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a traceable path of a transaction through a data processing system from point of origin to final output;
provides a means to check the accuracy and validity of ledger postings and to trace all changes in general ledger accounts from their beginning balance to their ending balance |
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a document authorizing the purchase of items for which sufficient quantity is not available to meet customer orders
a document authorizing the purchase or production of items for which sufficient quantity is not available to meet customer orders |
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this provides a summary-level view of a system
the highest level of a data flow diagram: provides a summary level view of a system. it shows the data processing system, the inputs and outputs of the system, and the external entities that are the sources and destinations of the system's inputs and outputs |
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an example of this would be "accounts payable" in the general ledger
a general ledger account that summarizes the total amounts recorded in a subsidiary ledger. Thus, the accounts control account in the general ledger represents the total amount owed to all vendors |
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This is a document usually issued for writing off uncollectible accounts.
A document authorizing the billing department to credit the customer's account. Usually issued for sales returns, allowances granted for damaged goods kept by the customer, or to write off uncollectible accounts. Approved by the credit manager. |
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| the purchase order that the customer sends |
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| a document used to record a reduction to the balance due to a vendor |
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| information required to conduct business with external parties (such as purchase ordrs and custoemr billings) |
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this occurs when a decision of a subsystem is inconsisten with another subsystem
occurs when a decision or action of a subsystem is inconsisten with another subsystem or the system as a whole |
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| an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner |
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| an example of this is a bank reconciliation |
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| information required by a governmental entity (Such as a report to the IRS on taxable income and withholdings) |
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| activities in the value chain that are performed to create, market, and deliver products and services to customers and provide post-delivery service and support. Primary activities include production, shipping and receiving, and marketing. |
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an example of a source document used in the expenditure cycle
a document taht records details about each delivery, including the date received, shipper, vendor, and purchase order number |
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hmm
a characteristic of information that reduces uncertainty and improves a decision maker's ability to make predictions, or confirms or corrects their prior expectations |
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these simplify the process of recording large numbers of repetitive transactions
journals where large numbers of repetitive transactions, such as credit sales, cash receipts, purchases on account, and cash disbursements, are recorded |
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| activities in the value chain that enable the primary activities to be performed efficiently and effectively. Administration, purchasing, and human resources are examples. |
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