The document outlines the objectives and key concepts of transaction cycles and accounting information systems. It discusses the three transaction cycles - expenditure, conversion, and revenue - and the basic accounting records used in traditional and computer-based systems, including source documents, journals, ledgers, and documentation techniques like entity relationship diagrams and flowcharts. It also explains the differences between batch processing and real-time systems.
Lecture 21 expenditure cycle part i - accounting information systesm james ...Habib Ullah Qamar
the expenditure cycle, the physical phase, financial phase, the purchases system, the cash disbursement system, conceptual revenue cycle, manual revenue cycle and computer based accounting information systems
Lecture 18 revenue cycle - accounting information systesm james a. hall boo...Habib Ullah Qamar
Chapter 4 Accounting information system, the revenue cycle, overview, three key processes, physical system, Sales order processing, sales return processing, cash receipts and controls over revenue cycle
Lecture 23 expenditure cycle part ii -fixed assets accounting information sy...Habib Ullah Qamar
Fixed Asset System, what is logic of Fixed Asset System, we started with Asset acquisition, details of asset maintenance and then how an asset disposal is handled. in the end we describe the controls.
Lecture 21 expenditure cycle part i - accounting information systesm james ...Habib Ullah Qamar
the expenditure cycle, the physical phase, financial phase, the purchases system, the cash disbursement system, conceptual revenue cycle, manual revenue cycle and computer based accounting information systems
Lecture 18 revenue cycle - accounting information systesm james a. hall boo...Habib Ullah Qamar
Chapter 4 Accounting information system, the revenue cycle, overview, three key processes, physical system, Sales order processing, sales return processing, cash receipts and controls over revenue cycle
Lecture 23 expenditure cycle part ii -fixed assets accounting information sy...Habib Ullah Qamar
Fixed Asset System, what is logic of Fixed Asset System, we started with Asset acquisition, details of asset maintenance and then how an asset disposal is handled. in the end we describe the controls.
Lecture 19 physical and manual system -revenue cycle - accounting informatio...Habib Ullah Qamar
Physical and Manual System, Reasons of Manual Systems, Tasks, activities, and procedure so of M annual Revenue system and Accounting information Systems
Just in Time (JIT) business rules mining...when time is all you have and the documentation just Isn’t there.
To maintain an application or reengineer it, you need to understand its functions or background processes and the business rules that drive them. However, there are times when supporting documentation is unavailable or insufficient to aid you. Without the budget for consultants or production solutions, how can the analyst manually mine the business rules? This paper provides methods for determining functions, events, and inferred business rules for existing applications or background processes, and describes how to derive and verify a logical process model from source code or a user interface.
Intelligent Process Management & Visualization TechnologiesDafna Levy
The presentation was prepared for a keynote which I was honored to give at the TAProViz Process Visualization workshop at BPM 2014 conference.
TAPROVIZ'14 was the 3rd International Workshop on Theory and Applications of Process Visualization , organized by Ross Brown, Simone Kriglstein and Stefanie Rinderle-Ma. The workshop took place at the 12th Business Process Management (BPM) in Eindhoven University of Technology (TU/e) during the second week of September (7-9-2014 until 12-9-2014).
HOLMES INSTITUTE FACULTY OF HIGHER EDUCATION .docxmadlynplamondon
HOLMES INSTITUTE
FACULTY OF
HIGHER EDUCATION
HI5019 Strategic Information Systems for Business and Enterprise Individual Assignment
Assessment Details and Submission Guidelines
Trimester T1 2020
Unit Code HI5019
Unit Title Strategic Information Systems for Business and Enterprise
Assessment Type Individual assignment
Assessment Title Case Study – Paradise Industries
Purpose of the
assessment (with ULO
Mapping)
Students are required to:
Critically evaluate the purpose and role of accounting information systems in
today’s business environment (ULO 1).
Articulate the various transaction cycles, financial reporting, management reporting
systems and e-commerce systems to technical and non-technical stakeholders (ULO
2).
Appraise the risks inherent in computer-based systems/ERP, including the role of
ethics and the various internal control processes that need to be in place (ULO 4).
Weight 20% of the total assessments
Total Marks 20
Word limit Not more than 2,500 words
Due Date Week 7, Friday 5:00 pm (AEST)
Submission
Guidelines
All work must be submitted on Blackboard by the due date along with a completed
Assignment Cover Page.
The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm
margins on all four sides of your page with appropriate section headings and page
numbers.
Reference sources must be cited in the text of the report, and listed appropriately
at the end in a reference list using Harvard referencing style.
Page 2 of 5
HI5019 Strategic Information Systems for Business and Enterprise Individual Assignment
Assignment Specifications
Background
After working at several accounting and consultancy firms for more than a decade, you have recently
decided to start your own consultancy business. A friend of your wife introduces you to Paradise
Industries, a manufacturer of high-precision machine tools based at Adelaide. Paradise Industries
employs a centralised computer system with distributed terminals in the departments. The company
recently have a number of operational problems and the managing director of the company has
engaged you to assess its systems and processes.
Expenditure Cycle
When an inventory item falls to the recorder point, a purchase requisition is automatically generated
and printed on the terminal in the purchasing department. The purchasing clerk select suppliers and
prepare a purchase order. One copy of the purchase order is sent to the supplier and another copy
is sent to the receiving department. The purchasing clerk then adds a record to the open/closed
purchase order file through an update program in the data processing department.
When the receiving clerk receives the delivery from the supplier, the clerk reconciles the items with
the packing slip and the purchasing order. After the reconciliation, the receiving clerk prepares a
hard-copy receiving report recording the quantity and.
One of the things I enjoy most in process analysis is combining technologies. The idea is that deliverables generated by one technology, can be associated nicely with deliverables generated by other technologies. Such combinations reveal new magnificent insights about our processes, and opportunities for improving them.
The three technologies that I find extremely friendly and "opened minded" for such a challenge are: the BPM manager of Priority ERP, Disco - an Automatic Process Discovery tool, and QlikView -a business discovery tool.
The attached presentation includes practical examples to get you inspired. So, go ahead and give it a try!
Winter Simulation Conference 2021 - Process Wind Tunnel TalkSudhendu Rai
The talk associated with this presentation can be accessed at:
https://youtu.be/VXEVuXW9knU
Abstract
In this talk, we will introduce a simulation-based process improvement framework and methodology called the Process Wind Tunnel. We will describe this framework and introduce the underlying technologies namely process mapping and data collection, data wrangling, exploratory data analysis and visualization, process mining, discrete-event simulation optimization and solution implementation. We will discuss how Process Wind Tunnel framework was utilized to improve a critical business process namely, the post-execution trade settlement process. The work builds upon and generalizes the Lean Document Production solution (2008 Edelman finalist) for optimizing printshops to more general and complex business processes found within the insurance and financial services industry.
What is the relationship between Accounting and an Accounting inform.pdfannikasarees
What is the relationship between Accounting and an Accounting information system? (2.5
Marks)
Accounting-Methods, procedures, and standards followed in accumulating, classifying,
recording, and reporting business events and transactions. The accounting system includes the
formal records and original source data. Regulatory requirements may exist on how a particular
accounting system is to be maintained (e.g., insurance company).
Accounting Information System-Subsystem of a Management Information System (MIS) that
processes financial transactions to provide (1) internal reporting to managers for use in planning
and controlling current and future operations and for nonroutine decision making; (2) external
reporting to outside parties such as to stockholders, creditors, and government agencies.
• What has happened to the relationship over the years? (2.5 Marks)
Accounting and Information technology are two terms which are the used in every business .
Because both are needed for effective working of a corporate or company. It is the need of time
that we should understand the relationship between Accounting and Information Technology .
Accounting is related recording and utilisation of recorded data . Information technology is
scientific , technological , engineering disciplines and management technique used in
information handling and processing , their application , computers and their interaction with
men and machines and associated , economical and cultural matters . In Simple wording IT is
that technique which and get and utilize the information with effective and efficient way.
Now , we are ready for giving the relationship between Accounting And Information
technology.
Both are related to get information and utilization of that information . So both are
interconnected with each other . If our specialize of both area merge both system with scientific
and technical way , then they easily overcome the different problems due to lack of correct and
adequate information related to business.
• What is accounting information? (1 marks)
Accounting information can be classified into two categories: financial accounting or public
information and managerial accounting or private information. Financial accounting includes
information disseminated to parties that are not part of the enterprise proper—stockholders,
creditors, customers, suppliers, regulatory commissions, financial analysts, and trade
associations—although the information is also of interest to the company\'s officers and
managers. Such information relates to the financial position, liquidity (that is, ability to convert
to cash), and profitability of an enterprise.
Managerial accounting deals with cost-profit-volume relationships, efficiency and productivity,
planning and control, pricing decisions, capital budgeting, and similar matters. This information
is not generally disseminated outside the company. Whereas the general-purpose financial
statements of financial accounting are assumed.
1.1 DetailsCase Study Scenario - Global Trading PLCGlobal Tra.docxjackiewalcutt
1.1 DetailsCase Study: Scenario - Global Trading PLC
Global Trading PLC is a mail order company that operates a number of different catalogues. Each catalogue addresses a specific market segment and the company is noticing a drop of in the sales through its higher end products and socio - economic customer group, typified by its 'life style' catalogue offerings.
Research has shown that this is because these groupings are now typically buying from companies offering similar services and products on the World Wide Web.
Whilst Global recognise the need to maintain its more traditional agent based catalogue business, they have now decided that they need to embrace e-commerce and develop a Web based service. The Finance Director has a PC at home and has recently bought Dreamweaver.
The existing database system, which has built up piecemeal over a number of years, has been poorly designed and is inadequate. This new development gives the company the opportunity to redesign their system.
It must be recognised that the 'traditional' business will continue for some years and that data stored for that may differ from that needed by the web based business. For example, the agent based catalogue customers must buy through the agent. Indeed, they are identified by a combination of their customer number and the agent ID. This style of catalogue maintains the traditional periodic payment system, so customer records need to include credit rating and transaction history data. By contrast, the 'life style' catalogue customers mostly pay by using credit cards, a system which is used by the vast majority of e-commerce transactions.
Information is maintained for customers so that marketing mailing can be targeted. It has been recognised that an individual could be both a credit card customer AND an agent supported customer. This currently leads to duplication of data storage and mailing, some of which can be contradictory and confusing.
The company headquarters is in Leeds with depots in strategic regional locations from where the company’s own fleet of delivery vans operates. Large regions can have more than one depot. There is a central depot near Birmingham that supplies the regional depots.
The structure of the Agents Organisation is as follows:
General Sales Manager
Midland
Northern
Southern
Scottish
Division
Division
Division
Division
Each division is split into a number of regions.
Each region has a number of agents, working on commission based on sales to their customers, who promote goods and take customer orders. A monthly report of the orders taken by product, with summaries at all levels of the Sales Organisation is produced for management. Sales statistics are required for each product category to monitor the effectiveness of different discount strategies.
Orders are received form their customers by agents, summarised and posted to head office over night. The orders are then validated, priced and checked centrally fo ...
Decision Support
Decision Making and Information Systems
Types of decisions, examples
TPS, MIS, DSS
Executive Support Systems
Supply Chain Management
Customer Relationship Management
Enterprise Resource Planning
Lahore Electric Supply Company (LESCO).pdfQamar Farooq
In the heart of Pakistan, the Lahore Electric Supply Company (LESCO) stands as a beacon of light, providing reliable and efficient electric power services to the city of Lahore and its surrounding regions. Established with a vision to empower lives and uplift communities, LESCO has evolved over the years to become a cornerstone of modern living. This article delves into the detailed history, functions, services, ease of doing business, and customer bill check facilities offered by LESCO.
Key Trends Shaping the Future of Infrastructure.pdfCheryl Hung
Keynote at DIGIT West Expo, Glasgow on 29 May 2024.
Cheryl Hung, ochery.com
Sr Director, Infrastructure Ecosystem, Arm.
The key trends across hardware, cloud and open-source; exploring how these areas are likely to mature and develop over the short and long-term, and then considering how organisations can position themselves to adapt and thrive.
Dev Dives: Train smarter, not harder – active learning and UiPath LLMs for do...UiPathCommunity
💥 Speed, accuracy, and scaling – discover the superpowers of GenAI in action with UiPath Document Understanding and Communications Mining™:
See how to accelerate model training and optimize model performance with active learning
Learn about the latest enhancements to out-of-the-box document processing – with little to no training required
Get an exclusive demo of the new family of UiPath LLMs – GenAI models specialized for processing different types of documents and messages
This is a hands-on session specifically designed for automation developers and AI enthusiasts seeking to enhance their knowledge in leveraging the latest intelligent document processing capabilities offered by UiPath.
Speakers:
👨🏫 Andras Palfi, Senior Product Manager, UiPath
👩🏫 Lenka Dulovicova, Product Program Manager, UiPath
UiPath Test Automation using UiPath Test Suite series, part 3DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 3. In this session, we will cover desktop automation along with UI automation.
Topics covered:
UI automation Introduction,
UI automation Sample
Desktop automation flow
Pradeep Chinnala, Senior Consultant Automation Developer @WonderBotz and UiPath MVP
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
The Art of the Pitch: WordPress Relationships and SalesLaura Byrne
Clients don’t know what they don’t know. What web solutions are right for them? How does WordPress come into the picture? How do you make sure you understand scope and timeline? What do you do if sometime changes?
All these questions and more will be explored as we talk about matching clients’ needs with what your agency offers without pulling teeth or pulling your hair out. Practical tips, and strategies for successful relationship building that leads to closing the deal.
State of ICS and IoT Cyber Threat Landscape Report 2024 previewPrayukth K V
The IoT and OT threat landscape report has been prepared by the Threat Research Team at Sectrio using data from Sectrio, cyber threat intelligence farming facilities spread across over 85 cities around the world. In addition, Sectrio also runs AI-based advanced threat and payload engagement facilities that serve as sinks to attract and engage sophisticated threat actors, and newer malware including new variants and latent threats that are at an earlier stage of development.
The latest edition of the OT/ICS and IoT security Threat Landscape Report 2024 also covers:
State of global ICS asset and network exposure
Sectoral targets and attacks as well as the cost of ransom
Global APT activity, AI usage, actor and tactic profiles, and implications
Rise in volumes of AI-powered cyberattacks
Major cyber events in 2024
Malware and malicious payload trends
Cyberattack types and targets
Vulnerability exploit attempts on CVEs
Attacks on counties – USA
Expansion of bot farms – how, where, and why
In-depth analysis of the cyber threat landscape across North America, South America, Europe, APAC, and the Middle East
Why are attacks on smart factories rising?
Cyber risk predictions
Axis of attacks – Europe
Systemic attacks in the Middle East
Download the full report from here:
https://sectrio.com/resources/ot-threat-landscape-reports/sectrio-releases-ot-ics-and-iot-security-threat-landscape-report-2024/
Epistemic Interaction - tuning interfaces to provide information for AI supportAlan Dix
Paper presented at SYNERGY workshop at AVI 2024, Genoa, Italy. 3rd June 2024
https://alandix.com/academic/papers/synergy2024-epistemic/
As machine learning integrates deeper into human-computer interactions, the concept of epistemic interaction emerges, aiming to refine these interactions to enhance system adaptability. This approach encourages minor, intentional adjustments in user behaviour to enrich the data available for system learning. This paper introduces epistemic interaction within the context of human-system communication, illustrating how deliberate interaction design can improve system understanding and adaptation. Through concrete examples, we demonstrate the potential of epistemic interaction to significantly advance human-computer interaction by leveraging intuitive human communication strategies to inform system design and functionality, offering a novel pathway for enriching user-system engagements.
Encryption in Microsoft 365 - ExpertsLive Netherlands 2024Albert Hoitingh
In this session I delve into the encryption technology used in Microsoft 365 and Microsoft Purview. Including the concepts of Customer Key and Double Key Encryption.
DevOps and Testing slides at DASA ConnectKari Kakkonen
My and Rik Marselis slides at 30.5.2024 DASA Connect conference. We discuss about what is testing, then what is agile testing and finally what is Testing in DevOps. Finally we had lovely workshop with the participants trying to find out different ways to think about quality and testing in different parts of the DevOps infinity loop.
GDG Cloud Southlake #33: Boule & Rebala: Effective AppSec in SDLC using Deplo...James Anderson
Effective Application Security in Software Delivery lifecycle using Deployment Firewall and DBOM
The modern software delivery process (or the CI/CD process) includes many tools, distributed teams, open-source code, and cloud platforms. Constant focus on speed to release software to market, along with the traditional slow and manual security checks has caused gaps in continuous security as an important piece in the software supply chain. Today organizations feel more susceptible to external and internal cyber threats due to the vast attack surface in their applications supply chain and the lack of end-to-end governance and risk management.
The software team must secure its software delivery process to avoid vulnerability and security breaches. This needs to be achieved with existing tool chains and without extensive rework of the delivery processes. This talk will present strategies and techniques for providing visibility into the true risk of the existing vulnerabilities, preventing the introduction of security issues in the software, resolving vulnerabilities in production environments quickly, and capturing the deployment bill of materials (DBOM).
Speakers:
Bob Boule
Robert Boule is a technology enthusiast with PASSION for technology and making things work along with a knack for helping others understand how things work. He comes with around 20 years of solution engineering experience in application security, software continuous delivery, and SaaS platforms. He is known for his dynamic presentations in CI/CD and application security integrated in software delivery lifecycle.
Gopinath Rebala
Gopinath Rebala is the CTO of OpsMx, where he has overall responsibility for the machine learning and data processing architectures for Secure Software Delivery. Gopi also has a strong connection with our customers, leading design and architecture for strategic implementations. Gopi is a frequent speaker and well-known leader in continuous delivery and integrating security into software delivery.
UiPath Test Automation using UiPath Test Suite series, part 4DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 4. In this session, we will cover Test Manager overview along with SAP heatmap.
The UiPath Test Manager overview with SAP heatmap webinar offers a concise yet comprehensive exploration of the role of a Test Manager within SAP environments, coupled with the utilization of heatmaps for effective testing strategies.
Participants will gain insights into the responsibilities, challenges, and best practices associated with test management in SAP projects. Additionally, the webinar delves into the significance of heatmaps as a visual aid for identifying testing priorities, areas of risk, and resource allocation within SAP landscapes. Through this session, attendees can expect to enhance their understanding of test management principles while learning practical approaches to optimize testing processes in SAP environments using heatmap visualization techniques
What will you get from this session?
1. Insights into SAP testing best practices
2. Heatmap utilization for testing
3. Optimization of testing processes
4. Demo
Topics covered:
Execution from the test manager
Orchestrator execution result
Defect reporting
SAP heatmap example with demo
Speaker:
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
Kubernetes & AI - Beauty and the Beast !?! @KCD Istanbul 2024Tobias Schneck
As AI technology is pushing into IT I was wondering myself, as an “infrastructure container kubernetes guy”, how get this fancy AI technology get managed from an infrastructure operational view? Is it possible to apply our lovely cloud native principals as well? What benefit’s both technologies could bring to each other?
Let me take this questions and provide you a short journey through existing deployment models and use cases for AI software. On practical examples, we discuss what cloud/on-premise strategy we may need for applying it to our own infrastructure to get it to work from an enterprise perspective. I want to give an overview about infrastructure requirements and technologies, what could be beneficial or limiting your AI use cases in an enterprise environment. An interactive Demo will give you some insides, what approaches I got already working for real.
Securing your Kubernetes cluster_ a step-by-step guide to success !KatiaHIMEUR1
Today, after several years of existence, an extremely active community and an ultra-dynamic ecosystem, Kubernetes has established itself as the de facto standard in container orchestration. Thanks to a wide range of managed services, it has never been so easy to set up a ready-to-use Kubernetes cluster.
However, this ease of use means that the subject of security in Kubernetes is often left for later, or even neglected. This exposes companies to significant risks.
In this talk, I'll show you step-by-step how to secure your Kubernetes cluster for greater peace of mind and reliability.
2. Objectives for Chapter 2
Broad objectives of transaction cycles
Types of transactions processed by each of
the three transaction cycles
The basic accounting records used in TPS
The traditional accounting records and their
magnetic equivalents
Documentation techniques
Batch and real-time processing and the
impact of these technologies on transaction
processing
3. A Financial Transaction is...
an economic event that affects the assets and equities
of the firm, is reflected in its accounts, and is
measured in monetary terms.
similar types of transactions are grouped together
into three transaction cycles:
the expenditure cycle,
the conversion cycle, and
the revenue cycle.
5. Each Cycle has Two Subsystems
Expenditure Cycle: time lag between the two due to credit relations
with suppliers:
physical component (acquisition of goods)
financial component (cash disbursements to the supplier)
Conversion Cycle :
the production system (planning, scheduling, and control of the
physical product through the manufacturing process)
the cost accounting system (monitors the flow of cost
information related to production)
Revenue Cycle: time lag between the two due to credit relations with
customers :
physical component (sales order processing)
financial component (cash receipts)
6. Manual System Accounting
Records
Source Documents - used to capture and formalize
transaction data needed for transaction processing
Product Documents - the result of transaction
processing
Turnaround Documents - a product document of
one system that becomes a source document for
another system
7. Manual System Accounting
Records
Journals - a record of chronological entry
special journals - specific classes of transactions that
occur in high frequency
general journal - nonrecurring, infrequent, and
dissimilar transactions
Ledger - a book of financial accounts
general ledger - shows activity for each account listed
on the chart of accounts
subsidiary ledger - shows activity by detail for each
account type
9. EXPLANATION OF
STEPS IN FIGURE:
1. Compare the AR
balance in the balance
sheet with the master file
AR control account
balance.
2. Reconcile the AR
control figure with the AR
subsidiary account total.
3. Select a sample of
update entries made to
accounts in the AR
subsidiary ledger
and trace these to
transactions in the sales
journal (archive file).
4. From these journal
entries, identify source
documents that can be
pulled from their files and
verified. If necessary,
confirm these source
documents by contacting
the customers.
Accounting Records in a Computer-Based System
11. Accounts Receivable Control Account-General Ledger
Accounts Receivable Subsidiary Ledger
(sum of all customers’ receivables)
Sales Journal Cash Receipts Journal
Sales Order Deposit Slip
Remittance Advice
Shipping Notice
Example of Tracing an Audit Trail
Verifying Accounts Receivable
12. Computer-Based Systems
The audit trail is less observable in computer-based
systems than traditional manual systems.
The data entry and computer programs are the
physical trail.
The data are stored in magnetic files.
13. Computer Files
Master File - generally contains account data (e.g.,
general ledger and subsidiary file)
Transaction File - a temporary file containing
transactions since the last update
Reference File - contains relatively constant
information used in processing (e.g., tax tables,
customer addresses)
Archive File - contains past transactions for
reference purposes
14. Documentation Techniques
Documentation in a CB environment is necessary
for many reasons.
Five common documentation techniques:
Entity Relationship Diagram
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Program Flowcharts
15. Entity Relationship Diagram (ERD)…
is a documentation technique to represent the
relationship between entities in a system.
The REA model version of ERD is widely used
in AIS. REA uses 3 types of entities:
resources (cash, raw materials)
events (release of raw materials into the production
process)
agents (inventory control clerk, vendor, production
worker)
18. Data Flow Diagrams (DFD)…
use symbols to represent the processes, data sources,
data flows, and entities in a system
represent the logical elements of the system
do not represent the physical system
19. Data Flow Diagram Symbols
Entity
Name
N
Process
Description
Data Store
Name
Direction of
data flow
20. Documents Flowcharts…
illustrate the relationship among processes and the
documents that flow between them
contain more details than data flow diagrams
clearly depict the separation of functions in a system
21. Symbol Set for Document Flowcharts
Terminal showing source
or destination of documents
and reports
Source document or
report
Manual operation
File for storing source
documents and
reports
Accounting records
(journals, registers,
logs, ledgers)
Calculated batch total
On-page connector
Off-page connector
Description of process
or comments
Document flowline
22. Sales Department Credit Department Warehouse Shipping Department
First Stages in Constructing Document Flowchart Showing Areas
of Activity
Customer
Customer
Order
Prepare
Sales
Orders
Sales
Order #1Sales
Order #1Sales
Order #1Sales
Order #1
23. Sales
Order 4
Customer
Order
Sales Department Credit Department Warehouse Shipping Department
Finished Document Flowchart
Showing Areas of Activity
Customer
Customer
Order
Prepare
Sales
Orders
Sales
Order #1Sales
Order #1Sales
Order #1Sales
Order #1
N
Sales
Order #1
Checks
Credit
Credit
Records
Signed Sales
Order #1
Signed Sales
Order #1
Distribute
SO and
File
N
Customer
OrderSigned Sales
Order #1
Sales
Order 4
Sales
Order3
Sales
Order2
Sales
Order2
Sales
Order 4
Sales
Order3
Picks
Goods
Stock
Records
A
A
Sales
Order2
Picks
Goods
N
Sales
Order3
Customer
Sales
Order2
24. System Flowcharts…
are used to represent the relationship between the
key elements--input sources, programs, and output
products--of computer systems
depict the type of media being used (paper, magnetic
tape, magnetic disks, and terminals)
in practice, not much difference between document
and system flowcharts
25. Systems Flowchart Symbols
Hard copy
Computer process
Direct access storage
device
Magnetic tape
Terminal input/
output device
Process flow
Real-time
(online)
connection
Video display
device
26. Sales Department Computer Operations Department Warehouse Shipping Department
First Stages in Constructing System Flowchart Showing
Areas of Activity
Customer
Order
Customer
Terminal
Edit and
Credit Check
AR File
Update
Program
Sales
Orders
Inventory
Credit File
27. Sales Department Computer Operations Department Warehouse Shipping Department
Finished System Flowchart Showing All Facts
Translated into Visual Symbols
Customer
Order
Customer
Terminal
Edit and
Credit Check
AR File
Update
Program
Sales
Orders
Inventory
Sales
Order1
Picks
Goods
Stock
Records
Sales
Order1
Sales
Order3
Sales
Order 3
Sales
Order2
Picks
Goods
N
Sales
Order2
Customer
Sales
Order1
A
A
Sales
Order 3
Sales
Order2
Sales
Order1
Credit File
N
Customer
Order
28. Program Flowcharts…
illustrate the logic used in programs
Program Flowchart Symbols
Logical process
Decision
Terminal start or
end operation
Input/output
operation
Flow of logical
process
29. Modern Systems versus Legacy Systems
Modern systems characteristics:
client-server based and process transactions in real time
use relational database tables
have high degree of process integration and data sharing
some are mainframe based and use batch processing
Some firms employ legacy systems for certain aspects of
their data processing.
Accountants need to understand legacy systems.
Legacy systems characteristics:
mainframe-based applications
batch oriented
early legacy systems use flat files for data storage
later legacy systems use hierarchical and network databases
data storage systems promote a single-user environment that
discourages information integration
31. Database Backup Procedures
•Destructive updates leave no backup.
•To preserve adequate records, backup procedures must be
implemented, as shown below:
The master file being updated is copied as a backup.
A recovery program uses the backup to create a pre-
update version of the master file.
33. Batch Processing
A batch is a group of similar transactions that are
accumulated over time and then processed together.
The transactions must be independent of one another
during the time period over which the transactions are
accumulated in order for batch processing to be
appropriate.
A time lag exists between the event and the processing.
35. Steps in Batch Processing/Sequential File
Keystroke - source documents are transcribed by
clerks to magnetic tape for processing later
Edit Run - identifies clerical errors in the batch and
places them into an error file
Sort Run - places the transaction file in the same
order as the master file using a primary key
Update Run - changes the value of appropriate fields
in the master file to reflect the transaction
Backup Procedure - the original master continues to
exist and a new master file is created
36. Advantages of Batch
Processing
Organizations can increase efficiency by grouping
large numbers of transactions into batches rather
than processing each event separately.
Batch processing provides control over the
transaction process via control figures.
37. Real-Time Systems…
process transactions individually at the
moment the economic event occurs
have no time lag between the economic event
and the processing
generally require greater resources than batch
processing since they require dedicated
processing capacity; however, these cost
differentials are decreasing
oftentimes have longer systems development
time
38.
39. Why Do So Many AIS Use Batch
Processing?
AIS processing is characterized by high-volume,
independent transactions, such are recording cash
receipts checks received in the mail.
The processing of such high-volume checks can be
done during an off-peak computer time.
This is one reason why batch processing maybe
done using real-time data collection.