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integrated accounting system
is given below. 
Decision
support
system
Executive
information
system
Spreadsheet
facilities
General
ledger
module
Receivables
module
Job costing
module
Payables
module
Payroll
module
Inventory
module
Non-current
assets
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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
228
 
7.5.1 Advantages 
(a) 
It becomes possible to make just one entry in one of the ledgers which automatically updates the 
others. 
(b) 
Users can specify reports, and the software will automatically extract the required data from all 
the relevant files. 
(c) 
Both of the above simplify the workload of the user, and the irritating need to constantly load and 
unload disks is eliminated. 
7.5.2 Disadvantages 
(a) 
Usually, it requires more computer memory than separate (standalone) systems – which means 
there is less space in which to store actual data. 
(b) 
Because one program is expected to do everything, the user may find that an integrated package 
has fewer facilities than a set of specialised modules.
 
8
Databases and spreadsheets 
A 
database
may be described as a 'pool' of data, which can be used by any number of applications. Its 
use is not restricted to the accounts department.
The database approach can also be summarised diagrammatically. 
Input data
Database
management
system
Application
programs
Branch and
personnel
statistics etc
Staff
payroll
analysis etc
Sales
applications
statistics etc
Other
applications*
User
queries
Database
* The range of applications which make use of a database will vary widely, depending on what data is 
held in the database files. 
Note the following from the diagram. 
(a) 
Data is input, and the DBMS software organises it into the database. If you like, you can think of 
the database as a vast library of fields and records, waiting to be used. 
(b) 
Various application programs (sales, payroll etc) are 'plugged into' the DBMS software so that they 
can use the database, or the same application used by different departments can all use the 
database. 
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CHAPTER 8
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THE ROLE OF ACCOUNTING