Electronic Data Processiong Systems

28 terms by kosdaisy 

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Chapter 6 of Accounting Information Systemsn by Bodnar. - select terms and key points

Completeness Check

Checks that entries exist in fields that cannot be processed blank

Field Format Check

Checks that each character in a field is in proper mode (i.e., alpha or numeric)

Field Length Check

Checks the entry in a field for a specific number of characters

Field Sign Check

Checks the sign (positive/negative) of a numeric field for the correct value

Limit Test

An edit program checks the value of a numeric field against a predetermined upper and/or lower limit (range).

Reasonableness Check

The value of a numeric field is compared to another numeric field in the same record

Valid Code Check

A type of table lookup that matches the value of a code to a table file of acceptable code values

Check Digit

Validates a numeric code through the use of a check digit algorithm by adding an extra digit to a code number by applying mathematical calculations to the individual digitsw in the code number

Combination Field Check

The value of one field is compared or related to another field to establish validity

Internal Label Check

An internal file label is read to validate the characteristics of a field

Sequence Check

A field in a series of records is checked for ascending or descending sequence

Record Count Check

The number of records in a file is counted during processing and balanced to input controls

Hash Total Check

The hash total of a field in a file is computed during processing and balanced to input controls

Financial Total Check

The financial total of a field in a file is computed during processing and balanced to input controls

Tagging

Audit-oriented information that is included with original transaction data to provide an audit trail

File

A collection of records that are related by some attributes

Record

An organized collection of fields (aka data items) that are grouped for processing

Transaction File

A collection of raw transaction input data that usually contain data that are of temporary interest

Master File

Contains data that are permanent or of continuing interest

Reference File AKA Table File

Files containing data that are necessary to support data processing

Batch Processing

Accumulating source documents into groups for processing on a periodic basis

Continuous Operations Auditing

The use of programmed edit tests to discriminate between acceptable and non-acceptable data values so that some items are either held in suspense of processing until audited or collected for audit after processing

Input Document Control Form

Documents batch control totals for batches of input data transmitted between user departments and the data processing department

Line Coding

Assigning codes to items in the general ledger that indicate the item's use and placement in financial statements

On-line, real-time systems (OLRS)

Computer systems that process input data immediately after they are input and can provide immediate output to users

Program Data Editing

A software techniques used to screen data for errors prioer to computer processing

REA (Resources-Events-Agents) Model

A model of the accounting systems that focus on recording Events along with their impact on related Resources and connection related Agents. Accounting in this realm is typically implemented in relational database systems with the agents serving as the entities int eh entity-relationships

Transaction Processing System

A system that collects and processes transactions and provides immediate output concerning processing

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