RECORD LAYOUT DIAGRAMS

used to reveal the internal structure of the records that constitute a file or database table.

RECORD LAYOUT DIAGRAMS

COMPUTER-BASED ACCOUNTING SYSTEMS

Differences between Batch and Real- Time Processing

Data Processing Methods Distinguishing Feature Information time frame Batch Lag exists between time when economic event occurs and when it is recorded. Generally, fewer resources are required. Real Time Processing tales place when economic event occurs. More resources are required.

Resources

Operational Efficiency

Certain records are processed after the event to avoid operational delays.

All records pertaining to the event are processed immediately.

ALTERNATIVE DATA PROCESSING APPROACHES

Legacy Systems

Modern System

mainframe-based applications; tend to be batch oriented; early legacy systems use flat files for data storage, but hierarchical and network databases are often associated with later-era legacy systems. highly structured and inflexible storage systems are very efficient data processing tools, but promote a single-user environment that discourages information integration within business organizations.

tend to be client-server (network)based and process transactions in real time. modern systems store transactions and master files in relational database tables. A major advantage of database storage is the degree of process integration and data sharing that can be achieved.

UPDATING MASTER FILES FROM TRANSACTIONS

DATABASE BACKUP PROCEDURES

BATCH PROCESSING USING REAL-TIME DATA COLLECTION

Electronically capture transaction data at the source as they occur.

REAL-TIME PROCESSING

process the entire transaction as it occurs

BENEFITS: improved productivity reduced inventory increased inventory turnover decreased lags in customer billing enhanced customer satisfaction

CONTROLLING THE TPS

Such controls are, by their very nature, application and technology specific. Also, manual, automated batch systems, and real-time system require different control techniques to accomplish the same control objective.