Study your flashcards anywhere!

Download the official Cram app for free >

  • Shuffle
    Toggle On
    Toggle Off
  • Alphabetize
    Toggle On
    Toggle Off
  • Front First
    Toggle On
    Toggle Off
  • Both Sides
    Toggle On
    Toggle Off
  • Read
    Toggle On
    Toggle Off

How to study your flashcards.

Right/Left arrow keys: Navigate between flashcards.right arrow keyleft arrow key

Up/Down arrow keys: Flip the card between the front and back.down keyup key

H key: Show hint (3rd side).h key

A key: Read text to speech.a key


Play button


Play button




Click to flip

16 Cards in this Set

  • Front
  • Back
Accounting Application
A software package that is used by an organization to record and store AIS data and to generate reports
To copy records or files to a long-term storage medium for backup
A gropu of event documents or records awaiting recording, updating, or other processing
Batch Recording
Groups of events are recorded in a database. Requires waiting until a batch of event documents have accumulated before data entry. During the accumulation period, summary fields in master tables are not up-to-date
Batch Total
The total of the dollar amounts or other quantities for the transactions in the batch. For a batch of invoices, a total could be teken of the amounts due on each invoice. For a batch of inventory receiving records, the total could be the quantity of items received in the batch
Batch Update
A system where events are recorded as soon as they occur, but posting is delayed until a batch of records has accumulated
Edit Report
A report used for internal contorl that lists the events have been recorded but not yet posted. Once the edit report is reviewed and found acceptable, the recorded events can be posted.
Hash Total
A calculated sum of numbers that do not represent true quantities. For example, the sum of Customer#s in a batch of invoices could be described as a hash total
A group of related functions in an application. In accounting, typical modules include sales, purchasing, inventory, and general ledger
A device that is not connected to a computer. Examples include a printer that is turned off or not connected or a data tape that is not mounted or connected. Backups and archived data are usually stored off-line so that they do not take up processing time and space on a storage medium that is online
A device that is turned on and connected to a computer. Typically, the monitor, keyboard, and hard disk are online when a computer is turned on. A system could also be described as online if it is turned on and connected to another computer or the Internet
A process where 1) Data in an event record are used to update summary fields in related master tables and 2) the event record is marked as posted. marking the event record as posted avoids the problem of accidentally posting the same information twice and enables the system to enforce a prohibition against deletion of a posted event record
Processing Mode
The organization and relative timing of recording and updating activities within a module. Four processing modes are in the test: immediate recording w/immediate updating, batch recording (online), off-line entry with batch recording, and immediate recording with batch updating
To systematically and permanently remove unneeded data. Records that are no longer needed are archived to an off-line storage medium and then purged from online storage
Real-Time System
A system where events are recorded as soon as they occur, and summary fields in related master tables are immediately updated
Record Count
A count of the number of transactions in the batch