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ACG 4401 EXAM 1 VERIFIED STUDY GUIDE

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ACG 4401 EXAM 1 VERIFIED STUDY GUIDE

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ACG 4401 EXAM 1 VERIFIED STUDY GUIDE



data processing cycle - Answers - The four operations (data input, data storage, data
processing, and information output) performed on data to generate meaningful and
relevant information.

source documents - Answers - Documents used to capture transaction data at its
source - when the transaction takes place. Examples include sales orders, purchase
orders, and employee time cards.

turnaround documents - Answers - Records of company data sent to an external party
and then returned to the system as input. Turnaround documents are in machine-
readable form to facilitate their subsequent processing as input records. An example is
a utility bill.

source data automation - Answers - The collection of transaction data in machine-
readable form at the time and place of origin. Examples are point-of-sale terminals and
ATMs.

coding - Answers - The systematic assignment
of numbers or letters to
items to classify and organize
them.

sequence codes - Answers - Items are numbered consecutively so that
gaps in the sequence code indicate missing items that should be investigated.
Examples include prenumbered checks, invoices, and purchase orders.

block codes - Answers - Blocks of numbers that are reserved for specific
categories of data, thereby
helping to organize the data.
An example is a chart of
accounts.

group codes - Answers - Two or more subgroups
of digits that are used to
code an item. A group code is
often used in conjunction with a
block code.

,mnemonic codes - Answers - Letters and numbers that are interspersed to identify an
item. The mnemonic code is derived from the description of the item and is usually easy
to memorize.

Data Storage Guidelines - Answers - - Be consistent with its intended use, which
requires that the code designer determine desired
system outputs prior to selecting the code.

- Allow for growth. For example, don't use a three-digit employee code for a fast-
growing company with 950 employees.

- Be as simple as possible to minimize costs, facilitate memorization and interpretation,
and ensure employee acceptance.

- Be consistent with the company's organizational structure and across the company's
divisions.

entity - Answers - The item about which
information is stored in a record.
Examples include an employee,
an inventory item, and
a customer.

attributes - Answers - The properties, identifying numbers, and characteristics
of interest of an entity that is stored in a database. Examples
are employee number, pay rate, name, and address.

field - Answers - The portion of a data
record where the data value for
a particular attribute is stored.
For example, in a spreadsheet
each row might represent a
customer and each column is an
attribute of the customer. Each
cell in a spreadsheet is a field.

record - Answers - A set of fields whose data values describe specific attributes of an
entity, such as all payroll data relating to a single
employee. An example is a row
in a spreadsheet.

data value - Answers - The actual value stored in a field. It describes a particular
attribute of an entity. For
example, the customer name field would contain "ZYX Company" if that company was a
customer.

, file - Answers - A set of logically related
records, such as the payroll records of all employees.

master file - Answers - A permanent file of
records that stores cumulative
data about an organization. As
transactions take place, individual records within a master file are updated to keep them
current.

transaction file - Answers - A file that contains the individual business transactions that
occur during a specific fiscal period. A transaction file is conceptually similar to a journal
in a manual AIS.

Create (Data Processing) - Answers - New data records (add, enter)
Existing data removed (purge)

Read (Data Processing) - Answers - Existing data unchanged (retrieve, view)

Update (Data Processing) - Answers - Existing data changed (retrieve - change -
update)

Delete (Data Processing) - Answers - Existing data removed (purge)

document - Answers - A record of a transaction or other company data. Examples
include checks, invoices, receiving reports, and purchase requisitions.

report - Answers - System output, organized in a meaningful fashion, that is used by
employees to control operational activities, by managers to make decisions and design
strategies, and by
investors and creditors to understand a company's business activities.

query - Answers - A request for the data base to provide the information needed to deal
with a problem or answer a question. The information is retrieved, displayed or printed,
and/or analyzed as requested.

Hard Copy vs Electronic (Information Output Type) - Answers - When displayed on a
monitor,
output is referred to as "soft copy." When printed on paper, it is referred to as "hard
copy."

Recurring vs Ad Hoc (Information Output Type) - Answers - Some reports, such as
financial statements and sales analyses, are produced on a regular basis. Others are
produced on an exception basis to call attention to unusual conditions.

System-Defined vs User-Defined (Information Output Type) - Answers - Repetitive
queries are often

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