ACCT 3310 - Chapter 3 quiz

In the data flow diagram below, inventory is a

Data store

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to indicate the process started with the accounting department?

#1

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent an invoice sent to a customer?

#1

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a decision?

#10

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to note that every sales order contains the customer name, address, product number, quantity ordered, item cost, and credit terms?

#11

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent the addition of information about a step represented in another symbol on the flowchart?

#11

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a flow of data or documents?

#12

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to indicate a wireless connection between a laptop and the mainframe?

#13

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on the same page?

#14

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a connection to another part of the flowchart on a different page?

#15

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a general ledger?

#2

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent manually prepared control totals?

#4

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a manual process?

#6

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a general ledger master file kept on magnetic disk?

#7

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?

#8

Use the chart below to answer the following questions regarding flow chart symbols. Which symbol would be used in a flowchart to represent a file of paper documents?

#9

The correct label for Shape 2 in the flowchart below is

1

A well-planned and drawn level 0 data flow diagram for the expenditure cycle would show which of the following processes?

1.0 Order Goods; 2.0 Receive and Store Goods; 3.0 Pay for Goods

A well-planned and drawn level 0 data flow diagram for the payroll cycle would show which of the following processes?

1.0 Update employee/payroll file; 2.0 Pay employee; 3.0 Prepare Reports; 4.0 Pay taxes; 5.0 Update general ledger.

Which is the correct label for the blank transformation process circle in the data flow diagram below?

1.2 check credit

Which is a true statement regarding a document flowchart?

A document flowchart is particularly useful in analyzing the adequacy of internal control procedures

Which of the following is not a true statement?

Data flow diagrams and flowcharts are difficult to prepare and revise using software packages

Which is a true statement regarding the use of the manual processing symbol in a flowchart?

Each manual processing symbol should have an input and an output

Which is a true statement regarding the use of the manual processing symbol in a flowchart?

Each manual processing symbol should have an input and an output.

In order to maintain uniformity and enhance comparability, there are a fixed number of symbols that can be used in drawing a Business Process Diagram (BPD).

False

In the data flow diagram below, which process happens first?

Take order

In the data flow diagram below, a customer order must be approved before the company checks to make sure the inventory is available.

True

In a data flow diagram of the vendor payment process, what symbol would most appropriately reflect an update of the payables account?

a circle

In a payroll processing DFD, the "prepare reports" activity will be represented by ________, the "employee payroll file" will be represented by ________, and the "management" will be represented by ________.

a circle; two horizontal lines; a square

In a customer payment processing DFD, the "update receivables" activity will be represented by ________, the "accounts receivable file" will be represented by ________, and the "credit manager" will be represented by ________.

a circle; two horizontal lines; a square.

In a data flow diagram of the customer payment process, "Customer" will appear above or in

a square

In a data flow diagram of the vendor payment process, "Vendor" will appear above or in

a square

A flowchart that depicts the relationships among the input, processing, and output of an AIS is

a system flowchart

In a data flow diagram of the customer payment process, "Customer payment" will appear above or in

an arrow

In a data flow diagram of the order shipping process, what symbol would most appropriately denote a "Bill of Lading" (a form of shipping document) used in the process?

an arrow

In general, a data destination will be shown by

an arrow pointing in

Flowchart symbols

are divided into four categories

To create a good business process flowchart, one should emphasize ________ and put less emphasis on ________.

clearly communicating the activities involved in the process; following rigid rules on how to prepare a business process flowchart

When preparing a document flowchart, the names of organizational departments or job functions should appear in the

column headings

A DFD created at the highest-level or summary view is referred to as a

context diagram

In a DFD, a "data sink" is also known as a

data destination

In the data flow diagram below, Shipping is a

data destination

More than one arrow is needed between symbols on a DFD if

data elements flow at different times

Chas Mulligan has been hired by Yardley Security as an assistant to the internal auditor. He has been asked to document the existing accounting information system, and focus on the activities and flow of data between activities. He decides to begin with a summary description of the sources and uses of data in the organization and how they are processed by the system. The documentation tool that he should employ for this purpose is a

data flow diagram

Which documentation technique would not depict the type of storage medium used (such as a flash drive or a hard drive) to physically store data?

data flow diagram

In a program flowchart, branching to alternative paths is represented by

decision diamond

Carly Jackson is a staff auditor for a public accounting firm. She has been asked to document the client's existing accounting information system so the engagement team can assess the client's adequacy of controls around financial reporting. She decides to begin by creating a flowchart to describe, analyze, and evaluate internal controls. What documentation tool should she use for this purpose?

internal control flowchart

A data flow diagram

is a graphical description of the source and destination of data that shows how data flow within an organization.

Graphical representations of information are often supplemented by

narrative descriptions

A Business Process Diagram (BPD) provides the reader an easily understood ________ of what takes place in a business process.

pictorial view

Data flow diagrams depict

processes, but not who is performing the processes.

Carly Jackson is a staff auditor for a public accounting firm. She has been asked to document the client's existing accounting information system so the engagement team can assess the client's adequacy of controls around financial reporting. She decides to begin by examining the client's key software applications, examining a flowchart that illustrates the sequence of logical operations performed by the system in executing the application. To do this, Carly should ask the client for what type of flowchart?

program flowchart

Nancy Kempf has been hired by Andersen Manufacturing as a staff accountant in the internal audit department. She has been asked to thoroughly document the existing accounting information system in preparation for making recommendations for improvements. She decides to begin by meeting with the information technology staff in order to develop an understanding of the computer programs used by the system. The documentation tool that he should employ for this purpose is a

program flowchart

The correct label for Shape 1 in the flowchart below is

purchase order 2

The correct label for Shape 3 in the flowchart below is

purchase requisition 1

All of the following are guidelines for preparing data flow diagrams except

show the most detail in the highest-level DFD

The correct shape for the triangle labeled "Supplier" in the flowchart below should be a

terminal

In a DFD, a "bubbles" is also known as a

transformation process