ACF 211 – Session 4 - Data processing
1. What is data processing?
Data processing is the collection and manipulation of items of data to produce meaningful
information
2. Data Processing Cycle
3. Data Input
Steps in Processing Input are:
- Capture transaction data triggered by a business activity (event).
- Make sure captured data are accurate and complete.
- Ensure company policies are followed (e.g., approval of transaction)
4. Data Capture
Information collected for an activity includes:
- Activity of interest (e.g., sale)
- Resources affected (e.g., inventory and cash)
- People who participated in the activity (e.g., customer and employee)
Note:
Information comes from source documents, many of which may be electronic
5. Fat Finger Syndrome
‘Fat finger syndrome’ occurs when a data input error is made due to mistakes when keying-in
information.
It can occur due to speed of data input, sticky keyboards, non-Qwerty keyboards, a
misunderstanding of units (£s as pence for example), confusion between gross and net amounts
or laziness
6. Source Documents
1. What is data processing?
Data processing is the collection and manipulation of items of data to produce meaningful
information
2. Data Processing Cycle
3. Data Input
Steps in Processing Input are:
- Capture transaction data triggered by a business activity (event).
- Make sure captured data are accurate and complete.
- Ensure company policies are followed (e.g., approval of transaction)
4. Data Capture
Information collected for an activity includes:
- Activity of interest (e.g., sale)
- Resources affected (e.g., inventory and cash)
- People who participated in the activity (e.g., customer and employee)
Note:
Information comes from source documents, many of which may be electronic
5. Fat Finger Syndrome
‘Fat finger syndrome’ occurs when a data input error is made due to mistakes when keying-in
information.
It can occur due to speed of data input, sticky keyboards, non-Qwerty keyboards, a
misunderstanding of units (£s as pence for example), confusion between gross and net amounts
or laziness
6. Source Documents
