This is not a "problem"....it is an event that has occured since the beginning of databases in the early 1970's. Databases would always, depending on who got the record first, the other user would be locked out until the record was released. With the emphasis now on substantial evidence, authorization, due to erroneous financial reporting and the fall of companies like Enron, Tyco, applications are now required to track changes, be it record or application. With that being said, to aide in analysis and/or audits, I suggest to avoid "record collision", divide the transactions according to some category,by region, state,transaction type,etc, then assign that category to a user.
Hope this helps.
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