Ais Final Mscd

Front 1

a type of report that breaks down marginal profit
contributions by territory, customer, or other basis

Back 1

profitability analysis

Front 2

an arrangement for customers to send their electronic
payments directly to the bank, which then reports on the
amounts remitted

Back 2

electronic lockbox

Front 3

a legal contract that defines responsibility for the goods in
transit

Back 3

bill of lading

Front 4

a turnaround document used in the billing and collection
process

Back 4

remittance advice

Front 5

the billing method used when customers pay according to
each invoice

Back 5

open invoice

Front 6

a document listing the quantity and description of each item
ordered that is included with a shipment

Back 6

packing slip

Front 7

when there is insufficient inventory on hand to fill an order,
this is created

Back 7

backorder

Front 8

a list of names and amounts of all customer payments often
compiled in the mailroom and sent to the AR department

Back 8

remittance list

Front 9

the use of EDI tby a manufacturer to manage a retail
customer's inventory

Back 9

VMI

Front 10

a document that provides precise estimates of cash inflows
and outflows

Back 10

cash budget

Front 11

a document that authorizes the crediting of a customer's
account for returns or adjustments

Back 11

credit memo

Front 12

a list of items (and quantities of each) that a customer
ordered, used to release merchandise to the shipping
department

Back 12

picking slip

Front 13

the basic document created in the billing process used to
notify customers of the amount due, etc.

Back 13

sales invoice

Front 14

a set of business activities associated with providing goods
and services to customers and collecting cash in payment

Back 14

revenue cycle

Front 15

documentation of a request for goods and services by a
customer

Back 15

sales order

Front 16

the billing method in which customers are billed in subsets
staggered over time

Back 16

cycle biling

Front 17

direct electronic payments to or from banks

Back 17

EFT

Front 18

the billing method used when customers pay a monthly
statement

Back 18

balance forward

Front 19

a report that lists customer accounts receivable balances by
the length of time they have been outstanding

Back 19

aging schedule

Front 20

a maximum allowable account balance for each customer
based on their ability to pay

Back 20

credit limit

Front 21

a database separate from the company's live database
that contains a large amount of data used for analysis

Back 21

data warehouse

Front 22

the part of a graph that generally should be set to zero
in order to present a clear picture of the data
relationships being depicted

Back 22

vertical axis

Front 23

a form that is often used to document journal entries to
be entered in the general journal

Back 23

journal voucher

Front 24

the use of sophisticated statistical analysis of company
data to discover previously unsuspected relationships
among stored data items

Back 24

data mining

Front 25

this depicts the path of a transaction through the
accounting system and can be used to trace all
changes made to the general ledger

Back 25

audit trail

Front 26

an input edit used to verify that an entry that must be a
negative number is indeed negative

Back 26

sign check

Front 27

input edits used to verify that total debits equal total
credits in a journal entry

Back 27

zero balance check

Front 28

reporting financial results on the basis of managerial
responsibilities within an organization

Back 28

responsibility accounting

Front 29

the use of data in data warehouses to support strategic
decision-making

Back 29

business intelligence

Front 30

a report that lists the balances for all general ledger
accounts at a particular point in time

Back 30

trial balance

Front 31

an input edit used to ensure that a field contains only
numeric data

Back 31

field check

Front 32

a report that provides a four dimensional perspective of
organizational performance., including innovation and
learning

Back 32

balanced scorecard

Front 33

an input edit used to verify that all required data has
been entered

Back 33

completeness test

Front 34

a database separate from the company's live database
(and usually smaller) that contains data used for
analysis of one of the company's specific functions -
often for marketing

Back 34

datamart

Front 35

the markup language that is a form of XML and is
increasingly used to store and report information for
accounting and business reporting

Back 35

xbrl

Front 36

the process of defining a database so that is faithfully
represents all aspects of the organization

Back 36

data modeling

Front 37

a special type or format of ER diagram originally
developed specifically for use in designing AIS

Back 37

REA data model

Front 38

this exists when the maximum cardinality for both entities
in a relationship

Back 38

many to one relationship

Front 39

this exists when the maximum cardinality of one entiry in
the relationship is 1 and the maximum cardinality for the
other entity in that relationship is "many" (M or N)

Back 39

one to many relationship

Front 40

this describes the part of the cardinality between two
entities that indicates whether a relationship between
those two entities is optional or mandatory

Back 40

minimum cardinality

Front 41

the step in the database design process in which the
finished data model is used to guide the participants

Back 41

physical design

Front 42

entities representing those things owned or used by an
organization that have economic value to the organization

Back 42

resources

Front 43

descriptions of the nature of the relationship between two
entities that indicate how many instances (records) of one
entity can be linked to each specific instance (record) of
another entity

Back 43

cardinalities

Front 44

this exists when the maximum cardinality for each entity in
that relationship is 1.

Back 44

one to one relationshps

Front 45

this describes the part of the cardinality between two
entities that indicates whether each instance (record) of
one entity can be linked to only one or more than one
instance (record) of the other entity in the relationship

Back 45

max cardinality

Front 46

anything about which an organization wants to collect and
store information

Back 46

entity

Front 47

the REA model serves as a source of ___________ about
an organization's business activities in addition to its use
in designing AIS

Back 47

documentation

Front 48

the people and organizations that participate in events and
about whom information is desired for planning, control
and evaluation purposes

Back 48

agents

Front 49

one of the steps in the database design process in which
data modeling occurs

Back 49

conceptual design

Front 50

a graaphical technique for portraying a data-base schema
or logical model

Back 50

ERD diagram

Front 51

the various business activities about which management
wants to collect information for planning or control
purposes

Back 51

events

Front 52

the number of tables needed to implement an REA
data model that has seven distinct entities, three
M:N relationships and five 1:N relationships in a
relational database

Back 52

ten

Front 53

in the data modeling process, one of these is
created for each M:N relationship identified in the
REA diagram

Back 53

relationship table

Front 54

an attribute appearing in one table that is itself the
primary key of another table, and is used to link
tables in a database

Back 54

foreign key

Front 55

one of two names that refer to the primary key
when it is made up of more than one attribute(field),
and is a "multiple-attribute" primary key

Back 55

composite primary key

Front 56

this is an alternate name for a relationship table and
represents a connection between two tables that
have a M:N relationship in an REA diagram

Back 56

junction table

Front 57

this is a synonym for fields - each of which
represents an attribute or characteristic of the data
gathered in a database table for a particular entity
in an REA data model

Back 57

attributes

Front 58

one of two names that refer to the primary key
when it is made up of more than one attribute(field),
and is a "multiple-attribute" primary key

Back 58

concatenated keys

Front 59

a table attribute that is used to uniquely identify
each record in that table

Back 59

primary keys

Front 60

this type of entity is used in an REA database to
store information traditionally found in journals

Back 60

event

Front 61

these are used to create journals and ledgers from
a completed relational database that was designed
using a REA data model

Back 61

queries

Front 62

in the data modeling process, one of these is
created for each distinct entity identified in the REA
diagram

Back 62

table

Front 63

the group of executive level people who
oversee an information systems
development effort

Back 63

steering committee

Front 64

the building and testing of a new IT
system

Back 64

implemenation

Front 65

ignoring a new system in the hope that it
will go away

Back 65

avoidance

Front 66

the actual switch from using an old
system to using a newly completed
system

Back 66

conversion

Front 67

systems development life cycle

Back 67

SDLC

Front 68

the shortest time in which a project can be
completed is calculated using this

Back 68

critical path

Front 69

the logical or conceptual design for the
processes/programs to be included in a
new system - documented with data flow
diagrams

Back 69

logical process model

Front 70

a long-range (3 year or less) planning
document that specifies where the AIS is
headed in terms of planned projects

Back 70

master plan

Front 71

the program evaluation and review
technique used in project planning and
management

Back 71

PERT

Front 72

behavior that is usually intended to
destroy or weaken a system's
effectiveness

Back 72

aggression

Front 73

one method used to determine financial
feasibility in which all estimated future
cash flows from potential projects are
discounted back to the present and then
used to compare the potential
comparative value of each project

Back 73

NPV Method

Front 74

the type of maintenance activity carried
out to fix system problems

Back 74

corrective maintenance

Front 75

the logical or conceptual design for a
database - documented with ER or REA
diagrams

Back 75

logical data model

Front 76

the effective interest rate that results in a
net present value of 0 for a project when
all of the project's estimated future cash
flows are discounted back to the present

Back 76

internal rate of return

Front 77

the stages and activities involved in
building an IT system

Back 77

system development life cycle

Front 78

the longest path through a PERT chart

Back 78

critical path

Front 79

the specifications that will be needed to
translate a conceptual design into an
actual system

Back 79

physcial design

Front 80

the number of years required for the net
savings from an investment to equal its
initial cost

Back 80

payback period

Front 81

a person who studies existing systems,
designs new ones, and prepares
specifications that are used by
programmers in the development process

Back 81

system analyst

Front 82

the type of maintenance activity that
makes the system faster or better in some
way

Back 82

perfective maintenance

Front 83

the development of specifications for the
data and processes to be included in a
new system

Back 83

conceptual design

Front 84

the gathering of information needed to
purchase or develop a new system

Back 84

system analysis

Front 85

blaming a new system for any and every
unpleasant occurance (related to the
system or not)

Back 85

projection

Front 86

a graphical depiction of project plans
using horizontal bars to represent system
activities

Back 86

gantt chart