Professional Documents
Culture Documents
TPS
Expenditure Cycle
Subsystems: Purchasing/Accts Pay Cash Disbursements Payroll Fixed Assets
Conversion Cycle
Subsystems: Production Planning and Control Cost Accounting
Revenue Cycle
Subsystems: Sales Order Processing Cash Receipts
Finished Goods
Cash
Post
Audit Trail
Source Document
Journal General Ledger
Financial Statements
Financial Statements
General Ledger
Journal
Source Document
Accountants should be able to trace in both directions. Sampling and confirmation are two common techniques.
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Verifying Accounts Receivable - The Audit Trail Accounts Receivable Control Account-General Ledger
Sales Journal
Computer-Based Systems
The audit trail is less observable in computer-based systems than traditional manual systems. The data entry and computer programs are the physical trail. The data are stored in magnetic files.
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Computer Files
Master File - generally contains account data (e.g., general ledger and subsidiary file) Transaction File - a temporary file containing transactions since the last update Reference File - contains relatively constant information used in processing (e.g., tax tables, customer addresses) Archive File - contains past transactions for reference purposes
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Documentation Techniques
Documentation in a CB environment is necessary for many reasons. Five common documentation techniques:
Entity Relationship Diagram Data Flow Diagrams Document Flowcharts System Flowcharts Program Flowcharts
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Cardinality
represents the numerical mapping between entities:
one-to-one one-to-many many-to-many
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Cardinalities
Entity Salesperson Relationship Entity
Assigned
Car
1
Customer
Places
Order
Vendor
Supply
Inventory
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N
Process Description
Documents Flowcharts
illustrate the relationship among processes and the documents that flow between them contain more details than data flow diagrams clearly depict the separation of functions in a system
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On-page connector
Document flowline
Sales Department
Customer
Customer Order Prepare Sales Orders
Credit Department
Warehouse
Shipping Department
Sales Department
Customer
Customer Order Prepare Sales Orders Customer Order Sales Order #1 Sales Sales Order #1 OrderSales #1 Order #1
Credit Department
Sales Order #1 Checks Credit
Warehouse
Sales Order2
Shipping Department
A
Credit Records
Picks Goods
Stock Records
Sales Order2
Distribute SO and File Customer Sales Order Sales Signed Order 4 Order #1 Sales Order3 Sales N Order2
A Customer
System Flowcharts
are used to represent the relationship between the key elements--input sources, programs, and output products--of computer systems depict the type of media being used (paper, magnetic tape, magnetic disks, and terminals) in practice, not much difference between document and system flowcharts
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Computer process
Sales Department
Customer
Warehouse
Shipping Department
Edit and Credit Check Customer Order Sales Orders Terminal Update Program
AR File
Inventory
Sales Department
Customer
Warehouse
Sales Order1
Shipping Department
A
Edit and Credit Check Customer Order Sales Orders Terminal Update Program Customer Order
Credit file
Picks Goods
Stock Records
AR File Sales Order1 Inventory Picks Goods Sales Order2 Sales Order3
A Sales Order1 N
Customer
Finished System Flowchart Showing All Facts Translated into Visual Symbols
Program Flowcharts
illustrate the logic used in programs
Program Flowchart Symbols
Logical process
Terminal start or end operation Input/output operation
Decision
Flow of logical process
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Field
Bit - usually magnetically encoded
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Data Structures
allow records to be located, stored, retrieved and allow movement through the database. Two components:
The organization of a file is the physical arrangement of records. The access method is the technique used to locate records and to navigate through the database or file.
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Index Structure
A separate index exists that is a file of record addresses. The records may be dispersed throughout the disk either randomly or sequentially. A record is found by first searching the index for the address of the desired record. VSAM is an example of using an indexed access method on a large database of sequentially stored records.
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Key 240
... ... ... ...
Key 241
... ... ... Key 269
... ...
Prime ... Area ...
Key 270
Hashing Structure
employs an algorithm that converts the primary key of a record directly into a unique storage address eliminates the need for a separate index --record retrieval is rapid A disadvantage is that some disk locations will never be selected because they do not correspond to legitimate key values.
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Pointer Structures
A linked-list file stores in a field of one record the address (pointer) of a related record. The records are spread over the entire disk without concern for their physical proximity. Pointers may also be used to link records between files.
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Batch Processing
A batch is a group of similar transactions that are accumulated over time and then processed together. The transactions must be independent of
order for batch processing to be appropriate. A time lag exists between the event and the processing.
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one another during the time period over which the transactions are accumulated in
rearranges the transaction data by key field so that it is in the same sequence as the master file
Update Run
AR New Master (son)
changes the values in the master file to reflect the transactions that have occurred
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Real-Time Systems
process transactions individually at the moment the economic event occurs have no time lag between the economic event and the processing generally require greater resources than batch processing since they require dedicated processing capacity; however, these cost differentials are decreasing oftentimes have longer systems development time
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