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What is a system? Chapter 3

Jessie Coulston Accounting Information Systems Accounting 2020 Inglés 14 fichas

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  1. 1Data Processing Cycle Determines:-What data is stored?
    - Who has access to the data?
    - How is the data organized?
    - How can unanticipated info needs be met?
  2. 2As a business activity occurs, data is collected about:- Each activity of interest
    - The resources affected
    - The people who are participating
  3. 3Well-designed source documents can ensure that data captured is:- Accurate
    - Complete
  4. 4Types of AIS storage:-Paper based
    - Computer based
  5. 5Coding techniques- Sequence (numbered sequentially; like checks)
    - Block (specific range of #'s associated w/ a category)
    - Group ( Positioning of digits in code, providing meaning)
    -Mnemonic ( Easy to memorize; Letters and numbers)
    - Chart of accounts (Types of block coding and group coding)
  6. 6AttributesFacts about the entity
  7. 7Fieldswhere attributes are stored
  8. 8RecordsGroups of related attributes about an entity
  9. 9Filegroup of related records
  10. 10Tableequals a relation or group of related files
  11. 11File types (3)1) Transaction
    2) Master
    3) Database
  12. 12Four main activities of data processing;1) Create new records
    2) Read existing records
    3) Update existing records
    4) Delete records or data from records
  13. 13ERP Advantages- Integration of an org. data and financial info
    - Data is captured once
    - Greater mgmt visibility, increased monitoring
    - Better access controls
    - Standardizes business oper. procedures
    - Improved cust. service
    - More efficient manufact.
  14. 14ERP Disadvantages- Cost
    - Time consuming to implement
    - Changes to an organization's existing business process can be disruptive
    - Complex
    -Resistance to change

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Accounting 2020 Accounting Information Systems Fichas sobre What is a system? Chapter 3, creado por Jessie Coulston el 11/03/2015.
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Jessie Coulston
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