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BEC - Notes Chapter 4http://cpacfa.blogspot.com
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 Introduction to information technology
Components of a business information system
 
 Hardware
- the actual physical devices
Software
- the systems and programs that process data, turning into information
 Data
- raw facts
 Network 
- communication media that allows multiple computers to share data and info simultaneously
People
- the different people associated with business information system\ A business information system has three primary roles in business operations- Process detailed data- Assist in making daily decisions- Assist in developing business strategiesInformation is used by different levels in the organization for different purposes
 A management information system (MIS)
- provides management and other end users with reports
 An accounting information system (AIS)
- type of management information system, it is part transactionprocessing system and partly knowledge systemSequence of events in an AIS1.
 
Transaction data is entered into the AIS2.
 
The original paper source documents (if any), are filed3.
 
Transactions are recorded in the appropriate journal4.
 
Transactions are posted to the general and subsidiary ledgers5.
 
Trail balances are prepared6.
 
Financial reports are generatedAn audit trial should allow an auditor to trace the work from both begin to end, and, end to beginning
 A decision support system (DSS)
- provides interactive support for managers during the decision makingprocess. A DSS is a type of MIS
 Executive information systems (EIS)
- provides senior executives with immediate and easy access to internaland external information to assist the executives in monitoring the business. EIS assists in strategic, not daily,decision making.Types of reports
 Exception reports
- produced when a specific problem or exception occurs
 Demand reports
- produced on-demand
 Ad Hoc reports
- produced on-demand, without the need of a programmer to get involved. Also known asa user report writer
Query reports
- produced based on a specific question posed by the end user (type of Ad hoc report)
Push reports
- produced based on information provided by end user (pushes information to computer)
 Roles and responsibilities within the IT Function
System analyst 
- person who designs the computer system, the thinkerInternally-developed system - these analysts will design the overall application system\ Purchased-system - analysts may be called system integrators
Computer programmer 
- writes the computer programs- Application programmer/software developer - responsible for writing and/or maintaining applicationprogram. Also tests application programs and prepares computer operating instructions
 
BEC - Notes Chapter 4http://cpacfa.blogspot.com
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- System programmer - responsible for installing, supporting, monitoring, and maintaining the operatingsystem
Computer operator 
- responsible for scheduling processing jobs, running or monitoring scheduled production jobs, hanging tapes, and distributing reports
Control clerk 
- Reviews error and correction log, and rectifies situation
System administrator 
- Database administrator - responsible for maintaining and supporting the database software. May alsoperform some security functions for the database- Network administrator - establishes, monitors and supports the computer network - Web administrator - responsible for information on a websiteEnd users are any workers in an organization who enter data into a system or who use the information processby the systemSegregate (never combine)- System programmers and Application computer programmers- Computer operators and Computer Programmers- Security administrators and Computer operators- Security administrators and Computer programmers
 IT Fundamentals
The Central Processing unit (CPU) is composed of:-
The Processor 
- interprets program instructions and coordinates input, output and storage devices (thecontrol unit) and performs arithmetic calculations (the arithmetic logic unit)-
The primary storage
- the main memory to store program instructions and data until the programinstructions are executed
Secondary storage devices
- means to permanently story programs and data (hard drive, CD-rom, optical disks)
Peripherals
- devices that transfer data to or from the CPU but do not take part in the actual processing of dataInput devices - devices that get information into the computer (keyboards, mice, microphones)Output devices - devices that transfer data out of the computer (monitor, speakers, printers)Processing power - MIPS (millions of instructions per second)Multiprocessing - the coordinated processing of programs y more than one processor
System software
- programs that run the computer and support system management operations
Operating system
- provides the interface between the user and the hardware
 Database mgmt system (DBMS
) - controls the development, use and maintenance or the databaseA database is a integrated collection of data records and data filesA DMBS is not a database, but a tool
 Relational database
- data is stored in two-dimensional tables that are related to each other via keys (i.e. look up your information based on your student number)There are 4 main functions of a DMBS1.
 
Database development - use DMBS to create a new or empty database2.
 
Database query - Use DMBS to retrieve information based on a query3.
 
Database maintenance - use DMBS to improve effectiveness (get info we need to run the business)and efficiency (working fast enough)4.
 
Application development - use DMBS to turn database into a computer software application
 
BEC - Notes Chapter 4http://cpacfa.blogspot.com
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Types of databasesa)
 
Operational database
- supports day to day operationsb)
 
 Analytical database
- consist of summarized data used primarily by managersc)
 
 Distributed database
- physically distributed ion different pieces of local or remote hardwared)
 
 End-user database
- developed by end usersAdvantages of DBMSa)
 
Reduction of data redundancy and inconsistencyb)
 
Potential for data sharingc)
 
Data independenced)
 
Data standardizatione)
 
Improved data securityf)
 
Expanded data fieldsg)
 
Enhanced information timeliness, effectiveness and availabilityDisadvantages of DBMSa)
 
Expensiveb)
 
Highly trained personal requiredc)
 
Increased chances of breakdownsd)
 
Possible obscuring of the audit traile)
 
Specialized backup and recovery procedures requiredApplication software - is the diverse group of systems and programs that an organization uses to accomplish itsobjectives.Networks - an interconnected group of computers and terminals
 Local Area Network (LAN)
- permits shared resources (software, hardware and data) among computers withinan area- Server - is a node dedicated to providing services or resources to the rest of the network - Network operating system - manages communication over a network - Router - used to route packets of data through LANS- Bridge - used to connect segments of LAN which use the same network protocolMost LAN and WANS are set up as client/server systems. Workstations are referred to as clients. Otherprocessors that provide services to the workstations are called serversNetwork topology defines the physical configuration of devices and the cables that connect them
Wide Area Network (WAN)
- employ non-dedicated public communication channels (less secure than LAN)
Value Added Networks (VAN)
- privately owned and managed networks that provide additional services beyondstandard data transmission- Process transactions in batches as opposed to real time so there is a transmission delay
Transaction files
- temporary, journals are transaction files (sales journal is called the sales transaction file)Master file - permanent, ledgers are master files (A/R ledger is called the A/R master file)
 Dollar fields
- usual batch total term (a batch may contain $100 debits and $100 credits)
 Hash total
- totalled item is not in dollars (a batch of customer numbers)When manual controls are built into a computerized environment, they are calles programmed controls. 2 types1.
 
 Input controls
- verify that transaction data is entered correctly (valid, complete, and accurate)
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