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Chapter 2

Introduction to
Transaction Processing

Principles of Accounting Information


Systems, Asia Edition
James A. Hall

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Relationship between Transaction Cycles

Figure 2-1

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Manual System Accounting Records
 Source Documents
 Product Documents
 Turnaround Documents

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Manual System Accounting Records


 Journals - a record of chronological entry
 Ledger - a book of financial accounts

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Flow of Information from Economic
Event Into the General Ledger

Figure 2-8

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Audit Trail

Source General Financial


Journal Statements
Document Ledger

Financial General Source


Statements Journal
Ledger Document

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Example of Tracing an Audit Trail
Verifying Accounts Receivable

Accounts Receivable Control Account-General Ledger

Accounts Receivable Subsidiary Ledger


(sum of all customers’ receivables)

Physical Financial

Sales Journal Cash Receipts Journal

Sales Order Deposit Slip


Shipping Notice
Remittance Advice
©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.

Computer-Based Systems

 The audit trail is less observable in computer-


based systems than traditional manual systems.
 The data entry and computer programs are the
physical trail.
 The data are stored in magnetic files.

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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

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Accounting Records in a Computer-Based System

Figure 2-11

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Entity Relationship Diagram (ERD)
 A documentation technique to represent
the relationship between entities in a
system.

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Cardinalities

 Represent the numerical mapping


between entities:
 one-to-one
 one-to-many
 many-to-many

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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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Data Flow Diagrams (DFD)

 use symbols to represent the processes, data


sources, data flows, and entities in a system

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Data Flow Diagram Symbols

Entity Data Store


Name Name

N
Process
Description
Direction of
data flow

Figure 2-12

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System Flowcharts

 illustrate the relationship among processes


and the documents that flow between
them

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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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Flowchart Showing Stated Fact I Translated


into Visual Symbols
Sales Department Credit Department Warehouse Shipping Department
Customer

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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System Flowcharts…

 are used to represent the relationship


between the key elements--input sources,
programs, and output products--of computer
systems

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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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Flowchart Showing Translation of


Facts 1, 2, and 3 into Visual Symbols

Figure 2-22
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Flowchart Showing All Facts Translated
into Visual Symbols

Figure 2-23
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Computer-Based Accounting
Systems

 Two broad classes of systems:


 batch systems
 real-time 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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Real-Time System
 process transactions individually at the
moment the economic event occurs

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