- Which statement is NOT true?
a. Business activities begin with the acquisition of materials, property, and labor in exchange for cash.
b. The conversion cycle includes the task of determining raw materials requirements.
c. Manufacturing firms have a conversion cycle but retail firms do not.
d. A payroll check is an example of a product document of the payroll system.
e. A journal voucher is actually a special source document.
d. A payroll check is an example of a product document of the payroll system.
- A documentation tool that depicts the physical flow of information relating to a particular transaction through an organization is a
a. system flowchart.
b. program flowchart.
c. decision table.
d. work distribution analysis.
e. systems survey.
a. system flowchart.
- Sequential file processing will not permit
a. data to be edited on a separate computer run.
b. the use of a database structure.
c. data to be edited in an offline mode.
d. batch processing to be initiated from a terminal.
e. data to be edited on a real-time basis.
e. data to be edited on a real-time basis.
- The production subsystem of the conversion cycle includes all of the following EXCEPT
a. determining raw materials requirements.
b. make or buy decisions on component parts.
c. release of raw materials into production.
d. scheduling the goods to be produced.
b. make or buy decisions on component parts.
- Which of the following files is a temporary file?
a. transaction file
b. master file
c. reference file
d. none of the above
a. transaction file
- A documentation tool used to represent the logical elements of a system is a(n)
a. programming flowchart.
b. entity relationship diagram.
c. system flowchart.
d. data flow diagram.
d. data flow diagram.
- Which of the following is NOT an advantage of real-time processing files over batch processing?
a. shorter transaction processing time
b. reduction of inventory stocks
c. improved customer service
d. all are advantages
d. all are advantages
- Which statement is NOT correct?
a. Legacy systems may process financially significant transactions.
b. Some legacy systems use database technology.
c. Mainframes are exclusive to legacy systems, while modern systems use only the client server model.
d. All the above are true.
c. Mainframes are exclusive to legacy systems, while modern systems use only the client server model.
- Which statement is NOT correct?
a. Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records.
b. Indexed random files use disk storage space efficiently.
c. Indexed random files are efficient when processing a large portion of a file at one time.
d. Indexed random files are easy to maintain in terms of adding records.
b. Indexed random files use disk storage space efficiently.
- Which statement is NOT correct? The indexed sequential access method
a. is used for very large files that need both direct access and batch processing.
b. may use an overflow area for records.
c. provides an exact physical address for each record.
d. is appropriate for files that require few insertions or deletions.
c. provides an exact physical address for each record.
- Which statement is true about a hashing structure?
a. The same address could be calculated for two records.
b. Storage space is used efficiently.
c. Records cannot be accessed rapidly.
d. A separate index is required.
a. The same address could be calculated for two records.
- In a hashing structure
a. two records can be stored at the same address.
b. pointers are used to indicate the location of all records.
c. pointers are used to indicate location of a record with the same address as another record.
d. all locations on the disk are used for record storage.
c. pointers are used to indicate location of a record with the same address as another record.
- An advantage of a physical address pointer is that
a. it points directly to the actual disk storage location.
b. it is easily recovered if it is inadvertently lost.
c. it remains unchanged when disks are reorganized.
d. all of the above are advantages of the physical address pointer.
a. it points directly to the actual disk storage location.
- Which of the following is NOT true of a turnaround document?
a. They may reduce the number of errors made by external parties.
b. They are commonly used by utility companies (gas, power, water).
c. They are documents used by internal parties only.
d. They are both input and output documents.
c. They are documents used by internal parties only.
- Which of the following is NOT a true statement?
a. Transactions are recorded on source documents and are posted to journals.
b. Transactions are recorded in journals and are posted to ledgers.
c. Infrequent transactions are recorded in the general journal.
d. Frequent transactions are recorded in special journals.
a. Transactions are recorded on source documents and are posted to journals.
- Which of the following is true of the relationship between subsidiary ledgers and general ledger accounts?
a. The two contain different and unrelated data.
b. All general ledger accounts have subsidiaries.
c. The relationship between the two provides an audit trail from the financial statements to the source documents.
d. The total of subsidiary ledger accounts usually exceeds the total in the related general ledger account.
c. The relationship between the two provides an audit trail from the financial statements to the source documents.
- Real-time systems might be appropriate for all of the following EXCEPT
a. airline reservations.
b. payroll.
c. point-of-sale transactions.
d. air traffic control systems.
e. all of these applications typically utilize real-time processing.
b. payroll.
- Is the system flowchart symbol for:
a. on-page connector.
b. off-page connector.
c. home base.
d. manual operation.
e. document.
a. on-page connector.
- A chart of accounts would best be coded using a(n) ______________ coding scheme.
a. alphabetic
b. mnemonic
c. block
d. sequential
c. block.
- Which of the following statements is NOT true?
a. Sorting records that are coded alphabetically tends to be more difficult for users than sorting numeric sequences.
b. Mnemonic coding requires the user to memorize codes.
c. Sequential codes carry no information content beyond their order in the sequence.
d. Mnemonic codes are limited in their ability to represent items within a class.
b. Mnemonic coding requires the user to memorize codes.
- A coding scheme in the form of acronyms and other combinations that convey meaning is a(n)
a. sequential code.
b. block code.
c. alphabetic code.
d. mnemonic code.
d. mnemonic code.
