Chapter 2 part 2 Flashcards
General journal
Are used to record infrequent or non routine transactions, such as loan payments and end-of-period adjusting and closing entries
Specialized journal
Records large number of repetitive transactions such as sales, cash receipts, and cash disbursements.
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
File
Group of related records
Master file
Like a ledger in a manual AIS, stores cumulative information about an organization
Transaction file
Contains records of individual business transaction that occur during a specific time.
The four different types of data processing activities
Creating
Reading
Updating
Deleting
Batch processing
Update done periodically
Documents
Records of transaction or other company data
Reports
Are used by employees to control operational activities and by managers to make decisions and to formulate business strategies
A database QUERY
Is used to provide the information needed to deal with problems and questions that need rapid action or answer