Lecture 2

Computer Systems Concepts

 Outline
Previous Lecture Revision
Data Processing Technology
Manual vs. computerized
Hardware computer
Definition and its elements
CPU
Input device
Output device
Secondary storage
Software
Batch vs. Online Processing
Computer Network and Communication
Time Sharing and Distributed Processing
 Procedures
Revenue cycles
Procurement cycles Journal/ Ledger
Transact Docum Reports
Conversion cycles Register
ions ents
Payroll cycles
And so on
Controls

Manual Accounting Information Systems

 Procedures Reports
Revenue cycles Documents
Computer files:
Procurement cycles Master files
Transact Conversion cycles
ions Transaction files
Payroll cycles Reference files Queries
And so on Historical files

Controls

Computer-based Accounting Information systems

 Computer-Based Accounting
Systems
Two broad classes of systems:
batch systems
Online systems
real-time systems
 Hardware computer
Definition and its elements
CPU
Input device
Output device
Secondary storage
 Processors and Memory
Main unit where processing is performed
Called CPU
Microcomputer CPUs called microprocessors
Memory
Main memory
Storage area where both data being processed and program
instructions being executed are stored
Storage (secondary)
Magnetized coding on the surface of a storage device

8-7
 Input and Output Devices
Keyboards Printed
Microphones Dot matrix
Machine-captured Ink jet
data Laser
Scanners/barcodes
Displayed
Monitor

8-8
 Storage Devices
Storage Device
Sequential storage
(disk)
Random storage
(tape)
High Capacity
DVD, CD-ROM, CD-
RW, Zip, Removable
Disks and their
Storage Capacities
very high
8-9
 Software
Instruction to be executed by hard ware
Using to process data (transaction)
 Two main types of software
System
Performs fundamental
tasks that all users of
a particular computer
require
Application
Processes users data

8-11
 Three Main System
Software Types
Operating system Utilities
Routine that enables the
Manages computers user to perform certain
processes basic data processing
Schedule tasks activities
Manage hardware and Copy, erase, sort, merge,
et cetera
software resources
Maintain system Language translators
security Change programmer
instructions into computer
Enable sharing
instructions
Handle Interrupts Highest form for translation
is a natural language

8-12
 Types of software based on
their function in day life
Operating system System development
Utility system tools
Word processor Communication
Spread sheet Application package
DBMS
Application system
Programming
language
 Data Processing Approach
Batch Processing
On Line Processing
 Batch Processing
A batch is a group of similar transactions that are
accumulated over time and then processed
together.
The transactions must be independent of one
another during the time period over which the
transactions are accumulated in order for batch
processing to be appropriate.
A time lag exists between the event and the
processing.
Batch Processing/Sequential File
Unedited
Sales Keying Transactions
Orders

catches clerical errors

Errors Edit
Run
correct errors and
resubmit
Edited
Transactions

rearranges the transaction data by

Sort key field so that it is in the same
Run sequence as the master file

Transactions

Old Master
(father)
AR

Update changes the values in the master file to

Run reflect the transactions that have occurr

AR

Transactions (eventually transferred to an archive file)

New Master
(son)
 Steps in Batch
Processing/Sequential File
Keystroke - source documents are transcribed by
clerks to magnetic tape for processing later
Edit Run - identifies clerical errors in the batch and
places them into an error file
Sort Run - places the transaction file in the same
order as the master file using a primary key
Update Run - changes the value of appropriate fields
in the master file to reflect the transaction
Backup Procedure - the original master continues to
exist and a new master file is created
 Advantages of Batch
Processing
Organizations can increase efficiency by
grouping large numbers of transactions
into batches rather than processing each
event separately.
Batch processing provides control over
the transaction process via control figures.
 Online Systems
each transactions are processed
separately/individually
Can be real time or delayed
 Real-Time Systems
process transactions individually at the
moment the economic event occurs
have no time lag between the economic event
and the processing
generally require greater resources than batch
processing since they require dedicated
processing capacity; however, these cost
differentials are decreasing
oftentimes have longer systems development
time
 Why Do So Many AISs Use
Batch Processing?
Much of AIS processing is
characterized by high-volume,
independent transactions, such as
recording cash receipts checks
received in the mail or payroll. The
processing of such high-volume checks
can be done during an off-peak
computer time, such as overnight.
 Types of Networks
LAN (local area network)
Inte Usually includes host
Limited area but could
include 100 or so micros computers rnet
Facilitates office Collection of networks
automation Public
MAN (metropolitan area Intranet
networks) Uses Internet network
spans one protocols
city/metropolitan area Limits accessibility
WAN (wide area Firewall
network)
Extranet
Covers a large
geographic area For trusted business
Includes a wide variety of partners and customers
circuits
 Workstation
1

Manager 1
Letter Quality
Printer
Workstation
2

Secretary 1 Network
Users Server

Workstation
3
Plotter

Secretary 2
Hard
Disk
Workstation
4

Manager 2

A Local Area Network

Common LAN Topologies
Star
Common LAN Topologies
Ring
Common LAN Topologies
Bus
 Wide Area Satellite

Network
Users
modem
IXC circuit
Local Earth (interexchange
loop station channel)

Earth
station
Telephone Microwave
company tower IXC circuit
(interexchange
central office channel)
Microwave
tower Local
loop

Telephone
Users
company Telephone modem
central office company
central office
Telephone
company
central office 10-27
 Control of Data Communications
Networks
Centralized
Point-of-sale terminals
Data collection terminals
Distributed processing
Receiving computer runs programs that use
data
Client/server processing
Mixes centralized and decentralized processing
strategies
 Communications Hardware
Modem Router
Converts digital to analog Device that connects many
and vice versa LANs
Bits per second determines More sophisticated than a
transmission speed bridge
Local loop
Process header
Hub information of a packet
Receives a data packet
from a computer at one
Switch
end of one spoke of the Filters data not intended for
star topography and copies a computer on a particular
its contents to all other network
computers
Manageable hubs
 This week home work
is using MS Excel to import and analyze
data from database tables
Copy or download the a/r files
Prepare aging schedule and estimate
uncollectible amount