2.5. Match the following terms with their definitions.
Term
_____a. dataprocessing cycle
_____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. groupcode
_____l. mnemonic code
_____m. chart ofaccounts
_____n. general journal
_____o. specialized journal
_____p. audittrail
_____q. entity
_____r. attribute
_____s. field
_____t. record
_____u. datavalue
_____v. master file
_____w. transactionfile
_____x. database
_____y. batchprocessing
_____z. online, real-time processing
Definition
1. Contains summary-level data for every asset, liability, equity,revenue, and expense account
2. Items are numbered consecutively to account for all items; missingitems cause a gap in the numerical sequence
3. Path of a transaction through a data processing system from pointof origin to final output, or backward from final output to pointof origin
4. List of general ledger account numbers; allows transaction data tobe coded, classified, and entered into proper accounts; facilitatespreparation of financial statements and reports
5. Contents of a specific field, such as âGeorgeâ in a name field
6. Portion of a data record that contains the data value for aparticular attribute, like a cell in a spreadsheet
7. Company data sent to an external party and then returned to thesystem as input
8. Used to record infrequent or nonroutine transactions
9. Characteristics of interest that need to be stored
10. Thesteps a company must follow to efficiently and effectively processdata about its transactions
11. Something about which information is stored
12. Storescumulative information about an organization; like a ledger in amanual AIS
13. Contains detailed data for any general ledger account with manyindividual subaccounts
14. Contains records of individual business transactions that occurduring a specific time period
15. Updating each transaction as it occurs
16. Devicesthat capture transaction data in machine-readable form at the timeand place of their origin
17. Used torecord large numbers of repetitive transactions
18. Set ofinterrelated, centrally coordinated files
19. Two ormore 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 classifyand organize them
22. Lettersand numbers, derived from the item description, are interspersed toidentify items; usually easy to memorize
23. Initialrecord of a transaction that takes place; usually recorded onpreprinted forms or formatted screens
24. Fieldscontaining data about entity attributes; like a row in aspreadsheet
25. Sets ofnumbers are reserved for specific categories of data
26. Thegeneral ledger account corresponding to a subsidiary ledger, wherethe sum of all subsidiary ledger entries should equal the amount inthe general ledger account
