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Accountint Systems
2nd exam chaps 5-9
52
Accounting
Undergraduate 3
11/06/2011

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Cards

Term
 benefits of business ethics
Definition

1) reduces risk of litigation

2) imporves employee morale and productivity

3) reduces employee turnover

4) promotes positive image

Term
Kohlberg stage theory
Definition
an individuals basis for ethical behavior, 6 stages
Term
ethics audit
Definition
looks at quality, reputation, values and sustainability
Term
common sources of business ethics
Definition
societal norms, group standards, personal moral reasoning
Term
ethical theories
Definition
virtue, consequentialist, social contract, divine command
Term
COSO framework
Definition
suggested structure and method for building sound ethical values
Term
code of ethics
Definition
statement that includes honesty, equity, respect for rights and methods to report and enforce them
Term
consequentialist theory
Definition
moral rightness of an action is determined by results
Term
balanced scorecard
Definition
5 general steps established in europe
Term
purpose of systems planning
Definition
determing what accounting system will be needed long term
Term
strategic planning
Definition
determing long term goals and allocating resources to meet goals
Term
Control Systems Maturity Model
Definition
identifies possible levels of internal control reliability
Term
systemn strategic planning
Definition
creating a master plan for company needs
Term
six sigma
Definition
methodology for improving quality
Term
analysis report
Definition
background information, strengths, weaknesses, alternative solutions, and reccommendations
Term
accounting systems analysis
Definition
gaining understanding of accounting system and evaluating to find strengths/weaknesses
Term
well planned user oriented system
Definition
increase productivity, reduce inventory, improve customer service, manage decisions, coordinate activities
Term
systems flowchart
Definition
diagram depicting the procedures and document flows of a system
Term
accounting system
Definition
a framework of parts that work together the convert imputs to outputs in order to achieve an organizations objective
Term
prototyping
Definition
designing by experimentation
Term
forms design
Definition
determing what elements to include
Term
file
Definition
a collection of records
Term
record
Definition
a unit within a file representing semi-permanent data
Term
field
Definition
a unit of data within a file record
Term
relational database
Definition
software application that allows large amounts of data to be stored and accessed in an efficient manner
Term
SQL
Definition
standardized language for exchanging business transactions
Term
LAN
Definition
a group of computers that are connected together in a relativley close geographic proximity
Term
NIC
Definition
a devise that is used to connect computers together
Term
server
Definition
a central computer on a network where premission to use the network resources is managed or where shared files or printer services are stored
Term
a router
Definition
a devise used to connect a LAN to the internet
Term
TCP/ IP

Definition
a basic protocol for keeping track of and trasnmitting all forms of data over the internet
Term
DNS
Definition
an internet service for converting internet domain names into numeric Internet addresses
Term
DoS attack
Definition
allows a hacker to prevent legitimate traffic from accessing a commercial website
Term
FTP
Definition
a protocol used to transfer files over the internet regardless of the computer's operating system
Term
EDIFACT
Definition
the format for transmitting EDI-based transactions on an international basis
Term
POP3
Definition
the protocol that allows users to download messages from an email server directly to their computer
Term
EDI
Definition
a natural method for pulling data from a relational database by specifying field names, file names, and selection criteria
Term
XBRL
Definition
a standardized language for transmitting financial reports over the internet
Term
taxonomy
Definition
a document that spells out that tags should be used to tag financial information in an XBRL report
Term
Instance document
Definition
the final electronic file for an XBRL report
Term
systems implementation
Definition
acquiring computer software, hardware, installation and testing
Term
canned software
Definition
software that is readily available from retail stores etc.
Term
input devices
Definition
parts of a computer that include special features like light pen, mouse, and scanner
Term
open source hardware
Definition
can be freely modified as long as changes are made available to the programming community
Term
end user computing (EUC)
Definition
used to establish rules to support unstructured decisions
Term
expert systems
Definition
hands-on development, use and control of computerized information systems by end users to meet their needs
Term
cloud computing
Definition
advantages similar to canned, significant disadvantages.
Term
canned, custom, modified
Definition
main approaches to application software acquisition
Term
secondary storage devices
Definition
CD's and USB drives
Term
end user development error
Definition
using the wrong software package/ accounting application software
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