Page 96 - Accounting Information Systems

CHAPT E R 2 Introduction to Transaction Processing 67

FI G U R E
2-26 SYSTEM FLOWCHART

Unedited Sales
Transactions Orders

EDIT
Errors

Edited
Transactions

Update Master
Files

Edited
Transactions

Docs
Report Reports
Program

Accountants sometimes use program flowcharts to verify the correctness of program logic. They com-
pare flowcharts to the actual program code to determine whether the program is actually doing what the
documentation describes. Program flowcharts provide essential details for conducting information tech-
nology audits, which we examine in Chapters 15, 16, and 17.

RECORD LAYOUT DIAGRAMS
Record layout diagrams are used to reveal the internal structure of the records that constitute a file or
database table. The layout diagram usually shows the name, data type, and length of each attribute (or
field) in the record. Detailed data structure information is needed for such tasks as identifying certain
types of system failures, analyzing error reports, and designing tests of computer logic for debugging and
auditing purposes. A simpler form of record layout, shown in Figure 2-27, suits our purposes best. This
type of layout shows the content of a record. Each data attribute and key field is shown in terms of its
name and relative location.

Computer-Based Accounting Systems

The final section in this chapter examines alternative computer-based transaction processing models.
Computer-based accounting systems fall into two broad classes: batch systems and real-time systems. A
number of alternative configurations exist within each of these classes. Systems designers base their