terms/c/capitalreserve.asp#ixzz1xlZehyWb

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Case Study IXIS Accelerates Profit and Loss Analysis

October 23, 2006
Commentary by Damien Le Marchand, Project Manager, IXIS CIB
For the investment bank IXIS CIB, a subsidiary of the third largest banking group in
France, the process of calculating its profit and loss (P&L) on a daily basis involves analyzing
300 million transaction lines.
Until recently, IXIS CIB used a reporting system designed solely for trading floor operators.
This system relied on both a production database and an information database. Both of
these were transactional management databases.
“We carried out batch loading from the production database to the information database.
Requests from traders were made alongside this transaction processing, which could
cause performance problems. With the growing complexity of analysis required by traders,
loading times increased to four hours. Due to these constraints, background history was
gradually reduced to a period of no more than six months in the production database and
15 consecutive days in the information database,” explains Damien Le Marchand, project
manager at IXIS CIB. The huge volume of processing together with peak loadings caused
bottlenecks and affected response times. Complex requests could take up to three hours.
Contd...

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