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A system of record (SOR) or source system of record (SSoR) is a data management term for an information storage system (commonly implemented on a computer system running a database management system) that is the authoritative data source for a given data element or piece of information, like for example a row (or record) in a table.
[2] It is also closely related to the idea of original order – the idea that archivists ought to maintain records using the creator's organizational system. However, respect des fonds differs from that other foundational sub-principle of provenance in its concern with the integrity of the collection or record group as a whole rather than the ...
Original order is a concept in archival theory that a group of records should be maintained in the same order as they were placed by the record's creator. Along with provenance, original order is a core tenet of the archival concept of respect des fonds.
Many systems, especially for electronic records, require documents to be formally declared as a record so they can be managed. Once declared, a record cannot be changed and can only be disposed of within the rules of the system. Records may be covered by access controls to regulate who can access them and under what circumstances. Physical ...
Babylonian records written with styli on small slabs of clay have been found dating to 2600 BC. [2] Mesopotamian bookkeepers kept records on clay tablets that may date back as far as 7,000 years. Use of the modern double entry bookkeeping system was described by Luca Pacioli in 1494. [3]
The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and ...
According to US labor statistics, roughly 5,000 workers die each year, compared with 15 astronauts who have died in the history of US spaceflight.
For example, an enterprise resource planning (ERP) system (such as SAP or Oracle e-Business Suite) may store a customer record; the customer relationship management (CRM) system also needs a copy of the customer record (or part of it) and the warehouse dispatch system might also need a copy of some or all of the customer data (e.g., shipping ...