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Chapter 2
Overview of Transaction Processing and ERP Systems
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall2-1
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Learning Objectives
Describe the four major steps in the data processing cycle. Describe the major activities in each cycle.
Describe documents and procedures used to collected
and process data. Describe the ways information is stored in computer-based
information systems.
Discuss the types of information that an AIS can provide.
Discuss how organizations use ERP systems to processtransactions and provide information.
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-2
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Data Processing Cycle
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The Data Processing CycleDetermines
What data is stored?
Who has access to the data?
How is the data organized?
How can unanticipated information needs be met?
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-4
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Data InputCapture
As a business activity occurs data is collected about:
1. Each activity of interest
2. The resources affected
3. The people who are participating
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-5
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Paper-Based Source Documents
Data are collected onsource documents
E.g., a sales-order form
The data from paper-based will eventually
need to be transferred tothe AIS
Turnaround
Usually paper-based
Are sent fromorganization to customer
Same document isreturned by customer toorganization
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-6
Turnaround Document
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Source Data Automaton
Source data is captured
In machine-readable form
At the time of the business activity
E.g., ATMs; POS
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-7
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Data InputAccuracy and Control
Well-designed source documents can ensure that datacaptured is
Accurate
Provide instructions and prompts
Check boxes Drop-down boxes
Complete
Internal control support
Prenumbered documents
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-8
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Data Storage
Types of AIS storage:
Paper-based
Ledgers
Journals
Computer-based
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-9
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Ledgers
General
Summary level data for each:
Asset, liability, equity,
revenue, and expense
Subsidiary
Detailed data for a GeneralLedger (Control) Accountthat has individual sub-
accounts Accounts Receivable
Accounts Payable
Joe Smith$250
Patti Jones
$750
ACME
Inc.$150 Jones, Inc
$350
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-10
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Journals
General
Infrequent or specialized transactions
Specialized
Repetitive transactions E.g., sales transactions
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-11
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Coding Techniques
Sequence
Items numbered consecutively
Block
Specific range of numbers areassociated with a category
10000199999 = Electric Range
Group
Positioning of digits in code providemeaning
Mnemonic
Letters and numbers
Easy to memorize
Code derived from description of item
Chart of accounts
Type of block coding
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-12
Digit Position Meaning
12 Product Line, size,and so on
3 Color
45 Year ofManufacture
67 Optional Features
1241000 12 = Dishwasher 4 = White
10 = 201000 = No Options
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Computer Based Storage
Entity
Person, place, or thing (Noun)
Something an organization wishes to store data about
Attributes
Facts about the entity
Fields
Where attributes are stored
Records
Group of related attributes about an entity
File
Group of related Records
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-13
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File Types
Transaction
Contains records of abusiness from a specificperiod of time
Master
Permanent records
Updated by transactionwith the transaction file
Database Set of interrelated files
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Data Processing
Four Main Activities
1. Create new records
2. Read existing records
3. Update existing records
4. Delete records or data from records
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Data Output Types
Soft copy
Displayed on a screen
Hard copy
Printed on paper
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ERP Systems
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Enterprise Resource Planning (ERP)
Integrate an organizations information into one overallAIS
ERP modules:
Financial
Human resources and payroll
Order to cash
Purchase to pay
Manufacturing
Project management
Customer relationship management
System tools
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ERP Advantages
Integration of an organizations data and financialinformation
Data is captured once
Greater management visibility, increased monitoring
Better access controls
Standardizes business operating procedures
Improved customer service
More efficient manufacturing
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ERP Disadvantages
Cost
Time-consuming to implement
Changes to an organizations existing business processes
can be disruptive
Complex
Resistance to change
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 2-20