Data File Types

DATA FILE TYPES:

A FILE IS A COLLECTION OF ORGANIZED DATA. (A GROUP OF RECORDS.)

MASTER FILES – CONTAIN PERMANENT OR SEMI-PERMANENT DATA. MASTER FILES CONTAIN EVENT OR ACTIVITY DATA after THEIR BALANCES ARE UPDATED BY THIS DATA.

(When looking at the Systems flowchart on the test ask yourself first: WHERE’S THE MASTER FILE, WHERE’S THE TRANSACTION or ACTIVITY file?)

TRANSACTION OR ACTIVITY FILES (TEMPORARY) – DESIGNED TO CAPTURE TRANSACTION OR EVENT DATA. BECAUSE TRANSACTION FILES ARE USED TO UPDATE MASTER FILES, THEY OFTEN LINK APPLICATIONS TOGETHER. The data normally stored in journals in a traditional accounting system are examples of transaction files. They contain the activity data used to update the running balance listed in the subsidiary and general ledger master files. Batches of source documents are also examples of transaction files.

In a BATCH processing system, groups of transactions are batched or stored together in a transaction file. In an ONLINE REALTIME processing system, transactions are processed as they occur (individually) and may then be written to a transaction activity log file as backup.

OPEN FILES – USED TO RECORD INCOMPLETE TRANSACTIONS. THEY HAVE CHARACTERISTICS OF BOTH MASTER AND TRANSACTION FILES (HYBRID FILES). An example would be the OPEN SALES ORDER FILE, OPEN PURCHASE ORDER FILE, OR OPEN INVOICE FILE. OPEN FILES ARE WAITING FOR AN EVENT TO OCCUR TO RESUME PROCESSING. These files are not ERROR FILES. Closing the record usually amounts to setting a flag alerting computer software to the changed status. Later, the closed records will be purged from the file, and perhaps written to a history file. Open files usually remain open indefinitely. Only individual records are purged as the transactions are completed.

SCRATCH FILES – VERY TEMPORARY FILES. USED TO COLLECT DATA FOR FILE UPDATE OR FILE SORT—TEMPORARY BACKUP.

ARCHIVE or HISTORY FILES – PROVIDE A PERMANENT RECORD OF TRANSACTIONS PROCESSED DURING CERTAIN TIME PERIOD—examples would be IRS files, bank records, court documentation and records, previous years’ financial statements. They could also contain data to support those statements, such as sales history file, purchase order history file, etc. THEY ARE ACCESSED OR READ INFREQUENTLY AND CONTAIN INACTIVE PAST OR HISTORICAL DATA.

BACKUP FILES – DUPLICATE COPIES OF A FILE FOR SECURITY REASONS

REFERENCE FILE OR TABLE FILE – A TYPE OF MASTER FILE CONTAINING REFERENTIAL DATA. CONTAINS DATA THAT ARE NECESSARY TO SUPPORT DATA PROCESSING i.e. IRS TAX TABLES – PRICE LISTS—DICTIONARY FILES—PRESENT VALUE SCHEDULES—AMORTIZATION TABLES—TABLE OF INVENTORY CODES OR CATEGORIES—LOOKUP TABLES

SUSPENSE FILE-- ERROR FILE – TRANSACTIONS NOT ABLE TO BE FULLY PROCESSED DUE TO THE PRESENCE OF ERRONEOUS DATA – THESE TRANSACTIONS ARE SUSPENDED FROM FURTHER PROCESSING and may be classified as incomplete or erroneous, needing correction and reentry for processing.