Problem

Match the following terms with their definitions.TermDefinition___ a. data processing cycl...

Match the following terms with their definitions.

Term

Definition

___ a. data processing cycle

1. Contains summary-level data for every asset, liability, equity, revenue, and expense account

___ b. source documents

2. Items are numbered consecutively to account for all items; missing items cause a gap in the numerical sequence

___ c. turnaround documents

3. Path of a transaction through a data processing system from point of origin to final output, or backward from final output to point of origin

___ d. source data automation

4. List of general ledger account numbers; allows transaction data to be coded, classified, and entered into proper accounts; facilitates preparation of financial statements and reports

___ e. general ledger

5. Contents of a specific field, such as “George” in a name field

___ f. subsidiary ledger

6. Portion of a data record that contains the data value for a particular attribute, like a cell in a spreadsheet

___ g. control account

7. Company data sent to an external party and then returned to the system as input

___ h. coding

8. Used to record infrequent or nonroutine transactions

___ i. sequence code

9. Characteristics of interest that need to be stored

___ j. block code

10. The steps a company must follow to efficiently and effectively process data about its transactions

___ k. group code

11. Something about which information is stored

___ l. mnemonic code

12. Stores cumulative information about an organization; like a ledger in a manual AIS

___ m. chart of accounts

13. Contains detailed data for any general ledger account with many individual subaccounts

___ n. general journal

14. Contains records of individual business transactions that occur during a specific time period

___ o. specialized journal

15. Updating each transaction as it occurs

___ p. audit trail

16. Devices that capture transaction data in machine-readable form at the time and place of their origin

___ q. entity

17. Used to record large numbers of repetitive transactions

___ r. attribute

18. Set of interrelated, centrally coordinated files

___ s. field

19. Two or more subgroups of digits are used to code items

___ t. record

20. Updating done periodically, such as daily

___ u. data value

21. Systematic assignment of numbers or letters to items to classify and organize them

___ v. master file

22. Letters and numbers, derived from the item description, are interspersed to identify items; usually easy to memorize

___ w. transaction file

23. Initial record of a transaction that takes place; usually recorded on preprinted forms or formatted screens

___ x. database

24. Fields containing data about entity attributes; like a row in a spreadsheet

___ y. batch processing

25. Sets of numbers are reserved for specific categories of data

___ z. online, real-time processing

26. The general ledger account corresponding to a subsidiary ledger, where the sum of all subsidiary ledger entries should equal the amount in the general ledger account

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