Beruflich Dokumente
Kultur Dokumente
Input
Process
Output
Online
Periodic (Batched)
Realtime (Immediate)
Direct Updating
Sequential Updating
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 off-line or on-line approach to data entry
Input Documents
Input documents typically do the following:
Authorize Subsequent Transactions Trigger Desired Actions Reflect Accountability Provide Data for Output and Reference
Source(s) of Transactions Focus of Transaction Data Input Approach Timing of Processing Mode of Processing Timing of Outputs Users of Information
Main Computer Site Batches of Events Off-line Periodic (delayed) Sequential Spooled Currency not critical
Remote Individual Events On-line Immediate (real- time) Direct Immediate Currency critical
Figure 5-7
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
Keying operation
Document
Manual Operation
Connector between two points on a flowchart Journal or ledger
Permanent file of documents Information flow Document flow Annotation for additional explanation
Envelope
12
Goods Requisition Form
A File
System Flowcharts
System Flowcharts depict the flows of data
and processing steps in an AIS They use symbols that are industry conventions standardized by the American
National Standards Institute (ANSI)
Flowcharting symbols are grouped as input-output symbols, processing symbols, storage symbols, data and information flow symbols, and miscellaneous symbols
Manual Input
Document
Also output as reports
Display
Used when type of media is unknown or for manual card files, ledgers, batch logs, etc.
Collate
Also known as off-line process
Document
Magnetic Disk Off-line Storage
Terminal
Can also be an external entity
Logic Flow
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
Origination of Transactions
Batch of Documents
Prepare Batch Documents for Sequential Processing Post Data to Accounting Records & Verify Batch Totals
Recipients of Outputs
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:
Indexed sequential file Randomization Binary searches Linked lists Inverted lists
All Direct Access methods require direct-access storage media such as magnetic disks and the use of Pointers Pointers are data elements whose values specify or point to the physical storage addresses where associated data are stored. In contrast to the other data elements of a record, a pointer provides direction rather than content
This type of file combines a sequential arrangement of records with an index that cross-references the primary key values of the records The index enables individual records to be retrieved quickly, while the file retains the benefits of sequential processing
Data File
Addr Emp. #
500 501 503 504 506 508 509 512 513
Name
3
2
Binary Search
Data File
Description Dye-12oz. Dye-16 oz. Dye-24 oz. Conc-1 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
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