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• Database Management System (DBMS)


  A software package for the purpose of creating, accessing, and maintaining a database
• Output Devices

  • Monitor
  • Printer
  • Plotters
• Point-of-sale (POS) recorders


  A terminal connected to a computer to connected. It takes the place of a cash register or similar device which allows instant recording of transactions and is capable of keeping perpetual inventory
• Micro-computers


  Small computers, such as personal computers and laptops
• Optical Character Recognition (scanner)


  A device that reads characters directly from documents based on their shapes and positions on the source document
• Random Method of Access


  Data can be easily accessed directly regardless of how it is physically stored (e.g. magnetic disc)
• Minicomputers


  While large and powerful, they are not as large or as powerful as mainframe computers
• Plotters


  A printer that interprets commands from a computer to make line drawings on paper with one or more automated pens. Unlike a regular printer, a plotter can draw continuous point-to-point lines directly from vector graphic files or commands
• Management Information System


  Systems designed to provide past, present, and future information for planning, organizing, and controlling the operations of the organization
• Application Software


  Also known as 'apps', written by programming languages such as Turbo C, Assembly, Java, Visual Basic and COBOL. These are programs designed for specific uses or desired processing tasks such as payroll preparation, word processing, graphics, database systems and accounting software
• Decision Support System


  Computer-base information systems that combine models and data to resolve non-structured problems with extensive user involvement
• Sequential Method of Access


  Data must be processed in the order in which it is physically stored (e.g. magnetic tape, cartridges)
• Computer System


  Refer to the configuration of hardware and software that is intended for a specific purpose. For purpose of the financial statement audit, two types of systems are commonly considered relevant
• Operating System


  A group of computer programs that monitor and control all the input, output, processing and storage devices and operations of a computer (e.g. DOS, Windows, Linux, Mac, etc.). It controls the functioning of the CPU and other peripheral equipment
• Data Storage


  This component serves as the warehouse of data processed by the computer such as a hard disk. This storage can either be fixed or removable
• Interpreter


  Converts each source code instruction to object code each time it is executed
• Hardware Components - Physical devices or components used to accomplish data processing functions. (Central Processing Unit, Input Devices, Output Devices, Data Storage)
• Software Components - Sets of instructions (programs) that direct, control, and coordinate the operation of the hardware components.
• Central Processing Unit (CPU) - the brain of the computer, principal hardware component and processes programs of instructions for manipulating data.
• Type of Storage Device

  • Magnetic Tape
  • Magnetic Disks
  • Redundant Array of Independent Disks (RAID)
  • Compact Disks, Floppy Disks, and Zip Disks
  • Optical Disks
• Input Devices - serves as entry channel to transmit data to the CPU for processing. It functions as a converter of information into a machine readable form
• Examples of Input Devices

  • Keying data
  • Online Entry
  • Mouse, Joystick, light pens
  • Touch-sensitive screens
• Electronic Commerce (e-commerce) & Electronic Data Interchange (EDI) - involves one company's computer communicating with another's computer to conduct business and financial transactions electronically across the globe.
• Examples of e-commerce & EDI transactions:

  • Business to Business (B2B)
  • Business to Government (B2G)
  • Business to Consumer (B2C)
  • Business to Employee (B2E)
• System Software:

  • Operating System
  • Utility (user) programs
  • Communication Software
• Types of Software:

  • DBMS
  • Source Program
  • Object Program
  • Compiler
  • Interpreter
  • VIrtual Memory Storage
• types of computers:

  • supercomputers
  • mainframe computers
  • minicomputers
  • microcomputers
  • personal digital assistants