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ll_a11_cial ReP0rtillng and
Management Reportillng Systems
 LEARNlNG oBJEc¿¯vEs
 After studying this chapter yon should£º
·    understand the purpose of date coding and be able to idantify the respactive features£¬
    advantages£¬and disadvantages of fhe various numerlc and alphabetic∞ding schemas£®
·  Undersfand the operationaI features of the GLS£¬FRS£¬and MRS£®
·  Be able fo idantify the PhncipIe operationeI contrals governing the GLs and FRs£®
·  Unders}and the Fadors}haf in¾Àuence fhe design of the MRS£®
·  Understand the eIements of a resPonsibility accounting sysfem£®
The chapter begins w£®th a review of data COd£®ng fec hn£®ques used in transaoion ProcessÒ»
  ÉÏing sysfems and for genera¨edger design£®1f expIores severel coding schames and fheir
  respectiye advanfages and disadvantages£®I¡¢Jext£¬the chapter examines fhe obiecfivas£¬oper—
  afional feefUres£¬and control issues of two reIafed Sysfems£»fhe genera´¨edger sysfem{GLS)
  and fhe f_nanc£®al repOFl£®ing sysfem(FRs)£®Finally the menagement reporring sysfem(MRs)is
  examined£®The MRS is distinguishable from fhe FRS in one key respect£®financ£®al raporting is
  mandatory  and manegament reporting is djseretiOnary Menogament repOFTing informe’
  fion is needed for pIanning and confro¨ing business eclivities£®organization management
  implaments MRS appcations at their discl'etion£¬besed on internaI user needs£®

252    Chapter 8    FinaRCial Reportlng and Mahagement Reporting Systems
 DArA CODlNG SCHEMES
 In previous chapters wc saw how primary and secondary keys link together transaction
 and master rccords fbr file updating£®This is one app“cation of dara coding£®We delVe
 more deeply into this sabject here to examine various types of data coding schemes and
 how they arc used in data processing systems£®To emphasize the importance of dara codes
 we first consider a hypothetical system that does not use them£®
A SYSTEM V£®ITHouT CoDEs
 Firms process large volames of transactions that are similar in their basic attributes£®For
 instance£¬a firm'S accounts receivable file may contain accounts for scveral difierent cus—
tomers with the same name and similar addrcsses£®To prOCeSS transactions accurately
 against the correct accounts£¬the firm must be able to distinguish one“John Smith”from
 another£®This task bccomcs particularly dif_ficult as the autober of similar attributes and
 items in the class increase£®
    CORSider the most elemental itern a machine shop wholesaler firm might carty in its
 inventory--a machine nut£®AssHme that the total inventory of nuts has only three distin-
guishing attributes£ºsize£¬material£¬and thread type£®As a resuIt£¬this entire class of inven—
tory must be distinguished on the basis of thcse three features as follows£º
1£®  The size attribute ranges from1/4inch to 1 3/4 inches in diameter in increments of1/64 of
    an inch£¬giVing 96 sizes of nuts£®
2£®  For each size subcIass£¬four materials are available£ºbrass£¬copper mild steel£¬and case-
    harderied steel£®
3£®  Each of thcst size and material subclasses come in thtee different threads£ºfine£®stan-
    dard£®and coarsc£®
By these assumptions£¬this class of inventory conId contain 1£¬152 separatc itcms(96×4×3)£®
The identification of a single item in this class thus requires a description featurig these
 distinguishing attributes£®To illustrate£¬consider the following joamal entry to record the
 rcceipt of$1£¬000 worth of half£®inch£¬case-hardened steel nuts with standard thrcads sup-
p“ed by Industrial Parts Mannfacrater of Cleveland£¬Ohio£®
    DR    CR
    Inventorymnut£¬1£¯2 inch£¬case—hardcued
    $teel£¬startdard thrcad    1£¬000
    A£¯P--Industrial Parts Maaafacratef
    Cleveland£¬0hio    1£¬000
  This uncoded entry takes a great deal of recording space£¬is time consuming to rccord£¬and
  is obvioasly proue to many types of errors£®The ncgatiVe efieets of this approach may be
  seca in many parts of the organization£º
  1£®  Safes staff .To properly identify the items sold requires the transcriptlon of large
    amounts of detail onto source documents£®Apart from the time and effort involVed£¬
    this tends to encourage clerical crrors and incorrect shipmerits£®
  2£®  Warebouse personnel  Locating and picking goods for shipmerit are impeded and
    shipping crrors will“kely result£®
  3£®  Accounting personnel POStings to ledger accounts wiU require searching throngh the
    sabsidiary files using lengthy descriptioas as the ke y£®This win be painfuIly slow£¬and
    postings to the wrong accounts will be common£®

Part 2 Transaction Cycles and Business Processes
A SYSTEM¡¢vITH CoDES
 These problems are solved£¬or at least greatly reduced£¬by using COdes to represent each item in
the inventory and suppIief accounts£®Let£¬s assume the inventory itern in our previous example
 had been assigned the numeric COde 896£¬and the supper in the AP account is given the COde
 number 321£®The coded version of the previous journal entry can now be greatly simplified£º
    ACCOUNT    DR    CR
    896    1£¬000
    321    1£¬000
 This is not to SUggest that detailed information about the inventory and the supp“er is of
 no interest to the organization£®obviously it is!These facts will be kept in ref=erence files
 and used for SUCh purposes as the preparation of parts“StS£¬catalogs£¬bills of material£¬and
 mai“ng information£®The incIusion of SUCh details£¬howeveL WOUld clutter the task of
transaction processing and could prove dysfunctional as this simple example illustrates£®
Other uses of data COding in AIS are to£º
1£®  Concisely represent large amounts of complex information that would otherwise be
  unmanageable£®
2£®Provide a means of accountability over the completeness of the transactions
  processed£®
3£®Identify anique transactions and accounts within a file£®
4£®  Support the audit function by proyiding an efiectiVe audit trail£®
The foIlOWing diSCUSSion examines some of the more commonly used COding techniques
 and explores their respective advantages and disadvantages£®
NuME¸ÕC AND ALPHA8ETIC CoDING ScHEMES
 Seauential CodeS
 As the name impes sequential COdes represent items in some sequential order(ascending OF
 descending)£®A common application of numeric sequential COdes is the prenumbering of
 source documents£®At printing£¬hardCOpy documents are each giyen a anique sequential COde
 Bumber£®This nUlTIber becomes the transaction Humber that alloWS the system to track each
 transaction processed and to identify any lost or out-of-sequence documents£®Digital dOCU—
ments are similarly assigned a sequential namber by the computer when they are created£®
Aduages£®Sequential COding supports the reconciation of a batch 0f transactions£¬SUCh
 as sales orders£¬at the end of processing£®If the transaction processing system detects any gaps
 in the sequence 0f transaction nurnbers£¬it alerts management to the pOSSibity of a missing
 or misplaced transaction£®By tracing the transaction namber back through the stages in the
 process£¬management can eventually determine the cause and effect of the error£®WithOUt
 sequentiaIlv Bumbered documents£¬problems of this sort are diffiCUlt to detect and resolve£®
Sequential COdes carry no information content beyond their order in the
 sequence£®For instance£¬a sequential COde assigned to a raw material inventory item teIls
 us nothing about the attributes of the item(type£¬size£¬material£¬warehouse location£¬and
 so on)£®Also£¬sequential COding schemes are diffiCUlt to change£®Inserting a new item at
 some midpoint req uires renumbering the sabsequent items in the class accordingl y£®In
 applications where record types must be grOUped together logically and where additions
 and deletions occur regularly£¬this COding scheme is inappropriate£®