Match the following terms with their definitions erms Definition a. data processng cycle . Contains summary-level data
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erms Definition a. data processng cycle . Contains summary-level data for every asset, liability, equity, revenue, b. source documents c. tumaround documents 2. Items are numbered consecutively to account for all items; missing d. source data automation items cause a gap in the numerical sequence e. general ledger I. subsidiary ledger g. control account and expense account 3. Path of a transaction through a data processing system from point of origin to final output, or backward from final output to point of origin 4. List of general ledger account numbers; allows transaction data to be h. coding oded lassified, and entered into proper accounts; facilitates preparation of financial statements andreports 5. Contents of a specific field, such as "Gege in a name field 6. Portion of a data record that contains the data value for a particular attribute, like a cell in a spreadsheet 7. Company data sent to an extemal party and then returned to the system as input i. sequence code j. block code k. group code I. mnemonic code m. chart of accounts n. general joumal o. specializedjourmal Used to record infrequent or non-routine transactions 9. Characteristics of interest that need to be stored 10. The steps a company must follow to efficiently and effectively process data about its transactions 11. Something about which information is stored 12. Stores cumulative information about an organization; like a ledger in a manual AIS 13. Contains detailed data for any general ledger account with many individual subaccounts 14. Contains records of individual business transactions that occur during a specific time period 15. Updating each transaction as it occurs 16. Devices that capture transaction data in machine-readable form at the time and place of their origin 17. Used to record large numbers of repetitive transactions 18. Set of interrelated, centrally coordinated files 19. Two or more subgroups of digits are used to code items 20. Updating done periodically, such as daily 21. Systematic assignment of numbers or letters to items to classify and organize them 22. Letters and numbers, derived from the item description, are interspersed to identify items; usually easy to memorize 23. Initial record of a transaction that takes place; usually recorded on preprinted forms or formatted screens p. audit trail q. entity r. attribute s. field t. record u. data value v. master file w. transaction file x. database batch processing z. online, real-time processing Fields containing data about entity attributes like a row in a spreadsheet Sets of numbers are reserved for specific categories of data 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
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Accounting Information Systems
ISBN: 978-0133428537
13th edition
Authors: Marshall B. Romney, Paul J. Steinbart
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