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Study sets matching "accounting chapter 4 systems"

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Study sets matching "accounting chapter 4 systems"

36 terms
Accounting Systems Chapter 4
business process map notations
sales cycle processes
how many symbols does a flowchart use?
Vendors
1. flowcharts... 2. data flow diagrams... 3. unified modeling langu…
create invoices, receive customer payments, make deposits
5
relates to the purchasing cycle for the organization and the…
business process map notations
1. flowcharts... 2. data flow diagrams... 3. unified modeling langu…
sales cycle processes
create invoices, receive customer payments, make deposits
10 terms
Accounting systems chapter 4
B
A
D
B
The relational data model portrays data being stored in... A) hi…
An employee database that consolidates payroll, personnel, an…
What is each row in a relational database table called?... A) a…
The internal-level schema of a database system consists of an…
B
The relational data model portrays data being stored in... A) hi…
A
An employee database that consolidates payroll, personnel, an…
21 terms
Accounting Information Systems Chapter 4 (ACCT 371)
attributes
cloud computing
data dictionary
database
characteristics, properties, or adjectives that describe each…
internet based computing where shared resources, software, an…
describes the data fields in each database records such as fi…
a shared collection of logically related data for various uses
attributes
characteristics, properties, or adjectives that describe each…
cloud computing
internet based computing where shared resources, software, an…
10 terms
Accounting Systems Chapter 4
All of the following are reasons why I…
Data transcription is best described a…
The acronyms POS, MICR, and OCR are ex…
Purchasing backup services from an Int…
D
C
A
D
All of the following are reasons why I…
D
Data transcription is best described a…
C
48 terms
Accounting Systems Chapter 4
Data Flow Diagram (DFD)
(DFD)
(DFD)
(DFD)
graphical representation of a system that depicts a system's…
Bubble symbol: depicts an entity or a process within which in…
Data flow symbol: represents a pathway for data
External entity symbol: portrays a source or a destination of…
Data Flow Diagram (DFD)
graphical representation of a system that depicts a system's…
(DFD)
Bubble symbol: depicts an entity or a process within which in…
19 terms
Accounting Systems Chapter 4
database
hierarchical data model
network data model
relational data model
A shared collection of logically related data for various uses.
Organizes data into a tree-like structure that allows repeati…
A flexible model representing objects and their relationships…
Stores information in the form of related two-dimensional tab…
database
A shared collection of logically related data for various uses.
hierarchical data model
Organizes data into a tree-like structure that allows repeati…
16 terms
Accounting Systems Chapter 4
Revenue Cycle
Four Activities in Revenue Cycle
Sales Order
Electronic Data Interchange (EDI)
Recurring set of business activities and data processing oper…
1) Sales order entry... 2) Shipping... 3) Billing... 4) Cash Collections
Document which shows item numbers, quantities, price, etc
Used to take orders automatically from customers without the…
Revenue Cycle
Recurring set of business activities and data processing oper…
Four Activities in Revenue Cycle
1) Sales order entry... 2) Shipping... 3) Billing... 4) Cash Collections
34 terms
Accounting Information Systems - Chapter 4
What is the data processing cycle?
Input
Process
Types of Processing
Input, Process, Storage and Output
An information processing activity that captures and feeds tr…
An information processing activity that transforms data accor…
Classification... Calculation, or computation... Comparison... Sorting…
What is the data processing cycle?
Input, Process, Storage and Output
Input
An information processing activity that captures and feeds tr…
35 terms
Accounting Information Systems Chapter 4
database
database management system (DBMS)
database administrator
data warehouse
a set of interrelated, centrally coordinated data files that…
the program that manages and controls the data and the interf…
the person responsible for coordinating, controlling, and man…
very large databases containing detailed and summarized data…
database
a set of interrelated, centrally coordinated data files that…
database management system (DBMS)
the program that manages and controls the data and the interf…
26 terms
Accounting Information Systems Chapter 4
Update anomaly
Insert anomaly
Delete anomaly
Relational database
Improper database organization where a non-primary key item i…
Improper database organization that results in the inability…
Improper organization of a database that results in the loss…
A database built using the relational data model
Update anomaly
Improper database organization where a non-primary key item i…
Insert anomaly
Improper database organization that results in the inability…
32 terms
Accounting Info Systems Chapter 4
Exposure
Insurance
Common Business Exposures
White-Collar Crime
Potential Financial * Probability of Occurrence(Risk) ... Effect…
Dont need _______ if probability of occurrence is very low
-Deficient revenues due to decreases in earnings resulting fr…
occurs when assets are deceitfully diverted from proper use o…
Exposure
Potential Financial * Probability of Occurrence(Risk) ... Effect…
Insurance
Dont need _______ if probability of occurrence is very low
8 terms
Accounting Information Systems Chapter 4
Update anomaly
Insert anomaly
Delete anomaly
Relational database
Improper database organization where a non-primary key item i…
Improper database organization that results in the inability…
Improper organization of a database that results in the loss…
A database built using the relational data model
Update anomaly
Improper database organization where a non-primary key item i…
Insert anomaly
Improper database organization that results in the inability…
35 terms
Accounting Information Systems Chapter 4
database
database management system (DBMS)
database administrator
data warehouse
a set of interrelated, centrally coordinated data files that…
the program that manages and controls the data and the interf…
the person responsible for coordinating, controlling, and man…
very large databases containing detailed and summarized data…
database
a set of interrelated, centrally coordinated data files that…
database management system (DBMS)
the program that manages and controls the data and the interf…
32 terms
Accounting Information Systems Chapter 4
database
database management system (DBMS)
database administrator
data warehouse
a set of interrelated, centrally coordinated data files that…
the program that manages and controls the data and the interf…
the person responsible for coordinating, controlling, and man…
very large databases containing detailed and summarized data…
database
a set of interrelated, centrally coordinated data files that…
database management system (DBMS)
the program that manages and controls the data and the interf…
7 terms
Chapter 4 - Accounts and the Double Entry Accounting System
Chart of Accounts
Ledger
Double Entry Accounting
Debit
A list of all accounts used by a business.
A group of accounts; also referred to as a general ledger.
A system that recognizes the different sides of business tran…
An entry on the left side of an account.
Chart of Accounts
A list of all accounts used by a business.
Ledger
A group of accounts; also referred to as a general ledger.
27 terms
Accounting Information Systems Chapter 4 Key Terms
Expenditure Cycle
Economic Order Quantity (EOQ)
Reorder Point
Materials Requirements Planning (MRP)
A recurring set of business activities and related informatio…
The traditional approach to managing inventory, which is to m…
A level of the Economic Order Quantity that specifies WHEN to…
A process which seeks to reduce required inventory levels by…
Expenditure Cycle
A recurring set of business activities and related informatio…
Economic Order Quantity (EOQ)
The traditional approach to managing inventory, which is to m…
13 terms
Accounting Information Systems Chapter 4
Database
Database Management System
Data Warehouse
Business Intelligence
Set of interrelated, centrally coordinated data files that ar…
The program that manages and controls the data and the interf…
Is one or more very large databases containing both detailed…
Analyzing large amounts of data for strategic decision making
Database
Set of interrelated, centrally coordinated data files that ar…
Database Management System
The program that manages and controls the data and the interf…
35 terms
Accounting Information Systems Chapter 4
Database
Database Management System
Database System
Database Administrator
a set of interrelated, centrally coordinated data files that…
the program that manages and controls the data and the interf…
the database, the DBMS and the application programs that acce…
the person responsible for coordinating , controlling and man…
Database
a set of interrelated, centrally coordinated data files that…
Database Management System
the program that manages and controls the data and the interf…
20 terms
Accounting Information Systems - Chapter 4
database management system
database system
database administrator
schema
the program that manages and controls the data and the interf…
the database, the DBMS, and the application programs that acc…
the person responsible for coordinating, controlling, and man…
a description of the data elements in a database, the relatio…
database management system
the program that manages and controls the data and the interf…
database system
the database, the DBMS, and the application programs that acc…
54 terms
Accounting Information Systems: Chapter 4
accounting system
aging
amount control total
anticipation
methods and records established to identify, assembled, analy…
identification of unprocessed or retained items in files acco…
totals of homogeneous amount for a group of transactions or r…
expectation of a given transaction or event at a particular t…
accounting system
methods and records established to identify, assembled, analy…
aging
identification of unprocessed or retained items in files acco…
33 terms
Accounting Information Systems Chapter 4
access control list
accounts receivable subsidiary ledger
application integrety
approved credit memo
lists containing information that defines the access privileg…
account record that shows activity by detail for each account…
process through which the proper functioning of the computer…
the credit manager evaluates the circumstances of the return…
access control list
lists containing information that defines the access privileg…
accounts receivable subsidiary ledger
account record that shows activity by detail for each account…
52 terms
Accounting Information Systems Chapter 4
Hacking
Hijacking
Botnet
Zombie
Unauthorized access, modification, or use of an electronic de…
gaining control of someone else's computer to carry out illic…
Short for robot network, a network of hijacked and powerful a…
A hijacked computer, typically part of a botnet, that is used…
Hacking
Unauthorized access, modification, or use of an electronic de…
Hijacking
gaining control of someone else's computer to carry out illic…
34 terms
Accounting Systems 4510 - Chapter 4
Database
Database Management System (DBMS)
Database System
Database Administrator
A set of interrelated, centrally coordinated data files that…
The program that manages and controls the data and the interf…
The database, the DBMS, and the application programs that acc…
The person responsible for coordinating, controlling, and man…
Database
A set of interrelated, centrally coordinated data files that…
Database Management System (DBMS)
The program that manages and controls the data and the interf…
Accounting Information Systems - Chapter 4
Advantages of Cloud computing
AICPA Trust Services Principles
Antivirus software
Application controls
Scalability, Expanded access, infrastructure is reduced, cost…
Security, Availability, Processing Integrity, Online Privacy,…
Continually scans the computer system for viruses and worms a…
A form of computer-based internal control which are used spec…
Advantages of Cloud computing
Scalability, Expanded access, infrastructure is reduced, cost…
AICPA Trust Services Principles
Security, Availability, Processing Integrity, Online Privacy,…
34 terms
Accounting Information Systems: Chapter 4 Vocab
Database
Database Management System (DBMS)
Database System
Database Administrator
A set of interrelated, centrally coordinated data files that…
The program that manages and controls the data and the interf…
The database, the DBMS, and the application programs that acc…
The person responsible for coordinating, controlling, and man…
Database
A set of interrelated, centrally coordinated data files that…
Database Management System (DBMS)
The program that manages and controls the data and the interf…
43 terms
Accounting Information Systems II; Chapter 4
Database
Database management system (DBMS)
Database system
Database administrator
A set of interrelated, centrally coordinated data files that…
The program that manages and controls the data and the interf…
The database, the DBMS, and the application programs that acc…
The person responsible for coordinating, controlling, and man…
Database
A set of interrelated, centrally coordinated data files that…
Database management system (DBMS)
The program that manages and controls the data and the interf…
8 terms
Accounting Information Systems Chapter 4
Update anomaly
Insert anomaly
Delete anomaly
Relational database
Improper database organization where a non-primary key item i…
Improper database organization that results in the inability…
Improper organization of a database that results in the loss…
A database built using the relational data model
Update anomaly
Improper database organization where a non-primary key item i…
Insert anomaly
Improper database organization that results in the inability…
35 terms
ACFI 890 - Accounting Information Systems // Chapter 4
Database
Database Management System (DBMS)
Database System
Data Administrator
Set of interrelated, centrally coordinated data files that ar…
Program that manages and control the data and the interfaces…
Database, DBMS, applications that access the database through…
Person responsible for coordinating, controlling, and managin…
Database
Set of interrelated, centrally coordinated data files that ar…
Database Management System (DBMS)
Program that manages and control the data and the interfaces…
60 terms
Dunn: REA Accounting Systems Chapter 4
Risk
Exposure
Opportunity
internal controls
any chance of injury or loss
an uncontrolled risk
potential for reward
activities performed to minimized or eliminate risks
Risk
any chance of injury or loss
Exposure
an uncontrolled risk
10 terms
Accounting Information Systems Midterm chapter 4
External entities
Context diagram
Internal entity
Logical data flow diagram
Entities (i.e., persons, places or things) outside the system…
A top level, or least detailed, data flow diagram of an infor…
An entity (I.e., person place, or thing) within the system th…
A graphical representation of a system showing the systems pr…
External entities
Entities (i.e., persons, places or things) outside the system…
Context diagram
A top level, or least detailed, data flow diagram of an infor…
8 terms
Accounting Chapter 4
account number
correcting entry
file maintenance
general ledger
The number assigned to an account.
A journal entry made to correct an error in a previous journa…
The procedure for arranging accounts in a general ledger, ass…
A ledger that contains all accounts needed to prepare financi…
account number
The number assigned to an account.
correcting entry
A journal entry made to correct an error in a previous journa…
25 terms
Core Concepts of Accounting Information Systems Chapter 4
Microsoft uses this symbol to represen…
This is the Access tool that prohibits…
Which one of these is not a good guide…
All of the following are advantages of…
D) ∞
A) Referential integrity
D) Assign at least 50 characters to each text field
C) It always limits users to numeric entries
Microsoft uses this symbol to represen…
D) ∞
This is the Access tool that prohibits…
A) Referential integrity
8 terms
Accounting Chapter 4 Terms
Ledger
General Ledger
Account Number
File Maintenance
Group of accounts
Ledger that contains all accounts needed to prepare financial…
Number assigned to account
Arranging accounts in a general ledger, assigning account num…
Ledger
Group of accounts
General Ledger
Ledger that contains all accounts needed to prepare financial…
7 terms
Accounting Chapter 4
Account Number
Correcting Entry
File Maintenance
General Ledger
The number assigned to an account.
A journal entry made to correct an error in a previous journa…
The procedure for arranging accounts in a general ledger, ass…
A ledger that contains all account needed to prepare financia…
Account Number
The number assigned to an account.
Correcting Entry
A journal entry made to correct an error in a previous journa…
10 terms
Accounting Chapter 4
The process of transferring the inform…
a group of accounts
a ledger that contains all accounts ne…
form used to record all information ab…
Posting
Ledger
General Ledger
Account
The process of transferring the inform…
Posting
a group of accounts
Ledger
15 terms
Accounting chapter 4 *fisher
Account Title
Ledger
File Maintenance
Opening an Account
The number signed to an account
A group of accounts
The procedure for arranging accounts in a general ledger, ass…
Writing an account title and number on the heading of an acco…
Account Title
The number signed to an account
Ledger
A group of accounts
13 terms
Glencoe Accounting Chapter 4
ledger
chart of accounts
double-entry accounting
T Account
a book where you keep information by account
a list of all accounts and their assigned account number
a system of recordkeeping in which each business transaction…
an accounting tool that shows increases or decreases that are…
ledger
a book where you keep information by account
chart of accounts
a list of all accounts and their assigned account number
8 terms
Accounting Chapter 4
ledger
general ledger
account number
file maintenance
A group of accounts
A ledger that contains all accounts needed to prepare financi…
The number assigned to an account
The procedure for arranging accounts in a general ledger, ass…
ledger
A group of accounts
general ledger
A ledger that contains all accounts needed to prepare financi…
7 terms
Accounting - Chapter 4
Account Number
Correcting Entry
File Maintenance
General Ledger:
The number assigned to an account.
A journal entry made to correct an error in a previous journa…
The procedure for arranging accounts in a general ledger, ass…
A ledger that contains all accounts needed to prepare financi…
Account Number
The number assigned to an account.
Correcting Entry
A journal entry made to correct an error in a previous journa…
7 terms
Accounting Chapter 4
ledger
general ledger
account number
file maintenance
a group of accounts
a ledger that contains all accounts needed to prepare financi…
the number assigned to an account
the procedure for arranging accounts in a general ledger, ass…
ledger
a group of accounts
general ledger
a ledger that contains all accounts needed to prepare financi…
8 terms
Accounting Chapter 4 Terms
Ledger
General Ledger
Account Number
File Maintenance
Group of accounts
Ledger that contains all accounts needed to prepare financial…
Number assigned to account
Arranging accounts in a general ledger, assigning account num…
Ledger
Group of accounts
General Ledger
Ledger that contains all accounts needed to prepare financial…
18 terms
Accounting Chapter 4 Terms
Ledger
General Ledger
Account Number
File Maitenance
A group of accounts
A ledger that contains all accounts needed to prepare financi…
The number assigned to an account
The procedure for arranging accounts in a general ledger, ass…
Ledger
A group of accounts
General Ledger
A ledger that contains all accounts needed to prepare financi…
7 terms
Accounting I - Chapter 4
account number
correcting entry
file maintenance
general ledger
the number assigned to an account
an additional journal entry, used to correct an incorrect jou…
the procedure for arranging accounts in a general ledger, ass…
a ledger that contains all accounts needed to prepare financi…
account number
the number assigned to an account
correcting entry
an additional journal entry, used to correct an incorrect jou…
13 terms
Chapter 4 - Accounting Terms
entry
journal
special amount column
source document
Information for each transaction recorded in a journal.
A form for recording transactions in chronological order.
A journal amount column headed with an account title.
A business paper from which information is obtained for a jou…
entry
Information for each transaction recorded in a journal.
journal
A form for recording transactions in chronological order.
8 terms
Accounting Chapter 4
Account Number
Correcting entry
File maintenance
General Ledger
The number assigned to an account.
An additional journal entry made to correct an incorrect jour…
The procedure for arranging accounts in a general ledger, ass…
a ledger that contains all accounts needed to prepare to prep…
Account Number
The number assigned to an account.
Correcting entry
An additional journal entry made to correct an incorrect jour…
35 terms
Chapter 4 The Accounting System: Concepts and Applications
Basic concepts and terms used in accou…
Entity
Transaction
Source document
Entity concept... Transactions... Source documents... Monetary unit co…
Considered to be separate from its owners and from any other…
An exchange of property or service by a company with another…
A business record used as evidence that a transaction has occ…
Basic concepts and terms used in accou…
Entity concept... Transactions... Source documents... Monetary unit co…
Entity
Considered to be separate from its owners and from any other…
45 terms
Accounting Chapter 4
journal
balanced-ruled account forms
ledger
general ledger
A permanent record of the debit and credit parts of each tran…
Account forms that have columns for debit and credit balances
A group of accounts
A ledger that contains all accounts needed to prepare financi…
journal
A permanent record of the debit and credit parts of each tran…
balanced-ruled account forms
Account forms that have columns for debit and credit balances
8 terms
Accounting Chapter 4
Ledger
General Ledger
Account Number
File Maintenance
A group of accounts.
A ledger that contains all accounts needed to prepare financi…
The number assigned to an account.
The procedure for arranging accounts in a general ledger, ass…
Ledger
A group of accounts.
General Ledger
A ledger that contains all accounts needed to prepare financi…
13 terms
Accounting - Chapter 4
Ledger
General Ledger
Account Number
File Maintenance
A group of accounts.
A ledger that contains all accounts needed to prepare financi…
The number assigned to an account.
The procedure for arranging accounts in a general ledger, ass…
Ledger
A group of accounts.
General Ledger
A ledger that contains all accounts needed to prepare financi…
8 terms
Accounting- Chapter 4
Ledger
General Ledger
Account Number
File Maintenance
A group of accounts.
A ledger that contains all accounts needed to prepare financi…
The number assigned to an account.
The procedure for arranging accounts in a general ledger, ass…
Ledger
A group of accounts.
General Ledger
A ledger that contains all accounts needed to prepare financi…
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