databases--part 1new - DATA BASE: THE ORGANIZATION'S TOTAL...

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DATA BASE: THE ORGANIZATION'S TOTAL COLLECTION OF DATA ON COMPUTER STORAGE DEVICES DATA BASE MANAGEMENT SYSTEM: COLLECTION OF SOFTWARE SPECIALLY DESIGNED TO MANAGE DATA IN A DATA BASE ACCORDING TO REQUESTS ISSUED BY APPLICATION PROGRAMS OR DIRECTLY BY USERS DATA BASE: IS A CENTRAL POOLED STORE OF DATA THAT CAN BE ACCESSED AS NEEDED BY ALL ACCOUNTING APPLICATIONS "ONE BIG FILE" CONCEPT 1
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ACCOUNTANTS NEED TO UNDERSTAND DATABASES BECAUSE: 1. DBMS CAUSE STRUCTURAL CHANGES IN ACCOUNTING SYSTEMS 2. IMPROVE FINANCIAL REPORTING AND DECISION MAKING 3. KNOWING HOW THEY WORK AND HOW LOGICAL DATA STRUCTURES ARE CONSTRUCTED IS ESSENTIAL TO BEING A PARTICIPANT IN SYSTEMS DESIGN TEAM 4. DBMS RAISE NEW CONCERNS OF INTERNAL CONTROL WHETHER TO USE THE CONVENTIONAL FILE SYSTEM VS. DBMS IS A KEY DECISION IN THE PLANNING PROCESS TO DO THIS MUST EVALUATE ADVANTAGES AND DISADVANTAGES OF EACH TO THE ORGANIZATION 2
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ADVANTAGES AND DISADVANTAGES OF CONVENTIONAL FILE BASED (Legacy) SYSTEM master file, transaction file, open files, error files.-critical for accounting people. ADVANTAGES WORK WELL IN SMALL SIMPLE AIS CONCEPTUALLY SIMPLE READILY UNDERSTOOD AND OPERATED CONTROL PROBLEMS USUALLY EASY TO SOLVE DIRECTLY ANALOGOUS TO JOURNALS AND LEDGERS OF MANUAL AIS DISADVANTAGES FILE OWNERSHIP BY DIFFERENT ACCOUNTING APPLICATIONS COMPLICATED TO DEVELOP AND MAINTAIN INFLEXIBLE TO ANSWER UNANTICIPATED USER REQUESTS PROGRAMMING COMPLEXITY
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This note was uploaded on 11/13/2011 for the course ACCT 101 taught by Professor Dontknow during the Spring '08 term at Central Washington University.

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databases--part 1new - DATA BASE: THE ORGANIZATION'S TOTAL...

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