Computer-based accounting system is like processes it instantly, deducting the amount

having a digital helper for managing money- from your account and updating the recipient's
related tasks. Instead of doing everything by account in real-time. This ensures that both
hand, like writing in ledgers or calculating parties see the transaction reflected
numbers manually, you use special software on immediately, without any delay.
a computer.
BATCH vs REAL-TIME
In a batch system, when you record transactions
Batch systems require fewer organizational
di mo sya agad agad nairerecord, inaacumulate
resources, like programming costs, computer
muna lahat ng transactions bago iprocess.
time, and user training, compared to real-time
batch system is like a smart organizer for systems. This is because batch systems can
handling lots of data efficiently. Instead of process tasks in groups at scheduled intervals,
dealing with each piece of data one by one, it reducing the need for immediate processing
gathers them into groups over a period of time. and complex real-time monitoring
Then, all the data in each group is processed
Real-time systems demand more resources
together at once. This approach is great for
compared to batch processing because they
managing large volumes of data because it
require continuous monitoring and immediate
streamlines the process, making it faster and
processing of transactions as they occur.
more organized.
In a batch system, certain records are processed
Best example for batch system is payroll
after the event to avoid operational delays. This
because it involves collecting all employee
means that instead of handling each record as
earnings and deductions over a specific period,
soon as it occurs, they're grouped together and
such as a week or a month. Instead of
processed all at once, typically at scheduled
processing each employee's pay separately,
intervals. By doing this, the system can
payroll systems typically wait until the end of
efficiently manage large volumes of data
the pay period to calculate and issue payments
without slowing down operational processes.
to everyone at once, in a batch. This approach
It's like waiting to do a bunch of chores at once
saves time and ensures accuracy by handling all
instead of stopping everything to do each one
payroll transactions together, just like how
individually.
batch systems efficiently process grouped tasks.
In a real-time system, all records related to an
event are processed immediately as the event
A real-time system processes transactions
happens. There's no delay or waiting involved.
immediately as they happen, one by one,
This ensures that actions are taken instantly in
without any delay. It's like dealing with things as
response to events, without any operational lag.
they come in, without waiting or batching them
It's like dealing with things as they come in,
together. This ensures that actions are taken
without any interruptions or delays, ensuring
instantly in response to events, making it ideal
swift and efficient handling of tasks.
for situations where immediate processing is
crucial. Legacy System vs Modern System
Online banking is a best example for this. When Legacy systems typically have three main
you make a transaction, such as transferring characteristics:
money or paying a bill online, the system
1. Mainframe-based applications: Legacy
systems are often built on mainframe In modern systems, transactions (like
computers, which are large, powerful purchases or payments) and master files
computers designed for handling (containing important information like
extensive processing tasks. customer details) are stored in relational
database tables. These tables act like
2. Batch-oriented processing: Legacy
organized spreadsheets, with each row
systems tend to process data in batches
representing a single entry and columns
rather than in real-time. This means
containing specific pieces of information. By
that transactions are collected over a
using relational databases, modern systems
period of time and then processed all at
can efficiently store and manage data,
once, usually at scheduled intervals.
making it easy to access, update, and
This batch processing approach was
analyze information as needed. This
typical in earlier computing
structured approach ensures that data is
environments.
organized and readily available for various
3. Use of flat files for data storage: Early operations within the system.
legacy systems typically store data in
Major advantage of modern systems is the
flat files, which are simple, text-based
high degree of process integration and data
files containing records with no
sharing they enable. This means that
structured relationships between them.
different parts of the system can seamlessly
However, as legacy systems evolved,
work together, sharing information and
hierarchical and network databases
coordinating processes efficiently. For
became more common for storing and
example, in a modern business system,
organizing data. These databases
sales data from one department can
allowed for more complex data
automatically update inventory levels in
structures and relationships between
another department, without manual
records, but they still retained some of
intervention. This integration streamlines
the characteristics of earlier flat file
operations, reduces errors, and improves
systems.
overall efficiency by ensuring that all parts
Modern System of the system are interconnected and can
communicate effectively with each other.
Modern systems often follow a client-server
(network) architecture and process (FIGURE) presents record structures for a
transactions in real time. This means that sales order transaction file and two
tasks are handled by both a client (like a associated master files, AR and inventory.
computer or smartphone) and a server (a
SKs are used for locating the corresponding
powerful central computer), connected
records in the master files.
over a network. When a transaction occurs,
it's processed immediately and directly by DATABASE BACKUP PROCEDURES
the server, ensuring instant responses
Database backup procedures involve
without delays. This approach allows for
ensuring the safety and accessibility of data
efficient and seamless interaction between
stored in a database. Each record in a
users and the system, making it suitable for
database file is given a unique disk location
today's fast-paced environments.
or address based on its primary key (PK)
value. This means that every record has its
designated spot on the disk.
When updating a record, it must be done in
place because only one valid location exists
for each record. This means that the
existing record is modified directly in its
current location on the disk rather than
creating a new copy elsewhere. This
approach ensures efficiency and prevents
data duplication or inconsistency.
In essence, database backup procedures
aim to safeguard this data by regularly
creating copies of the database files,
ensuring that in case of any data loss or
corruption, the information can be restored
from these backups to its original disk
locations.
In Figure 6.29's example, consider an
Accounts Receivable (AR) record with a
current balance of $100 stored at Location
A. When a $50 sale transaction occurs, the
update program reads both the transaction
record and the AR master file record into
memory. The program then calculates the
new balance ($100 + $50 = $150) and
updates the AR record to reflect this new
balance.
Here's where destructive update comes into
play: the original balance of $100 is
overwritten with the new balance of $150
at Location A. This means that the old data
is destroyed or replaced by the new data.
In essence, destructive update directly
modifies the existing data, ensuring that
only the most current information is stored
in the database.
-----
To preserve adequate accounting records in
case the current master becomes damaged
or corrupted, separate backup procedures,
such as those shown in Figure 6.30, must be
implemented.
Figure 6.30, you can see an example of
backup procedures where copies of the
master file are stored in separate locations
or on different storage media. These backup
copies serve as safeguards, allowing for the
restoration of data in case of any issues
with the original master file.
This pre-update version reflects the state of
the master file prior to any data loss or
corruption.
Once the pre-update version is created, the
file update process is repeated using the
batch of transactions that occurred after
the backup was made. These transactions
are reapplied to the pre-update version,
effectively restoring the master file to its
current condition by incorporating all the
latest changes.
By following these two stages, the master
file can be reconstructed to its most recent
state, ensuring that no data is lost and that
the integrity of the information is
maintained.
Batch Processing Using Real-Time Data
Collection
In essence, batch processing using real-time
data collection combines the advantages of
real-time data capture with the efficiency of
batch processing, resulting in accurate,
error-free transaction files processed in a
timely and efficient manner.