DATA STORAGE

DATA INPUT
Data input is where raw (transaction) data AFTER collection
is captured and entered into the system for processing. Data Storage - is where data, instruction and information is
Raw data may be captured from: held for future use, this is important to allow quick access and
a. Source documents - usually in paper, whose data is retrieval of data and information.
An AIS storage may be:
later transferred into the computer. Data entry is
done through the use a keyboard, digitizer, scanner
or data entry from an existing source.  Paper-based
o Ledgers
Example:  general ledger - summary-level data for every
Revenue Cycle - as the shop staff takes a customer's order, a asset, liability, equity, revenue, and expense
Sales Order is made to collect data regarding: date and time account
of sale, item/s sold, quantity of items sold, amount of sale,  subsidiary ledger - detailed data for a general
and employee who made the sale ledger account with many individual
b. Turnaround documents - these are company output subaccounts (ex. accounts receivable)
sent to an external party who then adds data to it, o Journals
and are subsequently returned to the company as  general journal - records infrequent or
an input document, nonroutine transactions
 specialized journal - records large numbers of
Example: repetitive transactions
Revenue Cycle - A Utility Bill is sent by an Electric distribution  Computer-based
company to a customer. It is returned to the company with o transaction files - contains records of a business from
the customer's payment. The data is then captured with a a specific period of time
special scanning device to read the bill. o Master files - permanent records, updated by
transaction with the transaction file
STEPS IN PROCESSING INPUT: o Database - set of interrelated files
1. Capture data
2. Ensure captured data is accurate and complete. This can DATA STORAGE concepts
be achieved through:Source data automation - devices In addition to a general ledger and subsidiary ledgers, some
capture data in machine-readable form at the time and systems are able to show a control account.
place of origin
A control account is a general ledger account that
Well-designed turnaround documents – summarizes the total amounts recorded in a subsidiary ledger.
 Use of prenumbered source documents
 check boxes, drop down boxes It looks a bit like this:
 prompts
 Well-designed data entry screens
3. Ensure company policies are followed.
DATA PROCESSING

Data processing - where data is processed by mechanical or

automated means.
Four different types of data processing activities (CRUD):
1. Creating new records
2. Reading, retrieving, or viewing existing data
3. Updating previous record or data
4. Deleting data
Example in a Revenue Cycle:
(1) Creating - a newly approved customer is registered into
the system
(2) Reading - customer data is reviewed when he/she
attempts to make a large purchase on credit prior to
approval
CODING TECHNIQUES - systematic assignment of numbers or
(3) Updating - a customer's account balance is updated for
letters to items to classify and organize them
his/her recent purchase on credit
(4) Deleting - deleting customers from the customer master
file whom the company no longer does business with  Sequence Codes - items numbered consecutively to
account for all items
Processing may be done by:  Block Code - blocks of numbers reserved for specific
 Batch processing - transaction records are categories of data
accumulated into groups or batches for processing o Chart of Accounts - listing of all numbers assigned to
at a regular interval (e.g. daily, weekly) balance sheet and income statement accounts.
 online, real-time processing - data is immediately
processed after its capture and updated information
is provided to users on a timely basis
 Group codes - two or more subgroups of digits used to
code items
Enterprise Resource Planning (ERP) Systems

Enterprise Resource Planning (ERP) Systems - a system

that integrates all aspects of an organization's activities - such
as accounting, finance, marketing, human resources,
manufacturing, inventory management - into one system.

 Mnemonic codes - letters and numbers interspersed to

identify an item (i.e. Dry300W05 is low end (300), white
(W) dryer (DRY) made by Sears (05))

DATA STORAGE ELEMENTS

Entity
o Person, place, or thing (Noun)
o Something an organization wishes to store data
about
o Attributes - Facts about the entity
o Fields - Where the data value for attributes are stored
o Records - Group of related attributes about an entity
o File - Group of related Records
See below for examples:
Advantages:
Integrated enterprise-wide single view of the organization’s
data which streamlines the flow of information
Data captured once (i.e., no longer need sales to enter
data about a customer and then accounting to enter same
customer data for invoicing)
Greater visibility and monitoring capabilities for
management
Improve access of control of the data through security
settings
Standardization of procedures and reports
Improves customer service
Increases productivity through automation
Disadvantages:
Costly
Time-consuming to implement
Customizing or standardizing a business process
Complexity
User resistance (learning new things is sometimes hard for
employees)

Information Output
INFORMATION OUTPUT - processed information is now
transmitted to the users. Once received, it may be interpreted
or further processed as input (and the cycle begins again).
 Soft copy - displayed on a monitor
 Hard copy - printed on paper
Information is usually processed in one of three forms:
1. Documents - records of transaction or other data
o Ex. checks, invoices, receiving reports
2. Report - system output, used by employees to control
operational activities and by managers to make
decisions and to formulate business strategies
o Ex. Sales analyses, monthly sales report, Product
returns report
3. Query - request for the database to provide the
information needed to deal with a problem or answer
a question
o Ex. Which division had the highest sales for the
month?