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CPA REVIEW - BEC > INFORMATION TECHNOLOGY 2 > Flashcards

INFORMATION TECHNOLOGY 2 Flashcards

1
Q

Bit

A

Binary digit 0 or 1

Smallest storage unit in a computer

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2
Q

Byte

A

group of bits - usually 8 bits

treated as a single unit or character

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3
Q

Field

A

group of related chartacters

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4
Q

Record

A

set of related fields

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5
Q

File

A

group of records arranged in sequence

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6
Q

Table

A

group of records in a relational database with unique identifier in each record

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7
Q

Array

A

aggregate that consists of data objects with attributes , each uniquely referenced by an index or address

esample of array:

employee name, id #, ss #

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8
Q

Master file

A

file containing relatively permanent information and periodically updated with a detail transaction file

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9
Q

Detail Transaction file

A

file containing current transaction information used to update the master file

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10
Q

Traditional file processing systems

A

focus upon data processing needs of individual departments

Each application or program developed to meet the individual needs of the department

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11
Q

Advantages of traditional processing system

A

available and operational in most systems

cost effective if using simple applications

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12
Q

Disadvantages of traditional processing system

A

data files dependent upon a particular program
duplication of data between files
expensive maintenance
each application developed individually
data difficult to share between functional areas

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13
Q

DATA FILE STRUCTURE

Traditional processing
Database systems

What is a database system?

A

computer hardware and software

that enables the database to be implemented

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14
Q

What is a database?

A

collection of interrelated files stored online or offline

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15
Q

What is normalization in database?

A

Separating the database into logical tables

to avoid updating difficulties(anomalies)

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16
Q

Database management system?

A

software
that facilitates communications
between application programs and database

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17
Q

Data independence?

A

concept that separates data

from related application programs

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18
Q

Data modeling?

A

identifying and organizing data
logically and physically
determines what info sb contained in the database
how info will be used
how items in database will be related to each other

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19
Q

Entry relationship modeling? or

Entity relationship diagram? ERD

A

a data modeling
divides the database into 2 logical parts:
entities
relations

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20
Q

Primary key in data modeling in relational database?

A

Field that makes a record in a relational database table unique

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21
Q

Foreign key in data modeling of relational database?

A

Fields common to two or more related tables in a relational database

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22
Q

REA data model?

A

Resources -
Events
Agents - people from which data is collected

designed for accounting information database

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23
Q

Data dictionary/ data depository/ data directory?

A

data structure

that stores meta data

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24
Q

Meta data?

A

definitional data
provides information/documentation
of other data managed within an application

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25
Q

Structured query language? SQL

A

most common language
used for creating and querying relational databases

has 3 types of commands:

DDL
DML
DCL

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26
Q

DDL data definiton language?

A

commands used to define a database
creating, altering, deleting tables
establishing constraints

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27
Q

DML data manipulation language

A

commands used to maintain and query a database

updating, inserting, modifying, querying

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28
Q

DCL data control language

A

commands used to control a database
controlling users privileges
- read and write, read only

29
Q

Types of database structures in database system

HOROND

A 
Hierarchical
Object-oriented
Relational
Object-relational
Networked
Distributed
30
Q

Hierarchical database structure?

A

data elements at one level
own the data elements at next lower level
organizational chart

31
Q

Networked database structure

A

each data element has several owners and
own several other elements
matrix style

32
Q

Relational database?

A

logical structure of a group of related spreadsheets
each row represents a record
each column represents a field common to all records

row - accumulation of all fields related to the same identifier or key

33
Q

Object-oriented database?

A

information are included in object classes

34
Q

Object-relational database?

A

has relational and object-oriented features

35
Q

Distributed database?

A

single database
spread physically across computers in multiple locations
connected by data communications link

Structure is frequently:

relational
object-oriented
object-relational

36
Q

Composition of database controls?

U A BAD

A 
User department
Access controls
Back-up and recovery
Database administrator
Audit software
37
Q

User department - database control?

A

strict control access to system
control over terminals
read and write, or read only

38
Q

Access controls?

A

controls within the database itself

limit the user to reading and/or updating only

39
Q

Restricting privileges?

A

limits access of users - particular operation a user can perform

40
Q

Logical views?

A

authorized views only of a database portion

41
Q

Back up and recovery as database control?

A

continuous daily updating of database

3 types:

backup of database and logs of transactions
database replication
backup facility

42
Q

Backup of database and logs of transactions?

A

Systems logs
backup several times a week
generally to magnetic tape
maintain transactions log

in case of major damage:

use the most recent past copy
to reconstruct to the most current state
redo transactions from log up to point of failure

43
Q

Database replication?

A

to avoid catastrophic failure
replicate the database
at one or more locations
by recording all data to both sets

44
Q

Backup facility?

A

maintain a backup facility
vendor who will process data
in case of emergency

45
Q

Database administrator?

A

DBA
maintains the database
restricts access to authorized personnel

46
Q

Audit software?

A

used by auditors

to test the database

47
Q

Advantages of database systems?

A 
Data independence
Minimal data redundancy
Data sharing
Reduced program maintenance
Modification if using commercial applications
48
Q

Data independence?

A

different applications can use data easily

49
Q

Minimal data redundancy?

A

recording of information in one place
updating is easier
better than traditional file systems

50
Q

Data sharing?

A

easy data sharing between individuals and applications

51
Q

Disadvantages of database systems?

A

needs expert personnel
costly installation
costly conversion from traditional file system
requires comprehensive backup and recovery

52
Q

Methods of DISTRIBUTING relational database across multiple servers:

A

Snapshot
Replication
Fragmentation

53
Q

What is snapshot?

A

making a copy of the database

for distribution

54
Q

What is Replication?

A

creating and maintaining replica copies

at multiple locations

55
Q

Fragmentation?

A

separating the database into parts

distributing where they are needed

56
Q

Methods of DESIGNING a relational database:

A

Normalization

57
Q

Normalization?

A

method of designing a relational database
separating the database into logical tables
for easier user processing

58
Q

Disadvantages/security concerns of DISTRIBUTED data processing:

A

Password proliferation -
users tempted to write down passwords
or make them very simple
Difficulty in developing uniform security standards

59
Q

Advantage of decentralized/distributed data processing

A

lesser risk of a destroying large data due to a single disaster

60
Q

What are Fourth Generation Programming?

A

instructions close to human language

61
Q

What is First Generation Programming?

A

machine language
binary language
instructions using 0s and 1s

62
Q

Hierarchy of data organization is BBFRTD

A 
bit
byte
field
record
table
database
63
Q

Decision support system?

A

online analytical processing
represents a combination of systems
aggregate, analyze business data
assist in business decision making process

64
Q

What is the 2nd generation programming language?

A

Assembly language

uses words and mnemonics

65
Q

What is the 3rd level of programming language?

A

Object-oriented programs
Uses methods
Uses concepts of class and inheritance
COBOL C++

66
Q

What is Virtualization software?

A

allows a single computer
to run multiple operating systems simultaneously
lower computer hardware costs
reduce energy costs

67
Q

Digital approach of computer processing

A

format of computer processing of data

represent information by numerical digits

68
Q

Compiler?

A

decodes instructions written in a higher order language

converts is to assembly language program

CPA REVIEW - BEC (21 decks)

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