The West Company maintains a master accounts receivable disk file. Approved applications for new charge accounts are

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The West Company maintains a master accounts receivable disk file. Approved applications for new charge accounts are keyed to disk. The resulting file is sorted and processed against the master file.
The current master disk file is strictly sequential. What are some advantages and disadvantages that might accrue from changing the file organization method to either a random or indexed- sequential structure?

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...
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Accounting Information Systems

ISBN: 9780130861771

8th Edition

Authors: George H. Bodnar, William S. Hopwood

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