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Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1 ] and contained the concepts of resources, events and agents (McCarthy 1982).
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Even with an effective backup strategy, restoring a system to the precise state it was in prior to the Data Loss Event is extremely difficult. Some level of compromise between granularity of recoverability and cost is necessary. Furthermore, a Data Loss Event may not be immediately apparent. An effective backup strategy must also consider the ...
In information or communications security, information audit means a chronological record of system activities to enable the reconstruction and examination of the sequence of events and/or changes in an event. Information put away or transmitted in paired structure that might be depended upon in court. An audit trail is a progression of records ...
An event store is a type of database optimized for storage of events. Conceptually, an event store records only the events affecting an entity , dossier, or policy , and the state of the entity at any point in its history can be reconstructed by replaying its contributing events in sequential order.
Original data were usually punched into cards by workers, often women, known as keypunch operators, under the control of a program card (called a drum card because it was installed on a rotating drum in the machine), which could automatically skip or duplicate predefined card columns, enforce numeric-only entry, and, later, right-justify a ...
In science and engineering, the terms data processing and information systems are considered too broad, and the term data processing is typically used for the initial stage followed by a data analysis in the second stage of the overall data handling.
The principle is the following: output= initial inventory + input - final inventory At the end of the accounting period the inventory is assessed through stock-taking: inventory asset account = expense account At the beginning of the accounting period the stock is canceled using the opposite booking: expense account = inventory asset account