Exam 7: Electronic Data Processing Systems

An electronic processing system can be used

Editing as a function may be placed between the input and process functions in a processing flow diagram.

In a general ledger accounting system,the link created between the general ledger accounts and the report(s)in which they appear is called

Using son-father-grandfather retention,if the old master file is the ________,the backup master file must be the ________.

When preparing the transaction file,occasional data editing of source documents prior to input is suggested.

There are two major EDI phases.

Electronic data entry

Errors in the keying operation can be detected using

The compensating control for the loss of segregation of duties in an electronic input system is

Tagging occurs when additional,audit-oriented information is included with original transaction data.

When preparing the transaction file in a batch processing with sequential file system,the edit program

Batch processing can only be performed using random-accessed (i.e.,direct or indexed)file updating.

Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms. Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once. ________ 1.Key verification ________ 2.Valid code check ________ 3.OLRS ________ 4.Output distribution register ________ 5.Tagging ________ 6.Check digit ________ 7.Output controls ________ 8.Son-father-grandfather retention ________ 9.Table lookup ________ 10.Batch processing A.Designed to check that processing results in valid output and that outputs are distributed properly to users B.On-line real-time system C.Source documents are accumulated into groups for periodic processing D.A table-lookup procedure in which the table file consists of valid data codes E.Audit-oriented information that is included with original transaction data when they are recorded F.A control procedure to ensure the accuracy of the key-transcribed input data G.A log maintained to control the disposition of outputs and reports H.An extra digit added to a code number which is verified by applying mathematical calculations to the individual digits in the code number I.An edit program that compares the value of a field to the acceptable values contained in a table file J.Retaining the old master and the transaction file for backup over the new master file

The following input is in an accounts payable application: Account number Gross amount 6289 9482 3276 4860 1280 7298 9764 9062 1283 5775 Required: Calculate the appropriate (a)record count; (b)financial total; and (c)hash total.

Computer processing of accounting data is typically composed of

The last step in the cash remittance processing of customer payments by check is to restrictively endorse the checks.

Three technologies make extended supply-chain systems feasible.Which of the below is not one?

EDI documents typically contain three control numbers,two at the beginning of the message and one at the end.

________ ________ input sales data into the computer system for processing immediately at the time and point of sale.

Describe how a son-father-grandfather master file retention system works.Describe how a master file destroyed in an update can be restored using this retention system.