B. K. Plagman
ABSTRACT
The evolution of commercial business applications has gone from simple repetitive accounting to extremely complex information systems, and has been characterized by decentralized control of data. Most corporations began their automation efforts by computerizing the repetitive operations of the clerk and bookkeeper. These may be referred to as Accounting or Operational Level Systems. With the advent of second and third generation hardware and software, it became feasible to collect relevant Accounting Level Systems under a functional umbrella and to relate these applications in some manner or means with the objective of providing management with a slightly broader scope of information about the business operation. Systems supporting this level of information can be termed Functional Level Systems. In the banking environment this has manifested itself in information systems (sometimes labeled MIS) dedicated, for example, to Deposits or Loans. These systems contain within them subsystems which are in essence Accounting Level Systems, such as Demand Deposit Accounting or Installment Loans.
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