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 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 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.
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