| Match each term with its definition. |
| Term | Definition |
| a. data processing cycle | 1. Contains summary-level data for every asset, liability, equity, revenue, and expense account |
| b. source documents | 2. Items are numbered consecutively to account for all items; missing items cause a gap in the numerical sequence |
| c. turnaround documents | 3. Path of a transaction through a data processing system from point of origin to final output, or backward from final output to point of origin |
| d. source data automation | 4. List of general ledger account numbers; allows transaction data to be coded, classified, and entered into proper accounts; facilitates preparation of financial statements and reports |
| e. general ledger | 5. Contents of a specific field, such as “George” in a name field |
| f. subsidiary ledger | 6. Portion of a data record that contains the data value for a particular attribute, like a cell in a spreadsheet |
| g. control account | 7. Company data sent to an external party and then returned to the system as input |
| h. coding | 8. Used to record infrequent or nonroutine transactions |
| i. sequence code | 9. Characteristics of interest that need to be stored |
| j. block code | 10. The steps a company must follow to efficiently and effectively process data about its transactions |
| k. group code | 11. Something about which information is stored |
| l. mnemonic code | 12. Stores cumulative information about an organization; like a ledger in a manual AIS |
| m. chart of accounts | 13. Contains detailed data for any general ledger account with many individual subaccounts |
| n. general journal | 14. Contains records of individual business transactions that occur during a specific time period |
| o. specialized journal | 15. Updating each transaction as it occurs |
| p. audit trail | 16. Devices that capture transaction data in machine-readable form at the time and place of their origin |
| q. entity | 17. Used to record large numbers of repetitive transactions |
| r. attribute | 18. Set of interrelated, centrally coordinated files |
| s. field | 19. Two or more subgroups of digits are used to code items |
| t. record | 20. Updating done periodically, such as daily |
| u. data value | 21. Systematic assignment of numbers or letters to items to classify and organize them |
| v. master file | 22. Letters and numbers, derived from the item description, are interspersed to identify items; usually easy to memorize |
| w. transaction file | 23. Initial record of a transaction that takes place; usually recorded on preprinted forms or formatted screens |
| x. database | 24. Fields containing data about entity attributes, like a row in a spreadsheet |
| y. batch processing | 25. Sets of numbers are reserved for specific categories of data |
| z. online, real-time processing | 26. The general ledger account corresponding to a subsidiary ledger, where the sum of all subsidiary ledger entries should equal the amount in the general ledger account |
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Problem2.5Matcheachtermwithitsdefinition.xlsx
