AIS Discussion Questions Number 44
Charlene Glojel P. Yroy (44) February 19, 2015
BSAT-4F
Chapter 4
10. Give three examples of access control in a POS system.
Organization must restrict access to cash assets.
Assign each sales clerk to a separate cash register for an entire shift.
Inventory must also be protected from unauthorized access and theft.
Chapter 5
4. Why do the inventory control and general ledger departments seem to disappear in computer-based purchasing systems (Figure 5-14)? Are these functions no longer important enough to have their own departments? When inventories drop to a predetermined reorder point, the clerk prepares a purchase requisition is sent to the purchasing department, and one copy is place in the open purchase requisition file. Note that to provide proper authorization control, the inventory control department is segregated from the purchasing department, which executes the transaction. Based on the journal voucher from cash disbursements and the account summary from AP, the general ledger clerk posts to the general ledger control accounts and files the documents. This concludes the cash disbursements procedure. In computer-based systems, computer programs which perform clerical tasks, which is much cheaper and far less prone to error. Although classis department structure may still exist in computer-based environments, personnel responsibilities are refocused. Rather than being involved in day-to-day transaction processing, these departments are now involved with financial analysis and exception-based problem solving. As a result, these departments are smaller and more efficient than heir manual system counterpart.
Chapter 9
4. What is the relationship between a database table and a user view?
One-to-many relationship. In this type of relationship, a row in table A can have many matching rows in table B, but a row in table B can have only one matching row in table A.
BSAT-4F
Chapter 4
10. Give three examples of access control in a POS system.
Organization must restrict access to cash assets.
Assign each sales clerk to a separate cash register for an entire shift.
Inventory must also be protected from unauthorized access and theft.
Chapter 5
4. Why do the inventory control and general ledger departments seem to disappear in computer-based purchasing systems (Figure 5-14)? Are these functions no longer important enough to have their own departments? When inventories drop to a predetermined reorder point, the clerk prepares a purchase requisition is sent to the purchasing department, and one copy is place in the open purchase requisition file. Note that to provide proper authorization control, the inventory control department is segregated from the purchasing department, which executes the transaction. Based on the journal voucher from cash disbursements and the account summary from AP, the general ledger clerk posts to the general ledger control accounts and files the documents. This concludes the cash disbursements procedure. In computer-based systems, computer programs which perform clerical tasks, which is much cheaper and far less prone to error. Although classis department structure may still exist in computer-based environments, personnel responsibilities are refocused. Rather than being involved in day-to-day transaction processing, these departments are now involved with financial analysis and exception-based problem solving. As a result, these departments are smaller and more efficient than heir manual system counterpart.
Chapter 9
4. What is the relationship between a database table and a user view?
One-to-many relationship. In this type of relationship, a row in table A can have many matching rows in table B, but a row in table B can have only one matching row in table A.