chapter 6 questions
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chapter 6 questions

Course Number: ACCT 312, Spring 2013

College/University: Western Kentucky...

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Chapter 3 Documenting Accounting Information Systems True-False Questions 1. Documentation includes everything except narrative descriptions. 2. A document flowchart describes the physical flow of data through an accounting information system. 3. The direction of information flow in a document flowchart is represented by arrows. 4. Document flowcharts are mainly an educational aid and are seldom used in...

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3 Documenting Chapter Accounting Information Systems True-False Questions 1. Documentation includes everything except narrative descriptions. 2. A document flowchart describes the physical flow of data through an accounting information system. 3. The direction of information flow in a document flowchart is represented by arrows. 4. Document flowcharts are mainly an educational aid and are seldom used in the business world. 5. A document flowchart is a particular kind of system flowchart. 6. Flowcharting is a science, with strict rules and procedures. 7. An example of a system flowcharting symbol is a rectangle, which represents processing. 8. It is better to use connector symbols in flowcharts than to cross lines. 9. The keying operation that transfers payroll change requests directly to floppy disk is called an off-line job entry system. 10. A system flowchart represents a flow or job stream of accounting data through the various processing phases of the accounting system. 11. Process maps are a special kind of flowchart. 12. Process maps use circles and arrows as their primary symbols. 13. A data flow diagram represents a physical, rather than logical, view of an accounting information system. 14. Data flow diagrams are only used to audit an AIS. 15. Data flow diagrams use more symbols than system flowcharts. 16. A circle or bubble symbol in a data flow diagram is used to represent a transformation process. 17. Like system flowcharts, data flow diagrams have levels which show varying amounts of detail. 18. The highest level of a data flow diagram is also called a context diagram. 19. The first level of detail in a data flow diagram is called a physical data flow diagram. TB 3. 1 20. The task of creating more-detailed data flow diagrams is called decomposition. 21. An important guideline to follow when creating data flow diagrams is to avoid drawing temporary files in them. 22 An important guideline to follow when creating data flow diagrams is to show only one system entity even when several of them perform the same tasks. 23 Program flowcharts and decision tables are used primarily by systems analysts and programmers. 24. The highest level program flowchart is called the macro program flowchart. 25. Decision tables are useful when a data processing task includes a large number of conditions and subsequent courses of action. 26. A major disadvantage of decision tables is that they are unable to summarize data processing tasks associated with a large number of data conditions into any kind of compact or easily understood format. 27. Programs such as allClear and Application Factory are examples of CASE tools. 28. Documentation is not important when end users create their own computer programs or applications. 29. Good documentation to include when creating spreadsheets is the name of the original developer and important assumptions made in the model. 30. Companies should create documentation standards that apply to end-user programs as well as applications created by the IT department. Multiple-Choice Questions 31. Documentation includes: a) All flowcharts, narratives, and other written communications associated with the information system b) All written communications associated with an accounting information system except flowcharts and data flow diagrams c) All flowcharts, narratives, and other written communications associated with an accounting information system, except for program flowcharts, decision tables, and pseudocode d) Flowcharts and data flow diagrams only 32. a) b) c) d) Which of the following professionals would use a document flowchart? Accountants Auditors System designers all of the above TB 3. 2 33. A reader of a document flowchart is able to distinguish between the preparation of a document in one department and its receipt in another department by: a) Logic b) Arrows c) Column d) Narratives 34. When an individual prepares a document flowchart, the names of the various organizational departments involved in the accounting information system should be listed: a) Along the right-hand margin of the flowchart b) Along the left-hand margin of the flowchart c) In the title of the flowchart d) In the column headings of the flowchart 35. The document flowchart symbol for a manual file (such as a file cabinet of accounts receivable invoices) is: a) 36. d) b) c) d) This is the document flowcharting symbol used to represent an online file: a) 38. c) This is the document flowcharting symbol for a source document such as a purchase order: a) 37. b) b) c) d) A system flowchart is a block diagram that: a) Is used only by auditors b) Is used primarily when document flowcharts cannot be used c) Depicts the flow of computer systems in an organization d) Depicts the flow of data through a computerized accounting information system TB 3. 3 39. Most system flowcharting symbols: a) Have not been standardized b) Have been standardized by the Society of System Analysts c) Have been standardized by the National Bureau of Standards d) Are unique to the organization that uses them 40. Which of the following symbols represents the standard systems flowcharting symbol for an input/output process? a) 41. d) b) c) d) Which of the following symbols represents the standard system flowcharting symbol for a processing operation? a) 43. c) Which of the following symbols represents the standard system flowcharting symbol for a screen display? a) 42. b) b) c) d) Which of the following symbols represents the standard system flowcharting symbol for a computer-generated document? a) b) c) TB 3. 4 d) 44. Which of the following symbols represents the standard system flowcharting symbol for manual input (such as on a computer terminal)? a) b) c) d) 45. A system that enables users to input data directly into a computer, typically from a remote site, is conventionally called a(n): a) Remote input system b) On-line job entry system c) Remote site input system d) none of these 46. When creating system flowcharts, the requirement that a processing symbol should always be placed between an input symbol and an output symbol is known as the: a) Processing rule b) Input/output rule c) Sandwich rule d) Cycle rule 47. In most process maps, an arrow represents: a) The direction for reading the chart b) The tasks to perform in an accounting task c) The flow of data d) The flow of money through a cash register 48. Data flow diagrams: a) Accomplish the same purpose as system flowcharts b) Are different from system flowcharts since they focus on a logical view of the information system c) Are useless for planning a new system d) Are never used in analyzing an existing system 49. The basic symbols used in data diagrams flow are: a) A circle, square, diamond, and rectangle b) A triangle, circle, square, and open-ended rectangle c) An open-ended rectangle, line and arrow, diamond, and square d) An open-ended rectangle, line and arrow, circle, and square 50. In a data flow diagram, an open-ended rectangle is used to represent: a) A process b) A data stream c) A data source or destination d) A data store TB 3. 5 51. All of these are levels of a data flow diagram except: a) Physical data flow diagram b) Process diagram c) Context diagram d) Logical data flow diagram 52. All of these are terms normally associated with data flow diagrams except : a) Context diagram b) Physical DFD c) Logical DFD d) Pseudocode DFD 53. called: a) b) c) d) The task of providing greater detail in successive levels of data flow diagrams is Contexting Detailing Decomposition Pyramiding 54. All of these are guidelines for creating good data flow diagrams except: a) Show the most detail in the highest-level DFD b) Each logical DFD should contain between 5 and 7 processing bubbles c) Even if a file is temporary, include it in your DFD d) Classify most of the final recipients of processed data as external entities 55. All of the following are likely to be used more often by programmers and system analysts, rather than by accountants, except: a) Program flowcharts b) Document flowcharts c) Decision tables d) Pseudocode 56. Which of the following is not one of the four parts of a decision table? a) The condition stub b) Condition entries c) Decision symbols d) Action entries 57. Which of the following is not an advantage of decision tables? a) They document the logic of the computer program b) They show the order in which data conditions are tested and/or processing actions are taken c) They increase computer programmer productivity d) They summarize the data processing tasks to be performed for a large number of data conditions in a compact format 58. Pseudocode: a) Is sometimes referred to as imitation code b) Is another name for structured English c) Is used for security purposes d) Cannot be used to describe the logic in an accounting information system TB 3. 6 TB 3. 7 59. a) b) c) d) Structured programming: Is impeded by tools such as decision tables and program flowcharts Is used to build computer programs that are organized in a bottom -up modular fashion Is used to build computer programs that are organized in a top -down modular fashion Causes systems analysts to take longer in developing programs 60. Well written documentation plays a key role in: a) Reducing system failures b) Increasing time spent correcting errors c) Increasing time spent modifying programs d) Increasing time spent by auditors to follow data flows 61. Document flowcharts use the following symbol to show movement of goods: a) Pickup truck b) Wheelbarrow c) Hand truck d) any of the above 62. Most CASE tools: a) Generate modifications with difficulty b) Can detect inconsistencies in system designs c) Rarely generate computer code d) Need word processors to finish the documentation 63. An example of end-user documentation would most likely be: a) Pseudocode b) Decision tables c) A document drawn with a CASE tool d) Instructions for using a spreadsheet 64. All of the following are controls for end-user computing except : a) Formally evaluate large projects b) Formalize documentation standards c) Limit the number of employees authorized to create end-user applications d) all of the above are important controls 65. Frequent use of process maps is for: a) Designing new AISs b) Documenting the logic in a computer program c) Reengineering business processes d) Training aids 66. The textbook identified seven reasons why documentation of an AIS is important. For which of the following reasons would the user guides, procedure manuals and operating instructions be most important? a) Depicting how the system works b) Training users c) Designing new systems TB 3. 8 d) Standardizing communications with others TB 3. 9 67. Which type of data flow diagram depicts what the participants are doing in a system (i.e., what the system is doing)? a) Context diagram b) Physical DFD c) Logical DFD d) Systems flowchart 68. Which type of data flow diagram illustrates the internal and external entities who are participating in a given system? a) Context diagram b) Physical DFD c) Logical DFD d) Systems flowchart 69. Which of the following flowcharting symbols is correctly identified? a. b. c. d. a) b) c) d) 70. Process Document Decision Display Which of the following data flow diagram symbols is correctly identified? a. a) b) c) d) b. c. External entity Internal entity Communication link (e.g., a satellite connection) Data store (file) TB 3. 10 d. Matching Questions For the following terms find the correct definition below and place the letter of that response in the blank space next to the term. Each definition is used only once. 71. ______ 72. ______ 73. ______ 74. ______ 75. ______ 76. ______ 77. ______ 78. ______ 79. ______ 80. ______ 81. ______ 82. ______ 83. ______ 84. ______ CASE (computer-assisted software engineering) tools context diagram data flow diagrams decision table document flowchart documentation end user computing graphical documentation software logical data flow diagram object-oriented software physical data flow diagram process map program flowcharts system flowchart Definitions: A. B. C. D. E. F. G. H. I. J. K. L. M. N. Traces the physical flow of documents through an organization A high-level data flow diagram Concentrates on the computerized data flows of AISs Document business processes in easy-to-follow diagrams Programs that contain modular, reusable code IT professionals create these to help them plan the logic for each processing routine in large programs Allows users to automate documentation tasks such as drawing or modifying flowcharts, drawing graphics and screen designs, developing reports, and even generating code from documentation A DFD that shows what participants do in a given system Describes the logical flow of data within a computer system and the procedures that employees must follow to accomplish application tasks Used as an alternative to program flowcharts A context diagram that has been decomposed into the first level of detail Examples include Microsoft PowerPoint, Word, and Excel Refers to the ability of non-IT employees to create computer applications of their own Used primarily in the systems development process (i.e., as a tool for analyzing an existing system or as a planning aid for creating a new system) Short Answer Questions 85. What are the four symbols used in a data flow diagram and what does each of them mean? 86. What is the purpose of a decision table? TB 3.11

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