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match the following terms with their definitions term a data processing b source doc 4272121

Match the following terms with their definitions


a. Data processing

b. Source documents

c. Turnaround documents

d. Source data automation

e. General ledger

f. Subsidiary ledger

g. Control account

h. Coding

i. Sequence code

j. Block code

k. Group code

l. Mnemonic code

m. Chart of accounts

n. General journal

o. Specialized journal

p. Audit trail

q. Entity

r. Attribute

s. Field

t. Record

u. Data value

v. Master file

w. Transaction file

x. Database

y. Batch processing

z. Online, real-time processing


1. Contains summary-level data for every asset, liability, equity, revenue, and expense account

2. Items are numbered consecutively to account for all items; missing items cause a gap in the numerical sequence

3. Path of a transaction through a data processing system from point of origin to final output, or backwards from final output to point of origin

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

5. Contents of a specific field, such as “George” in a name field

6. Portion of a data record that contains the data value for a particular attribute, like a cell in a spreadsheet

7. Company data sent to an external party and then returned to the system as input

8. Used to record infrequent or non-routine transactions

9. Characteristics of interest that need to be stored

10. The steps a company must follow to efficiently and effectively process data about its transactions

11. Something about which information is stored

12. Stores cumulative information about an organization; like a ledger in a manual AIS.

13. Contains detailed data for any general ledger account with many individual subaccounts

14. Contains records of individual business transactions that occur during a specific time period

15. Updating each transaction as it occurs

16. Devices that capture transaction data in machine-readable form at the time and place of their origin

17. Used to record large numbers of repetitive transactions

18. Set of interrelated, centrally coordinated files

19. Two or more subgroups of digits are used to code items

20. Updating done periodically, such as daily

21. Systematic assignment of numbers or letters to items to classify and organize them

22. Letters and numbers, derived from the item description, are interspersed to identify items; usually easy to memorize

23. Initial record of a transaction that takes place; usually recorded on preprinted forms or formatted screens

24. Fields containing data about entity attributes; like a row in a spreadsheet

25. Sets of numbers are reserved for specific categories of data

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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