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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