Question 1

System documentation can include narrative description or graphical representation.

Accepted Answer

A) True 
 B)False

Question 2

Documentation as it relates to accounting systems is a communication device that describes in pictures, words, or both how to use the system, and what the system does, and how the system operates.

Accepted Answer

A) True 
 B)False

Question 3

Which of the following symbolic representations indicates that a purchase order has been prepared?

Accepted Answer

A)   
B)   
C)   
D)   
A)   
B)   
C)   
D)

Question 4

Which of the following issues should system narrative descriptions attempt to cover?

Accepted Answer

A)  Relationship of every member in the organization as they pertain to the system 
B)  Cost of the system 
C)  The relationship between the current system documentation and any past documentation 
D)  System specifications 
A)  Relationship of every member in the organization as they pertain to the system 
B)  Cost of the system 
C)  The relationship between the current system documentation and any past documentation 
D)  System specifications

Question 5

What is the appropriate use of a narrative description?

Accepted Answer

A)  When there is not enough justification to hire technical personnel to develop graphical documentation 
B)  As an alternative to graphical representation 
C)  As a companion to graphical representation 
D)  None of the above 
A)  When there is not enough justification to hire technical personnel to develop graphical documentation 
B)  As an alternative to graphical representation 
C)  As a companion to graphical representation 
D)  None of the above

Question 6

Explain the difference between a horizontal and a hierarchical block diagram.

Accepted Answer

A horizontal block diagram shows the sub

Question 7

Who would be most likely to use system documentation?

Accepted Answer

A)  Auditors 
B)  Management 
C)  Human resources 
D)  Administrative support 
A)  Auditors 
B)  Management 
C)  Human resources 
D)  Administrative support

Question 8

A type of system documentation is pseudocode.

Accepted Answer

A) True 
 B)False

Question 9

Data flow diagrams include what symbols?

Accepted Answer

A)  A stop-sign indicating that a process is complete 
B)  A circle to indicate a process or operation 
C)  A square to indicate the beginning point of a diagram 
D)  A square to indicate a data store 
A)  A stop-sign indicating that a process is complete 
B)  A circle to indicate a process or operation 
C)  A square to indicate the beginning point of a diagram 
D)  A square to indicate a data store

Question 10

What is one question that documentation standards can answer?

Accepted Answer

A)  How long should the documentation be? 
B)  What authorizations are required? 
C)  What amount should the cost of documentation be restricted to? 
D)  How should documentation be discarded? 
A)  How long should the documentation be? 
B)  What authorizations are required? 
C)  What amount should the cost of documentation be restricted to? 
D)  How should documentation be discarded?

Question 11

What are two types of block diagrams?

Accepted Answer

A)  Horizontal block diagrams; program block diagrams 
B)  Horizontal block diagrams; hierarchical block diagrams 
C)  Hierarchical block diagrams; functional block diagrams 
D)  Functional block diagrams; program block diagrams 
A)  Horizontal block diagrams; program block diagrams 
B)  Horizontal block diagrams; hierarchical block diagrams 
C)  Hierarchical block diagrams; functional block diagrams 
D)  Functional block diagrams; program block diagrams

Question 12

What are the broadest and most detailed forms of system documentation, respectively?

Accepted Answer

A)  Block diagrams; system flowcharts 
B)  Narrative descriptions; block diagrams 
C)  System flowcharts; narrative descriptions 
D)  Narrative descriptions; system flowcharts 
A)  Block diagrams; system flowcharts 
B)  Narrative descriptions; block diagrams 
C)  System flowcharts; narrative descriptions 
D)  Narrative descriptions; system flowcharts

Question 13

One guideline for creating an effective system flowchart is to show the source and disposition of all major documents and copies of those documents. What are four other guidelines?

Accepted Answer

1. Clearly define the start and end poin

Question 14

The system flowchart symbol for a decision (such as whether the customer is approved) is:

Accepted Answer

A)   
B)   
C)   
D)   
A)   
B)   
C)   
D)

Question 15

List three guidelines for effective systems flowcharting.

Accepted Answer

Any three of the following :
•	Start wit

Question 16

Which of the following statements about data flow diagrams is correct?

Accepted Answer

A)  They can only be understood when used in conjunction with block diagrams. 
B)  They show what an accounting system is doing and how the system is doing it. 
C)  They are also called functional information diagrams. 
D)  They provide a more detailed representation of an accounting information system than do block diagrams. 
A)  They can only be understood when used in conjunction with block diagrams. 
B)  They show what an accounting system is doing and how the system is doing it. 
C)  They are also called functional information diagrams. 
D)  They provide a more detailed representation of an accounting information system than do block diagrams.

Question 17

What does end-user documentation include?

Accepted Answer

A)  Control procedures 
B)  Error recovery procedures 
C)  Names of technical support people who participated in preparing the documentation 
D)  A and B 
A)  Control procedures 
B)  Error recovery procedures 
C)  Names of technical support people who participated in preparing the documentation 
D)  A and B

Question 18

In the following horizontal block diagram, what do the connecting lines represent?

Accepted Answer

A)  Interlevel association of parent-child relationship 
B)  Movement of paperwork from one group to another 
C)  Flow of documents, transactions, and objects among sources and destinations 
D)  Major information flows among subsystems of the accounting information system 
A)  Interlevel association of parent-child relationship 
B)  Movement of paperwork from one group to another 
C)  Flow of documents, transactions, and objects among sources and destinations 
D)  Major information flows among subsystems of the accounting information system

Question 19

What is the difference in an internal control flowchart and a system flowchart?

Accepted Answer

A)  An internal control flowchart uses fewer symbols than a system flowchart. 
B)  An internal control flowchart shows functional areas to indicate the authorization of transactions, the custody of assets, and the recording of transactions. 
C)  An internal control flowchart is prepared prior to preparing a system flowchart. 
D)  An internal control flowchart needs an auditor's input for accurate development. 
A)  An internal control flowchart uses fewer symbols than a system flowchart. 
B)  An internal control flowchart shows functional areas to indicate the authorization of transactions, the custody of assets, and the recording of transactions. 
C)  An internal control flowchart is prepared prior to preparing a system flowchart. 
D)  An internal control flowchart needs an auditor's input for accurate development.

Question 20

In a systems flowchart, a rectangle represents a process, or operation.

Accepted Answer

A) True 
 B)False

System documentation can include narrative description or graphical representation.

Documentation as it relates to accounting systems is a communication device that describes in pictures, words, or both how to use the system, and what the system does, and how the system operates.

Which of the following symbolic representations indicates that a purchase order has been prepared?

Which of the following issues should system narrative descriptions attempt to cover?

What is the appropriate use of a narrative description?

Explain the difference between a horizontal and a hierarchical block diagram.

Who would be most likely to use system documentation?

A type of system documentation is pseudocode.

Data flow diagrams include what symbols?

What is one question that documentation standards can answer?

What are two types of block diagrams?

What are the broadest and most detailed forms of system documentation, respectively?

One guideline for creating an effective system flowchart is to show the source and disposition of all major documents and copies of those documents. What are four other guidelines?

The system flowchart symbol for a decision (such as whether the customer is approved) is:

List three guidelines for effective systems flowcharting.

Which of the following statements about data flow diagrams is correct?

What does end-user documentation include?

In the following horizontal block diagram, what do the connecting lines represent?

What is the difference in an internal control flowchart and a system flowchart?

In a systems flowchart, a rectangle represents a process, or operation.

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

System documentation can include narrative description or graphical representation.

Documentation as it relates to accounting systems is a communication device that describes in pictures, words, or both how to use the system, and what the system does, and how the system operates.

Which of the following symbolic representations indicates that a purchase order has been prepared?

Which of the following issues should system narrative descriptions attempt to cover?

What is the appropriate use of a narrative description?

Explain the difference between a horizontal and a hierarchical block diagram.

Who would be most likely to use system documentation?

A type of system documentation is pseudocode.

Data flow diagrams include what symbols?

What is one question that documentation standards can answer?

What are two types of block diagrams?

What are the broadest and most detailed forms of system documentation, respectively?

One guideline for creating an effective system flowchart is to show the source and disposition of all major documents and copies of those documents. What are four other guidelines?

The system flowchart symbol for a decision (such as whether the customer is approved) is:

List three guidelines for effective systems flowcharting.

Which of the following statements about data flow diagrams is correct?

What does end-user documentation include?

In the following horizontal block diagram, what do the connecting lines represent?

What is the difference in an internal control flowchart and a system flowchart?

In a systems flowchart, a rectangle represents a process, or operation.

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