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AIS > ais 2 > Flashcards

ais 2 Flashcards

1
Q

common business events that occur regularly.

A

Financial transactions

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2
Q

acquisition of materials, property, and labor in exchange for cash.

A

expenditure cycle

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3
Q

composed of the production
system and the cost accounting system.

A

conversion cycle

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4
Q

composed of sales order processing and cash receipts.

A

Revenue Cycle

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5
Q

capture and formalize transaction data

A
  • Source documents
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6
Q

are documents that result from transaction processing.

A
  • Product documents
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7
Q

are product documents of one system.

A
  • Turnaround documents
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8
Q

often used to denote certain types of special journals. For example, the payroll journal is often called the payroll register.

A
  • REGISTER
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9
Q

are accounting journal entries into an accounting system. For control purposes, all JVs should be approved by the appropriate designated authority.

A

Journal vouchers

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10
Q

book of accounts that reflects the financial effects of the firm’s transactions.

A
  • Ledgers
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11
Q

set of accounting records that trace transactions from their source documents.

A

audit trail

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12
Q

responsibility involves, in part, the review of selected accounts

A

external auditor’s

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13
Q

contains account data. (AR, Inv, COGS, Sales)

A

master file

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14
Q

is a temporary file that holds transaction records. (Sales orders)

A

transaction file

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15
Q

is a file that stores the data used as standards (Freight changes)

A

reference file

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16
Q

is a file that contains records of past transactions. (Journal)

A

archive file

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17
Q

large mainframe systems implemented in the late 1960s through the 1980s.

A

legacy systems

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18
Q

environment in which individual data files are not related to other files.

A

flat-file model

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19
Q

three significant problems in the flat-file environment

A

: data storage, data updating, and currency of information.

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20
Q

efficient information system that captures and stores data only once

A

Data Capture and Storage

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21
Q

problem associated with the flat-file model because of its failure to update all the user files

A

Currency of Information

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22
Q

periodic updating of data

A

. Data Updating

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23
Q

user’s inability to obtain additional information

A

Task-Data Dependency

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24
Q

is a symbolic model of the structure

A

database model

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25
Q

software system that controls access to the data resource.

A

database management system (DBMS)

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26
Q

convey vital system information more effectively and efficiently than words.

A
  • Visual images
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27
Q

use system documentation routinely, as both systems designers and auditors.

A
  • Accountant
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28
Q
  • Five basic documentation techniques are
A

data flow diagrams, entity relationship diagrams, system flowcharts, program flowcharts, and record layout diagrams.

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29
Q

use of a set of symbols in a diagram to

A

data flow diagram (DFD)

30
Q

diagram is a documentation technique represent the relationship among data entities

A

entity relationship (ER

31
Q

numeric mapping between entities such as one-to-one (1:1), one-to-many (1:M), and many-to-many (M:M).

A
  • Cardinality
32
Q

the blueprint for what ultimately will become the physical database.

A

data model

33
Q

to show the relationship between the key elements—input sources, programs, and output products

A
  • system flowchart
34
Q
  • Lay out the physical areas of activity.
A
  • Flowcharting Manual Activities
35
Q
  • Transcribe the written facts into visual format.
A
  • Flowcharting Computer Processes
36
Q

gathering transactions into groups or batches and then processing the entire batch as a single event.

A
  • Batch processing
37
Q

to reveal the internal structure of the records. The layout diagram usually shows the name, data type, and length of each attribute (or field) in the record.

A
  • Record layout diagrams
38
Q

diagram providing a detailed description of the sequential operations of the program.

A

program flowchart

39
Q

process individual transactions continuously as they occur.

A
  • Real-time processing systems
40
Q

assemble transactions into groups for processing.

A
  • Batch systems
41
Q

process transactions individually at the moment the economic event occurs

A
  • Real-time systems
42
Q

involves changing the value of one or more of its variable fields
* Master file backup procedures

A
  • Updating a master file
43
Q

or “wait” is a state that occurs between sites when data are locked by multiple sites

A
  • Deadlock
44
Q

process the entire transaction as it occurs.

A
  • Real-time systems
45
Q

is well suited to systems that process lower transaction volumes

A
  • Real-time processing
46
Q

throughout the organization are used for receiving, processing, and sending information

A
  • Terminals at distributed sites
47
Q

involves creating simple numeric or alphabetic codes

A
  • Data coding
48
Q

takes a great deal of recording space, is time-consuming to record, and is obviously prone to many types of errors.

A
  • Uncoded entry
49
Q

are codes that represent items in some sequential order (ascending or descending).

A
  • Sequential codes
50
Q

is a coding scheme that assigns ranges of values to specific attributes

A

block code

51
Q

is a listing of an organization’s accounts

A

chart of accounts

52
Q

are used to represent complex items

A
  • Group codes
53
Q

are alphabetic characters assigned sequentially.

A
  • Alphabetic codes
54
Q

are codes that allow the use of pure alphabetic characters embedded within numeric codes.

A

Alphanumeric codes

55
Q

are alphabetic characters in the form of acronyms

A
  • Mnemonic codes
56
Q

for physically arranging records

A
  • Data structures
57
Q

refers to the way records are physically arranged on the secondary storage device (e.g., a disk).

A
  • Organization
58
Q

used to locate records and navigate through the database

A
  • Access method
59
Q

organizational environment in which users own their data exclusively.

A
  • Flat-file approach
60
Q

all records in the file lie in contiguous storage spaces

A
  • Sequential structure
61
Q

all records in the file are accessed sequentially.

A
  • Sequential access method
62
Q

files that are structured sequentially and must be accessed sequentially.

A
  • Sequential files
63
Q

storage of data at a unique location, known as an address, on a hard disk or floppy disk.

A
  • Direct access structures
64
Q

class of file structure that uses indexes for its primary access method.

A
  • INDEXED STRUCTURE
65
Q

randomly organized file accessed via an index.

A
  • Indexed random file
66
Q

structure used for very large files that require routine batch processing

A
  • VIRTUAL STORAGE ACCESS METHOD STRUCTURE
67
Q

structure employing an algorithm

A
  • HASHING STRUCTURE
68
Q
  • the address (pointer) of one record is stored in the field on a related record.
A
  • POINTER STRUCTURE
69
Q

contains the actual disk storage location (cylinder, surface, and record number)

A

physical address pointer

70
Q

contains relative position of a record in the file.

A

relative address pointer

71
Q

primary key of the related record.

A
  • logical key pointer

AIS (2 decks)

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