Romney Chapter 2 Kelompok 9 SIA
Romney Chapter 2 Kelompok 9 SIA
Romney Chapter 2 Kelompok 9 SIA
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Data Processing Cycle
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The Data Processing Cycle
Determines
What data is stored?
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Data Input—Capture
Employee who made the sale and the checkout clerk who processed the sale
Item(s) sold
Delivery instructions
For credit sales : customer name, customer bill-to, and ship to addresses
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Paper-Based Source Documents
Turnaround
Usually paper-based
Are sent from
organization to customer
Same document is
returned by customer to
organization
Turnaround Document
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Data Input—Accuracy and Control
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Data Storage
General
Infrequent or specialized transactions
Specialized
Repetitive transactions
E.g., sales transactions
Sequence
Digit Position Meaning
Items numbered consecutively
1–2 Product Line, size,
Block and so on
Specific range of numbers are
associated with a category 3 Color
10000–199999 = Electric Range
4–5 Year of
Group Manufacture
Positioning of digits in code provide
meaning 6–7 Optional Features
1241000 12 = Dishwasher
Mnemonic
Letters and numbers 4 = White
Easy to memorize 10 = 2010
Code derived from description of item 00 = No Options
Chart of accounts
Type of block coding
Transaction
Contains records of a
business from a specific
period of time
Master
Permanent records
Updated by transaction
with the transaction file
Database
Set of interrelated files
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Data Output Types
Soft copy
Displayed on a screen
Hard copy
Printed on paper
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ERP System (Background)
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ERP Systems
ERP modules:
Financial
Human resources and payroll
Order to cash
Purchase to pay
Manufacturing
Project management
Customer relationship management
System tools
Cost
Time-consuming to implement
Complex
Resistance to change
Ilustration :
23 b. source documents 2. Items are numbered consecutively to account for all items; missing items cause a
gap in the numerical sequence
7 c. turnaround documents 3. Path of a transaction through a data processing system from point of origin to final
output, or backward from final output to point of origin
16 d. source data automation 4. List of general ledger account numbers; allow transaction data to be coded
classified, and entered into proper accounts; facilitates preparation of financial
statements and reports
13 f. subsidiary ledger 6. Portion of a data record that contains the data value for a particular attribute, like
a cell in spreadsheet
26 g. control account 7. Company data sent to an external party and then returned to the system as input
25 j. block code 10. The steps a company must follow to efficiently and effectively process data about
its transactions
22 l. mnemonic code 12. Stores cumulative information about an organization; like a ledger in a manual AIS
4 m. chart of accounts 13. Contains detailed data for any general ledger account with many individual
subaccounts
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Problem 2.5
Term Definition
8 n. general journal 14. Contains records of individual business transactions that occur during specific time
period
3 p. audit trail 16. Devices that capture transaction data in machine-readable form at the time and
place of origin
6 s. Field 19. Two or more subgroups of digits are used to code items
5 u. data value 21. Systematic assignment of numbers or letters to items to clasify and organize them
12 v. master file 22. Letters and numbers, derived from the item description, are interpersed to identify
items; usually easy to memorize
14 w. transaction file 23. Initial record of a transaction that takes place, usually recorded on preprinted
forms or formatted screens
18 x. database 24. Fields containing data about entity attributes; like a row in spreadsheet
20 y. batch processing 25. Sets of numbers are reserved for specific categories of data
15 z. online, real-time processing 26. The general ledger account corresponding to a subsidiary ledger, where the sum
of all subsidiary ledger entries should equal the amount in the general ledger account
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