2.5. Match the following terms with their definitions. Term _____a. data process
ID: 2417599 • Letter: 2
Question
2.5. Match the following terms with their definitions.
Term
_____a. data processing cycle
_____b. source documents
_____c. turnaround documents
_____d. source data automation
_____e. general ledger
_____f. subsidiary ledger
_____g. control account
_____h. coding
_____i. sequence code
_____j. block code
_____k. group code
_____l. mnemonic code
_____m. chart of accounts
_____n. general journal
_____o. specialized journal
_____p. audit trail
_____q. entity
_____r. attribute
_____s. field
_____t. record
_____u. data value
_____v. master file
_____w. transaction file
_____x. database
_____y. batch processing
_____z. online, real-time processing
Definition
1. Contains summary-level data for every asset, liability, equity, revenue, and expense account
2. Items are numbered consecutively to account for all items; missing items cause a gap in the numerical sequence
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
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
5. Contents of a specific field, such as “George” in a name field
6. Portion of a data record that contains the data value for a particular attribute, like a cell in a spreadsheet
7. Company data sent to an external party and then returned to the system as input
8. Used to record infrequent or nonroutine transactions
9. Characteristics of interest that need to be stored
10. The steps a company must follow to efficiently and effectively process data about its transactions
11. Something about which information is stored
12. Stores cumulative information about an organization; like a ledger in a manual AIS
13. Contains detailed data for any general ledger account with many individual subaccounts
14. Contains records of individual business transactions that occur during a specific time period
15. Updating each transaction as it occurs
16. Devices that capture transaction data in machine-readable form at the time and place of their origin
17. Used to record large numbers of repetitive transactions
18. Set of interrelated, centrally coordinated files
19. Two or more subgroups of digits are used to code items
20. Updating done periodically, such as daily
21. Systematic assignment of numbers or letters to items to classify and organize them
22. Letters and numbers, derived from the item description, are interspersed to identify items; usually easy to memorize
23. Initial record of a transaction that takes place; usually recorded on preprinted forms or formatted screens
24. Fields containing data about entity attributes; like a row in a spreadsheet
25. Sets of numbers are reserved for specific categories of data
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
Explanation / Answer
1) e) General journal
2) i) Sequence Code
3) P) Audit trail
4) m) Chart of Accounts
5) u) data value
6) s) Field
7) c) Turnaround document
8) n) general Journal
9) r) attribute
10) a) data processing cycle
11) q) entity
12) v) MAster file
13) f) Subsidiary ledger
14) w) Transaction file
15) z) real time processing
16) d) Source data automation
17) n) general journal
18) x) database
19) K) Group code
20) y) batch processing
21) h) coding
22) l) Mnemonic code
23) b )source document
24) t) record
25) j) Block code
26) f) subsidairy ledger
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