Question 1

What type of documentation describes an accounting system from the outside looking in?

Accepted Answer

A)  System design documentation 
B)  Top-down design documentation 
C)  User documentation 
D)  Technical documentation 
A)  System design documentation 
B)  Top-down design documentation 
C)  User documentation 
D)  Technical documentation

Question 2

The initial data flow diagram is called a context diagram.

Accepted Answer

A) True 
 B)False

Question 3

Because of the differences in each type of system documentation, there is rarely an overlap of flexibility in accommodating users' needs.

Accepted Answer

A) True 
 B)False

Question 4

The system flowchart symbol for a filing a paper document (such as filing a copy of a paid invoice by date) is:

Accepted Answer

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

Question 5

What is a disadvantage of a data flow diagram?

Accepted Answer

A)  Inability to show relationships among subsystems 
B)  Poor communications tool 
C)  Difficulty of understanding for nontechnical personnel 
D)  Inability to represent points of detail 
A)  Inability to show relationships among subsystems 
B)  Poor communications tool 
C)  Difficulty of understanding for nontechnical personnel 
D)  Inability to represent points of detail

Question 6

What does the Sarbanes-Oxley Act of 2002 require relative to documentation?

Accepted Answer

A)  A company must document its internal control in detail. 
B)  A company must document its internal control at a general level. 
C)  A company must document each step in its cash receipts and disbursements processes in detail. 
D)  A company must document each step in its cash receipts and disbursements processes at a general level. 
A)  A company must document its internal control in detail. 
B)  A company must document its internal control at a general level. 
C)  A company must document each step in its cash receipts and disbursements processes in detail. 
D)  A company must document each step in its cash receipts and disbursements processes at a general level.

Question 7

User documentation offers an inside view of the accounting system and is written in precise technical language.

Accepted Answer

A) True 
 B)False

Question 8

List three questions that document standards should answer.

Accepted Answer

Any three of the following:
•	Who should

Question 9

MATCHING QUESTIONS
 Several types of system documentation are listed below.
 A. System flowchart
 B. Block diagram
 C. Narrative description
 D. Data flow diagram
 E. Internal control flowchart
Fill in the letter that corresponds to the type of documentation that is defined in 1-4 below. One type may be used more than one time, and some types may not be used at all.

Accepted Answer

1. Provides an overview of an accounting

What type of documentation describes an accounting system from the outside looking in?

The initial data flow diagram is called a context diagram.

Because of the differences in each type of system documentation, there is rarely an overlap of flexibility in accommodating users' needs.

The system flowchart symbol for a filing a paper document (such as filing a copy of a paid invoice by date) is:

What is a disadvantage of a data flow diagram?

What does the Sarbanes-Oxley Act of 2002 require relative to documentation?

User documentation offers an inside view of the accounting system and is written in precise technical language.

List three questions that document standards should answer.

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 describes an accounting system from the outside looking in?

The initial data flow diagram is called a context diagram.

Because of the differences in each type of system documentation, there is rarely an overlap of flexibility in accommodating users' needs.

The system flowchart symbol for a filing a paper document (such as filing a copy of a paid invoice by date) is:

What is a disadvantage of a data flow diagram?

What does the Sarbanes-Oxley Act of 2002 require relative to documentation?

User documentation offers an inside view of the accounting system and is written in precise technical language.

List three questions that document standards should answer.

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