Definition

Something about which information is stored

Used to record infrequent or nonroutine transactions

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

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

Contents of a specific field, such as "Rylan" in a name field

Two or more subgroups of digits used to code items

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

Set of interrelated, centrally coordinated files

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