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Computer-Based Accounting System

This document discusses different types of computer-based accounting systems and data structures used in flat file systems. It describes two types of accounting systems: batch systems which process transactions in groups and real-time systems which process transactions as they occur. It also outlines six common data structures for flat file systems: sequential, direct access, indexed, VSAM, hashing, and pointer structures. Pointer structures can contain physical address pointers with the exact disk storage location.

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mark john callorina
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26 views7 pages

Computer-Based Accounting System

This document discusses different types of computer-based accounting systems and data structures used in flat file systems. It describes two types of accounting systems: batch systems which process transactions in groups and real-time systems which process transactions as they occur. It also outlines six common data structures for flat file systems: sequential, direct access, indexed, VSAM, hashing, and pointer structures. Pointer structures can contain physical address pointers with the exact disk storage location.

Uploaded by

mark john callorina
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPT, PDF, TXT or read online on Scribd
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Computer-Based Accounting

System
CBAS fall into broad classes:
1.Batch System - assemble transactions into
groups for processing.
2.Real-timed Systems process
transactions individually at the moment the
economic event occurs.

Data structures constitute the


physical and logical arrangement
of data in files and data bases.
Two fundamental components:
1. Organization refers to the way
records are physically arranged on
the secondary storage device.
This may be sequential or random.

2. Access method is the technique used to


locate records and to navigate through the
database or file.

Data structures that are used


in flat file systems:
1. Sequential Structure typically called
the sequential access method. Under
this arrangement all the records in the
file lie in the contiguous storage spaces
in a specified sequence( ascending or
descending) arranged by their primary
key. Sequential file are simple and easy
to process.

2. Direct Access Structure store data at a


unique location, known as an address, on
a hard disk or floppy disk.
3. Indexed Structure - is so named because,
in addition to actual data file, there exists a
separate index that is itself a file of record
addresses.

4. VSAM Structure known as (Virtual


Storage Access Method) this structure is
used for every large files that require
routine batch processing and a moderate
degree of individual record processing.
5. Hashing Structure employs an algorithm
that converts the primary key of a record
directly into a storage address.

6. Pointer Structure - this approach stores in


a field of one record the address
(pointer) of a related record.
Types of Pointer
1. Physical Address Pointer contains the
actual disk storage location ( cylinder,
surface and a record number ) needed
by the disk controller.

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