Definition Term 1. Contains summary-level data for ev- ery asset, liability, equity, revenue, and expense account 2. Items are numbered consecutively to account for all items; missing items cause a gap in the numerical sequence 3. Path of a transaction through a data processing system from point of ori- gin to final output, or backward from final output to point of origin 4. List of general ledger account num- a. data processing cycle h, source documents c. tumaround documents d. source data automation hers; allows transaction data to be coded, classified, and entered into proper accounts; facilitates prepa- ration of financial statements and героrts 5. Contents of a specific field, such as “George” in a name field 6. Portion of a data record that contains the data value for a particular attri- c. gencral ledger f. subsidiary ledger bute, like a cell in a spreadsheet 7. Company data sent to an external party and then returned to the system as input 8. Used to record infrequent or nonrou- , control account h. coding tine transactions 9. Characteristics of interest that need to i. sequence code be stored i block code 10. The steps a company must follow to efficiently and effectively process data about its transactions k. group code 11. Something about which information is stored 12. Stores cumulative information about I. mnemonic code an organization: like a ledger in a manual AIS 13. Contains detailed data for any general ledger account with many individual subaccounts 14. Contains records of individual busi- ness transactions that occur during a specific time period 15. Updating each transaction as it occurs 16. Devices that capture transaction data m. chart of accounts n. general journal .0. specialized journal p. audit trail in machine-readable form at the time and place of their origin 17. Used to record large numbers of re- petitive transactions 18. Set of interrelated, centrally coordi- q. entity r. attribute nated files

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