The Computer Environment

Data processing .is simply the collecting. . Data processing system – consists of equipment and procedures through which the result is achieved. and distributing of information to achieve a desired result. processing.

-the system is described as an electronic data processing system -the system is known as an automatic data processing system .When a machine performs most of the procedures.

Every computer system is designed to perform specific types of operations that are performed by hardware – the physical components of the system. and are controlled by software – the computer programs. .

principal hardware computer. It consists storage unit. the logic unit.Computer Hardware CPU – is the component of a of the main arithmetic and control unit. and the .

Control unit – regulates the activities of the other units and devices by retrieving machine language instructions from the main storage units and then interpreting the instructions.Main storage unit (memory) – is used to temporarily store programs and data for processing. and other types of data transformations. multiplication. . Arithmetic and logic unit – accomplishes arithmetic tasks such as addition. comparisons. division. subtraction.

such as processing payroll or pricing the inventory.Computer Software Software – is a series of programs or routines that provide instructions for operating the computer. 2. . Categories: 1. Systems software – these are programs usually provided by computer manufacturers which operate the computer system and perform routine tasks for users. Application programs (problem programs) – are designed to accomplish specific objectives for users.

. c. such as sorting files. 2. Initiate and control input and output operations.Elements of a systems software: 1. Operating system – is a highly complex set of programs designed to: a. merging files. Serve as means of communication between the computer hardware and the human operator. Utilities – are a program or group of programs designed to perform commonly encountered data handling functions. Manage and control compilers and utility programs. Schedule. b. initiate. load. and copying data from one file to another. d. and supervise the execution of programs.

and other services. key-punching.Computer Installations – are the facilities where the computer hardware and personnel are located. and control the various applications processed with the equipment. Categories: 1. Service bureau computer – the computer is used by an independent agency which rents computer time and provides programming. . operate. 2. In-house or captive computer – the organization owns or leases the equipment and hires the necessary trained personnel to program.

4. the organization needing computer services may lease or purchase the necessary hardware and installs it on its own premises. . Then by negotiation.3. This facility will furnish service to several users at the same time. Time-sharing – a system where in the organization acquires a keyboard device capable of transmitting and receiving data and. an outside contractor with the necessary staff of programmers and operators agrees to manage the facility. by agreement. the right to use a central computer facility. Facilities management – under this system.

a clerk enters the transaction directly into the system. . For example. Documents are not maintained in readable form. 2.Impact of Computers on Accounting Systems 1. Processing of transactions is more consistent A computerized data processing system that has been properly tested before being placed into use and that has appropriate safeguards generally runs consistently so long as hardware failures do not occur. instead of preparing a sales order by hand.

or allow users to generate. .Impact of Computers on Accounting Systems 3. Computerized systems provide for. Reports can be generated easily. necessary reports about the status of transactions or accounts in a minimal amount of time. 4. Duties are consolidated.

Major Types of Computer Fraud 1. 2. . It can be used to destroy important data and then destroy itself. Trojan Horse It is an unauthorized program placed within an authorize one. Salami Technique Computer programs are modified to inappropriately round off calculations to the benefit of the fraud perpetrator. The amount available for rounding are then placed in an account controlled by the perpetrator.

Major Types of Computer Fraud 3. 4. Virus Programs These are programs with unauthorized information or instructions.. Trapdoors These are unauthorized entry points into programs or database. .

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