Question 1

Program flowcharts are used to describe the logic represented in system flowcharts.

Accepted Answer

A) True 
 B)False

Question 2

Subsidiary ledgers are used in manual accounting environments.What file is comparable to a subsidiary ledger in a computerized environment?

Accepted Answer

A)  archive file 
B)  reference file 
C)  transaction file 
D)  master file 
A)  archive file 
B)  reference file 
C)  transaction file 
D)  master file

Question 3

The characteristics that distinguish between batch and real-time systems include all of the following except

Accepted Answer

A)  time frame 
B)  resources used 
C)  file format 
D)  efficiency of processing 
A)  time frame 
B)  resources used 
C)  file format 
D)  efficiency of processing

Question 4

Give an example of how cardinality relates to business policy?

Accepted Answer

Cardinality reflects normal business rul

Question 5

Name four documentation techniques?

Accepted Answer

entity-relationship

Question 6

The most significant characteristic of direct access files is access speed.

Accepted Answer

A) True 
 B)False

Question 7

Data flow diagrams

Accepted Answer

A)  depict logical tasks that are being performed,but not who is performing them 
B)  illustrate the relationship between processes,and the documents that flow between them and trigger activities 
C)  represent relationships between key elements of the computer system 
D)  describe in detail the logic of the process 
A)  depict logical tasks that are being performed,but not who is performing them 
B)  illustrate the relationship between processes,and the documents that flow between them and trigger activities 
C)  represent relationships between key elements of the computer system 
D)  describe in detail the logic of the process

Question 8

What are the three characteristics that are used to distinguish between batch and real-time systems.

Accepted Answer

time frame

Question 9

The order of the entries made in the ledger is by

Accepted Answer

A)  transaction number 
B)  account number 
C)  date 
D)  user 
A)  transaction number 
B)  account number 
C)  date 
D)  user

Question 10

Batch processing of accounts common to many concurrent transactions reduces operational efficiency.

Accepted Answer

A) True 
 B)False

Question 11

A control account is a general ledger account which is supported by a subsidiary ledger.

Accepted Answer

A) True 
 B)False

Question 12

The type of transaction most suitable for batch processing is

Accepted Answer

A)  airline reservations 
B)  credit authorization 
C)  payroll processing 
D)  adjustments to perpetual inventory 
A)  airline reservations 
B)  credit authorization 
C)  payroll processing 
D)  adjustments to perpetual inventory

Question 13

What are the reasons companies use coding schemes in their accounting information systems?

Accepted Answer

Companies use coding schemes in their AI

Question 14

A file that stores data used as a standard when processing transactions is

Accepted Answer

A)  a reference file 
B)  a master file 
C)  a transaction file 
D)  an archive file 
A)  a reference file 
B)  a master file 
C)  a transaction file 
D)  an archive file

Question 15

Real-time processing would be most beneficial in handling a firm's

Accepted Answer

A)  fixed asset records 
B)  retained earning information 
C)  merchandise inventory 
D)  depreciation records 
A)  fixed asset records 
B)  retained earning information 
C)  merchandise inventory 
D)  depreciation records

Question 16

The box symbol represents a temporary file.

Accepted Answer

A) True 
 B)False

Question 17

The coding scheme most appropriate for a chart of accounts is

Accepted Answer

A)  sequential code 
B)  block code 
C)  group code 
D)  mnemonic code 
A)  sequential code 
B)  block code 
C)  group code 
D)  mnemonic code

Question 18

Which type of graphical documentation represents systems at different levels of detail?

Accepted Answer

A)  data flow diagram 
B)  document flowchart 
C)  system flowchart 
D)  program flowchart 
A)  data flow diagram 
B)  document flowchart 
C)  system flowchart 
D)  program flowchart

Question 19

The revenue cycle has two subsystems.What are they and what occurs within each?

Accepted Answer

The two subsystems of the revenue cycle

Question 20

Which accounting application is least suited to batch processing?

Accepted Answer

A)  general ledger 
B)  vendor payments 
C)  sales order processing 
D)  payroll 
A)  general ledger 
B)  vendor payments 
C)  sales order processing 
D)  payroll

Program flowcharts are used to describe the logic represented in system flowcharts.

Subsidiary ledgers are used in manual accounting environments.What file is comparable to a subsidiary ledger in a computerized environment?

The characteristics that distinguish between batch and real-time systems include all of the following except

Give an example of how cardinality relates to business policy?

Name four documentation techniques?

The most significant characteristic of direct access files is access speed.

Data flow diagrams

What are the three characteristics that are used to distinguish between batch and real-time systems.

The order of the entries made in the ledger is by

Batch processing of accounts common to many concurrent transactions reduces operational efficiency.

A control account is a general ledger account which is supported by a subsidiary ledger.

The type of transaction most suitable for batch processing is

What are the reasons companies use coding schemes in their accounting information systems?

A file that stores data used as a standard when processing transactions is

Real-time processing would be most beneficial in handling a firm's

The box symbol represents a temporary file.

The coding scheme most appropriate for a chart of accounts is

Which type of graphical documentation represents systems at different levels of detail?

The revenue cycle has two subsystems.What are they and what occurs within each?

Which accounting application is least suited to batch processing?

The Information System: an Accountants Perspective

Ethics,fraud,and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part Ii: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

General Ledger,financial Reporting,and Management Reporting Systems

Database Management Systems

The Rea Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Construct,deliver,and Maintain Systems Projects

IT Controls Part I: Sarbanes-Oxley and It Governance

IT Controls Part II: Security and Access

IT Controls Part III: Systems Development, program Changes, and Application Controls

Filters

Exam 2: Introduction to Transaction Processing

Program flowcharts are used to describe the logic represented in system flowcharts.

Subsidiary ledgers are used in manual accounting environments.What file is comparable to a subsidiary ledger in a computerized environment?

The characteristics that distinguish between batch and real-time systems include all of the following except

Give an example of how cardinality relates to business policy?

Name four documentation techniques?

The most significant characteristic of direct access files is access speed.

Data flow diagrams

What are the three characteristics that are used to distinguish between batch and real-time systems.

The order of the entries made in the ledger is by

Batch processing of accounts common to many concurrent transactions reduces operational efficiency.

A control account is a general ledger account which is supported by a subsidiary ledger.

The type of transaction most suitable for batch processing is

What are the reasons companies use coding schemes in their accounting information systems?

A file that stores data used as a standard when processing transactions is

Real-time processing would be most beneficial in handling a firm's

The box symbol represents a temporary file.

The coding scheme most appropriate for a chart of accounts is

Which type of graphical documentation represents systems at different levels of detail?

The revenue cycle has two subsystems.What are they and what occurs within each?

Which accounting application is least suited to batch processing?

The Information System: an Accountants Perspective

Ethics,fraud,and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part Ii: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

General Ledger,financial Reporting,and Management Reporting Systems

Database Management Systems

The Rea Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Construct,deliver,and Maintain Systems Projects

IT Controls Part I: Sarbanes-Oxley and It Governance

IT Controls Part II: Security and Access

IT Controls Part III: Systems Development, program Changes, and Application Controls

Filters