Topic 3(1)-Introduction of TPS

1. Definition:
- similar types of transactions are grouped together into transaction cycle that is a set of transactions
that occur in a related sequence
-3 transaction cycles:
1)The expenditure cycle 2. The conversion cycle 3.The revenue cycles
-is the acquisition of materials, -is the cycle composed of the -is the composed(组合) of sales
property and labor in exchange production system and the cost order processing and cash
for cash accounting system receipt
-time lag between the two due -Subsystem -time lag between the two due
to credit relations with supplier  Production plan to credit relations with
-Subsystem  Cost Accounting customers
 Acquisition of goods -Subsystem
 Cash disbursements to the  Sales order processing
supplier  Cash receipts

2) Accounting Records (Manual system)

A) Accounting record are document ,Journal or ledger use in the transaction cycle
1) Documents(3type） 2) Journals(3 type) 3) Ledger（2type）
-Source documents is the initial -A record of chronological entry - a book of financial accounts
of transaction that reflects the financial
I) Special journal effects of the firm’s
I) Product documents -Specific classes of transaction transactions after they are
-document result from that occur in high frequency posted from the various
transaction processing journals. 是反映公司交易的财
II) General Journal 务影响的财务账簿，这些交易
II) Turnover documents -Nonrecurring, infrequent and 是从各种日记账中录入的
-product documents of one dissimilar transactions(一次性/
system that become source of 不经常/不同的交易) 1. general ledger - shows
documents for another system activity for each account listed
III) Journal vouchers are on the chart of accounts
accounting journal entries into 2. subsidiary ledger - shows
an accounting system for the activity by detail for each
purposes of making corrections account type
or adjustments to the
accounting data. For control
purposes, all JVs should be
approved by the appropriate
designated authority

B) Manual system audit trails

• An audit trail is a set of accounting records that trace transactions from their source documents to
the financial statements.
• An audit trail is of most importance in the conduct of a financial audit. 在进行财务审计时，审计追
踪至关重要
• The external auditor’s responsibility to review of selected accounts and transactions to determine
their validity, accuracy, and completeness.
• Sampling and confirmation are two common techniques.
• Accountants should be able to trace in both directions
I）Source Document->Journal->General Ledger-> Financial statements
II）Financial statement-> General Ledger->Journal-> Source Document
2) Accounting records (digital/ Computer - based system)
A)Modern Accounting systems store data in 4 types of digital computer files:
transaction file 1) Master file 3) Reference file 4)Archive file
-is temporary file that -Contain account -is a file that stores the -is a file that contains
holds transaction data data used as standards records of past
records that will be for processing transactions that are
used to change or E.g: general ledger transactions. Contains retained( 保 存 ) for
update data in a master and subsidiary file relatively constant future reference
file. information used in
processing
-A temporary file
containing transactions E.g: Tax tables and
since the last update customer addresses

C) Audit trail
- The audit trail is less observable in computer -based systems than traditional manual system
-The data entry and computer programs are the physical trail
-The data are stored in digital files

3）File structures
• Digital file structures and storage techniques vary widely among transaction processing systems.(很
d 大差别)
• Some structures are effective at processing all records in large master files.(有些结构适用于处理大
型主文件中的所有记录)
• Some file structures are better for directly locating and processing a single record in a large file.(有
些文件结构更适合直接定位和处理大型文件中的单个记录)
• The legacy systems are large mainframe systems implemented in the late 1960s through the 1980s.
3 type of model:
1) The Flat-File Model (一个人一个 file 罢了)
-is the environment which individuals file are not related to others files(完全不会影响别人)

-Problems in the flat-file individual

I) Data storage(成本高)
-excessive storage costs of paper documents. Need an efficient information system that captures
and stores data only once and makes this single source available to all users who need it.纸质文件
和/或磁性形式的存储成本过高。需要一个高效的信息系统，只需捕获和存储数据一次，并使
这一单一来源对所有需要的用户可用。
II) Data updating(要一个一个换)
-is the periodic updating of data stored in the files of an organization. Changes or additions must be
performed multiple times(要一直更换)
III) Currency of information 信 息 的 时 效 性 ( 很 难 一 次 过 换 完 导 致 decision base on outdated
information)
-Failure to update all the user files affected by a change in status; may result in decisions based on
outdated information.
IV) Task-data dependence 任务-数据依赖性(不能得到额外的 information 因为是独立一个 file）
-user’s inability to obtain additional information as his or her needs change.
V) Data integration 数据集成：单独的文件很难在多个用户之间集成。
-separate files are difficult to integrate across multiple users
2) The Database model（share database)
The database model is a symbolic model of the structure of, and the associations between, an
organization’s data entities. 数据库模型是对组织数据实体的结构和关联的符号化描述
• The database management system (DBMS) is a software system that controls access to the data
resource.
• The most striking( 明 显 ) difference between the database model and the flat-file model is the
pooling of data into a common database that all organizational users share.( sharing database)
3)Transaction processing models （2 type of alternative transaction processing models)
I) Batch processing(分批处理) II) Real-time processing(实时处理)
• Batch processing involves gathering • Real-time processing systems process
transactions into groups or batches and then individual transactions continuously at the
processing the entire batch as a single event.(分 moment the economic event occurs(马上改)
group 然后已一个 batch 来处理) • generally require greater resources than
• A batch is a group of similar transactions that batch processing since they require dedicated
are accumulated over time and then processed processing capacity; however, these cost
together.(一样的交易，收集多多一次过处理) differentials are decreasing(能力高 cost 低)
• The transactions must be independent of one • oftentimes have longer systems
another during the time period over which the development time(system 比较复杂)
transactions are accumulated in order for batch • well suited to systems that process lower
processing to be appropriate.( 要 by group 和时 transaction volumes and those that do not
间) share common records.
• A time lag exists between the event and the • Terminals at distributed sites(织各处分布的
processing.事件和处理之间存在时间延迟 终 端 设 备 ) throughout the organization are
used for receiving, processing, and sending
Advantages: information on the status of current
• Organizations can increase efficiency by transactions.
grouping large numbers of transactions into
batches rather than processing each event Advantages:
separately. • have no time lag between the economic
• Batch processing provides control over the event and the processing
transaction process via control figures.( 几 个 • Ensures that the information in master files is
account 在一个 batch) always current.
*Deadlock or “wait” is a state that occurs between sites when data are locked by multiple sites that
are waiting for the removal of the locks from the other sites.