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DATA PROCESSING CYCLE
The four operations (data input, data storage, data processing, and information output) performed on data to generate meaningful and relevant information
Used to capture transaction data at its source and when the transaction takes place (Time cards)
Records of company data sent to an external party and then returned to the system as input (Utility bill)
SOURCE DATA AUTOMATION
The collection of transaction data in machine-readable form at the time and place of origin (POS terminals and ATMs)
A ledger that contains summary-level data for every asset, liability, equity, revenue, and expense account of the organization
A ledger used to record detailed data for a general ledger account with many individual sub accounts such as AR, AP, and inventory
A title given to a general ledger account that summarizes the total amounts recorded in a subsidiary ledger
The systematic assignment of numbers or letters to items to classify and organize them
Items are numbered consecutively so that gaps indicate missing items that should be investigated
Blocks of numbers that are reserved for specific categories of data, thereby helping to organize the data
Two or more subgroups of digits that are used to code an item (Often used in conjunction with a block code)
Letters and numbers that are interspersed to identify an item (Is derived from the description of the item and is usually easy to memorize)
CHART OF ACCOUNTS
A listing of all the numbers assigned to balance sheet and income statement accounts. The account numbers allow transaction data to be coded, classified, and entered into the proper accounts. They also facilitate financial statement and report preparation.
A journal used to record infrequent or non routine transactions, such as loan payments and end-of-period adjusting and closing entries
A journal used to record a large number of repetitive transactions such as credit sales, cash receipts, purchases, and cash disbursements
A path that allows a transaction to be traced through a data processing system from the point of origin to output or backwards from output to point of origin. It is used to check…
A person, place, thing, concept, or event for which data can be stored.
Component of an Entity Relationship Diagram.
A column in a table.
A collection of fields that appear as a row in a database or table.
The actual value stored in a field. It describes a particular attribute of an entity. (Ex. the customer name field would contain "ZYX Company" if that company was a customer.)
A collection of related data stored on a lasting
A permanent file of records that stores cumulative data about an organization. As transactions take place, individual records within a master file are updated to keep them current.
A file that contains the individual business transactions that occur during a specific fiscal period. A transaction file is conceptually similar to a journal in a manual AIS.
A collection of data organized in a manner that allows access, retrieval, and use of that data.
Accumulating transaction records into groups or batches for processing at a regular interval such as daily or weekly. The records are usually sorted into some sequence (such as numerically or alphabetically) before processing.
ONLINE, REAL-TIME PROCESSING
The computer system processes data immediately after capture and provides updated information to users on a timely basis.
A record of a transaction or other company data. (Ex. checks, invoices, receiving reports, and purchase requisitions.)
allows users to design a report on the screen, retrieve data into the report design, and then display or print the report
a method of viewing, changing, combining, or analyzing data.
ENTERPRISE RESOURCE PLANNING (ERP) SYSTEM
A system that integrates all aspects of an organization's activities- such as accounting, finance, marketing, human resources, manufacturing, inventory management- in one system. An ERP system is modularized; companies can purchase the individual modules …