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ACCT 3851 (AIS) notes 10/3-7/2016

by: Lindsay Taylor

ACCT 3851 (AIS) notes 10/3-7/2016 ACCT 3851

Marketplace > East Carolina University > ACCT 3851 > ACCT 3851 AIS notes 10 3 7 2016
Lindsay Taylor
GPA 3.47
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About this Document

Notes for AIS online class; Doty ECU ch5 notes
Accounting Information Systems
Dr. Doty
Class Notes
Accounting, AIs




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This 2 page Class Notes was uploaded by Lindsay Taylor on Sunday October 2, 2016. The Class Notes belongs to ACCT 3851 at East Carolina University taught by Dr. Doty in Fall 2016. Since its upload, it has received 2 views.


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Date Created: 10/02/16
ACCT  3851  Notes  for  week  10/3-­‐7/2016     Accounting  Information  Systems  Online  Class   -----chapter 5----------------------------------------------------------------------------- 1.  What is the purpose of categorizing data? a.   Eliminating data redundancy b.  Ease of maintenance c.   Reduced labor and storage costs d.  Data integrity e.   Data independence f.   Privacy 2.  What are the types of coding schemes? - Sequential (serial) coding assigns numbers to objects in chronological sequence. Provides limited flexibility and tells nothing about the object’s attributes. Limitations with adding and deleting exist. - Block coding dedicates groups of numbers to particular object characteristics. Numbers within each block are generally assigned sequentially. This leads to some of the same adding and deleting limitations as sequential coding - Significant digit coding assigns meanings to specific digits. - Hierarchical coding orders items in descending order where each successive rank order is a subset of the rank above it. Specific meaning is attached to particular positions. - Mnemonic coding includes letters as some or all of the code which is done to help humans remember them. - Check digit is a code that includes an extra digit that can be used to check the accuracy of the code. 3.  What is the difference between Application oriented and Data Base oriented processing? Applications Approach to Business Event Processing : - Traditional view that concentrates on the process being perfo rmed. - Data plays a secondary role to the programs . - Each application collects and manages its own data files. - Data redundancy can cause inconsistencies among the same data in different files. Increases storage and labor costs and data may not be shareable. - Same fact in multiple files violates the integrity of the data. Centralized Database Approach to Business Event Processing: - Facts about events are stored in relational database tables instead of separate files. - Improves efficiency, eliminates data redundancies, and improves data integrity. - Enables integrated business information systems that include data about all of a company’s operations. - Multiple users from throughout the organization can view and aggregate event data in a manner most conducive to their needs   2  


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