Magnetic Tape Data Storage and Master File

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Exercise page 111-112

1. System Documentation—Payroll
The following describes the payroll procedures for a hypothetical company. Every Thursday, the timekeeping clerk sends employee time cards to the payroll department for processing. Based on the hours worked reflected on the time cards, the employee pay rate and withholding information in the employee file, and the tax rate reference file, the payroll clerk calculates gross pay, with holdings, and net pay for each employee. The clerk then prepares paychecks for each employee, files copies of the paychecks in the payroll department, and posts the earnings to the employee records. Finally, the clerk prepares a payroll summary and sends it and the paychecks to the cash disbursements (CD) department. The CD clerk reconciles the payroll summary with the paychecks and records the transaction in the cash disbursements journal. The clerk then files the payroll summary and sends the paychecks to the treasurer for signing. The signed checks are then sent to the paymaster, who distributes them to the employees on Friday morning. Required:

Prepare a a flowchart of the payroll procedures previously described. Backup and Recovery Procedures for
Database Files

Prior to each batch update or periodically (for example, every 15 minutes), the master file being updated is copied to create a backup version of the original file. Should the current master be destroyed after the update process, reconstruction is possible in twostages. First, a special recovery program uses the backup file to create a pre-update version of the master file. Second, the file update process is repeated using the previous batch of transactions to restore the master to its current condition. Because of the potential risk to accounting records, accountants are naturally concerned about the adequacy of all backup procedures. In Chapter 15 we examine many issues related to file backup.

Above diagram provides a backup and recovery system for files...
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