Als 205

specialised subset of info system that

y
financial
·

process transaction
meaning of Als
·
system that collects stores , process data to produce info reports info

processed data
-
unprocess

Data 3 Information Transaction processing

data
-
influence user's action models falls broadly in 2
types
&
·
Useful for decision
making

, editate
facts a · batch processing > pay
-
slip salary

no direct effect · real time processing >

-
flight ticket
to user's action

date , rate , destination

"
~

Objectives
..
support day to day operation (72 price of products)

-workers
support decision making by (active generate
internal decision makers money /

fulfil obligations to stewardship (take

relating note staff) punch card/system

TN B

system users (deliver report of electric bills /

Roles system designers (privacy info

a (coun + an + design
, electric usage)
document
ditors
system au

Accounting records :
document journals
,
, or ledgers used in transaction cycles

Manual systems

Xy our ordewhat istheevidencto proveeit

sales
receipt-Dr cash
1
cr xx
Cr
a) Documents sales
what is
- the account to record
product ?
& hospitality
turnaround what
account
expenses
is the end process to settles

Digital accounting records

master data

E
>
-
contains acc

transaction tempor
aryfileholds transaction en
othkitel
>
-

records
data in mas Her
fill

reference -> file

file
thatstoresdatausedas
stand see

-
archive file contains records of past transaction
that are retained for future reference