Question: 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
| 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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