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Acc 272 Ch 2 Crossword

Teacher: Rebecca Brown
Across
A general ledger account that summarizes the total amounts recorded in a subsidiary ledger. The accounts payable control account in the general ledger represents the total amount owed to all vendors. The balances in the subsidiary accounts payable ledger indicates the amount owed to each specific vendor. This is a ____ account.
A set of logically related data items that describe a specific attributes of an entity, such as all payroll data relating to a single employee.
____ documents: Contain the initial record of a transaction that takes place. Examples of these documents which are usually recorded on preprinted forms, include sales invoices, purchase orders, and employee time cards. Contrast with operational document.
Characteristics of interest in a file or database; the different individual properties of an entity. Examples are employee number, pay rate, name, and address.
____ value: The actual value stored in a field. It describes a particular attribute of an entity.
Journals where large numbers of repetitive transactions -- such as credit sales, cash receipts, purchases on account, and cash disbursements - are recorded. These are known as ____ journals.
Records of company data sent to an external party and then returned to the system as input. _______ documents are prepared in machine-readable form to facilitate their subsequent processing as input records. _____ documents
The part of a data record that contains the data value for a particular attribute. For example, fields in all accounts receivable records would include customer account number, customer address, and balance due.
1) The systematic assignment of numbers or letters to items to classify and organize them. 2) Writing program instructions that direct a computer to perform specific data processing tasks.
____ Code: Letters and numbers that are interspersed to identify an item. It is derived from the description of the item and usually easy to memorize.
Down
____ processing: Accumulating transaction records into groups or batches for processing at a regular interval such as daily or weekly. The records are usually sorted into some sequence (such as numerically or alphabetically) before processing.
Record of transaction or other company data such as checks, invoices, receiving reports, and purchase requisitions.
General ____ that contains summary-level data for every asset, liability, equity, revenue, and expense account of the organization.
A request for specific information from a computer. When the information is found, it is retrieved, displayed, or analyzed as requested. Queries are often used with a database management system to extract data from the database.
Ledgers used to record the detailed data for any general ledger account that has many individual subaccounts. These ledgers are commonly used for accounts receivable, inventory, fixed assets, and accounts payable.
____ file: File that contains the individual business transactions that occur during a specific fiscal period. A transaction file is conceptually similar of a journal in a manual AIS.
____ code: Documents are numbered consecutively to account for them. Gaps in this type code indicate missing documents that should be investigated. Examples of documents that are given sequence codes include prenumbered checks, invoices, and purchase orders.