البحث في الموقع

أهنئكم بمناسبة العام الهجري الجديد 1428 و أقدم لكم أحدث ما وصلت إليه الحلول المالية المجانبة مفتوحة المصدر و أتشرف أن نكون أول منتدى يهتم بمثل هذه الأهتمامات العلمية بفضل الله عز و جل علينا و أسأل الله أن يوفقنا جميعاً في هذه المرحلة التي نعتبرها ولادة جديدة لمنتديات تتسم بالجدية و الجديد المفيد في عالم المحاسبة و الإدارة المالية و تكنولوجيا المعلومات هذا المنتدى سوف يضم باقة المواضيع التي تخص الحل المالي الوليد ADempiere مفتوح المصدر و الذي يعتمد في تطويره على قاعدة البيانات Oracle Express المجانية و على لغة الجافا لتصميم الواجهات و المشتق أساساً من الحل المالي مفتوح المصدر ComPiere الشهير سوف تجدون المزيد من المعلومات بشكل تفصيلي بإذن الله تعالى و لقد تم فتح هذا المنتدى بشكل أساسي للأهمية القصوى و للحاجة الماسة التي وجدناها لتعريف المحاسبين بمدى أهمية مهنتنا و مدى رقيها و كيف أن تكنولوجيا المعلومات أصبحت معرفتها كظل يلازم المحاسب أو المدير المالي إينما كان بفتح هذا المنتدى نحن نريد من مجموعة المحاسبين ذوي الخبرة و رؤساء الحسابات و المدراء الماليين الأشتراك بشكل علمي لثقل المادة العلمية التي يحتويها تطبيق الأسس و المعايير المحاسبية عن طريق هذه الحلول جانب أخر من هذه الحلول هو أن لدينا مشروع لتعريب هذه المشاريع بالكامل في المستقبل بعد أستكمال الأسس التي سوف نؤسس عليها جيل من المدراء الماليين على أعلى كفاءة ممكنة بالخبرة التي سوف يكتسبونها عن طريق التعامل مع مثل هذه الحلول المالية أيضاً المطورين سوف يستفيدون من هذا التقديم الذي سوف ندرجه بإذن الله تعالى لكي نعطي مثالاً واضحاً عن هذه الحلول أرجو لكم التوفيق جميعاً و كل عام و أنتم بخير بمناسبة قدوم العام الهجري الجديد 1428 أعاده الله علينا جميعا باليمن و البركات مدير الموقع

حرصاً منا على توجيه نظركم إلى كل جديد في مجال الحلول المالية أنه الحل المالي العملاق JD-Edwards EnterpriseOne و الذي أكتسبت حقوق تطويره و بيعه شركة أوراكل مؤخراً أنه أحد الحلول المالية التي تتسم بالأحتراف و القوة و الرصانة في آن واحد لا يمكن أن تصفه إلا بأنه أحد المعايير التي يقاس عليها أثناء تصميم الحلول المالية بشكل عام هذا الحل المالي يبدو لي أنه أستبدال لـ Oracle Applications و هذا الرابط هو الرابط الخاص بالمستندات الخاصة به ، يجب على كل مطور أن يكون لديه هذه المستندات و يجب على كل مدير مالي أيضاً أن يكون لديه هذه المستندات لأنها تعطيه فكرة عن الأنظمة المتقدمة في مجال الحلول المالية و التحليل المالي الرابط هو الرابط الرئيسي http://www.oracle.com/applications/jdedwards-enterprise-one.html و هذا هو رابط المستندات المساعدة http://www.oracle.com/technology/documentation/jdedent.html

السلام عليكم و رحمة الله و بركاته أعتذر لو كان السؤال غير مصاغ بشكل صحيح حيث أنّى لم أتخرّج فى كلية التجاره للأسف .. أنا تخرّجت من كلية الهندسه و بصدد التعامل على أنظمة Oracle ERP فى مكان العمل و بالطبع خلفيتى عن كل الأمور المحاسبيه صفر بلا أى مبالغه .. حاليا أحتاج بشدّه للقراءه عن إدارة المخازن و العمليات التى تخضع لها الأصناف منذ دخولها المخزن و حتى خروجها .. أحتاج لقراءة كتب سواء باللغه العربيه أو الإنجليزيه فى هذا الموضوع و لم أجد بالمكتبه للأسف كتب تتناول هذه النقاط و ربّما هى موجوده لكن لا أعرف كلمة البحث المناسبه كى أجدها .. رجاء الاهتمام بطلبى و معذرتى لو كنت أضفت الموضوع فى باب خطأ أو سألت عن شئ موجود فعلا .. يعلم الله أنّى قمت بالبحث فعلا لكنّى لم أجد سوى القليل .. و شكرا جزيلا مقدّما

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التحليل اليومي من شركة Traderxp لتداول عقود الخيارات – الاسهم والفوركس الاربعاء 25/11/2009 تحليل اليورو دولار كسر اليورو المقاومة 1.4951 ولامس 1.50 هذا الصباح ، ولكنه توقف قبل 1.5018. وستكون هذه المقاومة هي مقاومة اليوم ، وكسرها سيمهد الطريق للوصول إلى 1.5082 لأول مرة هذا العام ، وبعدها قد نرى اليورو يقفز إلى 1.5144. لكن الإرهاق قد بدأ يظهر على مؤشر الـRSI على فوركس بعض الأطر الزمنية ومنها تشارت الساعة ، وهو ما قد يُضعف اليورو ويجعله يهبط دون كسر 1.5018. وفي هذه الحالة فإننا سنتجه أولاً لدعم المدى القصير 1.4981 ، وإذا ما تم كسره فإن السعر سيستهدف فيبوناتشي 38.2% لكامل حركة الصعود من 1.4800 إلى 1.5003 والتي تقع عند 1.4925 أولاً ، وربما 1.4878 التي تمثل فيبوناتشي 61.8% لنفس الحركة ، وأهم دعم للمدى القصير حالياً. التحليل اليومي للاسهم والمؤشرات انخفض مؤشر الداو جونز الصناعي اليوم 17.24 نقطة أي ما نسبته 0.16% لينهي المؤشر تداولات اليوم عند 10433.71 نقطة محققاً أعلى مستوى عند 10453.97 نقطة بينما سجل أدنى مستوياته اليوم عند 10359.58 نقطة، ومع نهاية تعاملات اليوم ارتفع 11 سهم داخل المؤشر بينما تراجع 19 سهم مع نهاية تداولات اليوم. اما الأسهم التي أثرت على أداء الموشر سواءً أكان بإضافة أو حذف نقاط من المؤشر قفقد جاءت على النحو التالي: أما الأسهم الأسوأ أداءً ضمن المؤشر جاءت على النحو التالي: سهم Hewlett-Packard Co حيث تراجع 0.83 دولار أمريكي أي ما نسبته 1.63% ليكلف المؤشر 6.27 نقطة بعد إغلاقه على سعر 50.19 دولار، و سهم JPMorgan Chase & Co حيث تراجع 0.80 دولار أو 1.85% ليشطب من المؤشر 6.05 نقطة بعد اغلاقه على سعر 42.48 دولار، سهم Boeing Co حيث تراجع 0.66 دولار أو 1.25% ليحذف 4.99 نقطة من المؤشر بعد إغلاقه على سعر 51.97 دولار. الأسهم الأفضل أداءً ضمن المؤشر فقد جاءت على النحو الآتي: سهم Verizon Communications Inc ارتفع 0.54 دولار أمريكي أو 1.72% ليضيف للمؤشر 4.08 نقطة بعد إغلاقه على سعر 31.87 دولار، و لحقه سهم Johnson & Johnson حيث ارتفع 0.49 دولار أو 0.78% ليستمد منه المؤشر 3.70 نقطة بعد إغلاقه على سعر 63.18 دولار، سهمAT&T Inc والذي ارتفع 0.32 دولار أي ما نسبته 1.19% ليضيف 2.42 نقطة للمؤشر ليغلق على سعر 27.10 دولار. أما مؤشر ال S&P 500 فقد انخفض اليوم 0.59 نقطة أي ما نسبته 0.05% لينهي المؤشر تداولات هذا اليوم عند 1105.65 نقطة محققاً أعلى مستوى له عند 1107.56 نقطة و الأدنى عند 1097.63 نقطة، حيث ارتفع 225 سهم ضمن المؤشر بينما تراجع 266 سهم و بقي 9 أسهم دون تغيير مع نهاية تداولات اليوم. جاءت الأسهم الأسوأ أداءً ضمن المؤشر جاءت على النحو التالي: سهم JPMorgan Chase & Co حيث تراجع 0.80 دولار أمريكي أو 1.85% بعد إغلاقه على سعر 42.48 دولار، و سهم Hewlett-Packard Co حيث تراجع 0.83 دولار أو 1.63% بعد اغلاقه على سعر 50.19 دولار، أخيراً وليس آخراً حل سهم Oracle Corp حيث تراجع 0.46 دولار أو 2.04% بعد إغلاقه على سعر 22.14 دولار. الأسهم الأفضل أداءً ضمن المؤشر فقد جاءت على النحو الآتي: سهم Medtronic Inc ارتفع 2.94 دولار أمريكي أو 7.29% بعد إغلاقه على سعر 43.25 دولار، و لحقه سهم AT&T Inc حيث ارتفع 0.32 دولار أو 1.19% بعد إغلاقه على سعر 27.10 دولار، سهمAbbott Laboratories والذي ارتفع 1.11 دولار أي ما نسبته 2.09% ليغلق على سعر 54.24 دولار.

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السلام عليكم من لديه معلومات عن Oracle ERP او مايسمى E-Busniss Suit ؟؟؟؟ مارأيكم بأن نثري موقعنا بهذا الموضوع المهم والذي يحتاجه كل محاسب بل كل شخص يريد ان يتميز في عمله وفي حياته العملية . ارجو ممن لديه معلومات او ملفات او حتى مواقع الكترونية مفيدة في هذا المجال ان يزودنا بها لتعم الفائدة على الجميع وشكرا لكم ...

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السلام عليكم ورحمة الله اخواني الكرام هل سمعتم في اوراكل الماليه ORACLE FINANCIAL او الساب SAP - FICO اريد ان افتح الموضوع على هذا المجال لما له اهميه كبير في الساحه التجاريه والطلب الكبير وكذلك لكي اخوانا يستفيدونا من هذه البرامج فمن لديه الخبره الكافيه او المعلومات المتوفره فعليه افادتنا وشكرا وليد العيسائي

في كورس أوراكل المحاسبي - يبدا إن شاء اللة . مكونات الكورس Essential & Navigation Oracle General Ledger Oracle Receivable Oracle Payable Oracle Fixed Assets Oracle Cash Management ملحوظة عدد الطلاب لا يزيد عن 5 اعطاء كل طالب ملزمة شرح + كتب اوراكل الاصلية + (Power Point) فيديوهات امكانية تسطيب اوراكل علي الجهاز الشخصي للطالب للحجز يرجى الاتصال علي 0122212279

مجله شهريه تصدر فى نفس الموعد من كل شهر باذن الله بسم الله الرحمن الرحيم كلمة العدد اتشرف بان اكتب لكل المحاسبين العرب محاولا توفير وسيله جيده لتثقيفنا جميعا كمحاسبين ولا احد ينكر دور المجلات والنشرات المتخصصه من توفير معلومات وتحديد توجهات وتثقيف ذاتى واحساس ايضا بجمال المهنه وفى اول عدد لنا نتمنى ان يحوز اعجابكم . اهنىء كل المحاسبين بصدور هذه المجله الشهريه والتى اتمنى ان تكون ملاذا جيدا لثقافه المحاسبوفى هذه الكلمه اريد ان شير الى نقطه محوريه هى عنوان هذه المقدمه تعدد العلوم الماليه لابد لكل محاسب ان يعرف ان العلوم الماليه متشعبه جدا وكثيره وان لكل علم محالات اسخدامه فعلم الاحصاء له استخدام وعلم المحاسبه له استخدام والتكاليف لها استخدام اخر والادارة الماليه فرع اخر لكن الجميل جدا انى الحظ ان المؤلفات الانجليزية هى الاكثر تخصصا وفائده وان المؤلفات العربه وان كانت موجوده لكن بالفعل ليست فى حجم الانجليزية وبالتالى فان هناك مفتاحا يجب ان يكون معك لكى تدخل وتتوغل فى اى علم هل عرفته؟ شكرا محمد وجيه محرر المجله استراحه روحيه ذكر الدكتور عائض القرنى فى احد كتبه عن احد الاثرياء قوله لا يتملكنى اى شعور خاص بانى اغنى رجل فى العالم لا اشرب ولا ادخن ولا اتزوج الفتيات الجميلا لا فسعادتى ليست هنا فقط اسعد حين اتذكر انى حولت مدينتى طوكيو الى عاصمه هى محط انظار العالم ويقول ايضا الخوف والقلق والبغضاء قد يسببون امراضا مستعصيه لا يمكن شفاؤها الا باذن الله والنفس راغبه اذا رغبتها واذا ترد الى قليل تقنع ان العبقرى فى اى مجال ينجذب اليه انجذابا لا طاقه له على مقاومته الى المجال الذى خلقه الله له واستودع فيه الابداع درس العدد 1- المحاسبه الاسس والمبادىء ان دخولك اى علم يتطلب تعريفك وعلمك بهدف هذا العلم لكى يكون دوما امامك فعلم المحاسبه انما هو عمليه تحليل العمليات الماليه وتسجيلها وتبويبها بهدف اظهار تاثير هذه العمليات على نتايج اعمال المنشاة وعلى مركزها المالى ان هذا التعريف حمل فى طياته الكثير يحمل الدورة المحاسبيه بكاملها فمثلا لو من خلاله نبدا من العمليات الماليه فول لدينا عمليه ماليه مثلا ولتكن عمليه البيع ان هدف اجراءات المحاسهب هو وضع هذه العمليه بصورة انما توضح تاثير هذه العمليه على الوضع المالى للمنشاة على ارباح وخساير المنشاء بمعنى اننا يجب ان نبين تاثير هذه العمليه على عناصر الوضع المالى لكن ماهى عناصر الوضع المالى انها تشمل الاصول assets كل ما تملكه المنشأ’ سواء كان لديها او عند الغير الخصوم هى كافه التزامات المنشاة للغير حقوق الملكيه هى كافة التزامات المنشاة اتجاه ملاكها الايرادات هى كافة ارباح النشاط المصروفات كافه ما ننفقه على النشاط ان هذه العناصر المكونه للوضع المالى انما تحكمها معادله لكن قبل ذلك لتعرف ان الايرادات والمصروفات انما هى تكون محلها مايسمى بقائمة الدخل بينما الباقى فهو فى الميزانيه لكن ماهى المعادله التى تحكمهم انها الاصول + المصروفات = الخصوم + حقوق الملكيه + الايراادات عن تفسير المعادله وعن تتبع العمليات الماليه نستكمل فى العدد القادم 2- درس فى اللغه الانجليزيه للمحاسبين هناك مصطلحات يجب على المحاسب فى مجال عمله اولا ان يلم بها وايضا ان يلم بيها للمحادثات فمثلا chart of accounts الدليل المحاسبى وهو يتكون من كافه الحسابات التى تتعامل بيها المنشاة ايا كانت نوعها فهو روح المحاسبه فو يقسم منشاتى الى بنود ماليه لبيان تاثير كافه العمليات على البنود الماليه general journal دفتر اليوميه العام وهو ما يتقم قيد اليوميه به assets liabilities owners equity موضوع العدد : المحاسبه الالكترونيه اذا اتينا لدراسه المحاسب الالكترونيه او المحاسبه التى تعتمد على الحاسب الالى فاننا ندرسها من جوانب مختلفه فانا ارى فيها العديد من الحوانب اولا : هل بالفعل نحتاج اليها ان اجابه هذه السؤال هو الذى يحدد شراؤك لنظام الكترونى او لا فاذا كانت مؤسستك صغيره فقد تكون رغبتك وفير ثمن النظام خصوصا ان حاجتك ليست ملحه بعكس المنشات الكبرى والتى تحتاج لتلك الانظمه لسرعتها ودقتها ان هذا السؤال ايضا قبله يجب ان تعرف ماهى ايجابيات استخدام هذا النظام وعيوبه ان من اهم ايجابياته استيعابه كميات كبيرة من البيانات فى وقت بسيط ونتايج دقيقه وفى اسرع وقت والحصول على المعلومه بعد ذلك فى اسرع وقتايضا توفير ادوات اكثر لوصف الانتاج والسوق ومستوى النشاط لكن قد تكون سلبياته هى ارتفاع اثمان تلك الانظمه والمتخصصين فيها ايضا ان تعرضها للتلف يفقدك كميه رهيبه من المعلومات لكن حقيقه عيوبه اقل من عيوب النظام الدفترى ثانيا هل بالفعل تؤدى دورها على اكمل وجه ان هذه الانظمه قد تكون راقيه وبالتالى فانها مصنعه على وجه كبير من الدقه فهى منظمه لادارة الشركات باكملها لكن قد يعود عدم تاديتها لدورها الى نقص معلومات المختصين بالعمل عليها ان هذا المر يتطلب مرونه كامله من المختصين بالتدريب وتفهم البرنامج جدا هل هذه الانظمه لا تحتاج لمحاسبين للعمل عليها بالطبع يمكنك ان تعمل عليها دونما ان تدرس المحاسسبه لكنك وقتها ستكون مستخدم وليس محاسب لكن لو كنت محاسب وتعمل عليها كان هذا افضل لكن هناك نقطه هامه لابد عليك ان تفهم المحاسبه الدفتريه والانجليزية جيدا ليمكنك التعامل بسهوله مع البرنامج من امثله هذه الانظمه Oracle financial - peachtree-quickbooks - tally ماهو دور المحاسب ؟ على المحاسب فهم المحاسبه جيد جدا ثم دراسه هذا البرنامج دراسه جيده وافيه نكته العدد مرة واحد محاسب اتجوز واحده محاسبه خلفوا بنت سموها ميزانيه ظابط مسك محاسب ورحله على النيابه وقفل الكلبشات فى ايده بس لما راجعوا عليه طلع خسران 2000 ج ومعهوش حاجه اخبار العدد - قال مدير صندوق النقد الدولي دومينيك شتراوس انه يتوقع ان يرى بداية التحول نحو الانتعاش في خريف العام الجاري - قال الرئيس الإندونيسي في كلمته إن الوقت قد حان لكي تقوم البنوك الإسلامية بمهمة للتعريف بأنشطتها في الغرب، لأن المؤسسات المالية الإسلامية لم تتضرر بنفس الدرجة التي تضررت بها مثيلاتها الغربية لأن الاولى لم تستثمر في الأصول الرديئة. وتحرم قواعد الشريعة الإسلامية الحصول على فوائد بوصفها نوعا من الربا، وتنص قواعد البنوك الإسلامية بأن تضمن أي صفقة بأصول حقيقية لأن المخاطر ستكون موزعة بين البنك والمودعين وهو ما يعتبر حافزا إضافيا للمؤسسات المالية لكي تضمن جدوى الصفقات التي تبرمها. mohwaghas@yahoo.com 0020166293935 0507937887 اعلان اسطوانة شرح البرنامج العالمى بيتش ترى وكويك بوكس اعلان دورة المحاسب الشامله للتواصل على الايميل السابق وشكرا

سلام اشلونكم ... انا عندي بحث عن البنك.. ابي اعرف بعض المعلومات وهي ابي اعرف البرنامج المستخدم الى CRM المرتبط بــــ database بحثت وحصلت Oracle+SQL Server ؟؟؟؟؟ ياليييت تساعدوني لانه ما باقي الا ايام قليله واسلم لبروجكت

أقدم لكم اليوم الكتاب المختصر لتسطيب الجزء المالي في الأوراكل إذا أرتم أن أطرح كتب أخرى عليكم بذكر الجزء الذي تحتاجونه

theLAB is one of the very first training centers to offer Oracle© E-business Suite R12. In theLAB we seriously believe in following standards to achieve our goals and to deliver unmatched training experience. We are paying attention to every detail of your training experience; from professional instructors to the appropriate environment through a well-established modern training facility that will help you make the most of your training. After All it's all about YOU. IT's all about your Future. theLAB will help you discover the new YOU! fOR Any Further info. Contact us info.theLAB@GMAIL.COM 1-Financials 2-Logistics 3-Manufacturing (OPM & ODM) 4-Manufacturing (Advanced Courses) 5- EnterPrise Asset Management 6-Customer Relation Management (CRM)

theLAB is one of the very first training centers to offer Oracle© E-business Suite R12. In theLAB we seriously believe in following standards to achieve our goals and to deliver unmatched training experience. We are paying attention to every detail of your training experience; from professional instructors to the appropriate environment through a well-established modern training facility that will help you make the most of your training. After All it's all about YOU. IT's all about your Future. theLAB will help you discover the new YOU! fOR Any Further info. Contact us info.theLAB@GMAIL.COM 1-Financials 2-Logistics 3-Manufacturing (OPM & ODM) 4-Manufacturing (Advanced Courses) 5- EnterPrise Asset Management 6-Customer Relation Management (CRM)

يعلن مكتب الشماع عن بدأ دورة Oracle Financial محتويات الدورة Oracle Gl 11i Oracle Ap oracle AR Oracle Fixed Assets Oarcle Account payable للاستعلام يرجري الاتصال علي 012212279

يعلن مكتب الشماع محاسبون قانونيون عن بدا دورة oracle financial محتويات الكورس Accounting for non accountant 11i Navigation 11i Essential 11i General Ledger Management Fundamentals 11i Oracle Payables Fundamentals 11i Oracle Receivables Fundamentals 11i Implement & Use Cash Management 11i Asset Management Fundamentals للاستعلام يرجى الاتصال علي هاتف رقم 0122212279

اتمنى من الاخوه اى شخص يكون مدرب لهذا البرنامج انه يتصل بيا او يكون عارف مركز بيشرحه يعرفنى ياريت اخوكم محمد وجيه mohwaghas@Yahoo 0020166293935

Access control matrix // ....... identifies the functions each user is allowed to perform and what data and programs the user can access once he or she gains access to the system Acquisition/payment process //...... transaction cycle in which cash or some other form of compensation is disbursed in exchange for goods and services; encompasses all activities associated with the purchase of and payment for those goods and services; also called the "procure-to-pay" mega-process or the expenditures cycle Ad hoc querying //....... direct retrieval of information by end users from a database whereby the retrieval was not planned (i.e., no preformulated queries or interfaces were developed in anticipation of needing the information) Agent //...... an individual, department, division, or organization that participates in the control and/or execution of one or more events Aggregation function //........ a mathematical operation used in querying to summarize information within a single column; also called a vertical calculation Application control //....... a feature created in a software program to help ensure transactions are valid, properly authorized, and completely and accurately processed Areas of responsibility //.......... departments, sections within a department, or individual employees within a department; used in system flowcharting to clearly identify changes in accountability for a document as the document moves through the system Artificial construct // .......... a thing that is artificially created or developed as opposed to something naturally occurring; also called an artifact Attribute //........ a characteristic possessed by an entity or a relationship Attribute conflict //......... differences in the list of characteristics identified as important for describing the same entity or relationship in various view models; resolve in view integration by including a set union of the attributes for the entity or relationship in the integrated view Back-office systems //.......... activities or systems that are only seen and used by people within enterprises; external partners, such as vendors and customers, do not usually see back-office activities or systems Backup // ......... a duplicate copy of a current data file Balanced DFD //......... data flow diagrams at different levels of detail (e.g., context level and level zero) that are consistent in showing system inputs and outflows Base object //........ a foundational building block of an enterprise information system; because they are foundational, removal of base objects causes serious problems and requires rebuilding of the system Batch control total //.......... an internal control used to verify that all transactions within a batch were processed correctly Bill of lading //......... a document that indicates transfer of custody of goods from the enterprise to a common carrier; includes details about how many boxes made up the shipment and the dimensions and/or weight of those boxes Bill of materials //........ a document that identifies the types and quantities of raw materials needed to create a finished good item Biometric access control //......... use of biological features such as fingerprints, palm prints, retina eye patterns, signatures, or voices to authenticate users and determine whether to allow them to access a resource Bolt-on application //......... software programs that can be added to existing ERP software applications Bonding //....... the process of purchasing insurance on the employees who handle cash for an enterprise; the insurer performs background checks on the employees, determines the likelihood the employees will steal from the enterprise, and agrees to compensate the enterprise in the case of employee theft; primarily a corrective control Budget //......... a plan for future inflows and/or outflows of resources Business-entrepreneur script //............ the stereotypical sequence of enterprise events that says (from the enterprise's point of view) the enterprise gets some money, engages in value-added exchanges, pays back the money, and lives off the profit Business interruption //.............. a temporary halt in normal operations due to an incident, such as a threat or catastrophe Business process //........... a term widely used in business to indicate anything from a single activity, such as printing a report, to a set of activities, such as an entire transaction cycle; in this text, business process is used as a synonym of transaction cycle Business process level REA model //......... a representation of an enterprise's resources, events, agents, and appropriate relationships between them within one or more transaction cycles; this conceptual representation is typically used to design the logical enterprise database design Business process risks //........... possibilities of loss and activities intended to mitigate such loss associated with actual business process objects, including resources, events, agents, and relationships among resources, events, and agents Cardinality pattern // the complete specification of minimum and maximum cardinalities of the entities that participate in a relationship Cash disbursement/cash disbursement economic event //........... an event that has the effect of decreasing cash; also called a payment Cash flow budget //......... a plan that delineates expected future cash inflows and outflows Cashier //............ a person who handles cash transactions on behalf of an enterprise Cash receipt/cash receipt event //........... an event that has the effect of increasing cash Cash requisition event //.............. the identification of need for cash Cash resource // ............ usually a list of cash accounts (whether in banks or in petty or on-hand accounts) owned by an enterprise; in essence, a resource type Check //............. a document used to authorize the transfer of cash from one person or enterprise to another Check digit //............. a number that is appended to and maintained as a part of an account number, part number, or other identifier as determined by a predefined formula Claim //............. a timing difference between an economic increment event and the related economic decrement event; receivables and payables are examples of claims Closed loop verification //............ an internal control that helps the user verify the correct record is being processed and updated by displaying details of the record the user should recognize as belonging to the record; e.g., display of a customer's name upon the user entering the customer number Collusion //........... two or more employees acting together to perpetrate a fraud Column //.......... the data values of an attribute (field) for various records (rows) in a database table Combined entity key posting //............. a logical level implementation compromise whereby a single foreign key is placed into a table to represent two or more different relationships Commitment event //........... an event whereby an enterprise becomes obligated to engage in a future economic event Committee on Sponsoring Organizations of the Treasury Commission (COSO) //.......... a committee of the Treadway Commission that issues reports with guidance/requirements as to components of internal control systems and methods of evaluating internal controls Comparison operator //........... in querying, operators used to compare a variable to a value; common comparison operators are less than, equal to, greater than, not equal to, greater than or equal to, and less than or equal to Completeness check //............. an edit check internal control that verifies that all critical field data are entered; only verifies that some value has been entered for each field; does not verify accuracy Composite attribute //.......... a characteristic that is a combination of other characteristics Concatenated primary key // ........... a unique and universal identifier for an entity or relationship that is made up of multiple attributes Conceptual database model //.......... a representation that depicts the important objects and relationships between the objects that must be captured in a database; is independent of any hardware, software, or even any type of software Conceptual level modeling compromise //............. the use of less than ideal representation in a conceptual model because of an inability (e.g., inadequate measurement technique) or lack of need to completely and accurately represent an object Conceptually congruent events // ............... two or more events that are inseparable, that always occur simultaneously Consume stockflow //.............. a relationship between a resource and an economic decrement event whereby the resource is partially used up by the decrement but still exists when the decrement is complete Context //.............. the circumstances or setting in which an event occurs; determines which script is invoked in attempting to understand and make predictions about the event Context diagram //.............. the highest level data flow diagram; represents a single system and provides the scope of the represented system Contingency plan //............... an approach to be followed in case of a future business interruption or other emergency Contract // an agreement that commits two or more enterprises to engage in one or more future exchanges of resources Control activity //................ one of COSO's five interrelated components of an internal control system; a policy or procedure used to ensure necessary actions are taken to minimize risks associated with achieving enterprise objectives; may be preventive, detective, or corrective in nature Control environment //................ one of COSO's five interrelated components of an internal control system; "the tone at the top"; the foundation that provides discipline and structure upon which all other components of internal control are built Conversion process //............... transaction cycle in which materials, labor, machinery, and other resources are transformed into finished goods or services; also called the manufacturing cycle Copy of entity //................. a duplicate representation of an entity placed in a separate position on a conceptual model; must be marked as a copy and have no attributes assigned to it to avoid the creation of duplicate database tables Corrective control //.............. a control activity that focuses on recovering from, repairing the damage from, or minimizing the cost of errors or irregularities Credit memorandum or credit memo //............ an internal document used to communicate to the accounting department that a journal entry needs to be made with a credit to the customer's account receivable; a copy may be given to the customer to confirm their account balance was decreased Creditor //............... an external agent (business partner) from whom the enterprise borrows cash and to whom the enterprise repays cash Customer //............. an external agent (business partner) to whom an enterprise sells its goods and services Customer order //.............. information in the customer's own format regarding what goods and services the customer is committing to purchase from an enterprise Customer statement //.............. a document that summarizes the economic transactions for a customer and reflects the customer's account balance status Database orientation // ........... a goal for integrated enterprise-wide data storage that requires data to (a) be stored at their most primitive levels, at least for a defined time period; ( be stored only once, and such that all authorized decision-makers can access the data; and © be stored so as to allow retrieval in various formats as needed for different purposes Database window (in Microsoft Access) // ............ a screen that depicts the components of the selected database (e.g., tables, queries, forms) Data flow diagram // ................ a graphical representation whose primary purpose is to illustrate the logical flow of data in a system Data flow diagram symbols //........... the notations used in a graphical representation whose primary purpose is to illustrate the logical flow of data in a system; four types of symbols are used: squares for data sources and destinations, circles for processes, arrows for data, and parallel lines for data storage Data manipulation language //............... the specification of operations to be performed on one or more data fields to obtain additional information; may create aggregations, horizontal calculations, subset selections, and so forth Datasheet view (in Microsoft Access) //............. a mode that presents a relational table or a query result in row/column format Data type (field property) (in Microsoft Access) //................ specification as to what kind of data values may be entered into a database table's column Data value //............. the actual entry in a cell of a database table Date constraint //............... a restriction placed on a date field in a query to limit the query results to include only records for which the date values meet the restriction Debit memorandum //.............. an internal document used to communicate the need for a journal entry to debit (decrease) the enterprise's accounts payable balance for a supplier to whom goods were returned Debt financing //............. a mechanism for acquiring cash whereby the enterprise borrows cash from one or more external business partners for a specified period of time and with the agreement that the enterprise will pay a specified interest rate as well as repay the principal balance Decomposition DFD //............. division of processes on a data flow diagram and into more detailed subprocesses Default value //............. a software option that sets a data field's contents to a prespecified (default) value; in some cases the default values may be overridden, while in other cases they may not Deposit slip //.............. a document used to summarize the cash receipts that are added to an enterprise's bank account at a specified point in time Derivable attribute //............... a characteristic of an entity or a relationship that can be calculated based on the values of other stored characteristics Design view (in Microsoft Access) //................ for relational tables, a mode that displays details about the fields of a table and allows the user to specify various design parameters such as which field(s) comprise the primary key, whether a field is set to required data entry, and the data type for a field; for queries, a mode that depicts the logic of a query in QBE format Detective control //............. a control activity that focuses on identifying that errors or irregularities have occurred Digital signature recognition //............ a technology that compares a user's signature to a stored digital representation of the user's signature to authenticate the identification of the user Direct deposit //................ a cash disbursement (economic decrement event) made to an employee via electronic funds transfer from the enterprise's bank account to the employee's bank account Disbursement voucher //............ an internal document that authorizes the transfer of cash from an enterprise to an external business partner Dividend //............. a portion of enterprise earnings that is paid to shareholders Dividend declaration commitment event //............. a commitment to a future economic decrement event in the equity financing cycle; a legal obligation of the enterpriseÑonce a dividend is declared the enterprise is required by law to actually pay the dividend Document/procedure flowchart //............. a graphical representation that depicts the movement of and processing procedures for documents through a system Duality relationship //............ the causal link between a give (economic decrement) event and a take (economic increment) event Dynaset (in Microsoft Access) //............ a query's result; looks and behaves like a table but is not actually stored as a table; it is generated as a view each time the query is run EbXML //............ Electronic Business using eXtensible Markup Language; a set of specifications that provides a standard method by which enterprises may communicate data in common terms Economic decrement event //........... an activity that decreases one or more resources Economic decrement reversal event //............ an activity that undoes a previous event that had decreased a resource; therefore, the reversal event increases the resource Economic event //................ an activity that either increases or decreases one or more resources Economic increment event //............. an activity that increases one or more resources Economic increment reversal event //.......... an activity that undoes a previous event that had increased a resource; therefore, the reversal event decreases the resource Economy risks //............ threats of loss associated with factors that affect the entire economy, and control activities that mitigate such threats Edit check //.............. a control incorporated into computer program instructions to verify and validate the completeness, reasonableness, and/or accuracy of data Electronic commerce (e-commerce) //............... use of electronic technology to facilitate or accomplish business exchanges Electronic data interchange (EDI) //............ the exchange of transaction-level data between enterprises in a prescribed electronic format, usually through a proprietary value-added network Electronic funds transfer //............ a form of payment that reduces human involvement with cash by having customers electronically transfer funds from their personal bank accounts directly to the company's bank account Employee //............. an external business partner with whom the enterprise exchanges cash for labor; also serves as an internal agent acting on the enterprise's behalf Employee knowledge and skills //.............. resources an enterprise is obtaining together with employee labor, but which the enterprise usually is unable to "own" Encryption //......... a process of encoding data entered into a system, storing or transmitting the data in coded form, and then decoding the data upon its use or arrival at its destination to prevent unauthorized access to the data while it is stored or as it is transmitted Enforce referential integrity (in Microsoft Access) // ........... a choice selected in the relationship layout to determine whether the referential integrity principle will be enforced in a relationship between two tables as the user enters data into the database Enterprise //............. an organization established to achieve a particular undertaking involving industrious, systematic activity; may be profit driven or charitably motivated Enterprise application integration software (EAI) //............. a software solution that builds bridges from existing applications to a generic central hub that integrates the pieces Enterprise resource planning system (ERP) //........... a group of software applications integrated to form an enterprise-wide information system solution Enterprise risks and controls //........... threats of loss to the enterprise as a result of internal and external factors that result from the actions or circumstances of the enterprise itself or of one of its external business partners, and control activities to mitigate such threats Entity //............ an object that has either a physical or conceptual existence Entity conflict //............. discrepancies in the labeling of entity sets in different views; may result from synonyms (same entity set given two different labels) or homonyms (different entity sets given the same label) Entity integrity //........... a principle in the relational database model that requires the primary key of each tuple (row) to contain a non-null value; guarantees the uniqueness of entity instances and enables proper referencing of primary key values by foreign key values Equi-join //.......... a join that combines the tables together based on a common attribute, keeping only those rows for which the data values of the common attribute match exactly; also called an inner join; accomplishes a set intersection of the tables Equipment //............. a resource that gets partially consumed in machine operations in the conversion process Equity financing //........... a mechanism for acquiring cash whereby the enterprise issues shares of stock in exchange for cash ERP system software // .............. Internally developed or packaged software (such as SAP, PeopleSoft/JD Edwards, or Oracle Applications) that aims to provide one integrated enterprise-wide system with a common database Error //.............. an unintended mistake on the part of an employee or external business partner Event // an activity within an enterprise that needs to be planned, controlled, executed, and evaluated Event activity roll-up //............... the aggregation of a group of event records into a single summary entry; an implementation compromise made at the physical level after transaction data is entered into the database once the historical detail is no longer needed Exchange //............ a trade or swap of resources between two parties Exposure //............ the potential impact of a threat of loss on an enterprise, i.e., uncontrolled risk Expression builder (in Microsoft Access) //........... an application within Microsoft Access that assists the user in creating horizontal calculations within queries Extended business process level REA model //............ the business process level of the REA enterprise ontology that includes commitment events, instigation events, and appropriate relationships in which those types of events participate Extension //............... the rows in a relational database table; they represent the specific instances that are members of the entity or relationship set External agent //........... a person or organization with which an enterprise trades resources; also called external business partner External business partner //............ a person or organization with which an enterprise trades resources; also called external agent Fact //........... the pairing of a candidate key data value with another attribute data value; facts are found in a table's extension (rows) Field //.............. a column in a relational database table Field or mode check //.............. an instruction in a computer program that verifies the entered data type is the appropriate mode (e.g., text, numeric, date) for the field into which the data is entered Field property (in Microsoft Access) //............. defines the type of data that is allowed to be entered into a column of a database table Financial officer //.............. internal agent who authorizes events in the financing process Financing process //............. transaction cycle in which cash is exchanged for cash at a later point in time; may include debt and/or equity financing Finished goods //................ the resource(s) produced in a production run event in the conversion process; the type of inventory into which raw materials, labor, and equipment are transformed Firm infrastructure //............. support value activities in Porter's generic value chain; activities that support the entire value chain (e.g., general management, planning, finance, accounting, legal, government affairs, quality management) Flowcharting conventions //............ guidelines to be followed in preparing a system flowchart Flowcharting symbols //............... specific notations used to communicate constructs on a system flowchart; numerous symbols are used to represent different constructs Flow line //.............. a symbol on a flowchart used to indicate the movement of a document, a physical object, or data to the next point in a system Foreign key //............... an attribute from one relational database table that is added as a column in another relational database table to establish a link between the two tables Fraud an intentional effort to cause harm to an enterprise; an irregularity Front-office systems //.............. systems and activities that are typically visible to external partners such as customers and vendors Fulfillment relationship //.............. associations between instigation and commitment events whereby the commitment events fulfill the instigation events, and associations between commitment events and economic events whereby the economic events fulfill the commitment events General controls //............. all controls over data center operations, access security, systems software acquisition and maintenance, and application system development and maintenance Generalization //............. a relationship between a supertype and its subtype entities; often called an "is-a" relationship Grandparent-parent-child approach //............... a backup and file reconstruction procedure generally used with batch processing that maintains at least three generations of both event/maintenance data and master reference data; if the current version (the "child" copy) of the master reference file is destroyed or lost, the enterprise can reconstruct it by rerunning the appropriate event/maintenance data against the prior copy of the reference data (the "parent" copy); if a problem occurs during that reconstruction run, the backup data "grandparent" copy may be used to reconstruct the parent file; the parent is then used to reconstruct the child, and processing continues normally Group by //.......... a querying function used to create subgroups to which aggregations may be applied; a means for creating subtotals Homonym //............. a word used to designate multiple different things Horizontal calculation //............... a row computation in a query that combines data from two or more separate columns of one or more tables Horizontal subset of a table //............. a part of a table that includes only some of the table's rows, but includes all the columns Human resource management //.............. support value activities in Porter's generic value chain; activities involved in recruiting, hiring, training, developing, and compensating all types of personnel Human resources process //............. transaction cycle in which cash is exchanged with employees for labor; also called the payroll cycle Implementation compromise //........... deviation from the identified ideal information system design due to practical considerations, insufficient measurement techniques, and other constraints Imprest cash account //.............. a checking account that normally maintains a zero balance and is often used for payroll; enterprise transfers total payroll amount from a regular checking account to an imprest account; individual paychecks are drawn on the imprest account; a positive balance indicates employees haven't cashed paychecks; a negative balance indicates a mistake likely occurred; either situation warrants investigation Inbound logistics // ............ primary value activities in Porter's generic value chain; activities associated with receiving, storing, and disseminating inputs to the products or services Independent checks on performance //............... verification of accuracy of an employee's performance by a different employee (or by an automated procedure) Industry risks //............ threats of loss associated with factors that affect an enterprise's industry, and control activities that mitigate such threats Inflow //............ the flowing in (receipt) of a resource to an enterprise Information and communication //.............. one of COSO's five interrelated components of an internal control system; prescribes features of the information system to ensure information quality and also prescribes open channels of communication to ensure employees understand what is expected of them in achieving internal control objectives Information event //.......... a workflow activity that records, maintains, or reports information about one or more operating events Information need //.......... a situation for which data is required, e.g., as input to a decision Information process risks //............. Risks associated with recording, maintaining, and reporting information about resources, events, and agents and controls to mitigate those risks Information retrieval //........... repossession or capture of data that was previously entered into a database or other data storage structure Information system //............. the network of all communication channels used within an organization, including all paths by which enterprise employees and business partners impart and receive information (e.g., telephone conversations, written documents, fax transmittals, computer technology) Inner join //............ a join that combines the tables together based on a common attribute, keeping only those rows for which the data values of the common attribute match exactly; also called an equi-join; accomplishes a set intersection of the tables Instigation event //............ an activity in which need for a resource is identified; typically the event that starts a transaction cycle Integration // .............. the combination of parts into a whole Intension //............. the columns in a relational database table; they represent the attributes of the entity or relationship set; also called the schema of the table Inter-enterprise integration //............... the connection of separate systems across two or more enterprises Internal agent //.............. an individual, department, or division within an enterprise that participates in the control and/or execution of one or more events Internal business process //............... a series of activities that achieve a business objective within an enterprise; a transaction cycle within an enterprise Internal control //................. an activity performed to minimize or eliminate risk Intra-enterprise integration //............ the connection of separate systems within an enterprise Inventory //............ a resource; goods purchased or manufactured by an enterprise and offered for sale to customers Inventory type //............. a resource type; a category of goods purchased or manufactured by an enterprise and offered for sale to customers Investor //............ an external agent with whom the enterprise exchanges partial ownership of the enterprise for cash Irregularity //.............. an intentional effort to cause harm to an enterprise; a fraud Job time ticket //.............. a document that indicates starting and stopping times and descriptions for labor operations performed on a specific date by a specific employee; the document's number often serves as an identifier for the labor operation event; also called a time track document Join // to combine separate but related tables by linking them on their common attributes; one of the three primary relational algebra operators discussed in this book Join properties window (in Microsoft Access) a screen that appears when a user double-clicks on a join line to reveal whether the join is an inner join, a left join, or a right join; a user can change the join type in this window Key verification (rekeying) //.......... the keying of input data twice, with the computer comparing the two entries and highlighting any discrepancies for correction .