The accounting tool, SAT, is designed to perform system resourceaccounting in a large, heterogeneous, distributed computing environment.The paper describes the design, implementation and operation of SAT. Thetool is currently operational at Supercomputer Education And ResearchCentre (SERC) at Indian Institute Of Science. SERC is a large academiccomputing centre catering to the computing needs of the students andfaculty, as well as to those of several paying users. SAT is equippedwith both command line and graphical user interfaces. The software isdeveloped using C-shell, Tcl, Expectk (Expect with TK), demonstratingthe usability of these development languages. It is currently being usedin an environment of a few hundred computers comprising SGI Iris, Indy,Indigo and Onyx machines, SUN Sparc20s, IBM RS6000s, a DEC VAX 8810,etc. Besides, the work brings out certain vagaries of connect timeaccounting in UNIX systems and the quality results of the softwaredevelopment process followed
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