Telecommunications

transmission of data between computers at different locations. Data are typically sent over telephone lines, but radio waves and satellites are also used. A computer with a communications board (RS-232C Serial Port), telecommunications software, and modem are needed for communication; a terminal may also be used. Software is required to communicate between computers within the firm, for timesharing situations, and for accessing commercial data bases. Software also aids in the manipulation of information coming over the modem. Communications packages usually reserve some of the computer memory as a buffer. Information is placed in the capture buffer, awaiting future disposition (saving to disk or printing the information). Alternatively, one can load data from a disk into the buffer for uploading to another computer in ASCII if a synchronous communication is used. Information handling functions are the core of the telecommunications program. Some communications programs do error checking of information received (i.e., XModem Protocol). Communications software permits CPAs in different geographic areas to communicate with each other by electronic mail or to transfer data files and documents between offices. Bulletin boards can be established by CPAs to share up-to-date accounting and auditing information with their clients.