Escolar Documentos
Profissional Documentos
Cultura Documentos
2-1
Learning Objectives
Describe the four major steps in the data processing cycle.
Describe the major activities in each cycle.
Describe documents and procedures used to collected
and process data.
Describe the ways information is stored in computer-based
information systems.
Discuss the types of information that an AIS can provide.
Discuss how organizations use ERP systems to process
transactions and provide information.
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Data InputCapture
As a business activity occurs data is collected about:
1.
2.
3.
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Turnaround Document
2-6
2-7
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Data Storage
Types of AIS storage:
Paper-based
Ledgers
Journals
Computer-based
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Ledgers
General
Summary level data for each:
Asset, liability, equity,
revenue, and expense
Joe Smith
$250
Patti Jones
$750
Subsidiary
Detailed data for a General
Ledger (Control) Account
that has individual subaccounts
Accounts Receivable
Accounts Payable
ACME Inc.
$150
Jones, Inc
$350
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Journals
General
Infrequent or specialized transactions
Specialized
Repetitive transactions
E.g., sales transactions
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Coding Techniques
Sequence
Items numbered consecutively
Digit Position
Meaning
Block
Specific range of numbers are
associated with a category
10000199999 = Electric Range
12
Color
45
Year of
Manufacture
67
Optional Features
1241000
12 = Dishwasher
4 = White
10 = 2010
00 = No Options
Group
Positioning of digits in code provide
meaning
Mnemonic
Letters and numbers
Easy to memorize
Code derived from description of item
Chart of accounts
Type of block coding
Copyright 2012 Pearson Education
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File Types
Transaction
Contains records of a
business from a specific
period of time
Master
Permanent records
Updated by transaction
with the transaction file
Database
Set of interrelated files
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Data Processing
Four Main Activities
1.
2.
3.
4.
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Hard copy
Printed on paper
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ERP Systems
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ERP Advantages
Integration of an organizations data and financial
information
Data is captured once
Greater management visibility, increased monitoring
Better access controls
Standardizes business operating procedures
Improved customer service
More efficient manufacturing
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ERP Disadvantages
Cost
Time-consuming to implement
Changes to an organizations existing business processes
can be disruptive
Complex
Resistance to change
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