Chapter 2 part 2 Flashcards

1
Q

General journal

A

Are used to record infrequent or non routine transactions, such as loan payments and end-of-period adjusting and closing entries

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2
Q

Specialized journal

A

Records large number of repetitive transactions such as sales, cash receipts, and cash disbursements.

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3
Q

Audit trail

A

A traceable path of a transaction through a data processing system from point of origin to final output, or backwards from final output to point of origin

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4
Q

File

A

Group of related records

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5
Q

Master file

A

Like a ledger in a manual AIS, stores cumulative information about an organization

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6
Q

Transaction file

A

Contains records of individual business transaction that occur during a specific time.

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7
Q

The four different types of data processing activities

A

Creating
Reading
Updating
Deleting

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8
Q

Batch processing

A

Update done periodically

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9
Q

Documents

A

Records of transaction or other company data

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10
Q

Reports

A

Are used by employees to control operational activities and by managers to make decisions and to formulate business strategies

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11
Q

A database QUERY

A

Is used to provide the information needed to deal with problems and questions that need rapid action or answer

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