Accounting Info System
processes, procedures and systems that capture accounting data from business processes
Supply Chain
entities, processes and info flows that involve movement of materials, funds and related info through full logistics processes from raw materials to finished goods
Supply chain Management (SPM)
Management and control of all materials funds, and related info in the logistics process from raw materials to the end user
Business process reengineering BPR
purposeful and orgainized changing of business processes to make them more efficient
Smallest unit of data
8 bits
one item within a record
set of related fields for the same entity
Entire set of related records
2 or more computers linked together to share info
global computer network
companies private network avail only to employees
a private network that is also available to select outsiders
realitively small area, a couple of buildings or houses sharing a network
Sequential Access
files stored in sequence, one record after another
Random Access
not written or read in sequential order
Indexed Sequential Access method
stored sequentially but accessed randomly
Data Warehouse
integrated collection of enterprisewide data that includes 5-10 yrs of nonvolitle data
Operational Database
contains the data that are continually updated as transactions are processed
Data Mining
process of searching data within the data warehouse
Batch processing
requires all similar transactions to be processed all at one time
Online Processing-Real Time
all data entered when they occur
Big Bang
all at one time implementation
Location wise
specific loacation to implement
modular implementation
one module at a time implementation
System can grow with business
Types of tier one software
SAP, Oracle, Peoplesoft
Types of tier two softwar
Axcepta, MS dynamics
MRP – Materials requirements planning
an erp system that allowed plant managers to coordinate the planning of production and raw materials requirements
qY2K compatiable
Software that would continue to operate after 1999
CRM – Customer relations management
help businesses manage customer relationships in an organization
SCM – Supply Chain Management
management and control of all materials funds and related info in the logistics process
ERP – Enterprise resourse planning
multi modular software system that integrates all business processes and functions to the entire organization
MRP II (Manufacturing resourse planning)
System that focuses on the movementand use of resources needed by a manufacturing company
Language for web documents
financial reporting language
Internet EDI
transmits business info between companies
Bricks and mortar
traditional store
Online store
Clicks and mortar
Business started online and now has physical stores
Bricks and Clicks
Business that has went to online
Domain Name
Unique name that ids the internet site
SSL – Secure Sockets Layering
an encryption system in which the web server and the users browser exchanges data
business to consumer
Business to business
Local ISP
Connect individual users to the internet
Web Server
computer and hard drive space that stores webpage content and data
a hyper text markup language for the internet
address you typ to reach a website
Abbreviation for transmission control protocol and internet protocol
Backbone provider
organization which supplies access to highspeed transaction lines that make up the main network lines of the internet
main trunk line
Regional ISP
connects to the backbone through lines that have less speed and capacity than the backbone
Electronically enabled transactions between businesses and customers
Packet switching
method used to send data over a computer network
electronic hardwar device that provides a gateway between 2 or more networks
standard data communications format that allows computers to exchange data
Industrial espoinage
competitors gaining access to company data in order to gain valuable information
Central Processing/ Centralized DB
data maintained in a central location
Distributed Data Processing DDP
data maintained throughout the organization
Distributed Databases
collection of small db on several different computers throughout the orgainization
Drill down
Successive expansion of data going form high to low
roll up data form low to high
rotating data is examined from different perspectives
Time Series Analysis
Id’s trends over the time periods
Exception Reports
present variations from the current expectations
What if Statements
Potential variations in conditions
Data Normalization
7 rules and are additive, process of connecting data into tables
High-impact process HiPs
Process that must be executed correctly if the organization is to survive and thrive
OLAP -Online analytical processing
Allows for online data analysis
Enterprise Risk management ERP
Process effected by an entity’s board of directors, managment team and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity and manage risk
Information Technology
computers, ancillary equipment, software, services and related resoures as applied to support business processes
IT enablement
using IT systems to enhance efficiency and effectiveness of internal or supply chain processes
provides materials or operating supplies to an organization
Internal controls
set of procedures and policies adopted to safegard its assets, check accuracy and reliabilty of its data, promote operational efficientcy and encourage adhearance to prescribed managerial practices
Legacy System
Exsisting system in operation in an organization – Old Tech
Set of facts collected form transactions
Interpretations of data that has been processed
Screen Scrapers (frontware)
adds modern, user friendly screen interfaces to legacy systems
EAI – Enterprise Application INtegration
set of processes, software to integrate software systems
General Controls
applies overall to the IT accounting system
Application Controls
Specifically in accounting apps to control inputs, processing and outputs
Corporate governance
Elaborate system of checks and balances whereby a companies leadership is held accountable
IT governance
Ensures that the organizations processes align with its IT systems
Source Document
Record that captures the key data
Turnaround Document
output of the accounting systme can be used as an input into another
Network DB
More complex relationships built on an inverted tree
Primary Key
Unique identifier for each record in each table
Structured Query Language SQL
Language by joining tables in a Data base – used to query
Flat file databases
Data stored in 2D tables with rows and columns
Hierarchal Database
Defines relationships between records, by an inverted tree structure
Record pointer
a column value in the table that points to the next address with the linked pointer
One to many
one entity in the data is related to many
One to one
one entity in the data is only related to one other entity
Many to many
many entities are related to many others
Clent server
2 computers networked together to accoplish the application process
Distributed presentation
client pc manuplates data for presentation not process
Distributed applications
client pc participates in app processing but not data manipulations
Nouns that represent items in the acct system
characteristics of the entity
How many instances of an entity relates to each instance of another entity – think relationships
Document flowchart
flow of documents among depts within an organization
DFD – Data flow diagram
shows the logical design of a system
Entity Relationship Diagrams
pictorial representation of the logical structure of a database
Bar Code
Printed code with vertical lines
Process Maps
Pictorial representation of business process in which the actual flow and sequence of events in a diagram form
System Flow Chart
intended to depict the entire system
magnetic tape
Storage medium that allows only a sequential type of storage
Data redundacy
Same data stored in more than one file
all of the multiple instances of the data are identical
Database management system DBMS
Software that manages the DB and controls access and use of the data
General Ledger
Details of entire set of accounts
General Journal
Original entry for any transaction
Special journals
record specific types of transactions
Subsidary Journals
maintain info regarding routine transactions
uses electornic means to enhance business processes
Electronic Data Interchange EDI
intercompany, computer to computer transfer of business documents in standard business format
POS point of sale
system of hardware and software that captures retail sales transactions as they occur
Automated matching
matches invoices to purchase orders as they happen
Evaluated reciept Settlement ERS
invoiceless system that matches purchase orders to goods recieved
E-payables/ Electronic Invoice presentment payment
Web-enabled reciept and payment of vendor invoices
collection of data stored on a computer in a form that allows data to be easily accessed retrieved manipulated or stored
Relational DB
stores data in several small 2d tables that can be joined in many ways to represent different kinds of relationships
master files
permanent file maintains detailed data for each process
transaction files
set of temp records that update the master file

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