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Chapter 02 Solutions

This document provides definitions for terms related to data processing and accounting information systems. It matches key terms with their definitions and identifies whether certain actions would update a master file or be recorded in a transaction file. It emphasizes that the decision between batch and online processing depends on how frequently the data needs to be updated and whether the processing occurs at fixed intervals or needs to be done in real-time.

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Shakuli Yesr
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244 views3 pages

Chapter 02 Solutions

This document provides definitions for terms related to data processing and accounting information systems. It matches key terms with their definitions and identifies whether certain actions would update a master file or be recorded in a transaction file. It emphasizes that the decision between batch and online processing depends on how frequently the data needs to be updated and whether the processing occurs at fixed intervals or needs to be done in real-time.

Uploaded by

Shakuli Yesr
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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2.

Match the following terms with their definitions


TERM

DEFINITION

_10_ a. data processing

1. Contains summary-level data for every asset, liability,


equity, revenue, and expense account

_23_ b. source documents

2. Items are numbered consecutively to account for all items;


missing items cause a gap in the numerical sequence

_7_ c. turnaround
documents

3. Path of a transaction through a data processing system from


point of origin to final output, or backwards from final
output to point of origin

_16_ d. source data


automation

4. List of general ledger account numbers; allows transaction


data to be coded, classified, and entered into proper
accounts; facilitates preparation of financial statements and
reports

_1_ e. general ledger

5. Contents of a specific field, such as George in a name


field

_13_ f. subsidiary ledger

6. Portion of a data record that contains the data value for a


particular attribute, like a cell in a spreadsheet

_26_ g. control account

7. Company data sent to an external party and then returned to


the system as input

_21_ h. coding

8. Used to record infrequent or non-routine transactions

_2__ i. sequence code

9. Characteristics of interest that need to be stored

_25_ j. block code

10. The steps a company must follow to efficiently and


effectively process data about its transactions

_19_ k. group code

11. Something about which information is stored

_22_ l. mnemonic code

12. Stores cumulative information about an organization; like a


ledger in a manual AIS.

__4_ m. chart of accounts

13. Contains detailed data for any general ledger account with
many individual subaccounts

__8_ n. general journal

14. Contains records of individual business transactions that


occur during a specific time period

_17_ o. specialized journal

15. Updating each transaction as it occurs

__3_ p. audit trail

16. Devices that capture transaction data in machine-readable


form at the time and place of their origin

_11_ q. entity

17. Used to record large numbers of repetitive transactions

__9_ r. attribute

18. Set of interrelated, centrally coordinated files

__6_ s. field

19. Two or more subgroups of digits are used to code items

_24_ t. record

20. Updating done periodically, such as daily

__5_ u. data value

21. Systematic assignment of numbers or letters to items to


classify and organize them

_12_ v. master file

22. Letters and numbers, derived from the item description, are
interspersed to identify items; usually easy to memorize

_14_ w. transaction file

23. Initial record of a transaction that takes place; usually


recorded on preprinted forms or formattted screens

_18_ x. database

24. Fields containing data about entity attributes; like a row in


a spreadsheet

_20_ y. batch processing

25. Sets of numbers are reserved for specific categories of data

_15_ z. online, real-time


processing

26. The general ledger account corresponding to a subsidiary


ledger, where the sum of all subsidiary ledger entries
should equal the amount in the general ledger account

2.6

For each of the following scenarios identify which data processing method (batch or
online, real-time) would be the most appropriate.

a. Make an airline reservation

online-real time

b. Register for a university course

online-real time

c. Prepare biweekly payroll checks

batch

d. Process an order through an e-commerce Web


site

online-real time

e. Prepare a daily bank deposit

batch

f. Preparation of customer bills by a local utility

batch

g. Accumulate daily costs from a production run of


a single automobile part

batch

h. Identify the replacement drill bit size for a bit


broken during a recent production run

on-line real time

While at first glance you may think all of these can be done with online-real time
processing, it is important to remember that batch processing does have its advantages
(cheaper, more efficient, etc.). In making the decision between batch and online-real time
processing, designers must consider the need for current and accurate data. Batch
processing is often used for data that does not need frequent updating and naturally occurs
or is processed at fixed times. For example, while employee check in and checkout times
may be gathered in real time, payroll is usually only processed at a fixed interval such as
weekly, biweekly, or monthly.

2.8 Which of the following actions update a master file and which would be stored as a
record in a transaction file?
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.

Update customer address change


Update unit pricing information
Record daily sales
Record payroll checks
Change employee pay rates
Record production run variances
Record Sales Commissions
Change employee office location
Update accounts payable balance
Change customer credit limit
Change vendor payment discount terms
Record purchases

Master file
Master file
Transaction file
Transaction file
Master file
Transaction file
Transaction file
Master file
Master file
Master file
Master file
Transaction file

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