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AIS [J. Hall] Chapter 2: Data Coding Schemes | Mara | YouTubeToText
YouTube Transcript: AIS [J. Hall] Chapter 2: Data Coding Schemes
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next we have the uses of coding in
ais so concisely represent
large amounts of complex information
that would otherwise be
unmanageable it provides a means of
accountability over the completeness of the
the
transactions process identify unique
transactions and accounts within a file
and support the audit function by
providing an effective
trail so there are different kinds of
codes so we have the sequential coding wherein
wherein
it represents items in sequential order
used to pre-number source documents
track each transaction process identify
any out of sequence documents and then
it says
advantages is arbitrary information and
hard to make changes and
insertions so sequential on the
government of sequential codes for instance
checks have checked numbers i want to
check numbers it's not a sequence
yeah so for instance cutting a checkbook
is from zero zero one
number collection receipts number so
um sales invoice number or sokonesha is sequential
next we have the block code so they
represent whole classes by assigning
each class a specific range within the
coding scheme
used for chart of accounts or the basis
of the general ledger
and allows for the easy insertion of new
codes within a
block so don't have to reorganize the
coding structure and then disadvantage
is arbitrary information
so some block codes if macon wants a
home chart of accounts for instance
all assets kaiserwood number is
one a liability sky two
owners equity k3 um
x uh income okay four expenses k5
digit and then if the second digit is
one it refers to a
cash second digit is two it refers to a
assign code number now if ever gonna for
instance is opposite cash
account title for cash in bank in bpi song
song
next is group codes they represent
complex items or events involving two or
more pieces of data using fields with
specific meanings
for example a coding scheme for tracking
sales might be
zero four zero nine four so honey is
a company or multinational companies
with a lot of locations
this advantage arbitrary information and then
then
next we have the alphabetic code so used
for many of the same purposes as
numeric codes and can be assigned
sequentially are used in block and
group coding techniques may be used to
represent large numbers of items
they can represent up to 26 variations
per field
and disadvantage is arbitrary information
information so
a b c a so it's about is instead of
kanye that's a store but then instead of going
going home
next we have the pneumonia code
alphabetic characters use as
abbreviations acronyms and other types of
of
combinations so do not require users to
memorize the meaning since the code
itself is informative
and not arbitrary so for example
ny is equals to new york and disadvantages
disadvantages
is limited usability and availability
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