Computer Systems

Buffer
A buffer is a temporary storage area used to hold data being transferred between two devices that operate at different speeds. It ensures smooth data processing and prevents bottlenecks.
Central Processing Unit (CPU)
A comprehensive guide to understanding the Central Processing Unit (CPU), its functions, components, and its importance in computer systems.
Computer-Assisted Audit Techniques (CAATs)
Techniques developed by auditors for performing compliance tests and substantive tests on computer systems for firms in which the data being audited is processed by computers and held on computer files.
Disk Operating System (DOS)
A Disk Operating System (DOS) is a computer operating system that utilizes a disk storage device such as a floppy disk, hard disk drive, or optical disc as a memory. DOS is used for performing functions such as file management, program loading, and running software applications.
Field
In computer word- or data-processing systems, a field is a group of adjacent characters representing a specific piece of information within a record.
Interactive System
An interactive system is a computer system where the user and the computer communicate in real-time using input devices such as a keyboard and display devices like a CRT monitor. These systems provide immediate feedback to user commands.
Open Architecture
Open architecture is a type of computer architecture whose details are made fully public, allowing other manufacturers to create compatible hardware and software. The architecture of the original IBM PC is an example of open architecture.
Proprietary Operating System
A proprietary operating system is specifically designed to run on only one type of computer, limiting the ability of software applications to run on other systems and also constraining the market for any application software exclusive to that OS.
Standing Data
Standing data refers to information stored in a computer system for long-term use because it does not frequently change. An example is the names and addresses of clients.
Systems Programmer
A person who writes the programs needed for a computer system to function, such as operating systems, language processors and compilers, and data file management programs.
Turnkey
A turnkey project refers to a type of project that is constructed or manufactured by a company and completed in its entirety before being handed over to the client, who can then immediately use it.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.