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Business Communication > Organisational Information Structures > Flashcards

Organisational Information Structures Flashcards

1
Q

Explain five benefits of computerisation of accounting information and processing systems

A
  1. Quick processing of transactions 2. Input of some transactions is automated 3.Reduced amount of errors 4. Provides labour cost benefits 5. Provide high quality management information
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2
Q

Explain any two ways in which in which the computerised accounting systems has changed the nature of the work accountants do

A
  1. Routine accounting work can be done more quickly with automated processing. 2. The change means accountants can spend more time on different types of work, such as providing information and giving financial advise to senior management.
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3
Q

Accounting information systems

A
  1. Financial accounting systems 2. Cost accounting systems 3. Payroll accounting systems 4. Tax accounting system
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4
Q

Information systems

A
  1. Transaction processing system 2. Office automation system. 3. A management information system. 4. Decision support system 5. Executive information system
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5
Q

Office automation system

A

Automated aspects of office work that might otherwise have to be done manually. Microsoft office, automated emails, accountancy software

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6
Q

Transaction processing system

A

Used for processing of routine tasks or transactions for a particular aspect of operation. Eg. Sales ordering system, accounting system, inventory control system

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7
Q

Management information system

A

Provides information to management from sources within the organisation, management can then use information to make decisions. Information obtained from TPS. Eg system used to produce income statements and maybe extracted from a database

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8
Q

Executive information system

A

A system used by senior executives to access information or data that may help them with their work. It strategic, or high level. Comes from both internal and external sources.

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9
Q

Batch processing

A

A large number of transactions are processed at the same time(in a batch)

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10
Q

Online processing

A

Transactions are input into the computer system from a users terminal(using screen, keyboard and mouse) and input is done at a convenient time, without first of all gathering them into batches

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11
Q

Real time processing

A

Similar to online processing, but means that the processing of data is carried out very quickly so that near instantaneous output is carried out. Usually use data instead of human input

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12
Q

Advantages of batch processing

A
  1. Control over error detection 2. It is economical, cheap and efficient way of processing data 3.Leaves an audit trail
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13
Q

Disadvantages of batch processing

A
  1. Master file not up to date 2. Volume of data maybe low and batch processing might not be justified. 3. Source documents can go missing 4. Out of date information means wrong decisions 4. Strike will worsen delays . 6. Overloads the machine
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14
Q

Explain any two ways in which in which the computerised accounting systems has changed the nature of the work accountants do

A
  1. Routine accounting work can be done more quickly with automated processing. 2. The change means accountants can spend more time on different types of work, such as providing information and giving financial advise to senior management.
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15
Q

Accounting information systems

A
  1. Financial accounting systems 2. Cost accounting systems 3. Payroll accounting systems 4. Tax accounting system
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16
Q

Information systems

A
  1. Transaction processing system 2. Office automation system. 3. A management information system. 4. Decision support system 5. Executive information system
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17
Q

Office automation system

A

Automated aspects of office work that might otherwise have to be done manually. Microsoft office, automated emails, accountancy software

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18
Q

Transaction processing system

A

Used for processing of routine tasks or transactions for a particular aspect of operation. Eg. Sales ordering system, accounting system, inventory control system

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19
Q

Management information system

A

Provides information to management from sources within the organisation, management can then use information to make decisions. Information obtained from TPS. Eg system used to produce income statements and maybe extracted from a database

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20
Q

Executive information system

A

A system used by senior executives to access information or data that may help them with their work. It strategic, or high level. Comes from both internal and external sources.

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21
Q

Batch processing

A

A large number of transactions are processed at the same time(in a batch)

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22
Q

Online processing

A

Transactions are input into the computer system from a users terminal(using screen, keyboard and mouse) and input is done at a convenient time, without first of all gathering them into batches

23
Q

Real time processing

A

Similar to online processing, but means that the processing of data is carried out very quickly so that near instantaneous output is carried out. Usually use data instead of human input

24
Q

Advantages of batch processing

A
  1. Control over error detection 2. It is economical, cheap and efficient way of processing data 3.Leaves an audit trail
25
Q

Disadvantages of batch processing

A
  1. Master file not up to date 2. Volume of data maybe low and batch processing might not be justified. 3. Source documents can go missing 4. Out of date information means wrong decisions 4. Strike will worsen delays . 6. Overloads the machine
26
Q

Client server network

A

This is a network structure in which terminals or work stations are linked to one or more server computers.

27
Q

Information technology infrastructure

A

Refers to all hardware, software, databases, telecommunications, people and procedures that are configured to collect, manipulate, store and process data resources into information products

28
Q

Information system

A

Used resources of people, hardware, software, data, and networks to perform input, processing, output, storage and control activities. It is the way information management

29
Q

Hardware

A

Computer, it peripherals and consumables such as stationary

30
Q

Software

A

Programs running on these computers

31
Q

Roles of information systems

A

Planning, controlling, recording transactions, performance measurement, decision making

32
Q

Operations support system

A

TPS, OAS, KWS

33
Q

Management support systems

A

DSS, MIS, EIS

34
Q

Direction of communication

A

Vertical, Horizontal or lateral and diagonal

35
Q

Formal communication channels

A

Targets, budgets, decisions, policies and procedures. These are closely specified and often require authorisation

36
Q

Informal communication channel

A

Questioning a managers decision, not as per system, gossip and rumour. This is basically unofficial communication

37
Q

Internal communication

A

Communication taking place within an organisation while external communication goes outside of the organisation

38
Q

Data

A

Consists of raw, unprocessed facts and figures

39
Q

Information

A

Data that has been processed in such a way that it is meaningful for planning or decision making

40
Q

Internal data and information

A

Accounting records, personnel records, production data, timesheets, informal data and information gathering

41
Q

Qualities of information

A

Accurate, Cost effective, complete, understandable, relevant, accessible, timely, easy to use

42
Q

Define a computer

A

An electronic device which will accept data, process it and store or output the results

43
Q

Types of computers

A

Supercomputers, mainframe computers, mini computer, microcomputer(personal computer), laptops, tablets and file server

44
Q

What us RAM

A

Random Accesss Memory is memory that is directly available to the processing unit. Holds data and programs in current use

45
Q

MICR - Magnetic Ink Character Recognition

A

This involves the recognition by a machine of special formatted characters printed in magnetic ink. Advantage include speed and accuracy. Used in banking industry on cheques and deposit slip

46
Q

OMR - Optical Mark Reading

A

Involves marking of a preprinted form with a ball pint pen it typed line or across in an appropriate box. Used in marking mcq and market.

47
Q

Scanner

A

Device that can read text or illustrations printed on paper and translate the information into a form the computer can use.

48
Q

Database

A

A file of data, or files of inter related data, that is structured and designed in such a way that many different processing applications can use the same data and update it

49
Q

DBMS - Database Management System

A

Set of programs that manages the database. It deals with all aspects access, maintenance and security of data

50
Q

Advantages of database

A

Less duplication, less processing, easy updating, data consistency, improving access to data, formal control of data.

51
Q

What is ERP System

A

This is a modular software packages designed to intergrate the key processes in an organisation so that a single system can serve the information needs of all functional areas

52
Q

Data warehouse

A

Consists of a database, containing data from various operational systems, and reporting and query tools also known as big data

53
Q

Data Mining

A

This is an analytic process designed to explore data in search of consistent patterns and/or systematic relationships between variables, and then validate the findings by applying the detected patterns to new subsets of data

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