Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Introduction to
Transaction Processing
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Figure 2-1
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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Manual System Accounting Records
Source Documents
Product Documents
Turnaround Documents
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
4
Flow of Information from Economic
Event Into the General Ledger
Figure 2-8
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Audit Trail
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Example of Tracing an Audit Trail
Verifying Accounts Receivable
Physical Financial
Computer-Based Systems
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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Computer Files
Reference File - contains relatively constant
information used in processing
Transaction File - a temporary file containing
transactions since the last update
Master File - generally contains account data
Archive File - contains past transactions for
reference purposes
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Figure 2-11
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
10
Entity Relationship Diagram (ERD)
A documentation technique to represent
the relationship between entities in a
system.
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11
Cardinalities
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Cardinalities
Entity Relationship Entity
Sales- 1 1 Car
Assigned Type
person
1 M
Customer Places Order
M M
Vendor Supply Inventory
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13
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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Data Flow Diagram Symbols
N
Process
Description
Direction of
data flow
Figure 2-12
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System Flowcharts
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
16
Symbol Set for Representing
Manual Procedures
Terminal showing source
or destination of documents
and reports Calculated batch total
Source document or
report On-page connector
Manual operation
Off-page connector
File for storing source
documents and
reports Description of process
or comments
Accounting records
(journals, registers,
Document flowline
logs, ledgers)
Figure 2-17
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Customer
Order
Prepare
Sales
Orders
Sales
OrderSales
#1
Order #1
Sales
Order #1
Sales
Order #1
Figure 2-18
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Flowchart Showing All Stated Facts
Translated into Visual Symbols
Figure 2-20
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19
System Flowcharts…
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
20
Symbol Set for Representing Computer
Processes
Hard copy Terminal input/
output device
Computer process
Process flow
Real-time
Direct access storage
(online)
device
connection
Video display
Magnetic tape device
Figure 2-21
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21
Figure 2-22
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22
Flowchart Showing All Facts Translated
into Visual Symbols
Figure 2-23
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23
Computer-Based Accounting
Systems
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Batch Processing
A batch is a group of similar transactions that are
accumulated over time and then processed
together.
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25
Real-Time System
process transactions individually at the
moment the economic event occurs
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
26
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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