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22問 • 1年前

問題一覧

It is a system that collects, records, stores and processes data to produce information for decision makers. It includes people, procedures and instructions data, software, information technology infrastructure, and internal controls and security measures.

Accounting Information System

it supports daily business operations with numerous reports, documents, and messages for users throughout the organization.

Transaction Processing System

produces the financial statements such as income statement, balance sheet, statement of cash flows, etc.

General Ledger/Financial Reporting System

provides internal management with special purpose financial reports and information needed for decision-making such as budgets, variance reports, and responsibility reports

Management Reporting System

processes non-financial transactions that are not normally processed by traditional AIS.

MIS

management at every level of the organization, as well as operations personnel. ▪ In contrast to external reporting, the organization has a great deal of latitude in the way it meets the needs of internal users.

Internal Users

creditors, stockholders, potential investors, regulatory agencies, tax authorities, suppliers and customers.

External Users

are facts, which may or may not be processed (edited, summarized, or refined) and have no direct effect on the user.

Data

is a processed data.

Information

These are financial transactions that enter the information system from both internal and external sources.

Data Resources

the most common source of data for most organizations.

External Financial Transactions

These are exchange or movement of resources within the organization.

Internal Financial Transactions

▪ It is the first operational stage in the information system. ▪ The objective is to ensure that event data entering the system are valid, complete, and free from material errors. ▪ The information system should capture only relevant data and there must be efficient data collection procedures.

Data Collection

Once collected, data usually require processing to produce information.

Data Processing

is its physical repository for financial and nonfinancial data. ▪ Its content can be represented in logical hierarchy.

Database Management

▪ It is the most elemental piece of potentially useful data in the database. ▪ a logical and relevant characteristic of an entity about which the firm captures data.

Data Attribute

It is the complete set of attributes for a single occurrence within an entity class. To find a record within a database, we must be able to identify it uniquely.

Record

It is a complete set of records of an identical class.

Files

assigns keys to new records and stores them in proper location in database.

Storage

task of permanently removing obsolete or redundant records from the database.

Deleting

the tasks of locating and extracting an existing record from the database for processing

Retrieval

It is the process of compiling, arranging, formatting, and presenting information to users.

Information Generation

governance

Jan Rick Trinidad · 40問 · 2年前

governance