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CPA REVIEW - BEC > INFORMATION TECHNOLOGY 2 > Flashcards

INFORMATION TECHNOLOGY 2 Flashcards

(68 cards)

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1
Q

Bit

A

Binary digit 0 or 1

Smallest storage unit in a computer

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2
Q

Byte

A

group of bits - usually 8 bits

treated as a single unit or character

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3
Q

Field

A

group of related chartacters

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4
Q

Record

A

set of related fields

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5
Q

File

A

group of records arranged in sequence

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6
Q

Table

A

group of records in a relational database with unique identifier in each record

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7
Q

Array

A

aggregate that consists of data objects with attributes , each uniquely referenced by an index or address

esample of array:

employee name, id #, ss #

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8
Q

Master file

A

file containing relatively permanent information and periodically updated with a detail transaction file

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9
Q

Detail Transaction file

A

file containing current transaction information used to update the master file

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10
Q

Traditional file processing systems

A

focus upon data processing needs of individual departments

Each application or program developed to meet the individual needs of the department

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11
Q

Advantages of traditional processing system

A

available and operational in most systems

cost effective if using simple applications

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12
Q

Disadvantages of traditional processing system

A

data files dependent upon a particular program
duplication of data between files
expensive maintenance
each application developed individually
data difficult to share between functional areas

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13
Q

DATA FILE STRUCTURE

Traditional processing
Database systems

What is a database system?

A

computer hardware and software

that enables the database to be implemented

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14
Q

What is a database?

A

collection of interrelated files stored online or offline

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15
Q

What is normalization in database?

A

Separating the database into logical tables

to avoid updating difficulties(anomalies)

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16
Q

Database management system?

A

software
that facilitates communications
between application programs and database

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17
Q

Data independence?

A

concept that separates data

from related application programs

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18
Q

Data modeling?

A

identifying and organizing data
logically and physically
determines what info sb contained in the database
how info will be used
how items in database will be related to each other

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19
Q

Entry relationship modeling? or

Entity relationship diagram? ERD

A

a data modeling
divides the database into 2 logical parts:
entities
relations

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20
Q

Primary key in data modeling in relational database?

A

Field that makes a record in a relational database table unique

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21
Q

Foreign key in data modeling of relational database?

A

Fields common to two or more related tables in a relational database

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22
Q

REA data model?

A

Resources -
Events
Agents - people from which data is collected

designed for accounting information database

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23
Q

Data dictionary/ data depository/ data directory?

A

data structure

that stores meta data

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24
Q

Meta data?

A

definitional data
provides information/documentation
of other data managed within an application

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25
Structured query language? SQL
most common language used for creating and querying relational databases has 3 types of commands: DDL DML DCL
26
DDL data definiton language?
commands used to define a database creating, altering, deleting tables establishing constraints
27
DML data manipulation language
commands used to maintain and query a database | updating, inserting, modifying, querying
28
DCL data control language
commands used to control a database controlling users privileges - read and write, read only
29
Types of database structures in database system HOROND
``` Hierarchical Object-oriented Relational Object-relational Networked Distributed ```
30
Hierarchical database structure?
data elements at one level own the data elements at next lower level organizational chart
31
Networked database structure
each data element has several owners and own several other elements matrix style
32
Relational database?
logical structure of a group of related spreadsheets each row represents a record each column represents a field common to all records row - accumulation of all fields related to the same identifier or key
33
Object-oriented database?
information are included in object classes
34
Object-relational database?
has relational and object-oriented features
35
Distributed database?
single database spread physically across computers in multiple locations connected by data communications link Structure is frequently: relational object-oriented object-relational
36
Composition of database controls? U A BAD
``` User department Access controls Back-up and recovery Database administrator Audit software ```
37
User department - database control?
strict control access to system control over terminals read and write, or read only
38
Access controls?
controls within the database itself | limit the user to reading and/or updating only
39
Restricting privileges?
limits access of users - particular operation a user can perform
40
Logical views?
authorized views only of a database portion
41
Back up and recovery as database control?
continuous daily updating of database 3 types: backup of database and logs of transactions database replication backup facility
42
Backup of database and logs of transactions?
Systems logs backup several times a week generally to magnetic tape maintain transactions log in case of major damage: use the most recent past copy to reconstruct to the most current state redo transactions from log up to point of failure
43
Database replication?
to avoid catastrophic failure replicate the database at one or more locations by recording all data to both sets
44
Backup facility?
maintain a backup facility vendor who will process data in case of emergency
45
Database administrator?
DBA maintains the database restricts access to authorized personnel
46
Audit software?
used by auditors | to test the database
47
Advantages of database systems?
``` Data independence Minimal data redundancy Data sharing Reduced program maintenance Modification if using commercial applications ```
48
Data independence?
different applications can use data easily
49
Minimal data redundancy?
recording of information in one place updating is easier better than traditional file systems
50
Data sharing?
easy data sharing between individuals and applications
51
Disadvantages of database systems?
needs expert personnel costly installation costly conversion from traditional file system requires comprehensive backup and recovery
52
Methods of DISTRIBUTING relational database across multiple servers:
Snapshot Replication Fragmentation
53
What is snapshot?
making a copy of the database | for distribution
54
What is Replication?
creating and maintaining replica copies | at multiple locations
55
Fragmentation?
separating the database into parts | distributing where they are needed
56
Methods of DESIGNING a relational database:
Normalization
57
Normalization?
method of designing a relational database separating the database into logical tables for easier user processing
58
Disadvantages/security concerns of DISTRIBUTED data processing:
Password proliferation - users tempted to write down passwords or make them very simple Difficulty in developing uniform security standards
59
Advantage of decentralized/distributed data processing
lesser risk of a destroying large data due to a single disaster
60
What are Fourth Generation Programming?
instructions close to human language
61
What is First Generation Programming?
machine language binary language instructions using 0s and 1s
62
Hierarchy of data organization is BBFRTD
``` bit byte field record table database ```
63
Decision support system?
online analytical processing represents a combination of systems aggregate, analyze business data assist in business decision making process
64
What is the 2nd generation programming language?
Assembly language | uses words and mnemonics
65
What is the 3rd level of programming language?
Object-oriented programs Uses methods Uses concepts of class and inheritance COBOL C++
66
What is Virtualization software?
allows a single computer to run multiple operating systems simultaneously lower computer hardware costs reduce energy costs
67
Digital approach of computer processing
format of computer processing of data | represent information by numerical digits
68
Compiler?
decodes instructions written in a higher order language | converts is to assembly language program

CPA REVIEW - BEC (21 decks)

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