Page 210 - Accounting Information Systems

CHAPT E R 4 The Revenue Cycle 181

Total Inven Cost 300 400 600 1590 750 2400 825

Standard Cost 1 2 3 2 3 4 1

Vendor Number 25 25 18 25 18 18 25

EOQ 500 200 500 1000 800 500 1000 Billing Date 1 1 1 8 1 8 15

Inventory Master File Qnty on Reorder Order Point 0 100 0 20 0 150 0 100 800 300 0 60 0 200 Last Payment Credit Date 12/8/07 12/12/07 12/5/07 12/16/07 12/9/07 12/7/07 12/17/07

Qnty on Hand 300 100 200 790 250 600 825 Current Limit Balance 1000 600 1500 600 1500 1000 2000 120 1000 800 2000 700 2000 650
CONCURRENTLY Units Sold Master file records are accessed directly and updated in place. This process does Accounts Receivable Master Address

FILES Units Received not create a new master file. 123 Elm St., City 35 Main S. 510 Barclay Dr. Beth. 26 Taylo Rd. Alltn. 4 High St., Naz. 850 1st, Beth. 78 Market Alltn.

INVENTORY PK Inven Num 11 12 13 14 15 16 17 PK Acct Num 1 2 3 4 5 6 7

AND Invoice Amount 20 500 250

AR
OF Unit Price 2 5 10
UPDATE Qnty Sold 10 100 25

ACCESS Sales Order Transaction File SK Inven Num 14 16 17

DIRECT SK Acct Num 4 7 1

PK Order # 1 2 3
E
R 4-17
U
G
FI