Page 128 - Accounting Information Systems

CHAPT E R 2 Introduction to Transaction Processing 99

Key Terms

access method (84) ledger (47)
accounting record (44) logical key pointer (91)
alphabetic codes (78) master file (51)
alphanumeric codes (78) mnemonic codes (79)
archive file (52) organization (84)
audit trail (50) physical address pointer (90)
batch (62) pointer structure (89)
batch systems (68) product documents (45)
block code (77) program flowchart (64)
cardinality (55) real-time systems (68)
chart of accounts (77) record layout diagrams (67)
conversion cycle (43) reference file (52)
data flow diagram (DFD) (53) register (47)
data model (56) relative address pointer (91)
data structures (83) revenue cycle (43)
direct access files (94) run (91)
direct access structures (85) sequential access method (84)
entities (54) sequential codes (76)
entity relationship (ER) diagram (54) sequential files (84)
expenditure cycle (43) sequential structure (84)
flat-file approach (84) source documents (44)
group codes (78) system flowchart (57)
hashing structure (88) transaction file (52)
indexed random file (85) turnaround documents (45)
indexed structure (85) virtual storage access method (VSAM) (86)
journal (45)

Review Questions

1. What three transaction cycles exist in all busi- 12. Computer-based systems employ four types of
nesses? files. Name them.
2. Name the major subsystems of the expenditure 13. Give an example of a record that might comprise
cycle. each of the four file types found in a computer-
3. Identify and distinguish between the physical and based system.
financial components of the expenditure cycle. 14. What is the purpose of a digital audit trail?
4. Name the major subsystems of the conversion 15. Give an example of how cardinality relates to busi-
cycle. ness policy.
5. Name the major subsystems of the revenue cycle. 16. Distinguish between entity relationship diagrams,
6. Name the three types of documents. data flow diagrams, and system flowcharts.
7. Name the two types of journals. 17. What is meant by cardinality in entity relationship
diagrams?
8. Distinguish between a general journal and journal
vouchers. 18. For what purpose are entity relationship diagrams
used?
9. Name the two types of ledgers.
19. What is an entity?
10. What is an audit trail?
20. Distinguish between batch and real-time
11. What is the confirmation process?
processing.