1. AKKAPEDDI_SRI
QUIZLET
Data Processing Cycle
The operations performed
on data to generate
meaningful and relevant
information. It has four
stages: data input, data
storage, data processing,
and information output.
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2. • Source Documents
• Contain the initial record of a transaction
that takes place. Examples which are
usually recorded on preprinted forms,
include sales invoices, purchase orders,
and employee time cards.
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3. Turnaround Documents
records of company data sent to
an external party and then
returned to the system as input.
When paper documents are
exchanged with customers or
suppliers, data input accuracy
and efficiency are improved by
turnaround documents which
are prepared in machine
readable form to facilitate their
subsequent processing as input
records. i.e. utility bill
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4. Source Data Automation
The collection of
transaction data in machine
readable form at the time
and place of origin.
Example: optical scanners
and ATMs.
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5. General Ledger
Contains summary-
level data for every
asset, liability, equity,
revenue, and
expense account
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6. Subsidiary ledger
Contains detailed data
for any general ledger
account with many
individual subaccounts
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7. Control Account
A general ledger
account that
summarizes the
content of a specific
subsidiary ledger.
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8. Coding
The systematic
assignment of numbers
or letters to items to
classify and organize
them.
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9. Sequence Codes
Items are
numbered
consecutively to
account for all
items
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10. Block Code
Blocks of numbers
are reserved for
specific categories
of data.
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11. Group Codes
Two or more subgroups
of digits used to code
items, are often used in
conjunction with block
codes Ex. p49
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12. Mnemonic Codes
Letter and
numbers are
interspersed to
identify an item
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13. Chart of Accounts
List of accounts
used by a
company; includes
an identification
number for each
account.
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14. General Journal
Used to record infrequent
or non routine transactions,
such as loan payments and
end-of-period adjusting and
closing entries
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15. Audit Trail
A traceable path of a
transaction through a
data processing system
from point of origin to
final output, or
backwards from final
output to point of origin.
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16. Entity
Something about
which information
is stored.
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17. Attributes
Characteristics of
interest about an
entity
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18. Field
Contain data
about entity
attributes...constit
utes a record
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19. Transaction File
Contains records of
individual business
transactions that
occur during a
specific time.
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20. Database
A set of interrelated,
centrally coordinated
files
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21. Batch Processing
Updating done
periodically, such
as daily
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22. Online, Real-Time
Processing
Ensures that stored
info is always
current, thereby
increasing its
decision-making
usefulness.
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23. Documents
Records of
transaction or
other company
data
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24. Reports
Used by employees
to control operational
activities and by
managers to make
decisions and to
formulate business
strategies
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25. Query
Used to provide the
info needed to deal
with problems and
questions that need
rapid actions or
answers
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26. Enterprise Resource
Planning (ERP)
Systems
They integrate all
aspects of a company's
operations with a
traditional AIS.
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