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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, and contained the concepts of resources, events and agents (McCarthy 1982). REA is a popular model in teaching accounting information ...
A data-flow diagram is a way of representing a flow of data through a process or a system (usually an information system ). The DFD also provides information about the outputs and inputs of each entity and the process itself. A data-flow diagram has no control flow — there are no decision rules and no loops.
A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
e. In computing, extract, transform, load ( ETL) is a three-phase process where data is extracted from an input source, transformed (including cleaning ), and loaded into an output data container. The data can be collated from one or more sources and it can also be output to one or more destinations. ETL processing is typically executed using ...
Transaction processing is designed to maintain a system's Integrity (typically a database or some modern filesystems) in a known, consistent state, by ensuring that interdependent operations on the system are either all completed successfully or all canceled successfully. For example, consider a typical banking transaction that involves moving ...
A human resources management system ensures everyday human resources processes are manageable and easy to access. The field merges human resources as a discipline and, in particular, its basic HR activities and processes with the information technology field. This software category is analogous to how data processing systems evolved into the ...
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