Angeilyn Roda Activity 2

RODA, ANGEILYN S.
BSA 2
1. What are the levels of data hierarchy?

Differentiate between each of the levels.
Secure a Surneco (Siarelco or Dielco) Statement of Account. This statement

represents accounts receivable of utilities company or cooperatives from their
customers. Identify the attributes of Accounts Receivable as shown in the
statement.
Attach a picture of the statement.
1. Business data can be organized in logical hierarchy. There are three levels in the
data hierarchy. This levels includes attribute, record and file.
a. Attribute – This is the most basic unit of data. It is the smallest piece of information
collected when capturing data. Each attribute represents a specific and unique
property or characteristic of an entity in the database. A set of attributes of an entity
effectively describe that entity. When translating the design into a relational
database, each attribute becomes a column.
b. Records - A record is a group of related fields. For example, a student record

includes a set of fields about one student. A primary key is a field that uniquely
identifies each record in a file. In some tables, the primary key consists of multiple
fields, called a composite key.
c. Files - A data file is a collection of

related records stored on a storage
medium such as a hard disk or optical
disc. A database includes a group of
related data files.
2. All information in a file must be uniquely identifiable in an at least one
attribute which is the primary key. Drawing on your general knowledge
of accounting, identify the primary key for the following types of
accounting records. To illustrate, the first record is done for you.
Record Type Primary Key
Accounts Receivable Customer number
Accounts Payable Company Number
Inventory Product Number
Customer Sales Orders Sales Number
Purchase orders to vendors Order Number
Cash receipts (checks) from customers Positive Check Number
Cash disbursements (checks) to Negative Check Number

vendors
Employee Payroll Earnings records Payroll Number
3. ACCOUNTING INFORMATION SYSTEM MODEL Examine the diagram

below and determine what essential mechanism is missing. Once you
have identified the missing element, discuss its importance.
Data processing cycle as the term suggests a sequence of steps or

operations for processing data i.e., processing raw data to the usable and
readable form. The processing of data can be done by number of data
processing methods and processing systems.
1. Data Collection: Collection process is the first step which

provides the data. Collecting data is a hard work in its own,
but is the most essential on which the results depend. This
data collection can be done in various ways by primary or
secondary sources. This data might include census data, data
acquired by GDP or other monetary figures, data about a
number of industries, profit of a company, etc. Depending
upon the data requirement its source must be identified from
which data will be collected. Also identification of datasets and
data items is done at this stage.
2. Preparation/ Sieving: Some people consider this as a part of
processing but does not involve any processing. Preparation
includes sorting and filtering of data which will finally be used
as input. This stage required you to remove the extra or
unusable data to make processing faster and better. This is a
broad step in reducing the quantity of data to yield in a better
result. It is also sometime referred as data cleaning.
3. Input: This is the feeding of collected data, raw and sieved
data for processing. If the inputs is not given properly or
entered wrong, then the result will be adversely affected. This
is because software follows the rule of “Garbage in – garbage
out.” Utmost care should be taken to provide the right data
and minimum errors in data entry. The quality of input will
determine the quality of output. Use verified data is available
so as to improve the processed information.
4. Processing: This is the step where data is processed by
electronic data processing, mechanical processing,
processing system or other means. The processed data is one
who gives information to the user and can be put to use. The
raw data cannot be understood and thus needs processing
which is done in this step. Processing of data may take time
depending processing power, complexity of the data,
computer systems and the volume of input data. The step of
preparation mentioned above helps in making this process
faster.
5. Output/ Result – This is the last step of the data processing
cycle as the processed data is delivered in the form of
information/ results in this step. Once the result or output is
received, it may further be processed or interpreted. This is
done by the user or software for further value addition. This
output can also be used directly in presentations or the
records. This output may even be saved as to be used as an
input for further data processing which then becomes a part of
a cycle which is being discussed. If this data is not used as
input, then this complete process cannot be considered as
cycle and will remain to be a one-time activity of data
processing. For using this data as input, it must be stored or
simultaneously be available for further processing. Data
storage can be done by various means.
6. Storage – Once collected, the need for data entry emerges
followed by storage. Storage can be done in physical form by
use of papers, in notebooks or in any other physical form. With
the emergence and growing emphasis on Computer System,
Big Data & Data Mining, the data collection is large and
storage is done in data center. A number of operations need
to be performed for meaningful analysis and presentation. The
data stored in digital form facilitates sharing, access control,
security controls and its processing.
All these steps or

stages have a
particular sequence
which must be followed. If processing is done manually as the automatic
processing have inbuilt algorithms with predefined steps. In automatic
processing, the chances of error are drastically reduced. This happens only
when the input is a correct data or data set.
The last step of storage may be followed by sorting and filtering. This stage
is profoundly affected by the format in which data is stored. This further
depends on the software used. General day and non- complex data can be
stored as text files, tables or a combination of both in Microsoft Excel or
similar software. As the task becomes complex which requires performing
specific and specialized operations. They require different data processing
tools and software which is meant to cater to the peculiar needs.
Storing, sorting, filtering and processing can be done by single software or
a combination of software whichever feasible and required. Such a
processing thus carried out by software is done as per the predefined set of
operations. Most of the modern-day software allows users to perform
different actions based on the analysis or study to be carried out. It
provides the output file in various formats.
4. What is the most likely system acquisition method— in-house, turnkey, backbone,
or vendor-supported— for each of the following situations?
a. A plumbing supply company with 12 employees that sells standard

products to wholesale
b. customers in a local community need a system to manage its affairs. A
major oil company with diverse holdings, complex oil leases, and
esoteric accounting practices needs a system that can coordinate its
many enterprises.
c. A municipal government needs a system that complies with standard
government accounting practices but can be integrated with other
existing systems.
5. Drawing from your basic accounting knowledge, list the relevant data attributes
that constitute the record types below. Identify which attribute is the primary key for
the record.
Accounts Payable record
Attribute Name
Supplier Number – Primary Key
Supplier Name
Address
Contact Person
Telephone Number
Inventory record Customer
Attribute Name
Item Number – Primary Key
Item Description
Unit of Description
Sales Orders record
Attribute Name
Sales Order Number – Primary Key
Customer Number
Order Date
Total Order Amount
Ship by Date
Purchase Orders to vendors
Attribute Name
Purchase Order Number – Primary Key
Supplier Number
Issue Date
Total Amount
Supply by Date
Requisition Number
Cash Receipts (checks) from customers
Attribute Name
Receipt Number – Primary Key
Customer Number
Date Received
Bank Name
Check Number
Employee Payroll Earnings records
Attribute Name
Employer Number – Primary Key
Payroll Month -- Primary Key
Total Earnings
Tax Deducted

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RODA, ANGEILYN S.

1. What are the levels of data hierarchy?

Secure a Surneco (Siarelco or Dielco) Statement of Account. This statement

b. Records - A record is a group of related fields. For example, a student record

c. Files - A data file is a collection of

Record Type Primary Key

Accounts Receivable Customer number

Accounts Payable Company Number

Inventory Product Number

Customer Sales Orders Sales Number

Purchase orders to vendors Order Number

Cash receipts (checks) from customers Positive Check Number

Cash disbursements (checks) to Negative Check Number

Employee Payroll Earnings records Payroll Number

3. ACCOUNTING INFORMATION SYSTEM MODEL Examine the diagram

Data processing cycle as the term suggests a sequence of steps or

1. Data Collection: Collection process is the first step which

All these steps or

a. A plumbing supply company with 12 employees that sells standard

Accounts Payable record

Inventory record Customer

Sales Orders record

Purchase Orders to vendors

Cash Receipts (checks) from customers

Employee Payroll Earnings records

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