2 Overview of Transaction Processing and Enterprise Resource Planning Systems（课件）- 《会计信息系统英文版》同步教学（人民大学版）

Chapter 2 Overview of Transaction Processing and ERP Systems 2-1 Learning Objectives Describe the four major steps in the data processing cycle. Describe the major activities in each cycle. Describe documents and procedures used to collected and process data. Describe the ways information is stored in computer-based information systems. Discuss the types of information that an AIS can provide. Discuss how organizations use ERP systems to process transactions and provide information. 2-2 Data Processing Cycle 2-3 Input Process Output Storage The Data Processing Cycle Determines What data is stored? Who has access to the data? How is the data organized? How can unanticipated information needs be met? 2-4 Data Input—Capture As a business activity occurs data is collected about: Each activity of interest The resources affected The people who are participating 2-5 Paper-Based Source Documents Data are collected on source documents E.g., a sales-order form The data from paper-based will eventually need to be transferred to the AIS Turnaround Usually paper-based Are sent from organization to customer Same document is returned by customer to organization 2-6 Cust. Org. Turnaround Document Source Data Automaton Source data is captured In machine-readable form At the time of the business activity E.g., ATM’s; POS 2-7 Data Input—Accuracy and Control Well-designed source documents can ensure that data captured is Accurate Provide instructions and prompts Check boxes Drop-down boxes Complete Internal control support Prenumbered documents 2-8 Data Storage Types of AIS storage: Paper-based Ledgers Journals Computer-based 2-9 Ledgers General Summary level data for each: Asset, liability, equity, revenue, and expense Subsidiary Detailed data for a General Ledger (Control) Account that has individual sub-accounts Accounts Receivable Accounts Payable 2-10 A/R $1000 Joe Smith $250 Patti Jones $750 A/P $600 ACME Inc.$150 Jones, Inc $350 Journals General Infrequent or specialized transa