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2006 Prentice Hall Business Publishing
Accounting Information Systems, 10/e
Romney/Steinbart
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DATA STORAGE
Click the button below if you wish to
go through a summary of the
remaining steps in the accounting
cycle:
See Remainder
Of
Accounting Cycle
Romney/Steinbart
93 of 43
COMPUTER-BASED STORAGE
CONCEPTS
Now lets moving on to discussing some
computer-based storage concepts, including:
Entity
Attribute
Record
Data Value
Field
File
Master File
Transaction File
Database
Romney/Steinbart
97 of 43
CONCEPTS
An entity is something about which information
is stored.
In your universitys student information system,
one entity is the student. The student
information system stores information about
students.
What are some other entities in your student
information system?
Romney/Steinbart
98 of 43
CONCEPTS
Attributes are characteristics of interest with
respect to the entity.
Some attributes that a student information
system typically stores about the student entity
are:
Student ID number
Phone number
Address
What are some other attributes about students

that a university might store?
Romney/Steinbart
99 of 43
CONCEPTS
A field is the physical space where an attribute is
stored.
The space where the student ID number is
stored is the student ID field.
Col. 1-9
328469993
328500732
529036409
Col. 10-30
SIMPSON
ANDREWS
FLANDERS
Col. 31-40
ALICE
BARRY
CARLA
Col. 41-50
4053721111
4057440236
4057475863
Romney/Steinbart
100 of
CONCEPTS
A record is the set of attributes stored for a
particular instance of an entity.
The combination of attributes stored for Barry
Andrews is Barrys record.
Col. 1-9
328469993
328500732
529036409
Col. 10-30
SIMPSON
ANDREWS
FLANDERS
Col. 31-40
ALICE
BARRY
CARLA
Col. 41-50
4053721111
4057440236
4057475863
Romney/Steinbart
101 of
CONCEPTS
A data value is the intersection of the row and
column.
The data value for Barry Andrews phone
number is 405-744-0236.
Col. 1-9
328469993
328500732
529036409
Col. 10-30
SIMPSON
ANDREWS
FLANDERS
Col. 31-40
ALICE
BARRY
CARLA
Col. 41-50
4053721111
4057440236
4057475863
Romney/Steinbart
102 of
CONCEPTS
A file is a group of related records.
The collection of records about all students at
the university might be called the student file. If
there were only three students and four
attributes stored for each student, the file might
appear as shown below:
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SIMPSON
ANDREWS
FLANDERS
Col. 31-40
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Romney/Steinbart
103 of
CONCEPTS
A master file is a file that stores
cumulative information about an
organizations entities.
It is conceptually similar to a ledger in a
manual AIS in that:
The file is permanent
The file exists across fiscal periods
Changes are made to the file to reflect the
effects of new transactions.
Romney/Steinbart
104 of
CONCEPTS
A transaction file is a file that contains
records of individual transactions (events)
that occur during a fiscal period.
It is conceptually similar to a journal in a
manual AIS in that:
The files are temporary
The files are usually maintained for one fiscal
period
Romney/Steinbart
105 of
CONCEPTS
A database is a set of interrelated, centrallycoordinated files.
When files about students are integrated with
files about classes and files about instructors,
we have a database.
Student
File
Class
File
Instructor
File
Romney/Steinbart
106 of
TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
The data processing cycle consists of four
steps:
Data input
Data storage
Data processing
Information output
Romney/Steinbart
107 of
DATA PROCESSING
Once data about a business activity has
been collected and entered into a system,
it must be processed.
Romney/Steinbart
108 of
DATA PROCESSING
There are four different types of file
processing:
Updating data to record the occurrence of an
event, the resources affected by the event,
and the agents who participated, e.g.,
recording a sale to a customer.
Changing data, e.g., a customer address
Adding data, e.g., a new customer.
Deleting data, e.g., removing an old customer
that has not purchased anything in 5 years.
Romney/Steinbart
109 of
DATA PROCESSING
Updating can be done through several
approaches:
Batch processing
Romney/Steinbart
110 of
DATA PROCESSING
Batch processing:
Source documents are grouped into batches,
and control totals are calculated.
Periodically, the batches are entered into the
computer system, edited, sorted, and stored
in a temporary file.
The temporary transaction file is run against
the master file to update the master file.
Output is printed or displayed, along with error
reports, transaction reports, and control totals.
Romney/Steinbart
111 of
DATA PROCESSING
approaches:
Batch processing
On-line Batch Processing
Romney/Steinbart
112 of
DATA PROCESSING
On-line batch processing:
Transactions are entered into a computer
system as they occur and stored in a
temporary file.
Periodically, the temporary transaction file is
run against the master file to update the
master file.
The output is printed or displayed.
Romney/Steinbart
113 of
DATA PROCESSING
approaches:
Batch processing
On-line, Real-time Processing
Romney/Steinbart
114 of
DATA PROCESSING
Transactions are entered into a computer
system as they occur.
The master file is immediately updated with
the data from the transaction.
Output is printed or displayed.
Romney/Steinbart
115 of
DATA PROCESSING
approaches:
Batch processing
If youre going through enrollment,

which of these approaches would you
prefer that your university was using?
Why?
Romney/Steinbart
116 of
TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
The data processing cycle consists of four
steps:
Data input
Data storage
Data processing
Information output
Romney/Steinbart
117 of
INFORMATION OUTPUT
The final step in the information process is
information output.
This output can be
in
the
form
of:
Documents are records of
Documents
transactions or other company data.

EXAMPLE: Employee paychecks or
purchase orders for merchandise
Documents generated at the end of
the transaction processing activities
are known as operational documents
(as opposed to source documents).
They can be printed or stored as
electronic images.
Romney/Steinbart
118 of
INFORMATION OUTPUT
information output.
Reports are used by employees to
This output can becontrol
in the
form of:
operational
activities and by
Documents
Reports
managers to make decisions and

design strategies.
They may be produced:
On a regular basis
On an exception basis
On demand
Organizations should periodically

reassess whether each report is
needed.
Romney/Steinbart
119 of
INFORMATION OUTPUT
information output.
This output can be in the form of:
Documents
Reports
Queries
Queries are user requests for specific

pieces of information.
They may be requested:
Periodically
One time
They can be displayed:

On the monitor, called soft copy
On the screen, called hard copy
Romney/Steinbart
120 of
INFORMATION OUTPUT
Output can serve a variety of purposes:
Financial statements can be provided to both
external and internal parties.
Some outputs are specifically for internal use:
For planning purposes
Examples of outputs for planning
purposes include:
Budgets
Budgets are an entitys formal expression of
goals in financial terms
Sales forecasts
Romney/Steinbart
121 of
INFORMATION OUTPUT
For management of day-to-day operations
Example: delivery schedules
Romney/Steinbart
122 of
INFORMATION OUTPUT
Performance reports are outputs that are

used for control purposes.
Output can serve
a variety
of purposes:
These reports
compare
an organizations
standard orcan
expected
performance
with
Financial statements
be provided
to both
its actual outcomes.
external and
internal
parties.
Management by exception is an
approach
to utilizing for
performance
Some outputs
are specifically
internal use:
reports
that focuses on investigating and
For planning
purposes
acting on only those variances that are
For management
of day-to-day operations
significant.
For control purposes
Romney/Steinbart
123 of
INFORMATION OUTPUT

For management of day-to-day operations
For control purposes
For evaluation purposes
These outputs might include:
Surveys of customer satisfaction
Reports on employee error rates
Romney/Steinbart
124 of
INFORMATION OUTPUT
Behavioral implications of managerial
reports:
YOU GET WHAT YOU MEASURE!
Romney/Steinbart
125 of
INFORMATION OUTPUT
Suppose an instructor wants to improve student
learning.
He decides to encourage better attendance by
grading students on attendance (i.e., measuring it).
The result will be better student attendance, i.e., you
get what you measure.
The improved attendance may or may not improve
learning outcomes.
Students may be getting better grades when
attendance is measured, but not learning more.
Some students may in fact reduce their studying
because they believe they can use the attendance
score to boost their grade. This behavior would be
a dysfunctional result of the measurement.
Romney/Steinbart
126 of
INFORMATION OUTPUT
Budgets can cause dysfunctional behavior.
EXAMPLE: In order to stay within budget, the IT
Department did not buy a security package for its
system.
A hacker broke in and devastated some of their
data files.
Critical security measures were foregone in order
to meet budgetary goals.
The resulting costs far outweighed the savings.
Romney/Steinbart
127 of
INFORMATION OUTPUT
Budgeting can also be dysfunctional in
that the focus can be redirected to
creating acceptable numbers instead of
achieving organizational objectives.
Does this mean organizations shouldnt
budget?
Romney/Steinbart
128 of
INFORMATION OUTPUT
The saying goes, Not many people sit
around and have a roast goose fall in their
lap.
In other words, if you want a roast goose,
you have to aim.
With financial results, youre also unlikely to
achieve when you dont aim.
Just be careful where you aim!
Romney/Steinbart
129 of
ROLE OF THE AIS

The traditional AIS captured financial data.
Non-financial data was captured in other,
sometimes-redundant systems
Enterprise resource planning (ERP) systems

are designed to integrate all aspects of a
companys operations )including both
financial and non-financial information) with
the traditional functions of an AIS.
Romney/Steinbart
130 of
SUMMARY
Weve learned about the basic business activities
in which an organization engages, the decisions
that need to be made, and the information required
to make those decisions.
Weve reviewed the data processing cycle and its
role in organizing business activities and
providing information to users.
Finally, weve touched on the role of the
information systems in modern organizations and
introduced the notion of enterprise resource
planning systems.
Romney/Steinbart
131 of

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C

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

2006 Prentice Hall Business Publishing