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Chapter 5: Computer-Based
Transaction Processing
Bhattacharya, Ph.D.
Transaction Processing
Systems
A fundamental task in any AIS is to
process transactions affecting the
organization
Transaction processing
systems(Ss) involve three stages:
Data entry
Data and file processing
Output preparation
Benefits of Understanding
Transaction Processing
Systems
Recognize limitations in currently installed
Transaction Processing Systems such as:
inadequate data controls
inefficient processing
out-of-date files
stored data that cannot be accessed quickly
data that is poorly classified and coded
M a y le a d to
R e a ltim e P r o c e s s in g
P ro c e s s
O fflin e
A lw a y s B a tc h e d
P r o c e s s in g
M a y le a d to
B a tc h e d P r o c e s s in g
P e r io d ic
(B a tc h e d )
D ir e c t
U p d a tin g
O u tp u t
R e a ltim e
(Im m e d ia te )
S e q u e n tia l
U p d a tin g
S e q u e n tia l U p d a tin g
a fte r O n lin e D a ta E n tr y
S e q u e n tia l U p d a tin g
fro m B a tc h e d
(O fflin e ) In p u ts
Data Entry
Most transactions are initiated by business
events triggered by various agents or by
instructions within a computer program
Other transactions are initiated by the
passage of time, e.g., interest accruals
Computer-based systems employ an offline or on-line approach to data entry
Input Documents
Input documents typically do the
following:
Advantages of On-line
versus Off-line Data
Entry
Off-line data entry offers the
advantages of economy and
productivity
On-line data entry offers the
advantages of timeliness,
flexibility,
simplicity
and
Options in Computer-Based
Transaction Processing
Source of
Differentiation
Source(s) of
Transactions
Focus of
Transaction
Data
Input
Approach
Timing of
Processing
Mode of
Processing
Timing of
Outputs
Users of
Information
Figure 5-7
Options
Main
Computer Site
Batches of
Events
Remote
Off-line
On-line
Periodic
(delayed)
Sequential
Immediate
(real- time)
Direct
Spooled
Immediate
Currency not
critical
Currency
critical
Individual
Events
Real-time Processing
Method
Real-time processing involves the processing
of each transaction as it arises and is
captured
Data from each transaction are entered via
an online device and posted directly and
immediately to the affected record(s) in one
or more master files
Real-time processing may be interactive in
that it may involve direct interactions
between humans and computerized systems
Real-time Processing
Method
Advantages of real-time processing include:
This method keeps the master file more current
than the batch runs
Errors are caught at the time of data entry
Drawbacks of real-time processing include:
More complex and expensive than batch
systems
Harder to audit
Controls and backup procedures are more
elaborate in order to guard against unwarranted
access and human error
Document Flowcharts
Flowcharts are pictorial representations of
transaction processing systems that portray
flows of some type
A Document Flowchart emphasizes the
hardcopy inputs and outputs and their flows
through organizational units
Auditors and accountants may use
document flowcharts when analyzing a
current system for weaknesses in controls
and reports
Common Document
Flowcharting Symbols - I
Punched Card
Floppy Disk
Keying operation
Manual Operation
Document
Connector between
two points on a
flowchart
Multiple copies of
a specific document
Journal or ledger
Common Document
Flowcharting Symbols - II
Permanent file of
documents
Envelope
Information flow
Document flow
Annotation for
additional
explanation
Adding machine
tape used for
batch control
A Sample Document
Flowchart
12
Goods Requisition
Form
Goods Requisition
Form
A
File
System Flowcharts
System Flowcharts depict the flows of data
System Flowchart
Symbols Input/Output
Keying Operation
Manual Input
Punch Card
Can also be output.
These are rarely
used nowadays.
Document
Also output as
reports
Display
Used when type of media is unknown
or for manual card files, ledgers, batch logs, etc.
General Purpose
Input-Output
File
System Flowcharting
Symbols Processing
Manual Operation
Auxiliary
Operation
Processing
Sorting
Collate
Also known as off-line process
System Flowcharting
Symbols Storage
Punched Card
Input/Output
Punched
Paper Tape
Document
Magnetic
Tape
Magnetic
Disk
Online Storage
Off-line
Storage
Systems Flowcharting
Symbols Connectors
Start/Stop
Start/Stop
Terminal
Can also be an external
entity
AA
Logic Flow
On-page
connector
Off-page
Connector
Telecommunication
Link
System Flowcharting
Symbols Miscellaneous - I
Data Preparation
Communication Link
Termination
Can also be an external entity
System Flowcharting
Symbols Miscellaneous - II
Bridge for
crossing flows
Annotation for
additional
explanation
Goods; e.g.,
inventory
shipment
Structure Charts
A structure chart portrays the hierarchy of levels and
interrelationships within a system
Computer programmers use high-level structure charts to
determine the overall structure of program modules
required to operationalize a system
Low-level structure charts, prepared during the detailed
design phase, enable computer programmers to create
source code sub-routines that help in the implementation
of systems
Source code sub-routines are frequently written in
Structured English
Structured English are English-like statements generated
from low-level structured charts. These statements are
then converted to detailed source programming code
instructions
Figure 5-11
E d it C o u r s e
S c h e d u le s
P ro c e s s C o u rs e
S c h e d u le s
U p d a te C o u rs e
S c h e d u le s
O t h e r F ile s
O u tp u t C o u rs e
S c h e d u le s
O th e r In p u ts
O u t p u t R e g is t r a t io n
R e p o rts
O u tp u t C o u rs e
S c h e d u le s
O th e r R e p o rts
Batch
Documents &
Compute
Totals
Batch of
Documents
Batch Totals
Prepare
Financial
Outputs
Financial Statement
& other Outputs
Recipients
of
Outputs
Subsidiary and
General ledgers
Updated
Records
Prepare Batch
Documents
for Sequential
Processing
Post Data to
Accounting
Records &
Verify Batch
Totals
Sorted Batch
of Documents
Transaction Data
(Journals)
Figure 5-12
Enterprise Resource
Planning
ERP is a software with an integrated set of applications
for enterprise-wide use in functional areas such as
finance, accounting, human resource management,
manufacturing, logistics, etc.
ERP systems permit an integration of data and
applications. Both financial and non-financial data can
be integrated
ERP systems also facilitate access to data that are
within the firm but outside the ERP system
Standardization of worldwide systems, consistent and
accessible data, and on-line processing of data result in
firm-wide data availability
File Access - I
Sequential Access: This requires
each record in a file to be scanned,
beginning with the first record in the
file
The sequential access method is
inefficient for finding individual records.
However, it is very effective if a large
number of records in a file need to be
accessed
File Access - II
Direct Access: This denotes any method that involves the accessing of
desired records in some way other than by an exhaustive search
through all the records in a file
Significant methods of Direct Access include:
Index File
1
3
2
Binary Search
Addr Emp. #
1
2
3
4
5
6
7
8
9
500
501
503
504
506
508
509
512
513
Name
Carter
Schneider
Finsbury
Goodrich
Sykes
Albany
Williamson
Petersen
Jenkins
Data File
Index File
Product #
Pointer
105010
110020
115015
Inverted list on
Product #
1
7
12
Product #
1. 105010
2. 106950
3. 107000
4. 108020
5.
6.
7. 110020
8. 110410
9. 114650
10.
11.
12. 115015
13. 116000
Description
Dye-12oz.
Dye-16 oz.
Dye-24 oz.
Conc-1 gal.
Conc-2 gal.
Conc-4 gal.
Conc-6 gal.
Reagent
Additive
Randomization
This is the access procedure in which computations are
performed to generate addresses for individual records.
These computational procedures are known as
Hashing Schemes.
When the records of a file are located throughout a direct
access storage medium by means of a randomizing
procedure, the file is described as a random file.
A Hashing Scheme provides a random file with its major
advantage: fast access.
Hashing schemes are typically faster than the table
lookup procedures required with indexed sequential files.
Coding
AISs depend on coding to record, store, classify
and retrieve financial data.
Computer systems most often use numeric codes
or alphanumeric codes for processing accounting
transactions.
Purposes of coding:
uniquely identifies transactions and accounts
compresses data
aids in classification process
conveys special meanings
Coding Systems
Mnemonic Codes give visible clues
concerning the objects they represent
Sequence Codes are the simplest type of
coding scheme that assign numbers or letters
in consecutive order
Block Codes assign a series of numbers within
a sequence to entities or events having
common features
Group Codes reveal two or more dimensions
or facets pertaining to an object
Design Considerations in
Coding
Codes should serve some useful
purpose
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