Question 1

What type of documentation is the following?

Accepted Answer

A)  Data flow diagram 
B)  System flowchart 
C)  Hierarchical block diagram 
D)  Horizontal block diagram 
A)  Data flow diagram 
B)  System flowchart 
C)  Hierarchical block diagram 
D)  Horizontal block diagram A

Question 2

What is the symbol that can be used as short-hand for a group of symbols for a process that may be repeated in several locations in a system flowchart?

Accepted Answer

A)  Pre-defined operation symbol 
B)  Display device symbol 
C)  Organizational change symbol 
D)  Communication link symbol 
A)  Pre-defined operation symbol 
B)  Display device symbol 
C)  Organizational change symbol 
D)  Communication link symbol A

Question 3

A horizontal block diagram is typically prepared prior to preparing a detailed hierarchical block diagram.

Accepted Answer

A) True 
 B)False  False

Question 4

Information about a system's goals and objectives should be included in a narrative description.

Accepted Answer

A) True 
 B)False

Question 5

Narrative descriptions are the dominant choice of documentation for showing details.

Accepted Answer

A) True 
 B)False

Question 6

A hierarchical block diagram shows the subsystems of an accounting system and the direction of the information flows among the subsystems.

Accepted Answer

A) True 
 B)False

Question 7

What is the correct labeling, in correct order, for the following data flow diagram symbols?

Accepted Answer

A)  Source of data, data store, destination of data 
B)  Data store, process that transforms data, source or destination of data 
C)  Destination of data, source of data, process that transforms data 
D)  Process that transforms data, destination of data, source of data 
A)  Source of data, data store, destination of data 
B)  Data store, process that transforms data, source or destination of data 
C)  Destination of data, source of data, process that transforms data 
D)  Process that transforms data, destination of data, source of data

Question 8

Which of the following statements about a system flowchart is correct?

Accepted Answer

A)  It is usually designed for top-management. 
B)  It focuses on the role of accountants in the system. 
C)  It shows what a system does and how it does it. 
D)  It is amenable to complex accounting systems than to simple systems. 
A)  It is usually designed for top-management. 
B)  It focuses on the role of accountants in the system. 
C)  It shows what a system does and how it does it. 
D)  It is amenable to complex accounting systems than to simple systems.

Question 9

Systems flowcharts suffer from a lack of standard flowcharting symbols.

Accepted Answer

A) True 
 B)False

Question 10

How should distribution of or access to documentation be handled?

Accepted Answer

A)  Through multiple channels 
B)  Saved so that is can be a basis of comparison for future documentation development 
C)  On a need-to-know basis 
D)  None of the above 
A)  Through multiple channels 
B)  Saved so that is can be a basis of comparison for future documentation development 
C)  On a need-to-know basis 
D)  None of the above

Question 11

Which is not true about a level 0 data flow diagram?

Accepted Answer

A)  It describes the entire system of interest on a sheet of paper. 
B)  It shows all the major processes, data stores, and external entities. 
C)  Each process can be exploded into subprocesses. 
D)  It can only accommodate up to a 10.0 level to ensure understandability. 
A)  It describes the entire system of interest on a sheet of paper. 
B)  It shows all the major processes, data stores, and external entities. 
C)  Each process can be exploded into subprocesses. 
D)  It can only accommodate up to a 10.0 level to ensure understandability.

Question 12

What does the following symbol represent in a data flow diagram?

Accepted Answer

A)  Data store 
B)  Flow direction 
C)  Source or destination of data 
D)  Process that transforms data 
A)  Data store 
B)  Flow direction 
C)  Source or destination of data 
D)  Process that transforms data

Question 13

In the figure below, what does the flowcharting symbol at Point A represent?

Accepted Answer

A)  A manual operation 
B)  Initiation of a process 
C)  A computerized operation 
D)  A decision 
A)  A manual operation 
B)  Initiation of a process 
C)  A computerized operation 
D)  A decision

Question 14

Which type of documentation shows the flow of data through various stages of processing without regard for the logic of the individual processing activities?

Accepted Answer

A)  System flowchart 
B)  Hierarchical block diagram 
C)  Structure chart 
D)  Data flow diagram 
A)  System flowchart 
B)  Hierarchical block diagram 
C)  Structure chart 
D)  Data flow diagram

Question 15

Which of the following serves as a bridge between broad system design documentation and detailed system flowcharts?

Accepted Answer

A)  Data flow diagrams 
B)  Block diagrams 
C)  Narrative descriptions 
D)  HIPO charts 
A)  Data flow diagrams 
B)  Block diagrams 
C)  Narrative descriptions 
D)  HIPO charts

Question 16

Because of the limited amount of detail, block diagrams are generally used in conjunction with other documentation that shows complementary aspects of an accounting system.

Accepted Answer

A) True 
 B)False

Question 17

A narrative description should cover the reasons for having the accounting system, including the background, the objectives of the system, and the scope of the system.

Accepted Answer

A) True 
 B)False

Question 18

What are two types of system documentation?

Accepted Answer

A)  Narrative description; relationship-entity diagram 
B)  Narrative description; data flow diagrams 
C)  Linear matrix diagram; relationship-entity diagram 
D)  Cost-benefit analysis; data flow diagram 
A)  Narrative description; relationship-entity diagram 
B)  Narrative description; data flow diagrams 
C)  Linear matrix diagram; relationship-entity diagram 
D)  Cost-benefit analysis; data flow diagram

Question 19

Which is not true about system flowchart symbols?

Accepted Answer

A)  They are more numerous than are data flow diagram symbols. 
B)  Rigid conventions determine their use. 
C)  Labels attached to the symbols are self-explanatory. 
D)  Completely different sets of symbols are used for computerized and manual systems. 
A)  They are more numerous than are data flow diagram symbols. 
B)  Rigid conventions determine their use. 
C)  Labels attached to the symbols are self-explanatory. 
D)  Completely different sets of symbols are used for computerized and manual systems.

Question 20

Which of the following is not a characteristic of system flowcharts?

Accepted Answer

A) They are governed by national and international standards. 
B)  They show technical details. 
C)  They are used to guide the construction of new systems and maintain/evaluate existing systems. 
D)  They are also known as problem definition documentation. 
A) They are governed by national and international standards. 
B)  They show technical details. 
C)  They are used to guide the construction of new systems and maintain/evaluate existing systems. 
D)  They are also known as problem definition documentation.

What type of documentation is the following?

What is the symbol that can be used as short-hand for a group of symbols for a process that may be repeated in several locations in a system flowchart?

A horizontal block diagram is typically prepared prior to preparing a detailed hierarchical block diagram.

Information about a system's goals and objectives should be included in a narrative description.

Narrative descriptions are the dominant choice of documentation for showing details.

A hierarchical block diagram shows the subsystems of an accounting system and the direction of the information flows among the subsystems.

What is the correct labeling, in correct order, for the following data flow diagram symbols?

Which of the following statements about a system flowchart is correct?

Systems flowcharts suffer from a lack of standard flowcharting symbols.

How should distribution of or access to documentation be handled?

Which is not true about a level 0 data flow diagram?

What does the following symbol represent in a data flow diagram?

In the figure below, what does the flowcharting symbol at Point A represent?

Which type of documentation shows the flow of data through various stages of processing without regard for the logic of the individual processing activities?

Which of the following serves as a bridge between broad system design documentation and detailed system flowcharts?

Because of the limited amount of detail, block diagrams are generally used in conjunction with other documentation that shows complementary aspects of an accounting system.

A narrative description should cover the reasons for having the accounting system, including the background, the objectives of the system, and the scope of the system.

What are two types of system documentation?

Which is not true about system flowchart symbols?

Which of the following is not a characteristic of system flowcharts?

Significance of Accounting Information Systems and the Accountants Role

Essential Elements and Basic Activities of Accounting Systems

Data Flows, Activities, and Structure of Accounting Systems

Reporting Process, Coding Methods, and Audit Trails

Internal Control and Risk Assessment

Control Activities

The Financial Process

The Revenue Process

The Purchasing Process

The Inventory Process

Database Structure of Accounting Systems

Developing a Relational Database for an Accounting Information System

Electronic Business

Ais Selection and Implementation

Filters

Exam 2: Accounting Systems Documentation

What type of documentation is the following?

What is the symbol that can be used as short-hand for a group of symbols for a process that may be repeated in several locations in a system flowchart?

A horizontal block diagram is typically prepared prior to preparing a detailed hierarchical block diagram.

Information about a system's goals and objectives should be included in a narrative description.

Narrative descriptions are the dominant choice of documentation for showing details.

A hierarchical block diagram shows the subsystems of an accounting system and the direction of the information flows among the subsystems.

What is the correct labeling, in correct order, for the following data flow diagram symbols?

Which of the following statements about a system flowchart is correct?

Systems flowcharts suffer from a lack of standard flowcharting symbols.

How should distribution of or access to documentation be handled?

Which is not true about a level 0 data flow diagram?

What does the following symbol represent in a data flow diagram?

In the figure below, what does the flowcharting symbol at Point A represent?

Which type of documentation shows the flow of data through various stages of processing without regard for the logic of the individual processing activities?

Which of the following serves as a bridge between broad system design documentation and detailed system flowcharts?

Because of the limited amount of detail, block diagrams are generally used in conjunction with other documentation that shows complementary aspects of an accounting system.

A narrative description should cover the reasons for having the accounting system, including the background, the objectives of the system, and the scope of the system.

What are two types of system documentation?

Which is not true about system flowchart symbols?

Which of the following is not a characteristic of system flowcharts?

Significance of Accounting Information Systems and the Accountants Role

Essential Elements and Basic Activities of Accounting Systems

Data Flows, Activities, and Structure of Accounting Systems

Reporting Process, Coding Methods, and Audit Trails

Internal Control and Risk Assessment

Control Activities

The Financial Process

The Revenue Process

The Purchasing Process

The Inventory Process

Database Structure of Accounting Systems

Developing a Relational Database for an Accounting Information System

Electronic Business

Ais Selection and Implementation

Filters