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Transaction Processing
System
Source: Wilkinson
File Classifications (Master
Files)
Master files: These contain (semi) permanent
data (records) pertaining to entities (people,
places, and things). Accounting related
examples include:
• General and Subsidiary ledgers
• General ledger master file
• Customer/Accounts Receivable master file
• Vendor/Accounts Payable master file
• Inventory master file
• Employee/Payroll master file
• Open WIP master file
• Standard cost master file
File Classification (Transaction
Files - I)
Transaction files: These contain records
pertaining to events currently being processed,
such as sales, receipts of goods, etc.
Transaction files capture detailed transaction
data. They are counterparts to general and
special journals in manual systems
Transaction data are periodically posted to
related master file(s) and are then either
purged or archived
File Classification (Transaction
Files - II)
Accounting related transaction files include:
• General/Special journal file (General ledger)
• Sales/Cash receipts file (Accounts receivable)
• Receiving/Purchases file, Cash disbursements file
(Inventory, Accounts payable)
• Inventory issuance file/shipment file/sales
file/adjustments file (Inventory)
• Payroll/Cash disbursements (Payroll)
Other File Classifications - I
Reference files: These contain tables or lists of data
needed for making calculations or for checking the
accuracy of input data. e.g., product price tables,
customer lists, etc.
History files: These are also called archive files since they
contain records pertaining to completed transactions such
as past sales
Open files: These record incomplete transactions.
Whereas transaction files are purged or archived at the
end of a given period, open files remain indefinitely open.
Only individual records from Open files get purged as the
transaction actually occurs or does not. e.g., Open sales
order file Sales transaction file
Other File Classifications - II
Report files: These are derived from records
within master or transaction files. e.g., data
may be periodically extracted from the
Accounts Receivable master file to construct
an aging schedule
Backup file: This is a copy of a current file
generated so that the original file can be
recreated from it
Suspense file: This is a collection of those
records of a transaction file that appear to
contain erroneous or questionable data
Record-Key
Record keys: These are data elements within records that
serve as sort keys. e.g., customer-account number
Two types of keys often used in master and transaction
file records are a primary key and one or more secondary
keys
• A Primary key (also called a record key) is the attribute that
uniquely identifies a specific record. They are usually of
numeric or alphanumeric modes, e.g., customer number
• A Secondary key is an attribute other than the primary key
and represents an alternative way to sort or access records
in a file, e.g., customer last name
Transaction Processing
Systems
A fundamental task in any AIS is to
process transactions affecting the
organization
Transaction processing systems)
involve three stages:
• Data entry
• Data and file processing
• Output preparation
Benefits of Understanding
Transaction Processing Systems
Binary Search
Individual Record Retrieval
Using the ISAM Method
Index File Data File
• Product # Product # Description
1. 105010 Dye-12oz.
Pointer 1 2. 106950 Dye-16 oz.
• 105010 3. 107000 Dye-24 oz.
4. 108020 Conc-1 gal.
• 110020 7 5.
• 115015 12 6.
7. 110020 Conc-2 gal.
Inverted list on 8. 110410 Conc-4 gal.
Product # 9. 114650 Conc-6 gal.
10.
11.
12. 115015 Reagent
13. 116000 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
• Codes should be consistent
• Codes should be standardized
throughout the organization
• Codes should plan for future
expansion