...REFLECTION PAPER: ACCOUNTING RECORDS AND SYSTEMS A Reflection Paper: Accounting Records and Systems Author Note: This paper was prepared for the Financial Accounting Course 1 REFLECTION PAPER: ACCOUNTING RECORDS AND SYSTEMS 2 The Accounting Records and Systems chapter describes the mechanical means to record and summarize transactions (Anthony, Hawkins and Merchant, 2011).
The resurgence of vinyl as a preferred music format may baffle some who can't get enough of their Spotify subscription, but for those who get the experience of digging for records at your favorite local music store or prefer the warmer sounds provided by a vinyl LP, keeping track of your music collection is a priority.
The LP is an analog sound storage medium, a vinyl record format characterized by a speed of 33 1⁄3 rpm, a 12- or 10-inch diameter, and use of the "microgroove" groove specification. Introduced by Columbia in 1948, it was soon adopted as a new standard by the entire record industry. Apart from a few relatively minor refinements and the important later addition of stereophonic sound, it has remained the standard format for vinyl albums.
The frequency (rotations per second) is 18/60, or 0.3 Hz. By the way, the 12" records were played at 33 1/3 RPM. Some players had a 16 2/3 RPM setting, but I never saw any records that were actually recorded that way. The 7" records with a big center hole were 45 RPM, and the old 10" ones were 78 RPM.
What are known as Standard Play records in Korea are generally known as 78s (78 rpm) discs outside of Asia. These are weighty shellac discs, that were the main format for music products from the turn of the 20th Century to the late 1950s.