Bus 342 Ch. 8 Key Terms Accounting Information Systems

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Accounts payable	Amounts owed to suppliers for goods and services received. In data modeling context, these are calculated based on receipts (purchases) from each supplier less the corresponding payments (cash disbursements) to those suppliers.
Agents	People or organizations, such as customers or salespeople, who participate in business events.
Cash	The monies in bank or related accounts. Instances of the class ore individual accounts. This is a resource.
Cash disbursements	Payments of cash to external agents and the corresponding reduction in cash accounts. This is an event.
Collaboration	A BPMN model showing two participant pools and the interactions between them within a process
Events	(UML) Classes that model the organizations 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.
Gateway	A BPMN symbol that shows process branching and merging as the result of decisions. Basic gateways are depicted as diamonds. Usually, gateways appear as pairs on the diagram. The first gateway shows the branching, and the second gateway shows merging of the process branches.
Intermediate event	Event that occurs between start and end events and affects the flow of the process
Intermediate timer event	Intermediate event that indicates a delay in the normal process flow until a fixed amount of time has expired
Many-to-many relationship	One class (ex. sales) is related to many instances of another class (ex. 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-one relationship	One class (ex. sales) are related to only on instance of another class (ex. cash receipts) and each instance of the other class is related to only one instance of the original class
Product	Class representing the organization's goods held for sale-that is, the organization's inventory. This is a resource
Purchase discount	An offer from the supplier to reduce the cost of a purchase if payment is made according to specified terms, usually within a specified time.
Purchase order	Commitment event that precedes the economic purchase event. It records formal offers to suppliers to pay them if the supplier complies with the terms of the purchase order.
Purchases	Goods or services received from a supplier with a corresponding obligation to pay the supplier. These are events
REA	Resource-Event-Agent framework for modeling business processes
Receipt	Same and the purchase event
Resources	Those things that have economic value to a firm, such as cash and products.
Subprocess	A symbol that represents a series of process steps that are hidden from view in the BPMN model. The use of subprocesses in modeling helps reduce complexity.
Suppliers	In the UML diagram of the purchases and payments process, the external agents from whom goods and services are purchased and to whom payments are made.
Timer events	Indication of a delay in the flow of a process to a specific date, an elapsed time (ex 30 days), or a relative repetitive date, such as every Friday.
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.

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Bus 342 Ch. 8 Key Terms Accounting Information Systems

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