Shared Flashcard Set

Details

Accounting Systems Ch. 3
Accounting Systems Midterm terms
24
Accounting
Undergraduate 4
10/02/2012

Additional Accounting Flashcards

 


 

Cards

Term
CASE (computer-assisted software engineering) tools
Definition
tools that automate documentation tasks such as drawing or modifying flowcharts, generating graphics and screen designs, and developing report formats
Term
Context diagram
Definition
high-level data flow diagram that provides an overal picture of an application or system
Term
Data flow diagrams (DFDs)
Definition
primarily used in the systems development process to document the flow of data through an AIS
Term
Decision table
Definition
a matrix of conditions and processing tasks for a computer program that indicates the appropriate action to take for each possibility
Term
Decomposition
Definition
the creation of finer levels of detail in flowcharts and data flow diagrams
Term
Document flowchart
Definition
a means of tracing the physical flow of documents through an organization
Term
Documentation
Definition
all the flowcharts, narratives, and other written communications that describe the inputs, processing, and outputs of an AIS
Term
End-user computing
Definition
the ability of non-computer employees to create computer applications of their own.
Term
Graphical documentation software
Definition
the depiction, thorugh the use of symbols and logic diagrams, of existing or proposed AISs by accountants, consultants, and system developers
Term
Job stream
Definition
the flow of electronic data through a computer system
Term
Level 0 data flow diagram
Definition
the least detailed data flow diagram, showing only in broad terms what tasks a system performs
Term
Level 1 data flow diagram
Definition
the decomposition of a single symbol from within a level 0 data flow diagram to more fully document the system
Term
logical data flow diagram
Definition
the depiction of the tasks conducted by participants within a systems development process
Term
Macro program flowchart
Definition
the highest level program flowchart, providing an overview of the data processing logic
Term
Object-oriented software
Definition
programs that contain modular, reusable code helping programmers avoid writing duplicate programs and facilitating changes when needed
Term
Physical data flow diagram
Definition
the depiction of the first level of detail within a system, focusing on physical entities such as employees involves in the system, and hard-copy inputs and outputs.
Term
Process map
Definition
a special type of flowchart used to better understand and communicate a company's current business processes
Term
Program flowcharts
Definition
graphical documentation that outlines the processing logic for each part of a computer program and also indicates the sequence of processing steps
Term
Rapid application development (RAD)
Definition
the use of CASE tools to speed the planning and development of computer information systems
Term
Sandwich rule (system flowcharts)
Definition
a rule that states that a processing symbol should always appear between an input and an output symbol
Term
Signed checklists
Definition
an example of establishing accountability by verifying that an accountant performed certain tasks, that a reviewer approved them, and that both individuals are accountable for their accuracy
Term
Structured programming
Definition
techniques used to develop large computer programs in hierarchical fashion
Term
Structured walkthrough
Definition
a meeting in which the attendees review the logic of a computer program
Term
System flowchart
Definition
graphical documentation that depicts the logical flow of data and processing steps in an AIS
Supporting users have an ad free experience!