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BEC - Information Technology > Organizational Needs Assessment > Flashcards

Organizational Needs Assessment Flashcards

1
Q

Hardware

A

The actual physical computer or computer peripheral device. (e.g workstation, printer)

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2
Q

Software

A

The systems and programs that process data and turn that data into information.

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3
Q

Network

A

Made up of the communication media that allows multiple computers to share data and information. Computers are connected with fiber optic cables, microwaves, wireless cellular, and even satellites.

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4
Q

Data

A

Raw facts. Facts that are stored.

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5
Q

Information

A

Created from data that has been processed and organized. Useful for decision making.

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6
Q

Four Primary Roles of Business Information Systems

A
  1. To process detailed data
  2. To provide information used for making daily decisions
  3. To provide information used for developing business strategies
  4. To take orders from customers
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7
Q

Integrated System

A

allows for less redundancy of data entry and storage.

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8
Q

Source Data Automation Device

A

capture transaction data in machine-readable form at the time and place of their origin

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9
Q

Functions performed on data

A

Collect, process, store, transform, and distribute

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10
Q

Accounting Information System (AIS)

A

type of management information system. Can have separate systems (modules) for each accounting function, or one integrated system that performs all

well designed has an audit trail

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11
Q

Objective of AIS

A
  1. record valid transactions
  2. properly classify the transactions
  3. record the transactions at their proper value
  4. record transactions in proper accounting period
  5. properly present transactions and related information in the financial statements of the organization
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12
Q

Sequence of Events in AIS

A
  1. Transaction data is entered
  2. Original docs are filed
  3. Transactions are recorded in appropriate journal
  4. Transactions are posted to general and subsidiary ledger
  5. Trial balances are prepared
  6. Adjustments, accruals, and corrections are entered
  7. Financial reports are generated
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13
Q

Revenue Cycle

A

Transactions associated with the sales of goods or services that produce cash or other assets

Include:
Customer orders and credit verification
Accounts Receivable
Cash Receipts

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14
Q

Expenditure Cycle

A

Transactions associated with purchase of goods or services that use cash or produce debt or other obligations.

Include:
Purchasing
Inventory Control (WIP)
Accounts Payable
Cash Disbursements
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15
Q

Production Cycle

A

Transactions associated with the conversion of resources into products or services.

Include:
Product design and production planning
Product manufacturing
Inventory control (finished goods)

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16
Q

Human Resources/Payroll Cycle

A

Transactions associated with all phases of employee administration.

Include:
Human resources 
Time and attendance
Payroll disbursements
Payroll tax reporting
17
Q

Financing Cycle

A

Transactions associated with equity and debt financing including issuance of stock or debt, payment of dividends or debt service payments.

18
Q

Data Processing Cycle - 4 areas

A
  1. Data Input
  2. Data Storage
  3. Data Processing
  4. Information Output
19
Q

Data Input

A

Transactions must be captured or gathered and entered into the system
Basic Issues:
- all trans. are accounted for
- all trans. are completely accounted for in correct amts
- all people originating trans are identified

20
Q

Data Storage

A

Journals and Ledgers - audit trails
Coding - Sequence (consecutive numbering), block(blocks of numbers to group similar items), group (addll info over blocks)
Chart of accounts

21
Q

Master file

A

Similar to a ledger. Stores cumulative information that is relatively permanent

22
Q

Data Processing

A

Function - addition, updating, deletion

Methods - Batch Processing, online real-time processing

23
Q

Bacth Processing

A

occurs when transactions are recorded but master files are only updated periodically

Often found in traditional systems (payroll, general ledger)

24
Q

Online real-time processing (OLRT)

A

transactions are recorded and master files immediately updated in real-time - no delay

always current and error detection is immediate

25
Q

Information Input

A

Documents, Reports (budgets, production and delivery schedules, performance reports), Query

26
Q

Hash total

A

Item not totaled in dollars. ex. total of various customer numbers in a batch.

Can be used to ensure that documents are not switched.

27
Q

Online Analytical Processing (OLAP)

A

allows end users to retrieve data from a system and perform analysis using statistical and graphical tools

28
Q

Centralized Processing

A

Maintain all data and perform all data processing at a central location.

Costs can be high, need increases power and data storage needs, reduction in local accountability, input/output bottlenecks, increased vulnerabilities

29
Q

Decentralized Processing

A

Everything is spread out. Often used for distributing processing techniques.

May results in inconsistent processing

Reduces the processing burden on central computers

30
Q

End User Computing

A

hands on use of computers by end users

DBMS is common

31
Q

Periodic scheduled reports

A

traditional reports that display information in a predefined format and are made available on a regular basis to end users of the system.

32
Q

Exception reports

A

produced when a specific condition or exception occurs

33
Q

Demand reports

A

available on demand. (response report)

34
Q

Adhoc reports

A

one that does not currently exist but can be created on demand without the use of a programmer by entering in a query

35
Q

Push reports

A

information can be “pushed” and sent to a computer screen or desktop.

36
Q

Dashboard reports

A

Used by organizations to present summary info for management action.

Visual quick references

37
Q

XBRL

A

derived from XML

defines the data so users can create macros or other programs that can automate analysis of data

Open, royalty free, internet based

BEC - Information Technology (5 decks)

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