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Lecture Accounting information systems: Controls and processes (3rd Edition): Chapter 13 - Turner, Weickgenannt, Copeland

Chapter 13 - Data and databases. This chapter presents the following content: The need for data collection and storage, methods of storing data and the interrelationship between storage and processing, the differences between batch processing and real-time processing,. | Chapter 13 . Chapter 13 Data and Databases The need for data collection and storage Methods of storing data and the interrelationship between storage and processing The differences between batch processing and real-time processing The importance of databases and the historical progression from flat-file databases to relational databases The need for normalization of data in a relational database Data warehouse and the use of a data warehouse to analyze data The use of OLAP and data mining as analysis tools Distributed databases and advantages of the use of distributed data Controls for data and databases Ethical issues related to data collection and storage, and their use in IT systems Study Objectives 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information) Real World Retail Databases Large Internet retailers (L.L. Bean, Land’s End, J. Crew etc.) can do 120,000 transactions daily Must collect lots of information Customer, Locations, Payment, Items sold Wal-Mart does even more Online In store Thousands of centers with multiple checkout lines Would require more accountants than is practical without computer databases Has one of largest databases in the business world Estimates say 1 billion rows of data are created daily Use RFID chips to help manage inventory and related transactions automatically in real time Wal-Mart can quickly analyze and forecast inventory needs SO 1 The need for data collection and storage Data are the set of facts collected from transactions, whereas information is the interpretation of data that have been processed. Main | Chapter 13 . Chapter 13 Data and Databases The need for data collection and storage Methods of storing data and the interrelationship between storage and processing The differences between batch processing and real-time processing The importance of databases and the historical progression from flat-file databases to relational databases The need for normalization of data in a relational database Data warehouse and the use of a data warehouse to analyze data The use of OLAP and data mining as analysis tools Distributed databases and advantages of the use of distributed data Controls for data and databases Ethical issues related to data collection and storage, and their use in IT systems Study Objectives 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods .