Flashcards
What is a system? Chapter 3
Cards in this deck (14)
- 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? - 2As a business activity occurs, data is collected about:- Each activity of interest
- The resources affected
- The people who are participating - 3Well-designed source documents can ensure that data captured is:- Accurate
- Complete - 4Types of AIS storage:-Paper based
- Computer based - 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) - 6AttributesFacts about the entity
- 7Fieldswhere attributes are stored
- 8RecordsGroups of related attributes about an entity
- 9Filegroup of related records
- 10Tableequals a relation or group of related files
- 11File types (3)1) Transaction
2) Master
3) Database - 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 - 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. - 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 Flashcards on What is a system? Chapter 3, created by Jessie Coulston on 11/03/2015.
- Created by
- Jessie Coulston
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