Bus 342 Ch.7 Accounting Information System Key Terms

Frage	Antworten
Access controls	Controls that limit who can use and change records in the system. ex. Passwords control who can use application
Accounts receivable	Money owed by customers for prior sales of goods or services. Data modeling context, AR is calculated as each customer sales less corresponding cash receipts.
Agents	People or organizations, such as customers or salespeople, who participate in business events
Application controls	Controls specific to a subsystem or an application to ensure the validity, completeness, and accuracy of the transaction
Cash	The organization's monies in bank or related accounts. Instances of the class are individual accounts. Considered a resource.
Cash receipts	Record receipts of cash from external agents and the corresponding deposit of those receipts into cash accounts. Considered an event.
Choreography	Science of examining raw data, removing excess noise from the dataset, and organizing the data with the purpose of drawing conclusions for decision making.
Collaboration	A BPMN model showing two participant pools and the interactions between them within a process.
Customer	External agent in the sales and collection process.
Error event	Intermediate event in a BPMN model showing processing for exceptions to the normal process flow.
Events	Classes that model the organization's transactions, usually affecting the organization's resources, such as sales and cash receipts; (BPMN) important occurrences that affect the flow of activities in a business process, including start, intermediate, and end events.
Many-to-Many relationship	Relationship that exists when instances of one class (sales) are related to many instances of another class (inventory) and vice versa. These relationships are implemented in Access and relational databases by adding a linking table to convert the many-to-many relationship into two one-to-many relationships.
One-to-Many relationship	Relationship that exists when instances of one class are related to multiple instances of another class. Ex. customer can participate in many sales, but each sale involves only one customer.
Orchestration	BPMN, the sequence of activities within one pool.
Product	Class representing the organization's goods held for sale-that is, the organization's inventory. Considered a resource.
Quote	Description of the products and/or services to be provided to a customer if ordered.
REA	Resource-Event-Agent framework for modeling business processes, originally developed by William McCarthy.
Resources	Things that have economic value to a firm, such as cash and products.
Sales	Events documenting the transfer of goods or services to customers and the corresponding recognition of revenue for the organization.
Sales order	Event documenting commitments by customers to purchase products. Sales order event precedes the economic event (sale).
Subprocess	Represent a series of process steps that are hidden from view in BPMN. The use of subprocesses in modeling helps reduce complexity.
Type image	Class that represents management information (such as categorizations, policies, and guidelines) to help manage a business process. Type image often allows process information to be summarized by category.
Pools	Different participants in the process. Customer and business
Message flow	The interactions between two pools. Dashed line.
Sequence flow	Order from start to finish. Solid line.
Looping task	Task that repeats until completion
Intermediate error events	used to catch or throw errors
Business rule	Statement that constrains some aspect of business activity. Develop by id of event, condition, and action

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Bus 342 Ch.7 Accounting Information System Key Terms

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