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>>Tom, I agree its a bad idea for no other reason than simply that "a" is meaningless as a file reference while an alias eg "Debtors" is meaningful.
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>Jos,
>Not even that can be a really valid reason. We're talking here about the use of single letters as aliases in a sql-select. The sql-statement is always occupying only some lines. There's no risk of mis-interpretation, since the place where the alias is declared is so near-by for the eyes.
>Usually, when there are several tables involved in the sql-select, I use single letters that somehow have a link to the table, like an e for the employee table, or a c for the costplace table. But I won't blame anyone, including myself, if there's no seeming relation. So, if someone wants to use the a for the employee table, than it's fine with me.

Peter, IMO single letter names are meaningless in almost any situation including for variable names. They say nothing. Proper alias names help one understand the code. But its only an opinion.