Question 1

Which method of processing does not use the destructive update approach?

Accepted Answer

A)  batch processing using direct access files 
B)  real-time processing 
C)  batch processing using sequential files 
D)  all of the above use the destructive update approach 
A)  batch processing using direct access files 
B)  real-time processing 
C)  batch processing using sequential files 
D)  all of the above use the destructive update approach

Question 2

An inverted triangle with the letter "N" represents a file in "name" order.

Accepted Answer

A) True 
 B)False

Question 3

Give a brief description of each of the following documentation techniques: systems flowchart,and program flowchart.

Accepted Answer

System flowcharts portray the relationsh

Question 4

How are computer system flowcharts and program flowcharts related?

Accepted Answer

The system flowchart shows the relations

Question 5

All of the following can provide evidence of an economic event except

Accepted Answer

A)  source document 
B)  turn-around document 
C)  master document 
D)  product document 
A)  source document 
B)  turn-around document 
C)  master document 
D)  product document

Question 6

Which of the following is an archive file?

Accepted Answer

A)  an accounts payable subsidiary ledger 
B)  a cash receipts file 
C)  a sales journal 
D)  a file of accounts receivable that have been written off 
A)  an accounts payable subsidiary ledger 
B)  a cash receipts file 
C)  a sales journal 
D)  a file of accounts receivable that have been written off

Question 7

System flowcharts are often used to depict processes that are handled in batches.

Accepted Answer

A) True 
 B)False

Question 8

Operational inefficiencies occur because

Accepted Answer

A)  accounts both common and unique to many concurrent transactions need to be updated in real time. 
B)  accounts common to many concurrent transactions need to be updated in real time. 
C)  accounts unique to many concurrent transactions need to be updated in real time. 
D)  None of the above are true statements 
A)  accounts both common and unique to many concurrent transactions need to be updated in real time. 
B)  accounts common to many concurrent transactions need to be updated in real time. 
C)  accounts unique to many concurrent transactions need to be updated in real time. 
D)  None of the above are true statements

Question 9

Explain the following three types of pointers: physical address pointer,relative address pointer,and logical key pointer.

Accepted Answer

A physical address pointer contains the

Question 10

Which system produces information used for inventory valuation,budgeting,cost control,performance reporting,and make-buy decisions?

Accepted Answer

A)  sales order processing 
B)  purchases/accounts payable 
C)  cash disbursements 
D)  cost accounting 
A)  sales order processing 
B)  purchases/accounts payable 
C)  cash disbursements 
D)  cost accounting

Question 11

Real-time processing in systems that handle large volumes of transactions each day can create operational inefficiencies.

Accepted Answer

A) True 
 B)False

Question 12

Which of the following is a turn-around document?

Accepted Answer

A)  remittance advice 
B)  sales order 
C)  purchase order 
D)  payroll check 
A)  remittance advice 
B)  sales order 
C)  purchase order 
D)  payroll check

Question 13

In a flat-file system,files are easily shared by users.

Accepted Answer

A) True 
 B)False

Which method of processing does not use the destructive update approach?

An inverted triangle with the letter "N" represents a file in "name" order.

Give a brief description of each of the following documentation techniques: systems flowchart,and program flowchart.

How are computer system flowcharts and program flowcharts related?

All of the following can provide evidence of an economic event except

Which of the following is an archive file?

System flowcharts are often used to depict processes that are handled in batches.

Operational inefficiencies occur because

Explain the following three types of pointers: physical address pointer,relative address pointer,and logical key pointer.

Which system produces information used for inventory valuation,budgeting,cost control,performance reporting,and make-buy decisions?

Real-time processing in systems that handle large volumes of transactions each day can create operational inefficiencies.

Which of the following is a turn-around document?

In a flat-file system,files are easily shared by users.

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

Which method of processing does not use the destructive update approach?

An inverted triangle with the letter "N" represents a file in "name" order.

Give a brief description of each of the following documentation techniques: systems flowchart,and program flowchart.

How are computer system flowcharts and program flowcharts related?

All of the following can provide evidence of an economic event except

Which of the following is an archive file?

System flowcharts are often used to depict processes that are handled in batches.

Operational inefficiencies occur because

Explain the following three types of pointers: physical address pointer,relative address pointer,and logical key pointer.

Which system produces information used for inventory valuation,budgeting,cost control,performance reporting,and make-buy decisions?

Real-time processing in systems that handle large volumes of transactions each day can create operational inefficiencies.

Which of the following is a turn-around document?

In a flat-file system,files are easily shared by users.

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