AIS Exam 1
relational data model
A two-dimensional table representation of data; each row represents a unique entity (record) and each column is a field where record attributes are stored.
data definition language
DBMS language that builds the data dictionary, creates the database, describes logical views, and specifies record or field security constraints
data manipulation language
DBMS language that changes database content, including data element creations, updates, insertions, and deletions
report writer
DBMS language that simplifies report creation
data query language (DQL)
High-level, English-like, DBMS language that contains powerful, easy-to-use commands that enable users to retrieve, sort, order, and display data.
Structured Query Language (SQL)
Standardized commercial programming language designed for managing data in relational database systems. Even though it is standardized, variations exist among different database systems.
ERP systems
Systems that integrate all aspects of an organization's activities-such as accounting, finance, marketing, human resources, manufacturing, inventory management- into one system. An ERP system is modularized; companies can purchase the individual modules that meet their specific needs. An ERP facilitates information flow among the company's various business functions and manages communications with outside stakeholders.
relational database
a database built using the relational data model
schema
a description of the data elements in a database, the relationships among them, and the logical model used to organize and describe the data
data dashboard
a display of important data points, metrics, and key performance indicators in easily understood line or bar charts, tables, or gauges
transaction file
a file that contains the individual business transactions that occur during a specific fiscal period. A transaction file is conceptually similar to a journal in a manual AIS.
data flow diagram
a graphical description of the flow of data within an organization, including data sources/destinations, data flows, transformation processes, and data storage
specialized journal
a journal used to record a large number of repetitive transactions such as credit sales, cash receipts, purchases, and cash disbursements
general journal
a journal used to record infrequent or nonroutine transactions, such as loan payments and end-of-period adjusting and closing entries
general ledger
a ledger that contains summary-level data for every asset, liability, equity, revenue, and expense account of the organization
subsidiary ledger
a ledger used to record detailed data for a general ledger account with many individual subaccounts, such as accounts receivable, inventory, and accounts payable
chart of accounts
a listing of all the numbers assigned to balance sheet and income statement accounts. The account numbers allow transaction data to be coded, classified, and entered in to the proper accounts. They also facilitate financial statement and report preparation
internal-level schema
a low-level view of the entire database describing how the data are actually stored and accessed
entity integrity rule
a nonnull primary key ensures that every row in a table represents something and that it can be identified
audit trail
a path that allows a transaction to be traced through a data processing system from point of origin to output or backwards from output to point of origin. It is used to check the accuracy and validity of ledger postings and to trace changes in general ledger accounts from their beginning balance to their ending balance
master file
a permanent file of records that stores cumulative data about an organization. As transactions take place, individual records within a master file are updated to keep them current.
smart contract
a regular contract with the terms and agreed upon details built into the blockchain. Rules govern the blockchain's interaction with users. A smart contract can be automated and executed based on external triggers.
query
a request for the database to provide the information needed to deal with a problem or answer a question. This information is retrieved, displayed or printed, and/or analyzed as requested.
tuple
a row in a table that contains data about a specific item in a database table
record
a set of fields whose data values describe specific attributes of an entity, such as all payroll data relating to a single employee. An example is a row in a spreadsheet.
database
a set of interrelated, centrally controlled data files stored with as little data redundancy as possible. a database consolidates records previously stored in separate files into a common pool and serves a variety of users and data processing applications.
file
a set of logically related records, such as the payroll records of all employees
business process
a set of related, coordinated, and structured activities and tasks, performed by a person, a computer, or a machine, that helps accomplish a specific organizational goal
subschema
a subset of the schema; the way the user defines the data and the data relationships
Accounting Information System
a system that collects, records, stores, and processes data to produce information for decision makers. It includes people, procedures and instructions, data, software, information technology infrastructure, and internal controls and security measures
control account
a title given to a general ledger account that summarizes the total amounts recorded in a subsidiary ledger. For example, the accounts receivable control account in the general ledger represents the total amount owed by all customers. The balances in the accounts receivable subsidiary ledger indicate the amount owed by each specific customer
business process diagram
a visual way to describe the different steps or activities in a business process
batch processing
accumulating transaction records into groups or batches for processing at a regular interval such as daily or weekly. The records are usually sorted into some sequence ( such as numerically or alphabetically) before processing.
processes
actions that transform data into other data or information
human resource/payroll cycle
activities associated with hiring, training, compensating, evaluating, promoting, and terminating employees
expenditure cycle
activities associated with purchasing inventory for resale or raw materials in exchange for cash or a future promise to pay cash
financing cycle
activities associated with raising money by selling shares in the company to investors and borrowing money as well as paying dividends and interest
revenue cycle
activities associated with selling goods and services in exchange for cash or a future promise to receive cash
production cycle
activities associated with using labor, raw materials, and equipment to produce finished goods.
data model
an abstract representation of database contents
transaction
an agreement between two entities to exchange goods and services, such as selling inventory in exchange for cash; any other event that can be measured in economic terms by an organization
flowchart
an analytical technique that uses a standard set of symbols to describe pictorially some aspect of an IS in a clear, concise, and logical manner
foreign key
an attribute in a table that is also a primary key in another table; used to link the two tables
supply chain
an extended system that includes an organization's value chain as well as its suppliers, distributors, and customers
external-level schema
an individual user's view of portions of a database; also called a subschema
business intelligence
analyzing large amounts of data for strategic decision making
block code
blocks of numbers reserved for specific categories of data, thereby helping to organize the data. An example is a chart of accounts
data dictionary
contains information about the structure of the database, including a description of each data element
machine-readable
data in a format that can be processed by a computer
information
data that have been organized and processed to provide meaning and improve decision making
primary key
database attribute, or combination of attributes, that uniquely identifies each row in a table
online transaction processing database
database containing detailed current transaction data, usually in third normal form. Focuses on throughput, speed, availability, concurrency, and recoverability. Often used concurrently by hundreds of users
system flowchart
depicts the relationships among system input, processing, storage, and output
System
detailed methods, procedures, and routines that carry out activities, perform a duty, achieve goals or objectives, or solve problems
record layout
document that shows the items stored in a file, including the order and length of data fields and the type of data stored
source documents
documents used to capture transaction data at its source -when the transaction takes place. Examples include sales orders, purchase orders, and employee time card
Internet of Things
embedding sensors in devices so they can connect to the Internet
information overload
exceeding the amount of information a human mind can absorb and process, resulting in a decline in decision-making quality and an increase in the cost of providing information
data
facts that are collected, recorded, stored, and processed by an information system
normalization
following relational database creation rules to design a relational database that is free from delete, insert, and update anomalies
referential integrity rule
foreign keys which link rows in one table to rows in another table must have values that correspond to the value of a primary key in another table
context diagram
highest-level DFD; a summary-level view of a system, showing the data processing system, its inputs and outputs, and their sources and destinations
logical view
how people conceptually organize and understand the relationships among data items
document flowcharts
illustrate the flow of documents and data among areas of responsibility within an organization
program flowchart
illustrates the sequence of logical operations performed by a computer in executing a program
insert anomaly
improper database organization that results in the inability to add records to a database
update anomaly
improper database organization where a non-primary key item is stored multiple times; updating the item in one location and not the others causes data inconsistencies
delete anomaly
improper organization of a database that results in the loss of all information about an entity when a row is deleted
blockchain
individual digital records, called blocks, linked together using cryptography in a single list, called a chain
general ledger and reporting system
information-processing operations involved in updating the general ledger and preparing reports for both management and external parties
sequence codes
items are numbered consecutively so that gaps in the sequence code indicate missing items that should be investigated. Examples include prenumbered checks, invoices, and purchase orders
mnemonic codes
letters and numbers interspersed to identify an item. The mnemonic code is derived from the description of the item and is usually easy to memorize.
value chain
linking all primary and support activities in a business. Value is added as a product passes through the chain
documentation
narratives, flowcharts, diagrams, and other written materials that explain how a system works
access rights
permissions granted to create, read, update, and delete data, database records, or data files
transaction processing
process of capturing transaction data, processing it, storing it for later use, and producing information output, such as a managerial report or a financial statement
turnaround documents
records of company data sent to an external party and then returned to the system as input. Turnaround documents are in machine-readable form to facilitate their subsequent processing as input records. An example is a utility bill.
documents
records of transaction or other company data. Examples include checks, invoices, receiving reports, and purchase requisitions.
physical view
refers to the way data are physically arranged and stored in the computer system
virtualization
running multiple systems simultaneously on one physical computer
reports
system output organized in a meaningful fashion used by employees to control operational activities, by managers to make decisions and design strategies, and by investors and creditors to understand a company's business activities
data value
the actual value stored in a field. It describes a particular attribute of an entity. For example, the customer name field would contain "ZYX Company" if that company were a customer.
value of information
the benefit provided by information minus the cost of producing it
source data automation
the collection of transaction data in machine-readable form at the time and place of origins. Examples are point-of-sale terminals and ATMs
real-time processing
the computer system processes data immediately after capture and provides updated information to users on a timely basis
information technology
the computers and other electronic devices used to store, retrieve, transmit, and manipulate data
database system
the database, the DBMS, and the application programs that access the database through the DBMS
data source
the entity that produces or sends the data entered into a system
data destination
the entity that receives data produced by a system
data processing cycle
the four operations (data input, data storage, data processing, and information output) performed on data to generate meaningful and relevant information
entity
the item about which information is stored in a record. Examples include an employee, an inventory item, and a customer
business processes or transaction cycles
the major give-get exchanges that occur frequently in most companies
data flow
the movement of data among processes, stores, sources, and destinations
conceptual-level schema
the organization-wide view of the entire database that lists all data elements and the relationships between them
information system
the people and technologies in an organization that produce information
database administrator
the person responsible for coordinating, controlling, and managing the database
data store
the place or medium where system data is stored
field
the portion of data record where the data value for a particular attribute is stored. For example, in a spreadsheet, each row might represent a customer and each column an attribute of the customer. Each cell in a spreadsheet is a field.
database management system
the program that manages and controls the data and the interfaces between the data nd the application programs that use the data stored in the database
attributes
the properties, identifying numbers, and characteristics of interest of an entity stored in a database. Examples are employee number, pay rate, name, and address
accounting
the systematic and comprehensive recording of an organization's financial transactions, including summarizing, analyzing, and reporting these transactions to all users
coding
the systematic assignment of numbers or letters to items to classify and organize
artificial intelligence
the use of computer systems to simulate human intelligence processes such as learning, reasoning, and self-improvement
give-get exchange
transactions that happen a great many times, such as giving up cash to get inventory from a supplier and giving employees a paycheck in exchange for their labor
group codes
two or more sub-groups of digits used to code an item. A group code is often used in conjunction with a block code
data analytics
use of software and algorithms to find and solve problems and improve business performance
internal control flowchart
used to describe, analyze, and evaluate internal controls, including identifying system strengths, weaknesses, and inefficiencies
cloud computing
using a browser to remotely access software, data storage, hardware, and applications
semantic data modeling
using knowledge of business processes and information needs to create a diagram that shows what to include in a fully normalized database
online analytical processing (OLAP)
using queries to investigate hypothesized relationships among data
data mining
using sophisticated statistical analysis to "discover" hypothesized relationships in the data
support activities
value chain activities such as a firm infrastructure, technology, purchasing, and HR that enable primary activities to be performed efficiently and effectively
primary activities
value chain activities that produce, market, and deliver products and services to customers and provide post-delivery service and support
data warehouse
very large databases containing detailed and summarized data for a number of years used for analysis rather than transaction processing
goal congruence
when a subsystem achieves its goals while contributing to the organization's overall goal
goal conflict
when a subsystem's goals are inconsistent with the goals of another subsystem or the system as a whole
narrative description
written, step-by-step explanation of system components and how they interact
