Chapter 2: Introduction to Transaction Processing
Accounting Record - ANS-Document, journal, or ledger used in transaction cycles
Alphabetic Codes - ANS-Alphabetic characters assigned sequentially
Alphanumeric Codes - ANS-Codes that allow the use of pure alphabetic characters embedded
within numeric codes
Archive File - ANS-File that contains records of past transactions that are retained for future
reference
Audit Trail - ANS-Accounting records that trace transactions from their source documents to the
financial statements
Batch Systems - ANS-Systems that assemble transactions into groups for processing
Block Code - ANS-Coding scheme that assigns ranges of values to specific attributes such as
account classifications
Cardinality - ANS-Numerical mapping between entity instances...
Chart of Accounts - ANS-Listing of an organization's accounts showing the account number and
name
Conversion Cycle - ANS-Cycle composed of the production system and the cost accounting
system
Currency of Information - ANS-Problem associated with the flat-file model because of its failure
to update all the user files affected by a change in status; may result in decisions based on
outdated information
Data Flow Diagram - ANS-Use of a set of symbols in a diagram to represent the processes,
data sources, data flows, and process sequences of a current or proposed system
Data Model - ANS-Blueprint for what ultimately will become the physical database
Data Storage - ANS-Efficient information system that captures and stores data only once and
makes this single source available to all users who need it
Data Updating - ANS-Periodic updating of data stored in the files of an organization
Accounting Record - ANS-Document, journal, or ledger used in transaction cycles
Alphabetic Codes - ANS-Alphabetic characters assigned sequentially
Alphanumeric Codes - ANS-Codes that allow the use of pure alphabetic characters embedded
within numeric codes
Archive File - ANS-File that contains records of past transactions that are retained for future
reference
Audit Trail - ANS-Accounting records that trace transactions from their source documents to the
financial statements
Batch Systems - ANS-Systems that assemble transactions into groups for processing
Block Code - ANS-Coding scheme that assigns ranges of values to specific attributes such as
account classifications
Cardinality - ANS-Numerical mapping between entity instances...
Chart of Accounts - ANS-Listing of an organization's accounts showing the account number and
name
Conversion Cycle - ANS-Cycle composed of the production system and the cost accounting
system
Currency of Information - ANS-Problem associated with the flat-file model because of its failure
to update all the user files affected by a change in status; may result in decisions based on
outdated information
Data Flow Diagram - ANS-Use of a set of symbols in a diagram to represent the processes,
data sources, data flows, and process sequences of a current or proposed system
Data Model - ANS-Blueprint for what ultimately will become the physical database
Data Storage - ANS-Efficient information system that captures and stores data only once and
makes this single source available to all users who need it
Data Updating - ANS-Periodic updating of data stored in the files of an organization
