• Mnemonic
Letters and numbers
Easy to memorize
Code derived from description of item
• Chart of accounts
Type of block coding
• Computer Based Storage
Person, place, or thing (Noun)
Something an organization wishes to store data about
Attributes
- Facts about the entity
Fields
File Types
• Transaction
Contains records of a business from a specific period of time
• Master
Permanent records
Updated by transaction with the transaction file
• Database
Set of interrelated files
- Where attributes are stored
Records
- Group of related attributes an entity
File
- Group of related Records