AIS Chapter 3 : Information Technology and AISs

electronic document and record management (EDRMs)

helps organizations manage the workflow of electronic documents during their development and use, provide collaborative tools that enable several users to work with the same document, and allow organizations to create and store multiple versions of documents

utility programs

helps user perform tasks such as copying files, converting files from one format to another

small input devices

specialized devices that help users input data into computer systems. for example keyboards and computer mice

file servers

store centralized software and data files and also coordinate data transmissions among the other LAN devices and users

secondary storage

storing data on a permanent media

digital subscriber line (DSL)

supports data communications rates up to 9 megabits per second

Central processing units (CPU)

takes captured data and processes it into valuable information to decision makers

application software

the computer programs that help end users perform the tasks specific to their jobs or relevant to their personal needs

Program languages

the detailed instructions that computers can understand and execute

enterprise network

the main purpose is to distribute data and software among server and client devices on a system

graphical user interfaces (GUIs)

the menus, icons, and other graphic elements used to identify system components and launch applications

Magnetic Ink Character Recognition (MICR)

the numbers and symbols on items such as a check that can only be machine read

communication channel

the physical path that data takes in data transmissions

data inscription

the process of transcribing physical data into machine readable data

data communications protocol

the setting that provide the format for data communications

source document

the starting point for collecting accounting data

the input-processing-output cycle

the three phase operation that most accounting transactions use

data communications

the transmitting of data to or from different locations

picture elements (pixels)

tiny, discrete dots of color that are arranged in a matrix to form and image

bluetooth

transmission standard for short-range wireless communication

wireless communications (wifi)

transmitting voice-grade signals or digital data transmissions over wireless communication channels

thin-client systems

use inexpensive or diskless microcomputers to save money on system acquisition and maintenance costs

primary memory aka random access memory (RAM)

used to store data and program instructions temporarily of immediate processing and execution

Optical character recognition (OCR)

uses optical rather than magnetic readers to interpret data found on source documents

mark-sense media

uses simple rectangles or ovals as "characters" that you mark with a pen or pencil

the RAM of a computer is part of: a. primary memory b. secondary storage c. arithmetic-logic unit d. modem

A

the acronyms POS, MICR, and OCR are examples of: a. input devices b. processing devices c. output devices d. communication devices

A

Biometric scanners

authenticate users by who they are. can be either physiological or behavioral identifying

NFC (near field communication)

enables mobile devices such as cell phones to communicate with similar items containing NFC chips

the term "enrollment" is most closely associated with: a. keyboards b. biometric scanners c. printers d. modems

B

video output can also be called: a. hard copy output b. soft copy output c. image output d. pixilated output

B

BYOD

"bring your own device" a popular trend in which companies let you use your own device

The six reasons for IT's importance to accountants

1. IT must be comparable with and support other components of AIS 2. Accounting professionals often help clients make hardware and software purchases 3. auditors must evaluate computerized systems 4. accountants are often asked to evaluate the efficiency and effectiveness of an existing system 5. IT affects the way we work today and will in the future 6. Understanding IT is vital to passing most accounting certification examinations

the 3 interacting components of client/server systems

1. a presentation component 2. an application-logic component 3. a data management component

the three categories of printers

1. dot-matrix 2. ink-jet 3. laser

the 5 reasons for LANs

1. facilitating communications 2. sharing computer equipment 3. sharing computer files 4. saving software costs 5. Enabling unlike computer equipment to communicate with one another

advantages of client/server systems

1. flexibility of distributing hardware, software, data and processing capabilities throughout a computer network 2. reduced telecommunication costs 3. the ability to install thin-client systems

The five interactions of AIS

1. hardware 2. software 3. data 4. people 5. procedures

disadvantages of client/server systems

1. it must maintain multiple copies of the same databases 2. changing from one version of an application program to another is difficult 3. user access and security are more difficult because access privileges is often varied

the two places that software resides

1. operating systems 2. application software

the five types of application software

1. personal productivity software 2. personal productivity software for commercial uses 3. software used for items such as payroll and accounts receivable 4. communications software 5. enterprise resource management (ERP)

the 3 reasons to retain older mainframe systems

1. the need to support multiuser processing capabilities that work best on such systems 2. the advantages of centralized processing such as simplified control over hardware 3. the huge costs that organizations typically incur when replacing these legacy systems

the 2 reasons source documents are important

1. they are human readable 2. they can be completed by a user onsite

all of these are components, or layers, of a client/server computing system except: a. presentation layer b. application/logic layer c. client layer d. data management layer

C

data transcription is best described as: a. an efficient process b. always necessary in AISs c. labor intensive and time consuming d. an important way to limit fraud and embezzlement

C

the term "I/O bound" means that: a. computers must input and output data when execution accounting application s b. AIS are head for the land of I/O c. computers can "think" faster then they can read or write d. computers are obligated to make inferences and oversights

C

all of the following are reasons why IT is important to accountants except: a. accountants often help clients make IT decisions b. auditors must evaluate computerized systems c. IT questions often appear on professional certification examinations d. the cost of IT are skyrocketing

D

purchasing backup services form an internet vendor is an example of: a. OCR b. modem services c. virtual storage d. cloud computing

D

which of these devices is capable of storing the most data? a. CD-ROM disk b. DVD disk c. USB drive d. magnetic disk

D

persona productivity software

a category of application software that helps process personal information for uses such as personal finance and budgets

virus

a destructive program that, when active damages or destroys computer files or programs

The top ten information technologies

a list that is made every year of the information technologies that most affect accountants. all deal with at least one of the three things 1. security 2. managing data 3. business operations

hard-copy output

a printed or physical copy of information

soft-copy output

a saved copy on an item such as a computer or cd of information

application protocol (WAP)

a set of communication standards and wireless markup language

operating system (OS)

a set of software programs that helps a computer, file server, or network run itself and the application programs designed for it

redundant arrays of inexpensive disks (RAIDs)

a way to guard against disk failures (same data is recorded on multiple disks)

image processing

allows users to store graphic images of business documents in digital form on secondary storage media

client/server computing

an alternate technology to a mainframe and/or hierarchal networks. depending on the type the data processing can be performed by any computer on the network

ISDN (integrated services digital network)

an international data communications standard that transmits data, voice message, or images at a standard rate of 128K bps of the internet

modem

an item that transmits data

multimedia

combination of video, text, graphics, animation, and sound to produce multidimensional output

Wide are networks (WANs)

computer networks spanning regional, national, or even global areas

object-orientated

computer programs that encourage programmers to develop code in reusable modules call objects

local area networks (LANs)

consists of microcomputers, printers, terminals, and similar devices that are connected together for communication purposes

Magnetic (Hard) disk

consists of one or more spinning platters, each surface of which has an iron oxide coating that can be magnitude to record information

ink-jet printers

create characters by distributing tiny bubbles or dots of in into pages

laser printers

create printed output in much the same way as duplicating machines

peripheral equipment

devices that support the function of a system such as keyboards, mice, and printers

virtual storage

disk memory that a computer system uses to augment its limited primary memory

turnaround documents

documents that company sends to individuals and that the recipients eventually turnaround for further data processing

dot-matrix printers

dots on tiny wires that make up an image

Radio frequency identification (RFID)

enables business to identify pallets and even individual items without unpacking them from shipping crates

digital video input

includes items such as camera and web cam that can be used for documenting 1. inventories 2. damage/accidents 3. new or existing employees for id and security purposes

microprocessors

manipulates data or executes instructions directly in primary memory

volatile memory

memory that loses its contents when the computer lose electrical power

I/O bound

most computers are input/output bound, not process bounds which is why process speeds are rarely important in accounting applications

Magnetic strips

often found on the back of credit card used to store permanent data and provide input data when needed

POS devices

often used in sales. this devices gather information from items such as barcode readers and records them electronically

event-driven programming languages

programming languages whose code responds to event such as a user clicking on a menu item with a mouse