Mandalika

Mandalika

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Articles by Mandalika

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When a DB2 subprogram undergoes changes, do we need to BIND it with its program?

Mandalika
Mandalika
Updated on 11-Sep-2020 1K+ Views

When any COBOL-DB2 program is pre-compiled, the current timestamp is inserted in the DBRM and if the DBRM is binded to a package then the timestamp is further copied to a package. Similarly, the timestamp is also inserted in the load module during the compilation process.When any COBOL-DB2 program is executed, the system matches the timestamp of the load module with that in the DBRM/package, if there is mismatch then the program fails.In case DBRM directly binds to a plan, we need to bind both the plans - PLANA and PLANB again even if only the subprogram has gone through ...

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How to BIND a DBRM into a PACKAGE and PACKAGE into a PLAN?

Mandalika
Mandalika
Updated on 11-Sep-2020 4K+ Views

A DBRM can be directly bound to a plan or we can first bind DBRM into a package and then bind that package into PLAN.In case DBRM binds to a plan directly, if there is some change in the source code, the new DBRM has to be generated and then we have to bind the entire plan again. Since, plan contains multiple DBRMs, the system will process all the DBRMs again in order to bind that plan (even if the other DBRMs have not gone through any changes). This process takes a lot of resources like memory, processor and valuable ...

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How to precompile a COBOL-DB2 program?

Mandalika
Mandalika
Updated on 11-Sep-2020 5K+ Views

Precompilation is the process through which the SQL statements used in the COBOL-DB2 program are replaced by appropriate COBOL calls. The precompilation is necessary before the actual compilation because the COBOL compiler cannot recognize the DB2 SQL statements and will throw errors due to them.DB2 utility DSNHPC is used for the precompilation. The inputs to the precompilation JCL step are DCLGEN (in SYSLIB) for the respective tables which are used in COBOL-DB2 program and COBOL-DB2 source program (in SYSIN).//STEP010 EXEC PGM=IKJEFT01 //SYSIN DD DSN=DIS.TEST.COBOL(PSNEW2), DISP=SHR //SYSLIB DD DSN=DIS.TEST.DCLGEN(PSDC2), DISP=SHR //DBRMLIB DD DSN=DIS.TEST.DBRMLIB(PSNEW2), DISP=SHR //SYSCIN DD DSN=DIS.TEST.COBL(PSCOB2), DISP=(NEW, CATLG, DEL), SPACE=(20, ...

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How to BIND all the packages in a collection COLLA to a plan PLANA?

Mandalika
Mandalika
Updated on 11-Sep-2020 2K+ Views

The package is a database object which contains the SQL statements from DBRM in a DB2-optimized form.The collection is a group of packages using which we can segregate the DB2 packages belonging to the different applications. For example, in a production environment for a Telecom company, we can have different collections for order handling, billing and customer service.The package or group of packages (collections) are binded into a plan. A plan is an executable object which contains the DB2 access paths of all the SQL queries within it. We can bind a package into a plan directly or we can ...

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How to execute a COBOL-DB2 program PROGA of plan PLANA?

Mandalika
Mandalika
Updated on 11-Sep-2020 4K+ Views

The COBOL-DB2 program can be executed with the help of IKJEFT01. The IKJEFT01 is an inbuilt mainframe utility that allows us to run z/OS TSO commands via Job control language(JCL). If we want to execute a COBOL-DB2 program PROGA of plan PLANA we must give a JCL step as below.//STEP010 EXEC PGM=IKJEFT01 //STEPLIB DD DSN=DIS.TEST.LOADLIB, DISP=SHR //SYSOUT DD SYSOUT=* //SYSTSIN DD * DSN SYSTEM(TB3) RUN PROGRAM (PROGA) PLAN(PLANA) END /*In the above JCL step, we have first used IKJEFT01 utility to call the COBOL-DB2 program. The loadlib path for the program PROGA is given in STEPLIB i.e. DIS.TEST.LOADLIB and the ...

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The Bluetooth Link Layers

Mandalika
Mandalika
Updated on 11-Sep-2020 4K+ Views

The Bluetooth link layer outlines the way Bluetooth devices can use the raw transmission facility given by the radio layer to exchange information. The functions of the link layer is very close to MAC (medium access control) sublayer of the OSI model.The following diagram shows the position of link layers in the Bluetooth protocol architecture −Functions of the Bluetooth Link LayerDefining procedures for discovering Bluetooth devices.Establishing logical links between the Bluetooth devices that are communicating. One of the devices is assigned as master and the other is the slave.Broadcasting data to be sent. Managing the links between the devices throughout ...

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What are liabilities in accounting?

Mandalika
Mandalika
Updated on 14-Aug-2020 305 Views

According to International Financial Reporting standards (IFRS), Liabilities are present obligations of the enterprises arising from past events, the settlement of which is expected to result in an outflow from the enterprises of resources embodying economic benefits.In simple words, it is amount owned by the company to the creditors.Classification of liabilities is as follows −Current liabilities − Payment period is less than one year. It is also called as short term liability.Examples − Accounts payable, interest payable, income tax payables, bills payable, bank account overdrafts, accrued expenses, short term loans.Non – current liabilities − Payment period is more than one ...

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What are assets in accounts?

Mandalika
Mandalika
Updated on 14-Aug-2020 483 Views

An asset is a resource which has an economic value which can generate future cash flows. It is owned or controlled by individuals, corporation or a government. Asset can be a property, inventory, trademarks or patents.Based on its liquidity, assets are recorded in the balance sheet in descending order. More the asset is liquid takes more time to convert into cash.Classification of assetsThe assets are classified as follows −ExamplesThe examples of assets as per convertibility are as follows −Currents assets − Cash, cash equivalents, short term deposits, stock, office supplies, marketable securities etc.Non- current assets − Land, building, equipment, machinery, ...

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Explain the difference between accrual base accounting vs cash based accounting.

Mandalika
Mandalika
Updated on 14-Aug-2020 273 Views

The main difference between accrual base accounting and cash base accounting is as follows −Cash based accountingAccrual based accountingIt is a single entry accounting.Only cash transactions are recognised.Doesn’t recognise account receivables or accounts payable.Useful for small companies.Easy to understand.Focus on liquidity.Not recognised by companies act.Not a holistic approach.Not more accurate.Matching concept can’t be applicable.Low degree of accuracy.Shows lower income in income statement.Doesn’t meet GAAP requirements.Can mislead financial status.It is double entry accounting.Revenue and expenses are recorded irrespective of cash.Commonly used method.Complex and difficult to understand.Recognised by companies act.Focus on revenue, expenses, profit and loss.It has holistic approach.More accurate method.Match concept ...

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Explain cash based accounting.

Mandalika
Mandalika
Updated on 14-Aug-2020 261 Views

Cash based accounting means, it records only those transactions relates to cash. That means transactions of revenue and expenses are recorded when payments are made or received through cash only. It is a single entry accounting.It is useful for simple accounting system.It is used, if inventory is to be valued.It is useful, when audit is not necessary.It is useful in services business.Reasons why companies prefer cash based accounting are given below −Single entry accounting.Few financial transactions.Very few employees.Few valuable physical assets.Very few inventory, supplies and cash in bank.Sole proprietorship.Privately held.Legal reporting includes −Supports company’s income tax reporting.Paid government taxes.Forecast future ...

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