CHAPTER 3 Systems Documentation Techniques

Question 1

1. A DFD is a representation of which of the following?
   a. the logical operations performed by a computer program
   b. flow of data in an organization
   c. decision rules in a computer program
   d. computer hardware configuration

Answer 1

b. flow of data in an organization [Correct.]

Question 2

2. Documentation methods such as DFDs, BPDs, and flowcharts save both time and money,
   adding value to an organization.
   a. True
   b. False

Answer 2

a. True [Correct. A picture is worth a thousand words: Many people learn more and learn
it more quickly by studying the DFD, BPD, or flowchart of a system than by reading a
narrative description of the same system.]

Question 3

3. In a data flow diagram, entities can be both a source and a destination.
   a. True
   b. False

Answer 3

a. True [Correct. In data flow diagrams, entities can be both a source and a destination.]

Question 4

4. Which of the following flowcharts shows the relationship among the input, processing,
and output in an information system?
a. Document flowchart
b. System flowchart
c. Program flowchart

Answer 4

b. System flowchart [Correct. Depicts the relationships among system input, processing,
storage, and output.]

Question 5

5. All of the following are guidelines that should be followed in naming DFD data elements
EXCEPT:
a. Process names should include action
verbs such as update, edit, prepare and entire process.
b. Make sure the names describe all the
data or the entire process.
c. Name only the most important DFD
elements.
d. Choose active and descriptive names.

Answer 5

c. Name only the most important DFD elements. [Correct. All data elements should be
named, with the exception of data flows into data stores, when the inflows and outflows
make naming the data store redundant. See item 11 in Focus 3-1.]

Question 6

6. The documentation skills that accountants require vary with their job function. However,
they should at least be able to do which of the following?
a. Read documentation to determine how
the system works.
b. Critique and correct documentation
that others prepare.
c. Prepare documentation for a newly
developed information system.
d. Teach others how to prepare
documentation.

Answer 6

a. Read documentation to determine how the system works. [Correct. All accountants
should at least be able to read and understand system documentation.]

Question 7

7. Which of the following statements is FALSE?
   a. A flowchart is an analytical technique used to describe some aspect of an
   information system in a clear, concise, and logical manner.
   b. Flowcharts use a standard set of symbols to describe pictorially the flow of
   documents and data through a system.
   c. Flowcharts are easy to prepare and revise when the designer utilizes a
   flowcharting software package.
   d. A system flowchart is a narrative representation
   of an information system.

Answer 7

d. A system flowchart is a narrative representation of an information system. [Correct.
A flowchart is a graphical rather than a narrative representation of an information
system.]

Question 8

8. Which of the following statements is false?
   a. Flowcharts use a set of four symbols.
   b. Document flowcharts emphasize the flow of documents or records containing data.

Answer 8

A. Flowcharts use a set of four symbols. [False. Flowcharts symbols are divided into four
categories: input/output symbols, processing symbols, storage symbols, and flow and
miscellaneous symbols.]

Question 9

9. All of the following are recommended guidelines for making flowcharts more readable,
   clear, concise, consistent, and understandable EXCEPT:
   a. Divide a document flowchart into columns
   with labels.
   b. Flowchart all data flows, especially exception procedures and error routines.
   c. Design the flowchart so that flow proceeds
   from top to bottom and from left to right.
   d. Show the final disposition of all documents to prevent loose ends that leave the reader dangling.

Answer 9

B. Flowchart all data flows, especially exception procedures and error routines. [Correct.
Including all exception procedures and error routines clutters the flowchart and makes
it difficult to read and understand.]

Question 10

10. How are data sources and destinations represented in a data flow diagram?
    a. as a square
    b. as a curved arrow
    c. as a circle
    d. as two parallel lines
    e. none of the above

Answer 10

A. as a square [Correct. See Figure 3-1.]