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Exam 2 | ACCT 312 - ACCOUNTING INFORMATION SYSTEMS, Quizzes of Accounting

Class: ACCT 312 - ACCOUNTING INFORMATION SYSTEMS; Subject: Accounting (Univ); University: Western Kentucky University; Term: Fall 2010;

Typology: Quizzes

2009/2010

Uploaded on 10/17/2010

lauramr911
lauramr911 🇺🇸

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TERM 1
database
DEFINITION 1
a large collection of related data that are typically stored in
computerized, linked files and manipulated by by specialized
software packages
TERM 2
Database Management Systems (DMBSs)
DEFINITION 2
Specialized software systems used for databases.
TERM 3
Why are databases important to
AISs?
DEFINITION 3
1) Valuable information 2) Volume 3) Complexity 4) Privacy
5) Irreplaceable Data 6) Need for accuracy 7) Internet Uses
TERM 4
Data Heirarchy
DEFINITION 4
Bit Character Data Field Record File Database
TERM 5
Master File
DEFINITION 5
store permanent information
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database

a large collection of related data that are typically stored in computerized, linked files and manipulated by by specialized software packages TERM 2

Database Management Systems (DMBSs)

DEFINITION 2 Specialized software systems used for databases. TERM 3

Why are databases important to

AISs?

DEFINITION 3

  1. Valuable information 2) Volume 3) Complexity 4) Privacy
  2. Irreplaceable Data 6) Need for accuracy 7) Internet Uses TERM 4

Data Heirarchy

DEFINITION 4 Bit Character Data Field Record File Database TERM 5

Master File

DEFINITION 5 store permanent information

Transaction File

store transient information i.e. inventory disbursements and replenishments for a specific time period. TERM 7

Record Structure

DEFINITION 7 the specific data fields in each record of a database table; this structure is fixed in many accounting systems. TERM 8

Primary Record Key

DEFINITION 8 data field in each record that uniquely distinguishes one record from another in a database table TERM 9

Secondary Record Keys

DEFINITION 9 Are typically not unique across records but can also be used to search records for specific information TERM 10

Foreign Keys

DEFINITION 10 Data fields that enable them to reference on or more records in other tables.

transaction controls

ensures that the database system performs each transaction accurately and completely. TERM 17

concurrency controls

DEFINITION 17 controls that prevent two or more users of a database from accessing the same record from the same file at the same time. TERM 18

view controls

DEFINITION 18 limit each user's access to information on a need-to-know basis. TERM 19

Goals of creating a database

DEFINITION 19

  1. satisfy the informational output requirements of the system 2) find hardware and software solutions that can adequately perform data-gathering, storage, and reporting tasks involved. 3) Keep databases manageable 4) Protect privacy of sensitive information 5) Reduce data redundancy TERM 20

Data Modeling

DEFINITION 20 the process of designing databases.

Entities

data about objects of interest, include business and economic events, plus information about "who" and "what" are involved in those events TERM 22

Agents

DEFINITION 22 who associated with events. i.e. salesperson or customer TERM 23

Cardinalities

DEFINITION 23 A notation showing the nature of relationships among entities as one-to-one, one-to-many, or many-to-many. TERM 24

Entity-relationship (E-R) diagram

DEFINITION 24 used to depict the entities and their direct relationships. 4 symbols: rectangles- entities diamonds- nature of the relationship ovals- denote an entity's attribute connecting lines- depict relationships TERM 25

heirarchichal structure

DEFINITION 25 the way accounting data may be organized, with successive levels of data in an inverted tree-like pattern