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Error correction

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Several techniques (typically referred to as forward error correction) can
be used to add redundant bits to a message in order to help a receiver correct bits that
have been damaged in transmission. One simple technique combines row-based
(character) parity with column-based (longitudinal) parity to help detect and correct
single-bit errors.
Assuming that even parity is used for rows and that a 2's complement checksum is
used for the columns, identify the erroneous bit in the following the following
message, and propose the correct value for that bit.
Row
Parity
0 0 0 0 0 1 0 1
1 1 1 0 0 1 0 1
1 1 0 0 1 0 0 1
0 0 1 0 1 0 0 0 Column Checksum

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Solution Preview

Even parity:

0 0 0 0 0 1 0 | 1
1 1 1 0 0 1 0 | 1 <--- this parity bit must be zero
1 1 ...

$2.19
See Also This Related BrainMass Solution

Error Correction and Accounting changes

P22-3 (Error Corrections and Accounting Changes)

Patricia Voga Company is in the process of adjusting and correcting its books at the end of 2008. In reviewing its records, the following information is compiled.

1. Voga has failed to accrue sales commissions payable at the end of each of the last 2 years, as follows.
December 31, 2007 $4,000
December 31, 2008 $2,500

2. In reviewing the December 31, 2008, inventory, Voga discovered errors in its inventory-taking procedures that have caused inventories for the last 3 years to be incorrect, as follows.
December 31, 2006 Understated $16,000
December 31, 2007 Understated $21,000
December 31, 2008 Overstated $ 6,700

Voga has already made an entry that established the incorrect December 31, 2008, inventory amount.

Instructions:

Prepare the journal entries necessary at December 31, 2008, to record the above corrections and changes. The books are still open for 2008. The income tax rate is 40%. Voga has not yet recorded its 2008 income tax expense and payable amounts so current-year tax effects may be ignored. Prior-year tax effects must be considered in item 4.

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