Organization refers to the way records are physically

Organization
Refers to the way records are physically arranged on the secondary storage device
(such as a disk).
Flat-File Approach

Organizational environment in which users own their data exclusively.
Sequential Structure
A data structure in which all records in the file lie in contiguous storage spaces in a
specific sequence arranged by their primary key.
Sequential Access Method
Method in which all records in the file are accessed sequentially.
Sequential Files
Files that are structured sequentially and must be accessed sequentially.
Direct Access Structures
Storage of data at a unique location known as an address on a hard disk or floppy disk.
Indexed Structure
Class of file structure that used indexes for its primary access method.
Indexed Random File
Randomly organized file accessed via an index.
Virtual Storage Access Method
(VSAM)
Structure used for very large files that require routine batch processing and a moderate
degree of individual record processing.
Hashing Structure
Structure employing an algorithm that converts the primary key of a record directly into
a storage address.
Pointer Structure
Structure in which the address (pointer) of one record is stored in the field on a related
record.
Physical Address Pointer
Contains the actual disk storage location (cylinder surface and record number) that the
disk controller needs.
Relative Address Pointer
It contains the relative position of a record in the file.
Logical Key Pointer
Pointer containing the primary key of the related record.
Which system is part of the expenditure cycle?
A. Sales forecast
B. Production planning/control
C. Accounts receivable
D. Cash disbursements
D
Cash disbursements is part of the expenditure cycle. Cash disbursement is the way a
firm pays vendors creditors and employees.
Both the revenue and the expenditure cycle can be viewed as having two key parts.
These key parts are:
A. Physical and financial
B. Manual and computerized

C. Batch and real-time
D. Input and output
A
The two key parts of the revenue and expenditure cycle are physical and financial. The
physical portion refers to the documents that support the necessary transactions the
financial portion refers to the effect that the appropriate transactions have on assets and
equity.
System flowcharts do which one of the following?
A. Depict logical tasks that are being performed but not who is performing them
B. Represent relationships between key elements of both manual and computer
systems
C. Describe the internal logic of computer applications in systems
D. Illustrate the relationship between database entities in systems
B
System flowcharts represent relationships between key elements of manual and
computer systems. The system flowchart is a graphic representation of the process that
is used by the programmer/analyst and systems auditors to understand the flow of data
through the program or system and the files/functions that are involved from input to
storage to output.