Card Set Information
AIS Accounting Information Systems ch2
Accounting Information Systems, ch 2
What is the data processing cycle?
Operations performed on data to generate useful information.
What are the 4 components of the data processing cycle?
What is a source document?
Document with the original data (order form, invoice etc).
What is a turnaround document?
Document that needs additional data and is returned to the sender (eg. check).
What are the 4 coding techniques described in the book?
codes (consecutively numbered)
codes (block of numbers reserved for specific data)
codes (digit position determines meaning)
codes (letters and numbers)
What is an entity?
Something about which information is stored (person, product, etc.).
What is an attribute?
Characteristic of an entity (pay rate, address, etc).
What is a field (in digital data storage)?
Place where attributes are saved.
What is a record (in digital data storage)?
Group of related attributes about an entity.
What is a file (in digital data storage)?
Group of related records.
What are the 3 types of files?
(records from a specific period of time)
(permanent; updated by transaction)
(set of interrealted files).
What are the 4 main activities in data processing?