master file
contains account data
- general ledger
transaction file
temp file of transaction records used to update data in master file
- journal entries
*updates master file
reference file
stores data that are used as standards for processing transactions
ex: price list
archive file
past old saved transactions
flat file model
individual data files are not related to other files
database model
everything rolls into one
data base management system
gatekeeper: assign roles and privileges
ex: discord server admin
–> assign roles to allow access to text channels and voice channels. doesnt let everyone see everything
auditors required to gain understanding of clients control systems and document it
- questionaire
- narrative (simple)
- data flow (not req to prepare
- flowchart
system flowchart
graphical representation of a system
–> what we are dpomg
program flowchart
computer based
universal system flowchart rules
- label the system
- must use correct system
- arrows for sequence
- dialogue box for explanations
primary key
unique identifier
relation
connection between different files
secondary/ foreign key
when it is used just as an attribute
batch
similar group of items processed at same time for efficiency purpose. Easy to check with batch totals
ex: payroll
*items in batch need to be independent of each other
*sequential files
*dotted line = indicator on flowcharts
real time system
process transactions individually as they occur with no time lag
ex: buying ticket blocks the seat
*transaction A influences transaction B because one of the seats is already unavailable.
*direct access power
sequential files
stack on each other
data coding schemes
using letters or numbers to abreviate and show something complex more simply
sequential coding
prenumbered docs
downside: cant insert anything
block coding
ex chart of accounts
leaves room for new inserts
group codes
complex items involving two or more pieces of related data
alphabetic codes
serve same purpose as numeric codes
mnemonic codes
alphabetic acronyms that convey meaning
ex: class numbers ACG and FIN
