Question 1

Which of the following statements concerning user documentation is true?

Accepted Answer

A)  User documentation describes the system from the outside looking in. 
B)  Different classes of users have different capabilities and needs and require different types of user documentation. 
C)  User documentation emphasizes how to operate the system and includes instructions for executing the various programs and instructions for handling data. 
D)  All of the above statements are true. 
A)  User documentation describes the system from the outside looking in. 
B)  Different classes of users have different capabilities and needs and require different types of user documentation. 
C)  User documentation emphasizes how to operate the system and includes instructions for executing the various programs and instructions for handling data. 
D)  All of the above statements are true.

Question 2

What is the most common, flexible, and useful type of overall design documentation for an accounting information system?

Accepted Answer

A)  System flowcharts 
B)  Pseudocode 
C)  HIPO charts 
D)  Block diagrams 
A)  System flowcharts 
B)  Pseudocode 
C)  HIPO charts 
D)  Block diagrams

Question 3

A systems flowchart uses only four symbols.

Accepted Answer

A) True 
 B)False

Question 4

What is a step that should be taken prior to creating a system flowchart?

Accepted Answer

A)  List the steps in the system processes. 
B)  Determine what software should be used. 
C)  Avoid making decisions based on personnel requests as this biases the development. 
D)  Restrict the research of the accounting system to the outputs of the system. 
A)  List the steps in the system processes. 
B)  Determine what software should be used. 
C)  Avoid making decisions based on personnel requests as this biases the development. 
D)  Restrict the research of the accounting system to the outputs of the system.

Question 5

Match between columns
                        Premises: Provides an overview of an accounting system in terms of its major subsystems.
Explains the reasons for having the accounting system, including the background,the objectives of the system, and the scope of the system.
Provides a more detailed representation of an accounting system than a block diagram can provide but has fewer technical details than does a system flowchart.
Emphasizes the flow of data elements through an accounting system and the role of computer programs and human beings in the processing of accounting data.

Accepted Answer

The Answer of System flowchart and Block diagram and Narrative is...

Question 6

Unauthorized documentation circulating in an organization should be immediately destroyed.

Accepted Answer

A) True 
 B)False

Question 7

Accounting systems documentation is used for which of the following?

Accepted Answer

A)  To communicate how an accounting system works 
B)  To communicate management's overall corporate strategy 
C)  To describe the role of financial planners in an organization 
D)  To depict a company's hierarchical organizational chart 
A)  To communicate how an accounting system works 
B)  To communicate management's overall corporate strategy 
C)  To describe the role of financial planners in an organization 
D)  To depict a company's hierarchical organizational chart

Question 8

A systems flowchart identifies all existing control procedures for preventing or detecting errors and irregularities.

Accepted Answer

A) True 
 B)False

Question 9

Documentation types can be divided into two group according to which of the following?

Accepted Answer

A)  Cost 
B)  Ease of understanding 
C)  Intended recipients 
D)  Complexity 
A)  Cost 
B)  Ease of understanding 
C)  Intended recipients 
D)  Complexity

Question 10

What are four forms of systems documentation used frequently by accountants?

Accepted Answer

•	Narrative descript

Question 11

Which of the following applies to documentation standards?

Accepted Answer

A)  Standards must conform to applicable industry, national or international conventions. 
B)  Each item of documentation should bear the name of person checking and authorizing documentation for use. 
C)  Each item should bear the date and name of person preparing it. 
D)  All of the above apply. 
A)  Standards must conform to applicable industry, national or international conventions. 
B)  Each item of documentation should bear the name of person checking and authorizing documentation for use. 
C)  Each item should bear the date and name of person preparing it. 
D)  All of the above apply.

Question 12

End-user documentation typically includes a list of programs with operating instructions.

Accepted Answer

A) True 
 B)False

Question 13

Which of the following statements about system flowcharts is correct?

Accepted Answer

A)  Like other graphical representations, system flowcharting is not governed by national and international standards. 
B)  Because it is governed by standards, flowcharting is not a subjective activity. 
C)  Individual styles can help achieve a clear and orderly layout. 
D)  If two different people flowchart the same system, the flowcharts will be identical. 
A)  Like other graphical representations, system flowcharting is not governed by national and international standards. 
B)  Because it is governed by standards, flowcharting is not a subjective activity. 
C)  Individual styles can help achieve a clear and orderly layout. 
D)  If two different people flowchart the same system, the flowcharts will be identical.

Question 14

A data flow diagram show what an accounting system is doing and how the system is doing it.

Accepted Answer

A) True 
 B)False

Question 15

Define the following terms: file maintenance, level 0 DFD, data flow diagrams, exception report, system flowchart.

Accepted Answer

file maintenance (unique, non-routine, s

Question 16

System documentation is prepared for the benefit of top management.

Accepted Answer

A) True 
 B)False

Question 17

Which of the following statements about computer-assisted system documentation tools is correct?

Accepted Answer

A)  They consist primarily of flowcharting programs. 
B)  They are restricted to helping create block diagrams. 
C)  They have the disadvantage of being difficult to distribute. 
D)  They are also known as accounting systems development guideline tools. 
A)  They consist primarily of flowcharting programs. 
B)  They are restricted to helping create block diagrams. 
C)  They have the disadvantage of being difficult to distribute. 
D)  They are also known as accounting systems development guideline tools.

Question 18

Draw four symbols used in a system flowcharts and explain their meanings.

Accepted Answer

The four symbols commonly used in system

Question 19

Which type of system documentation provides the most detail?

Accepted Answer

A)  System flowchart 
B)  Block diagram 
C)  Data flow diagram 
D)  System narrative description 
A)  System flowchart 
B)  Block diagram 
C)  Data flow diagram 
D)  System narrative description

Question 20

Arrange by increasing amount of detail the types of system documentation that are frequently used by accountants.

Accepted Answer

Narrative descriptio

Which of the following statements concerning user documentation is true?

What is the most common, flexible, and useful type of overall design documentation for an accounting information system?

A systems flowchart uses only four symbols.

What is a step that should be taken prior to creating a system flowchart?

Unauthorized documentation circulating in an organization should be immediately destroyed.

Accounting systems documentation is used for which of the following?

A systems flowchart identifies all existing control procedures for preventing or detecting errors and irregularities.

Documentation types can be divided into two group according to which of the following?

What are four forms of systems documentation used frequently by accountants?

Which of the following applies to documentation standards?

End-user documentation typically includes a list of programs with operating instructions.

Which of the following statements about system flowcharts is correct?

A data flow diagram show what an accounting system is doing and how the system is doing it.

Define the following terms: file maintenance, level 0 DFD, data flow diagrams, exception report, system flowchart.

System documentation is prepared for the benefit of top management.

Which of the following statements about computer-assisted system documentation tools is correct?

Draw four symbols used in a system flowcharts and explain their meanings.

Which type of system documentation provides the most detail?

Arrange by increasing amount of detail the types of system documentation that are frequently used by accountants.

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

Which of the following statements concerning user documentation is true?

What is the most common, flexible, and useful type of overall design documentation for an accounting information system?

A systems flowchart uses only four symbols.

What is a step that should be taken prior to creating a system flowchart?

Unauthorized documentation circulating in an organization should be immediately destroyed.

Accounting systems documentation is used for which of the following?

A systems flowchart identifies all existing control procedures for preventing or detecting errors and irregularities.

Documentation types can be divided into two group according to which of the following?

What are four forms of systems documentation used frequently by accountants?

Which of the following applies to documentation standards?

End-user documentation typically includes a list of programs with operating instructions.

Which of the following statements about system flowcharts is correct?

A data flow diagram show what an accounting system is doing and how the system is doing it.

Define the following terms: file maintenance, level 0 DFD, data flow diagrams, exception report, system flowchart.

System documentation is prepared for the benefit of top management.

Which of the following statements about computer-assisted system documentation tools is correct?

Draw four symbols used in a system flowcharts and explain their meanings.

Which type of system documentation provides the most detail?

Arrange by increasing amount of detail the types of system documentation that are frequently used by accountants.

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