Data Processing

Block Move
In data or word processing, a block move operation involves moving a section of a file from one place to another within the same file. This can include the transfer of words, sentences, paragraphs, or several pages in a document. The section to be moved is typically identified and highlighted before the operation.
Case Sensitivity
Case sensitivity refers to the distinguishing between upper- and lowercase letters in data processing contexts. This concept affects various fields such as programming, file management, and user authentication, determining how differences in letter case impact functionality.
Computer
A computer is a machine capable of executing instructions to perform operations on data. Its distinguishing feature is its ability to store its own instructions, allowing it to perform numerous operations without needing new instructions each time. Modern computers are composed of high-speed electronic components capable of executing millions of operations per second.
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.
Data
Data refers to the information that is processed, stored, or produced by a computer. The distinction between program (instructions) and data is a fundamental concept in computing.
Data Processing
Data processing is a class of computing operations that manipulate large quantities of information. It forms a major use of computers in business operations such as bookkeeping, printing invoices, payroll calculations, and general record keeping.
Digitize
The process of converting information into a digital (computer-readable) format. The digitized data can now be processed, stored, and transmitted by computers and other digital devices.
Direct Access
Direct access is a method of processing data where data can be stored and retrieved independently of the location of other data. This method is often associated with Random-Access Memory (RAM).
DP: Data Processing
Data Processing (DP) refers to the collection, manipulation, and processing of data to produce meaningful information that aids decision-making. It is a fundamental aspect of computer science and information technology.
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.
Garbage In, Garbage Out (GIGO)
In the context of data processing and computational models, the term 'Garbage In, Garbage Out' (GIGO) denotes the idea that flawed or nonsensical input data will inevitably produce similarly flawed or nonsensical output.
Information Systems
Information systems encompass any written, electronic, or graphical methods of communicating information. The basis of an information system is the sharing and processing of information and ideas. Computers and telecommunication technologies have become essential information system components.
Input
Data fed into a computer for processing. Computers receive input through an input device, like a keyboard, or from a storage device, such as a disk drive.
Interface
An interface is a point of interaction between different data processing devices, systems, or components, allowing them to communicate and operate together. Interfaces can handle data exchanges, convert signals, and ensure effective connectivity and interoperability.
Output
Output refers to the amount produced, whether it's the results provided by a computer system or the tangible results of a production process.
Pivot Table
A pivot table is a powerful data analysis tool that allows users to summarize, sort, reorganize, group, count, total, or average data stored in a database. It is essential in data processing for its ability to multi-dimensionally analyze and curate data.
Raw Data
Initial data a researcher has before beginning analysis, often unprocessed and unorganized, representing real-world conditions without any transformations or analytical treatments.
Real-Time Processing
Real-time processing involves the immediate processing of data and information requests with minimal delay, while updating the relevant database simultaneously. This requires advanced computational power and sophisticated application software.
Record
In data processing, a record refers to a collection of related data items stored together. Each record contains fields that represent different pieces of related information.
Spool
In computing, spool refers to a process of placing a sequence of data or tasks into a temporary working area for a device or program to access, usually on a first-come, first-served basis. A common use is for managing print jobs.

Accounting Terms Lexicon

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