FULL NAME: PEÑA, RICHELLE MEA B.

SECTION: SBAC-3B
SEATWORK 1 - Chapter 1

A. INFORMATION SYSTEM CATEGORIZATION

Classify the following items as either:

TPS—Transaction Processing System

FRS—Financial Reporting System
MRS—Management Reporting System
Write only the Initials.

1. Variance reports MRS

2. Sales order capture TPS

3. Balance sheet FRS

4. Budgets MRS

5. Purchase order preparation TRS

6. Tax returns FRS

7. Sales summary by product line FRS

8. Cash disbursements preparation FRS

9. Annual report FRS

10. Invoice process TPS

11. Cost-volume-profit analysis TPS

12. Journal entries FRS

B. CHARACTERISTICS OF USEFUL INFORMATION

DATA ATTRIBUTE
All records in a file must be uniquely identifiable in at least one attribute, which is its primary key. Drawing on
your general knowledge of accounting, identify the primary key for the following types of accounting records.
To illustrate, the first record is done for you.

Record Type Primary Key

1. Accounts Receivable Customer Number

2. Accounts Payable Company Number

3. Inventory Product Number

4. Customer Sales Orders Sales Number

5. Purchase Orders to vendors Order Number

6. Cash Receipts (checks) from customers Positive Check Number

7. Cash Disbursements (checks) to vendors Negative Check Number

8. Employee Payroll Earnings records Payroll Number