Input → (PROCESSING) → Output

IT terminology for data processing CRUD : Create | Read | Update (IT term, batch or online/real time
processing) | Delete

Processing within AIS [by transaction or by account]  Acct classification, summary, agregation.

Question 1 :

a) Batch
b) Online/real time
c) Batch
d) Batch
e) Real time
f) Real time
g) Real time

Question 2 :

Manual system: journals and ledgers

AIS : Master file and transaction files . Transaction file → like a journal | Master file → like a ledger

DB approach: integrated shared master data

Update master file Store as record in transaction file

- Add new customer - Record purchases of raw materials
- Change the tax % on taxable goods - Record sales
- Update supplier payment terms - Record employee commissions on sales.
- Update AR balance - Record commissions on sales
- Update unit price - Record cash receipts
- Update customer balance - Record payroll checks
- Update customer contact details
Accounts receivable = control account

Balance of AR = sum of balances of different customer balances (customers are divided into subsiriary
ledgers)

Question 3:

Symbol number Label

1 Cash disbursement clerk
2 Vendor (li yaatini invoice)
3 Check
4 Invoice
5 Approve vendor payment / Sign check and
approve inoice
6 Check
7 Cancelled invoice
8 File
The treasurer is not one of the entities.
Question 4:

Purchase process: Ordering → receiving → approving vendor invoices

1) Supplier
2) Goods + shipping documentation
3) Receive and inspect goods
4) Purchase orders (double sense ala khater data will flow in both directions)
5) Goods and receiving report
6) Transfer goods to inventory controller
7) Goods and receiving report
8) Inventory controller
9) Inventory records to be updated
10) Receiving report
11) Accounts payable

Question 5:

1) Receipt of project proposals

2) Review and study proposals
3) Does the proposal have strategic priority?
4) No
5) Reject proposal
6) Yes
7) Analyze proposal feasibility
8) Is the proposal feasible
9) No
10) Yes
11) Implement proposal