Accounting Information Systems: The Processes and Controls, 2nd Edition

CLIENT-SERVER COMPUTING (STUDY OBJECTIVE 3)

Since the mid-to-late 1980s, the client–server model of networks has been commonly used. Client–server computing means that there are two types of computers networked together to accomplish the application processing. The server is usually a large computer that contains the database and many of the application programs. Client computers, usually PC-type computers, are networked to the server and work with the server in such a way that the network appears to be one integrated system for users. The advantage of client-server computing is that the PC clients perform as “smart” terminals that can accomplish some share of the processing tasks. In most client-server networks, the server manages and stores the large database, extracts data from the database, and runs the large, complex application programs. The client PC usually works with a subset of data that has been extracted from the server database to accomplish some local processing tasks.

For an example of client–server computing, let us assume that a large national corporation has several regional managers. Each regional manager oversees sales and collection of receivables for his or her area. A manager in Milwaukee, Wisconsin may have a feeling that there is an extremely high number of uncollectible accounts in certain parts of Milwaukee and would like to examine a report to confirm or allay this suspicion. The large database of customers and their receivables balances would reside ...