RECORD LAYOUT DIAGRAMS

 Insome cases, a record layout defines a sequence or

order of data items. In other cases, it is a kind of
visual resource, where data tables can be drawn in
order to show users how data is presented.

 Record layout is a general term for how a record is laid

out or displayed in a given system. This kind of layout
can be applied to spreadsheet or database records, or
different kinds of data sets and presentations in various
technologies.
 Theyare used to reveal the internal structure of the
records that constitute a file or database table.

 They are also used to automatically lay out specific

areas or sets of elements in the diagram, in a
structured arrangement.
 COMPUTER-BASED ACCOUNTING
SYSTEMS
 Differences between Batch and Real- Time Processing
Data Processing Methods
Distinguishing Batch Real Time
Feature
Information time Time-Lag exists between Processing takes place
frame time when economic event when economic event
occurs and when it is occurs.
recorded.

Resources Generally, fewer resources More resources are

are required e.g. processing
power, memory, hardware
Operational Certain records are
Efficiency processed after the event, to
avoid operational delays.
required
All records pertaining to
the event are processed
immediately.
 REAL-TIME PROCESSING

 They process the entire transaction as it occurs

BENEFITS:
 Improved productivity

 Reduced inventory

 Increased inventory turnover

 Decreased lags in customer billing

 Enhanced customer satisfaction

Examples of Batch processes
 Payroll processing

 Billing and invoicing and

 Data processing for reporting and analysis

Examples of Real-time processes

 Banking systems

 Data streaming (continuous flow of data as it’s generated)

 Customer service structures and

 Weather radars (maps)

ALTERNATIVE DATA PROCESSING
APPROACHES
 A Legacy system is any outdated computing system, hardware
or software that is still in use. Legacy systems include
computer hardware, software applications, file formats and
programming languages. Most legacy systems work even if
they are outdated, and enterprises will often continue using
legacy systems that are critical to their daily functions and
business needs.

Modern Computing systems

 These are integrated systems which include machine hardware,
an instruction set, system software, application programs, and
user interfaces.
 They maximize human capital, increase productivity,
hence provide better performance and operate faster,
which allows employees to work more efficiently.
 Legacy Systems
 Mainframe-based applications;
 Tend to be batch oriented;
 Early legacy systems used 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.
Modern System
 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 high degree of
process integration and data
sharing that can be achieved.
UPDATING MASTER FILES FROM TRANSACTIONS
Updating a sequential file involves two sets of files: the master
file and transaction file.
 The master file is the file containing all existing records.

 The transaction file is the file containing the changes to be

made to the master.
 During the updating process a third file, the new master
file, is created.
 Before updating begins, the old master file must be in
sequential order according to the key field. The transaction
file should then be sorted on the same key as the master file.
The computer compares the key of the first master file record
with the key from the first record in the transaction file. If the
keys do not match, the computer writes the record to the new
master file as is, and then it reads the next record on the
master file.

 When a match between the master and transaction records

occurs, the computer updates the new master file record.
Sometimes if a transaction record has no matching master
record, the computer may generate an error message. Some
transactions may add a new record, some may modify a record,
while others may delete an existing record.
DATABASE BACKUP PROCEDURES
Must-Haves for your Database Backup Strategy needs
When databases crash the impact on your company can be
devastating. Without the proper database backup strategy in
place, your company could suffer massive amounts of downtime,
contributing to loss of profits, and unhappy customers.
A good database backup strategy should have three objectives:
comprehensive backup, quick backups, and speedy restores.
As you create your strategy, keep these 10 elements in mind.
1. Onsite backups
 Creating an onsite backup of your database can get you back
to work quickly if your server crashes. Rather than storing
your backup on a local drive, which may be unavailable,
backup to a network share. This will give you the ability to
immediately restore your backup to another server and will cut
out downtime.
2. Storage of older backups
 Before you plan your backup strategy, decide how far back your
company would wish to recover data in the wake of a loss event. An
archive of older backups is a fall back plan for potentially corrupted,
recent backups. If a problem were to arise with a newer backup,
having the archive allows you to restore to the next healthy backup
before the corrupted one.
Discuss internally whether this archive should go back 30, 60, 90 days
or another retention length.

3. Offsite backup
 While onsite backups can be handy, they shouldn’t be relied
on solely. If you suffer a data loss due to an onsite
catastrophe, like a flood or fire, chances are your onsite
backup will perish along with your database. If you can only
have one or the other to include in your backup strategy —
4. Data center standards
 Storing data offsite safely requires your data center of choice
have adequate security controls. As the data center will house
a potentially company-saving backup of your data, security is
not an area you should compromise on.
 Some signs of a quality data center include:

• Access controls: alarms, armed guards, video surveillance,

gated perimeter, security checkpoints and locked server
cabinets
• Availability controls: Uninterruptible power supplies, diesel
backup power generators, redundant cooling, multiple
redundant gigabit internet connection
5. Data transmission controls
 Security concerns at the data center level should not be the only ones
you consider as you backup your database. Many companies don’t
consider the fact that data can be compromised before it reaches the
data center. To prevent this, make sure the data you’re updating to the
data center is encrypted during transit as well. AES encryption, 256-bit
encryption Twofish, and Triple DES encryption are all reliable choices.
6. Backup schedule
 Have set times that you are going to backup the database to fit the
needs of your business and the backup software. You need to backup
often, as old backups have a higher potential of losing data. A set
schedule ensures that at any point if your system were to crash, you
would have an updated backup to restore it with. Questions to consider
when determining the frequency of your backups are:
• How often do changes to the system occur?
• When are people accessing the database?
• How much space will this backup require?
7. Automatic cloud backup
 Rather than relying on manual backups, which can be vulnerable to
human error among other things, you should include an automatic cloud
backup into your database backup strategy. You can tackle nearly all of
your database backup strategy considerations by backing up your
database with a trusted cloud backup provider. By finding a provider
that delivers automatic, continuous cloud backup, you’ll never need to
schedule a backup of your data again — the process is completely
automated for you.

8. Quick and simple restore

 A backup won’t do your business any good if you don’t know how to
restore the data. No matter how you backup, you’ll need to understand
how to restore your backup in the event of a disaster to minimize
downtime.
9. Backup testing
 As the saying goes, it’s always better to be safe than
sorry. Ensure that your backups are working by testing
them on a test server or test system. Determine if you
can restore the backup and how long doing so actually
takes — this will keep your prepared if the inevitable
happens. Test your backup as if a situation were to arise,
by giving yourself different scenarios that may happen.