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28 terms

Electronic Data Processiong Systems

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