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Difficulty: Very hardComponents of Computerized Accounting Systems

A commercial enterprise utilizes an integrated computerized accounting system where sales transaction data captured by optical scanners is processed against customer credit thresholds, committed to a central database, managed by a database administrator, and governed by written backup policies. Which of the following correctly matches two of these operational elements with their fundamental computerized accounting system component categories?

  1. The central database storing financial records is a Data component, while the written backup policies represent a Procedure component.Answer
  2. B
    The database administrator overseeing system operation is a Procedure component, while the optical scanners represent a Software component.
  3. C
    The customer credit threshold rules are a Software component, while the optical scanning equipment is a Data component.
  4. D
    The optical scanner capturing sales transactions is a Data component, while the database administrator represents a Software component.

Answer

The central database storing financial records is a Data component, while the written backup policies represent a Procedure component.
In a Computerized Accounting System, Data consists of raw or processed financial records stored within databases, and Procedures consist of manual or automated rules, policies, and instructions that direct how data is collected, processed, and backed up. Therefore, matching the central database storing records to Data and written backup policies to Procedures is correct.

Step-by-Step Solution

1
Identify the five core components of a computerized accounting system (CAS)
The components are Hardware (physical devices), Software (programs/operating systems), Data (stored accounting information), Procedures (rules and operational guidelines), and Peopleware (system personnel and users).
Establishing standard component definitions allows accurate classification of operational elements.
2
Map each scenario element to its appropriate CAS component category
Optical scanners = Hardware; Customer credit thresholds and written backup policies = Procedures; Central database storing records = Data; Database administrator = Peopleware.
Classifying each element isolates the true pairing from misclassified options.
3
Evaluate the option pairings for accuracy
The pairing identifying stored financial records as Data and written backup policies as Procedures is completely accurate.
Data consists of the stored information processed by the system, and Procedures encompass documented rules and routines governing system execution.

Key Concept

Components of Computerized Accounting Systems
Estimated Time:1m 30s
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Components of Computerized Accounting Systems

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