Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127



Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127
Textbook Problem

What are the comparative advantages of the various data coding types discussed in Technology Summary 5.2 (pp. 159–160) when applied to each of the following? Discuss folly.

  1. a. Employee ID numbers
  2. b. Customer ID numbers
  3. c. Vendor ID numbers
  4. d. The general ledger chart of accounts

Summary Introduction

To explain: The different types of codes.


Database management systems (DBMS):

It is computer software for creating and managing databases. The DBMS provides a way for the users to create, update, retrieve and manage the data present in the database. It also supports the administration and use of the database on different platforms.


The different types of codes:

The factors considering the coding schemes would be similar in each of the different case given in the question. The types of codes are explained below.

  • The numerical data is manipulated more efficiently than handling the alpha characters. Human beings find it easier to remember alpha codes. It is an important factor while discussing mnemonic coding.
  • The second design consideration would be the database size. A mnemonic coding method will be practical if the size of the employees is comparatively small but not feasible for larger databases...

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