Professional Documents
Culture Documents
Romney/Steinbart
1 of 43
2 of 43
Romney/Steinbart
3 of 43
Romney/Steinbart
:
.
4 of 43
Romney/Steinbart
5 of 43
Romney/Steinbart
6 of 43
Romney/Steinbart
s&s
s&s
7 of 43
Romney/Steinbart
The
AIS
alsointeracts
with internal
parties
such as employees and management.
.
Romney/Steinbart
8 of 43
.
9 of 43
Romney/Steinbart
Romney/Steinbart
10 of 43
2006 Prentice Hall Business Publishing
:
.
:
11 of 43
Romney/Steinbart
:
-
12 of 43
Romney/Steinbart
:
/
13 of 43
Romney/Steinbart
:
/
14 of 43
Romney/Steinbart
.
- .
15 of 43
Romney/Steinbart
:
/
16 of 43
Romney/Steinbart
.
.
17 of 43
Romney/Steinbart
:
/
18 of 43
Romney/Steinbart
19 of 43
Romney/Steinbart
:
/
20 of 43
Romney/Steinbart
/
.
.
21 of 43
Romney/Steinbart
:
/
22 of 43
Romney/Steinbart
.
( ) ( ).
23 of 43
Romney/Steinbart
24 of 43
Romney/Steinbart
: :
-
Romney/Steinbart
25 of 43
26 of 43
Romney/Steinbart
27 of 43
Romney/Steinbart
:
.
,
.
32 of 43
Romney/Steinbart
:
.
.
.
33 of 43
Romney/Steinbart
:
.
.
.
34 of 43
Romney/Steinbart
35 of 43
.
/
.
.
.
Romney/Steinbart
/ :
.
.
.
36 of 43
Romney/Steinbart
.
,
/
.
.
37 of 43
Romney/Steinbart
:
.
.
38 of 43
Romney/Steinbart
.
, :
.
.
.
39 of 43
Romney/Steinbart
,
:
40 of 43
Romney/Steinbart
:
,
:
, ,
,... ,
, ()
.
41 of 43
Romney/Steinbart
Romney/Steinbart
42 of 43
:
.
, .
,
.
43 of 43
Romney/Steinbart
:
:
44 of 43
Romney/Steinbart
:
:
45 of 43
Romney/Steinbart
.
.
:
.
.
.
46 of 43
Romney/Steinbart
:
( )
47 of 43
: .
, ,
.
Romney/Steinbart
:
( )
ATM .
POS .
.
48 of 43
Romney/Steinbart
:
( )
.
49 of 43
Romney/Steinbart
:
( )
.
,
.
50 of 43
Romney/Steinbart
:
( )
.
,
.
51 of 43
Romney/Steinbart
:
( )
.
, .
52 of 43
: .
Romney/Steinbart
:
:
53 of 43
Romney/Steinbart
.
.
54 of 43
Romney/Steinbart
.
.T t ,,
, , , ,,
, , , .
55 of 43
Romney/Steinbart
:
120 :
42,069.00
43,369.00
38,769.00
44,369.00
56 of 43
Romney/Steinbart
1,300.00
4,600.00
5,600.00
S03
CR09
S04
01/01/05
01/03/05
01/13/05
01/23/05
.
.
57 of 43
Romney/Steinbart
: () .
, $ 100 ,$ 200
.$ 300 600
,$ .
.
58 of 43
Romney/Steinbart
.
, t , ,
.
59 of 43
Romney/Steinbart
.
.
60 of 43
Romney/Steinbart
( )
,
,:
. . .61 of 43
Romney/Steinbart
( )
, ( )
.
:
. , .62 of 43
Romney/Steinbart
:
:
003-001 007-004 009-008-
63 of 43
Romney/Steinbart
:
:
: : FRD :7-4 :9-8 ()64 of 43
Romney/Steinbart
.
:
,
-
.
.
-
:
-
: 65 of 43
Romney/Steinbart
.
,:
, ,,
.
...,
, ,
, .
,
.
66 of 43
Romney/Steinbart
.S&S
4-2
, S&S
67 of 43
Romney/Steinbart
68 of 43
( ) chart of accounts
:
(
) ..
(
) ..
(
) ....
( /
) ......
.
Romney/Steinbart
299-100 :
199- 100 :
299 200 :
399 -300 :
499 400
400 :
410 :
69 of 43
Romney/Steinbart
599 - 500 :
799 600 :
999 900 :
910:
Romney/Steinbart
70 of 43
, .
: , .
.
.
.
, :
71 of 43
Romney/Steinbart
.
.
,
72 of 43
Romney/Steinbart
,
.
,
.
.
73 of 43
Romney/Steinbart
,
:
2,200
2,200
1,800
1,800
900
900
74 of 43
Romney/Steinbart
01/15/04
01/18/04
01/21/04
,
, .
:
,
:
75 of 43
Romney/Steinbart
.
.
76 of 43
Romney/Steinbart
,1 Lee ,$800
Lee 201
800.00
77 of 43
Romney/Steinbart
120-122
12/01/04
201 Lee Co.
,120 Lee
( 122 (122
.122-120
800.00
78 of 43
Romney/Steinbart
120-122
12/01/04
201 Lee Co.
,1 May
.$700
800.00
700.00
79 of 43
Romney/Steinbart
120-122
120-033
Page 5
12/01/04
201 Lee Co.
01/12/04
202 May Co.
,1
DLK $900
800.00
700.00
80 of 43
Romney/Steinbart
120-122
120-033
Page 5
12/01/04
201 Lee Co.
01/12/04
202 May Co.
.
.
$800 ()
Lee (.)122-120
$700 May
(.)033-120
$900 DLK
(.)111-120
81 of 43
Romney/Steinbart
.
, .$2400
800.00
700.00
900.00
2,400.00
120 / 502
82 of 43
Romney/Steinbart
120-122
120-033
120-111
TOTAL
Lee Co.
May Co.
DLK Co.
Page 5
12/01/04
201
12/01/04
202
12/01/04
203
( )120/502
( 120)
( 502).
800.00
700.00
900.00
2,400.00
120 / 502
83 of 43
Romney/Steinbart
120-122
120-033
120-111
TOTAL
Lee Co.
May Co.
DLK Co.
Page 5
12/01/04
201
12/01/04
202
12/01/04
203
(
) . $2400
, $2400
.
2,400
2,400
1,800
1,800
900
900
84 of 43
Romney/Steinbart
12/01/04
12/01/04
12/01/04
, ,
.
85 of 43
Romney/Steinbart
:
, .
, .
,
.
.
.
.
86 of 43
Romney/Steinbart
Entity
Field
Record
Data Value
( ) ( )
87 of 43
Romney/Steinbart
File
-1 Master File
:
.
88 of 43
Romney/Steinbart
-2 Transactions File
( )
:
Data Base
( . )
89 of 43
Romney/Steinbart
-1 :
-2 :
-3 :
-4 :
90 of 43
Romney/Steinbart
-1
-2
Romney/Steinbart
91 of 43
( )
-1 ( : )
-2 :
-3 :
92 of 43
Romney/Steinbart
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
COMPUTER-BASED STORAGE
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
COMPUTER-BASED STORAGE
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
Romney/Steinbart
99 of 43
COMPUTER-BASED STORAGE
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
COMPUTER-BASED STORAGE
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
COMPUTER-BASED STORAGE
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
COMPUTER-BASED STORAGE
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:
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
103 of
COMPUTER-BASED STORAGE
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
COMPUTER-BASED STORAGE
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
COMPUTER-BASED STORAGE
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.
2006 Prentice Hall Business Publishing
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.
2006 Prentice Hall Business Publishing
Romney/Steinbart
111 of
DATA PROCESSING
Updating can be done through several
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
Updating can be done through several
approaches:
Batch processing
On-line Batch Processing
On-line, Real-time Processing
Romney/Steinbart
114 of
DATA PROCESSING
On-line, Real-time 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
Updating can be done through several
approaches:
Batch processing
On-line Batch Processing
On-line, Real-time Processing
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
Romney/Steinbart
118 of
INFORMATION OUTPUT
The final step in the information process is
information output.
Reports are used by employees to
This output can becontrol
in the
form of:
operational
activities and by
Documents
Reports
Romney/Steinbart
119 of
INFORMATION OUTPUT
The final step in the information process is
information output.
This output can be in the form of:
Documents
Reports
Queries
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
2006 Prentice Hall Business Publishing
Romney/Steinbart
121 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
For management of day-to-day operations
Example: delivery schedules
Romney/Steinbart
122 of
INFORMATION OUTPUT
Romney/Steinbart
123 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:
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.
2006 Prentice Hall Business Publishing
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
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.
2006 Prentice Hall Business Publishing
Romney/Steinbart
131 of