AIN2601- This document has exam-notes-summary-of-entire-course-chapters-covered, it will help in preparing your final examinations commencing in Oct/Nov 2021.
For further references please refer back to your text book and UNISA study guide.
Best of luck in your 2021 up-coming examinations.
AIN2601 Exam Notes -
Summary of entire course,
chapters covered.
2021
Practical Accounting Data Processing (University of South Africa)
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AIN2601
Topic 1 SU1
Data management and utilization
Data and the computerised information processing system
a) Activities b) input of data c) processing e) output/ information f)make decisions
d)store raw data and information
Input of data
Data captured on manual documents (hard copy) as well as data entered in the CIS and not yet processed
is called raw data.
Because information is obtained by processing raw data, it is essential that the raw data
captured in the CIS should be accurate, complete, reliable and verifiable
A source document is the first documented record of an activity that took place
o Input types
Batch input
involves similar source documents being grouped together (batch) and then entered in the CIS
periodically, eg. daily, weekly or monthly.
Online input
involves data being immediately captured into the CIS at the point where the activity occurs.
Processing data
o Processing methods:
Classifying data – arranged into different groups (categories) credit sales X cash sales
Performing calculations – arithmetic or logical calculations eg. VAT
Sorting data – purchase orders in numerical sequence
Summarising data – transactions for a specific supplier for a particular month
Transforming data – accounting data graphs; audio written text
o Processing types:
Batch processing – processing transaction files to update master files periodically
Real-time processing – immediate update of transaction files to the master files (as the
transaction occurs)
o Output information:
Batch output occurs when all requests for information (ie reports, queries, etc) are batched
together and periodically extracted from the CIS.
Interactive output occurs when users are directly connected to the CIS and can request certain
information and receive it immediately.
Processing
o Typical processing systems
Batch input, batch processing, batch output
The processing of claims at a medical aid is an example of such a system. Members submit
claims, which are batched together and then entered in the CIS. All the entered batches are
updated at the end of each day. Routine claim reports, indicating the claims of the previous
week,
are extracted and distributed every Monday morning.
Batch input, batch processing, interactive output
For example, twice a week, the gym partner of a medical aid provides the medical aid with
batch of electronic source documents in one file. This file contains the number of times each
member of the medical aid visited the gym. The batch source documents contained in the
electronic file are imported when received. The transaction files containing the gym data are
updated every Saturday. The members can view their information on the medical aid’s secure
website as soon as the transaction file has been updated.
Online input, batch processing, interactive output
For example, each branch of the organisation enters its request for inventory online as needed.
The transaction file containing the different branches’ requests is updated to the master file
every two days. The branch manager can extract order information directly from the
operational system.
Online input, real-time processing, interactive output
An example of such a system is the processing of a transaction at a bank’s automatic teller
machine (ATM). The customer enters the transaction at the ATM. The transaction is
immediately updated to the master file and the customer receives a receipt with the transaction
details and his or her new updated balance.
Storage of data and information
o Flat file files; not related. Users each keep their own data and information.
o Database information
1
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