17. SYSTEM DOCUMENTATION EXPENDITURE CYCLE
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18.
Soluon to Problem 2-18 – Cash Receipts Centralized DP System
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19.
Solution to Problem 2-19 Purchases System Centralized Data Processing
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20. SYSTEM DOCUMENTATION CASH DISBURSEMENT
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21. CODING SCHEME
101.0 Cash
102.0 Accounts Receivable
103.0 Office Supplies Inventory
104.0 Prepaid Insurance
105.0 Inventory
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302.0 Paid in Capital in Excess of Par
311.0 Treasury Stock
390.0 Retained Earnings
401.0 Sales
401.5 Sales Returns and Allowances
22. CODING SCHEME
Warehouse Aisle
Left or right
Side of Aisle Shelf Bin
1 C L 5 08
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23. FLAT FILE VS DATABASE MODEL
The problems with flat files that are resolved by Database technology include:
Data Storage — Flat files result in considerable data redundancy and storage problems
Data Updating — When users keep separate files, all changes must be made separately for
each user. This adds significantly to the task and the cost of data management.
24. ACCESS METHODS
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a. indexed sequential or indexed random; least optimal: sequential
b. indexed random or hashing; least optimal: sequential
c. sequential; least optimal: indexed random
25. FILE ORGANIZATION
b. Random access for customer balances and payment information is crucial. A network or
relational database is necessary since this is a many-to-many relationship: many
c. Random access will be necessary for flight inquiries and updates throughout the day. A
navigational database would be appropriate. Only one direction needs to be
investigated. Most customers start with a departure city and then flights to the
d. A random access storage device is necessary to access the students’ records quickly
when they check out books. A network or relational database will be necessary since the
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