Learn These Symbols Terminator Date Entry Display Connector - - PowerPoint PPT Presentation

October 26, 2000

• Dr. Peter R Gillett

1

Learn These Symbols

Terminator Document Journal Date Entry Computer Process Manual Process Disk File Display On-line File Decision File Off-Page Connector Connector Input/ Output Data Flow

October 26, 2000

• Dr. Peter R Gillett

2

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

October 26, 2000

• Dr. Peter R Gillett

3

Accounting Documents - Purchases

I Purchase Requisition I Purchase Order I Receiving Report I Vendor’s Invoice I Check I Journal Voucher

October 26, 2000

• Dr. Peter R Gillett

4

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?

October 26, 2000

• Dr. Peter R Gillett

5

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

October 26, 2000

• Dr. Peter R Gillett

6

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)