Learn These Symbols Terminator Date Entry Display Connector Document Computer Input/ Process Output Off-Page Connector Journal Manual Process On-line File Data Flow File Disk Decision File Dr. Peter R Gillett October 26, 2000 1
Accounting Documents - Sales I Sales Order I Packing Slip I Shipping Notice I Bill of Lading I Sales Invoice I Journal Voucher I Remittance Advice I Batch Report I Deposit Slip Dr. Peter R Gillett October 26, 2000 2
Accounting Documents - Purchases I Purchase Requisition I Purchase Order I Receiving Report I Vendor’s Invoice I Check I Journal Voucher Dr. Peter R Gillett October 26, 2000 3
Accounting Documents I In each case, can you explain: F what is its purpose? F who creates it? F who is it sent to? F why do they need it? F what do they do with it? Dr. Peter R Gillett October 26, 2000 4
Accounting Systems - General Ledger I What are the accounting entries: F when inventory is shipped F when invoices are raised F when cash is received F when goods and vendor’s invoices are received F when checks are sent to vendors I Remember that subsidiary ledgers and control accounts must balance Dr. Peter R Gillett October 26, 2000 5
Database Normalization I 1NF F No repeating groups 2NF F 1NF + Full dependence on the entire key 3NF F 2NF + No transitive dependencies (i.e., the primary key) Dr. Peter R Gillett October 26, 2000 6
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