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Is 423 ชุดที่ 3a 1 Coding System. Is 423 ชุดที่ 3a 2 Coding Systems for Transaction Processing A coding system consists of a character set; that is, a.

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Presentation on theme: "Is 423 ชุดที่ 3a 1 Coding System. Is 423 ชุดที่ 3a 2 Coding Systems for Transaction Processing A coding system consists of a character set; that is, a."— Presentation transcript:

1 Is 423 ชุดที่ 3a 1 Coding System

2 Is 423 ชุดที่ 3a 2 Coding Systems for Transaction Processing A coding system consists of a character set; that is, a set of admissible predefined symbols that are used to identify the object of interest. What are the two purposes of a code? 1It provides a brief identification. 2It gives meaning to data in subsequent processing.

3 Is 423 ชุดที่ 3a 3 Coding Systems for Transaction Processing What are some examples of codes? –numeric codes –alphanumeric codes –machine-readable codes The universal product code is an example of a bar code.

4 Is 423 ชุดที่ 3a 4 Mnemonic Codes give visible clues concerning the objects they represent Sequence Codes are the simplest type of coding scheme that assign numbers or letters in consecutive order Block Codes assign a series of numbers within a sequence to entities or events having common features Group Codes reveal two or more dimensions or facets pertaining to an object Coding Systems

5 Is 423 ชุดที่ 3a 5 Coding Examples in Accounting Systems Codes are widely used in accounting systems. What are two common examples? 1Customer coding 2Chart of accounts

6 Is 423 ชุดที่ 3a 6 Design Considerations in Coding Codes should serve some useful purpose Codes should be consistent Codes should be standardized throughout the organization Codes should plan for future expansion

7 Is 423 ชุดที่ 3a 7 Coding Examples in Accounting Systems Typical Account Coding Structure XX Subunit Classification XXXXX Natural Account Classification Activity Suffix

8 Is 423 ชุดที่ 3a 8 Coding Examples in Accounting Systems X Detailed account classification Major account classification Financial statement classification Typical Account Coding Structure XX

9 Is 423 ชุดที่ 3a 9 Coding Examples in Accounting Systems 111 Checking account – bank Asset Cash Typical Account Coding Structure


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