Accounting Info Systems
In a data flow diagram, which symbol represents a data flow?
--------->
Customer Relationship Management (CRM)
. Marketing and Sales Activities
Based on the CUSTOMER table for EspressoCoffee appearing in Figure 1.12 [shown below], please answer the following questions? How many records do you see in the database table? [Please enter 1 number, e.g., 1, 2, 3, etc.]
2
How many records are in the CUSTOMER table?
2
How many tables exist in the database?
4
Based on the CUSTOMER table for EspressoCoffee appearing in Figure 1.12 [shown below], please answer the following questions? How many fields do you see in the database table in Figure 1.12? [Please enter 1 number, e.g., 1, 2, 3, etc.]
8
What is a major advantage of a database management system (DBMS) over a file-oriented (application) transaction processing system? A DBMS requires fewer people to operate it. A DBMS helps to avoid data redundancy and data inconsistency. A DBMS stores the data for each application program with the application software, whereas a file-oriented system stores all the data in one place. There is virtually no difference between a DBMS and a file-oriented system.
A DBMS helps to avoid data redundancy and data inconsistency.
A spreadsheet can be viewed as A collection of related tables A relational database A flat database A database form
A flat database
The output of an accounting system typically appears in A report format A query An icon Database
A report format
A process is represented on a DFD by
A round rectangle
In a data flow diagram, which symbol represents an agent?
A square
When IT professionals say business processes, they mean: Computer programs Accounting cycles Accounting modules Accounting system
Accounting cycles
Which of the following is not a component of the accounting interface? Database reports Accounting database Database forms Navigation
Accounting database
Which of the following data flows is incorrect?
Agent A---->Agent B------>Process 1
A well-designed AIS can improve the decision making in an organization. Identify the statement below that describes a situation where an AIS may actually inhibit effective decision making. An AIS identifies situations requiring management action. An AIS provides to its users an abundance of information without any filtering or condensing of such information. An AIS provides information about the results of previous decisions which provides decision makers with feedback that can be used in future decision making. An AIS reduces uncertainty, and therefore accounting information can provide a basis for choosing among alternative courses of action.
An AIS provides to its users an abundance of information without any filtering or condensing of such information
When looking at an accounting system using the aerial view, you see: An enterprise-wide view of an organization showing the entire accounting system Detailed information recorded in the accounting system Accounting information available to internal users, primarily management Information available on the tax reports for the Internal Revenue Services and other tax agencies
An enterprise-wide view of an organization showing the entire accounting system
Accounting and Business Intelligence Accounting and Sustainability Intelligence XBRL: Intelligent Business Reporting
Analyze accounting data
When a web-based form uses encryption for confidential customer information, which form design guideline is being followed? Enter data once Appropriate security measures Design user-friendly forms Mirror paper forms
Appropriate security measures
Which database form design guideline involves executing a database query to retrieve data so the system can populate a form? Enter data once Auto entry Data validation Appropriate security measures
Auto entry
By default, Access creates a primary key field named "ID" for all new datasheets, and sets the data type for the field to __________. Text Date/Time Number AutoNumber
Auto/Number
A workflow management system Is not as efficient as a manual system Automatically forwards electronics document to the next step in the business process Is another way to document business processes Is more cost effective than a DFD system
Automatically forwards electronics document to the next step in the business process
Which form would be used in the baseline customer module? Purchase order Deposit slip Credit memo B and C
B and C
Make deposits
Banking module
Pay bills
Banking module
When data is shown going into a process but no data is shown going out, this is a An acceptable data flow Gray hole Miracle Black hole
Black hole
A data flow diagram is used to graphically illustrate The database forms Business processes The database design User interface
Business processes
Which transactions are related to the purchasing cycle? Buying items from vendors Selling items to customers Paying employees None of the above
Buying items from vendors
In a relational database, how are tables connected? By the tables names By network addresses By fields that are common in two or more tables By a query statement
By fields that are common in two or more tables
In a relational database, how are tables connected? By a query statement By fields that are common in two or more tables By network addresses By the table names
By fields that are common in two or more tables
Open the file attached below. To change the calendar to the current year, which CELL [use 1 letter + 1 number for your entry] do you have to enter the information for the new year?
C2
What field in the CUSTOMER table connects it to the ORDER table?
CUSTOMER NO
What is the primary key in the CUSTOMER table? [enter EXACTLY as shown in the table given]
CUSTOMER NO
When receiving inventory, which table is usually not used? Purchase Order table Vendor table Item table Cash Account table
Cash Account table
Which of the following tables is least likely to be used in the Payroll cycle? Cash Receipts Withholding Cash Payment Time Worked
Cash Receipts
When data is "hard keyed" into the program, which of the following is true? Changing the data requires recreating (recording) the entire program. Changing the data is cost efficient and may be accomplished in a matter of minutes. Changing the data requires purchasing additional computer storage and may take days or weeks. Changing the data is costly and may take days or weeks.
Changing the data is costly and may take days or weeks.
In a database accounting system, the following is true except: Account information is stored in database tables. Transactions are entered using onscreen database forms. Closing entries are made manually with debits and credits. Adjustments are made using an onscreen journal.
Closing entries are made manually with debits and credits
A gap analysis is done to Identify the company's current business processes Help employees adjust to the new system Compare the baseline accounting system to the customized accounting system that meets the company's needs Conform business processes to regulatory requirements
Compare the baseline accounting system to the customized accounting system that meets the company's needs
Which of the following is considered an external agent? Departments of the enterprise Divisions within the enterprise Employees Consultants
Consultants
Which transactions are usually performed in the Customers module of the Baseline Accounting System? Pay bills Create purchase order Create invoice Receive inventory
Create invoice
An event typically associated with the customer module of a baseline accounting system is: Create purchase orders Pay bills Create invoices Receive inventory
Create invoices
Who are the agents in the Order DFD? Item and Credit Card Company Customer and Item Sales Order and Store Order Information Credit Card Company and Customer
Credit Card Company and Customer
The fourth main clause of an SQL statement is the Action Field name Criteria Table name
Criteria
Sales Cycle
Customer Relationship Management
Acme Sales Narrative Acme sells widgets online to other businesses. Acme customers place an online order. Acme processes the customer order by verifying with the accounting department that the customer's credit is in good standing with the company (the customer's account is paid on time). The items are verified for availability. The shipment is processed and sent to the customer's warehouse. An invoice is generated from the sales information and emailed to the customer. The corresponding database tables are updated. Who are the agents in the Acme Sales Narrative? Bank, Warehouse, Credit Card Company Acme, Bank, Warehouse Customer, Credit Card Company, Warehouse Customer, Accounting Department, Warehouse
Customer, Accounting Department, Warehouse
Acme Sales Narrative Acme sells widgets online to other businesses. Acme customers place an online order. Acme processes the customer order by verifying with the accounting department that the customer's credit is in good standing with the company (the customer's account is paid on time). The items are verified for availability. The shipment is processed and sent to the customer's warehouse. An invoice is generated from the sales information and emailed to the customer. The corresponding database tables are updated. What are the datastores (database tables) in the Acme Sales Narrative? Customer, Sales Order, Accounts Receivable, Item Customer, Purchase Order, Purchase Line, Item Customer, Sales Order, Sales Order Line, Item Customer Purchase Order, Accounts Receivable, Item
Customer, Sales Order, Sales Order Line, Item
The Create Invoices and Receive Customer Payments are in which baseline accounting system module? Customers Employees Vendors Banking
Customers
The sales cycle corresponds to which module in the Baseline Accounting System? Banking Vendors Employees Customers
Customers
Sales Cycle
Customers Module
One of the characteristics that make software more user friendly is: Cluttered design Maximum number of keystrokes Customizable preferences Complex navigation
Customizable preferences
The big bang approach to customization involves Customizing and installing all the modules for the company at the same time Piloting modules, testing, and resolving issues before moving on the next subsystem Resolving issues on a small scale Customizing and installing one module at a time
Customizing and installing all the modules for the company at the same time
The interface navigation allows the user to access the following interface components except? Queries DBMS Forms Reports
DBMS
What does the accounting interface connect the user to? Database management system Database Database query Database reports
Database
Each SQL statement contains the following except: Action Database name Field name Table name
Database name
Which of the following database interface components retrieves data from the database? Database report Database form Database navigation Database query
Database query
Which tier translates the SQL statement into action? User tier Database tier Interface tier Application tier
Databse tier
In ACCESS, to add Records to a Table, it should be done under which view? Datasheet View Either of the two Design View Neither of the two
Datasheet View
The complete list of field properties is available in which view? Datasheet View Design View Layout View SQL View
Design View
When looking at an accounting system using the zoom view, you see: Information available on the tax reports for the Internal Revenue Service and other tax agencies Accounting information available to internal users, primarily management Detailed information recorded in the accounting system An enterprise-wide view of an organization showing the entire accounting system
Detailed information recorded in the accounting system
When requiring a user to select from a list to enter data, such as the state in an address, the database is conforming to which database integrity rule? Domain Integrity Referential Integrity Entity Integrity Primary Key Integrity
Domain Integrity
Which of the following types of data validation helps prevent dirty data in the database? Input mask Limit checks Drop-down list Range checks
Drop-down list
Open the file attached below. To change the calendar to the current year's Week Start, which CELL [use 1 letter + 1 number for your entry] do you have to enter the information for the new week start for the current year?
E2
The ability of an interface to guide the user in a self-explanatory, logical manner is part of which user interface characteristic? Enhanced productivity Customizable preferences Effortless navigation Streamlined, uncluttered design
Effortless navigation
Which field in the TimeSheet table is a foreign key: Week Ending Total Hours Time Sheet ID Employee ID
Employee ID
To create a relational database based on the payroll cycle, which types of data should be recorded in the database? Number of hours worked and purchase orders Employee information and number of hours worked Employee information and sales invoices Number of hours worked and inventory information
Employee information and number of hours worked
Payroll Cycle
Employees Module
In the Edit Relationships dialog box, which feature prevents orphan records? Join Type Enforce Referential Integrity Create Cancel
Enforce Referential Integrity
To start a new line of text inside a cell in EXCEL, click the location inside the cell where you want to break the line or insert a new line and press Alt + ___________ Enter B Insert Delete
Enter
Which event is part of the Purchasing Cycle? Pay Employee Create Invoice Enter Bill Make Deposit
Enter Bill
Which event is part of the Purchasing Cycle? Make deposit Create invoice Enter bill Pay bill
Enter bill
Which database integrity rule ensures each record may be retrieved from the database using a unique identifier? Primary Key Integrity Entity Integrity Referential Integrity Domain Integrity
Entity Integrity
The second main clause of an SQL statement is the Field name Table name Criteria Action
Field name
Financial Cycle
Financial Module
What is the purpose of Business Intelligence Technologies? Safeguard information Shadow the accounting system Find consumer patterns and insights Extract data from databases
Find consumer patterns and insights
When a primary key from one table is used in another table, it is called the:
Foreign Key
Queries may be used with ________ to update data in the database. Navigation Forms Reports Tables
Forms
Which database interface component is typically used to input data? Queries Navigation Reports Forms
Forms
Query builder tools: Complicate the process of writing SQL programming code Increase an accountant's dependance on IT developers Require the ability to write SQL programming code Generate SQL programming code
Generate SQL programming code
When the data leave a process does not match the data entering a process, this is called Black hole Gray hole An acceptable data flow Miracle
Gray hole
What is the purpose of Enterprise Resource Planning (ERP) software? Help identify the end of a product's life cycle Analyze an organization's sales projections Help managers control organizational resources Identify new trends in consumer purchasing
Help managers control organizational resources
Which of the following are NOT part of the basic functions of an enterprise system? Input Hiring Output Processing
Hiring
Which of the types of user interface tools is a graphical image? Text box List box Icon Radio button
Icon
Many accounting software interfaces use a graphical user interface (GUI) to: Increase the amount of time needed to enter data Increase the ease of use Increase user confusion Make the software appear more complex than necessary
Increase the ease of use
The three basic functions of an enterprise system are: Business intelligence, processing, and output Input, data, and reports Processing, output, and reports Input, processing, and output
Input, processing, and output
The following field names are part of a table for a company's inventory. Which field name could be the primary key for this table? Sales Prices Cost Vendor ID Item ID
Item ID
By using an intersection table, which field can be removed from the PURCHASE ORDERS table? PO Date PO No Item No Shipping
Item No
To record information about people in a database, you need to following types of tables except? Employee table Vendor table Customer table Item table
Item table
Which table would be used when processing a purchase order? Employee table Customer table Item table Invoice Line table
Item table
What are the datastores (database tables) in the Order DFD? Customer, Store Order Information, Customer Credit Request Sales Order, Order Information, Item Item, Customer, Sales Order, Sales Order Line Item Information, Customer Credit Information
Item, Customer, Sales Order, Sales Order Line
Which event is part of the Sales Cycle? Receive Item Make Deposit Create Purchase Order Enter Time
Make Deposit
Which event is usually performed in the Financial modules of the Baseline Accounting System? Enter time Create income statement Pay bills Make adjusting entries
Make adjusting entries
Which event is part of the Sales Cycle? Create purchase order Receive item Make deposit Enter time
Make deposit
Which types of reports are directed to internal users and are created as needed? Tax reports Management reports Financial accounting and regulatory reports Sustainability accounting reports
Management reports
An item may appear on many orders. An order contains many items. The relationship between Item table and Order table is: Many-to-one One-to-many Many-to-many One-to-one
Many-to-many
When data is shown leaving a process but not entering a process, this is called Black hole Gray hole Miracle An acceptable data flow
Miracle
Network Database
Multiple Parents and Multiple Children
Relational Database
Multiple Tables
Database queries can retrieve data from: Multiple related tables Multiple reports Multiple forms Multiple databases
Multiple related tables
The Vendor Orders table contains the following database anomalies except: Update problem Deletion problem Normalization problem Insertion problem
Normalization problem
Hierarchical Database
One Parent and Multiple Children
Which statement is true regarding a one-to-many relationship? One-to-many relationships are the most common type of relationships in a relational database. For each one record in one database table there is one record in the related table. Many records in one table relate to many records in a related table. This type of relationship is problematic when building a database and must be eliminated using an intersection table.
One-to-many relationships are the most common type of relationships in a relational database
All the following statements about intersection tables are true except? An intersection table's primary key is a composite key. Intersection tables remove many-to-many relationships. The primary key for the intersection table includes the foreign keys of the tables. Only one field in an intersect table is needed to uniquely identify a record.
Only one field in an intersect table is needed to uniquely identify a record.
All the following statements about intersection tables are true except? Intersection tables remove many-to-many relationships. Only one field in an intersect table is needed to uniquely identify a record. An intersection table's primary key is a composite key. The primary key for the intersection table includes the foreign keys of the tables.
Only one field in an intersect table is needed to uniquely identify a record.
What is the purpose of an onscreen entry form? Onscreen entry forms help ensure information is entered only once in the database. Onscreen entry forms allow you to perform data Analysis that is cumbersome in a relational database. Onscreen entry forms provide a familiar interface for entering information into a database. Onscreen entry forms provide predictive modeling to gain insights from data to improve business decisions.
Onscreen entry forms provide a familiar interface for entering information into a database.
Payroll Cycle
Operations/Production System
When designing a database, which field would NOT belong in a table storing customer information? First Name Order Number Street Address Zip Code
Order number
Which of the relationships below is a many-to-many relationship? PO LINE, VENDORS ITEMS, PO LINE VENDORS, PURCHASE ORDERS PURCHASE ORDERS, ITEMS
PURCHASE ORDERS, ITEMS
An event typically not associated with the employee module of a baseline accounting system is Pay bills Enter time Pay payroll liabilities Calculate payroll
Pay bills
The financial modules usually includes the following events except Make closing entries Make correcting entries Pay interest expense Make adjusting entries
Pay interest expense
What are the three key factors to consider for a successful accounting system? People, processes, and technology Processes, budget, and time People, budget, and time Time, processes, and technology
People, processes, and technology
A column that uniquely identifies each row is called what? primary key foreign key input mask composite key
Primary key
Acme Process Payroll Liabilities Acme has an automated process for paying the payroll liabilities. On the appropriate date, the accounting system automatically initiates the process payroll liabilities event. Data from the Employee and Payroll Liabilities Account database tables are used in this process. At the completion of this process, the Cash Payments Account and Cash Account database tables are updated and an email is sent to the accountant. The accountant authorizes the payroll liabilities. The Employee, Payroll Liabilities Account, Cash Payments Account, and Cash Account database tables are updated. Payment is sent to the appropriate government entities. What are the events in the Acme Process Payroll Liabilities narrative? Update database tables and Authorize Payroll Liabilities Email Accountant and Send Payment Send Payment and Process Payroll Liabilities Process Payroll Liabilities and Authorize Payroll Liabilities
Process Payroll Liabilities and Authorize Payroll Liabilities
By using an intersection table, which field can be removed from the TimeSheet table? Project ID Week Ending Total Hours Employee ID
Project ID
When designing a database, which field would NOT belong in a table storing inventory information? Sale Price Part Number Purchase Order Cost
Purchase Order
To record an inventory order, the information would be entered in a screen that looks similar to which paper form? Purchase order Check Invoice Sales receipt
Purchase order
Which form would be used in the baseline vendor module? Purchase order Credit memo Time sheet Deposit slip
Purchase order
Supply Chain Management (SCM)
Purchasing Items from Vendors
The Vendors module in the Baseline Accounting System corresponds to which transaction cycle?
Purchasing cycle
The Vendors module in the Baseline Accounting System corresponds to which transaction cycle? Financial cycle Purchasing cycle Payroll cycle Sales cycle
Purchasing cycle
The Value Chain begins with which activity? Creating the products Selling items to customers Providing support to customers Purchasing items from vendors
Purchasing items from vendors
Which database interface component is typically used to search the database? Reports Navigation Queries Forms
Queries
An event typically associated with the vendor module of a baseline accounting system is Create invoices Make deposits Receive inventory Receive payments
Receive inventory
An event typically not associated with the financial module of a baseline accounting system is Closing entries Adjusting entries Record deposits Correcting entries
Record deposits
Normalization is an optimization process that minimizes which of the following
Redundancy
Normalization is an optimization process that minimizes which of the following: Database access Unauthorized access Redundancy Database integrity
Redundancy
Which database interface component is typically used to present the output of the system? Forms Navigation Reports Queries
Reports
The following accounting baseline modules use database forms except Reports module Vendor module Banking module Customer module
Reports module
Fraud and Internal Control Cybersecurity The Risk Intelligent Enterprise: Enterprise Risk Management
Safeguard accounting data
When depositing a customer payment, which table is usually not used? General Ledger table Cash Account table Sales Order table Customer table
Sales Order table
Which transactions are related to the sales cycle? Selling items to customers Paying employees Buying items from vendors None of the above
Selling items to customers
Which of the following would make a good primary key? date phone number name serial number
Serial number
Accounting System Insights Accounting Databases Accounting Interface: Database Forms, Queries, and Reports Accounting Systems and Business Processes Business Processes: Purchasing, Sales, and Payroll Cycles Integrated Enterprise Systems and Cloud Computing
Store accounting data
Purchasing Cycle
Supply Chain Management
Which types of reports are used by stakeholders to evaluate a company's ability to respond to economic, environmental, and social challenges? Financial accounting and regulatory reports Sustainability accounting reports Management reports Tax report
Sustainability accounting reports
Accounting System Development Database Design: ERD, REA, and SQL
System design
The third main clause of an SQL statement is the Action Criteria Field name Table name
Table name
When using an accounting database system, such as QuickBooks, what happens when an existing customer name is entered on an onscreen invoice form? The DBMS retrieves address and contact information and inserts it into the invoice. The DBMS retrieves inventory information and inserts it into the invoice. The DBMS prompts you to enter the address and contact information. The DBMS retrieves tax information and inserts it into the invoice.
The DBMS retrieves address and contact information and inserts it into the invoice
In the accounting systems context, which of the following is NOT correct? Most accounting information is not entered using debits and credits. The accounting information system is used to perform accounting activity faster. Business intelligence provides organizations with a competitive advantage. To understand accounting, the accountant today must understand databases.
The accounting information system is used to perform accounting activity faster.
Which of the following data is shared between a operations/production system and an accounting system? The cost of the raw materials The monthly sales levels Customer information The current inventory levels of the finished product
The current inventory levels of the finished product
The following statements regarding the Vendor Orders table above are true except: Deleting a vendor will also delete inventory information. The database requires a PO number and an item number to add a vendor record. The database does not break the referential integrity rule. The database requires entering the same vendor contact information multiple times.
The database does not break the referential integrity rule.
When a database has been normalized, which of the following is true? The database requires the user to enter data twice. The database tables do not have a many-to-many relationship. The database has an increased chance of redundancies. The database has an increased chance of inconsistencies.
The database tables do not have a many-to-many relationship.
While auditing the Accounts Payable records, the auditor discovers an entry for Coffee Emporium with an address of 809 Main St., St. Louis MO and another entry for Coffee Emporium with an address of 809 Main Street, St. Louis MO. Each entry has a different vendor number. Which of the following statements is false? The database views these as two separate accounts. The onscreen form for entering vendor information correctly performed data validation. Data was entered into the database incorrectly. The data needs scrubbing.
The onscreen form for entering vendor information correctly performed data validation.
Nancy Smith comes in to EspressoCoffee to provide her new address and you make the appropriate updates. When preparing a sales receipt for her a week later you notice Nancy's old address appears on receipt. What does this indicate about the database? The database is working correctly. The same customer was entered into the database multiple times. The address information was updated for the wrong Nancy Smith. Nancy Smith's order was entered incorrectly.
The same customer was entered into the database multiple times.
An advantage of customizing a baseline accounting system is The lack of standardization Adapting existing business processes to meet the baseline system may require extensive changes Change management may be needed to reduce stress and employee turnover The timeline for developing a system can be accelerated, significantly reducing the time required from start to finish
The timeline for developing a system can be accelerated, significantly reducing the time required from start to finish
Which of the relationships below is a many-to-many relationship?
TimeSheets, Projects
Which of the relationships below is a many-to-many relationship? Employee, TimeSheets TimeSheets, TS Line Projects, TS Line TimeSheets, Projects
TimeSheets, Projects
Which of the following is not an important reason to understand SQL programming? To add data to a relational database SQL injection cyberattacks are becoming more common To successfully conduct IT audits To reduce reliance on IT programmers
To add data to a relational databse
What is the purpose of a database query? To search the database to answer a specific question To provide a format for viewing data To connect related tables To uniquely identify a record in a database table
To search the database to answer a specific question
Operations/Production System (OPS)
Tracking and Coordinating Operations to Make the Service, Product, or Experience
Once the baseline accounting system is selected, the baseline system is configured or customized to meet the unique requirements and needs of the specific enterprise. True or False
True
The infinity symbol on a relationship line indicates that Referential Integrity is being enforced. True or False
True
You can define two or more fields in a table as primary keys. True or false
True
Which tier in the accounting system architecture that consists of onscreen forms? Accounting tier User tier Database tier Application tier
User tier
What is an alternative to "hard keyed" data? Creating the program in a way that does not require data. Alternatives to "hard keyed" data is not possible. All data must be "hard keyed." If user requirements are correctly defined, the data will not change and may be "hard keyed." Using variables in the program, such as cell addresses in a spreadsheet.
Using variables in the program, such as cell addresses in a spreadsheet.
What is an alternative to "hard keyed" data? Creating the program in a way that does not require data. Using variables in the program, such as cell addresses in a spreadsheet. Alternatives to "hard keyed" data is not possible. All data must be "hard keyed." If user requirements are correctly defined, the data will not change and may be "hard keyed."
Using variables in the program, such as cell addresses in a spreadsheet.
The Create Purchase Orders, Receive Items, and Enter Bills are in which baseline accounting system? Banking Vendor Customer Reporting
Vendor
In an accounting system database, which field belongs in a table containing inventory information? Purchase Order Invoice Number City Vendor ID
Vendor ID
Which field in the PURCHASE ORDERS table is a foreign key? PO Date PO No Shipping Vendor ID
Vendor ID
To add a vendor to the Vendor Orders table, the following information is required except: PO Number Vendor ID Vendor name Item Number
Vendor name
Purchasing Cycle
Vendors Module
Create purchase orders
Vendors module
Enter bills
Vendors module
Receive items
Vendors module
What modules comprise a baseline accounting system? Vendors, Employees, Customers, Banking, Financial, and Reports Vendors, Employees, Sales, Banking, Financial, and Reports Inventory, Employees, Sales, Banking, Accounting, and Reports Inventory, Employees, Sales, Banking, Financial, and Reports
Vendors, Employees, Customers, Banking, Financial, and Reports
To create a relational database based on the purchasing cycle, which types of data should be recorded in the database? Inventory items, Purchase orders, Invoices Vendors, Inventory items, Invoices Customers, Purchase orders, Invoices Vendors, Inventory items, Purchase orders
Vendors, Inventory items, Purchase orders
Which of the following are events in the Order DFD? Sales Order Line and Sales Order Store Order Information and Item information Verify Order Forms, Verify Customer Credit, Customer Information Verify Customer Identity, Verify Order Forms, Store Order Information
Verify Customer Identity, Verify Order Forms, Store Order Information
Which of the following are not data flows in the Order DFD? Verify Customer Identity Customer Credit Request Customer Information Verified Credit Information
Verify customer identity
In a data flow diagram, what does the Event represent? What When/How Where Who
What
In a data flow diagram, what does the Agent represent? Who When/How Where What
Who
An event typically associated with the banking module of a baseline accounting system is Receive payments Create invoices Make adjusting entries Write checks
Write checks
The first step in creating a data flow diagram is Trace the data flows Write the narrative for the business activity Create an event-agent-database table Identify the agents
Write the narrative for the business activity
When retrieving data from a hierarchical database, which of the following is false? You need to know how the tables are related. You need to know the record address of the data. You need to understand the database structure. You need to understand the parent/child record relationship.
You need to know how the tables are related.
In EXCEL, you can display the cell formulas or cell results. What is the keyboard shortcut for this operation? Press CTRL + `(__________ accent). enter ! ~ `
`
A frantic Barney Rubble lost a large sale because he could not access the system to verify the inventory was in stock and ready to be shipped. Which of the following characteristics of useful information is absent in the situation described above? relevant reliable complete timely understandable verifiable accessible
accessible
Accounting information plays major roles in managerial decision making by providing a basis for choosing among alternative actions. identifying situations requiring management action. reducing uncertainty. all of the above
all of the above
When the AIS provides information in a timely and accurate manner, it stands as an example of improving the quality and reducing the costs of products or services. improving efficiency. improved decision making. all of the above
all of the above
software
applications
Creating a query is like: asking the database a question. opening an existing database. creating a new table. sorting the data.
asking the database a question
Input
capturing information to store
Which system is not part of the revenue cycle? cash disbursements sales order processing shipping accounts receivable
cash disbursements
To record a payment for inventory delivered, the information would be entered in a screen that looks similar to which paper form? Sales receipt Invoice Purchase order Check
check
Information is best described as data that has been organized and processed so that it is meaningful to the user. the same thing as data. raw facts about transactions. facts that are useful when processed in a timely manner.
data that has been organized and processed so that it is meaningful to the user.
An accounting information system (AIS) processes ________ to provide users with ________ data; benefits information; data data; transactions data; information
data; information
a collection of related tables
database
a computer-based form for entering data into the database
database form
used to extract data from a database, such as searching for a customer's account balance
database query
a computer-based output to display
database report
The only way for you to access the files I shared with you is through the email I sent you about the sharing. True or False
false
Each column in a table is called what? primary key form field record
field
a piece of data, such as customer first name
field
columns
fields
In EXCEL, you can use keyboard shortcut to move around the worksheets. Keyboard shortcut Ctrl + PgUp will move from the current worksheet to the sheet on the __________? either left or right right neither left or right left
left
In which type of table relationship can there be many records in the first table and many records in the second table? one-to-one one-to-many many-to-many both a and b
many-to-many
Information is: basically the same as data raw facts about transactions the inputs to an information system organized, meaningful, and useful outputs of an information system
organized, meaningful, and useful outputs of an information system
Which system is not part of the expenditure cycle? cash disbursements purchasing production planning/control accounts payable
production planning/control
Database Management Systems does all the following except? provide an interface for entering data transfer data from the accounting software to the database delete data from the database run queries
provide an interface for entering data
The primary objective of accounting is to ensure the profitability of an organization. implement strong internal controls. prepare financial statements. provide useful information to decision makers.
provide useful information to decision makers.
a collection of related fields
record
rows
records
In EXCEL, you can use keyboard shortcut to move around the worksheets. Keyboard shortcut Ctrl + PgDn will move from the current worksheet to the sheet on the __________? left neither left or right either left or right right
right
Which of the following would make a good primary key?
serial number
Process
sorting and storing information
Output
summarizing information to generate reports
a collection of related records
table
A good example of how an AIS is used to share knowledge within an organization is the monitoring of production equipment to watch for defects. the use of tablets to access a network for messaging worldwide. The use of a corporate database to help staff identify the relevant experts who can help with a particular client. the use of point-of-sale data to determine hot-selling items.
the use of a corporate database to help staff identify the relevant experts who can help with a particular client.
A good example of how an AIS is used to share knowledge within an organization is the monitoring of production equipment to watch for defects. the use of tablets to access a network for messaging worldwide. the use of a corporate database to help staff identify the relevant experts who can help with a particular client. the use of point-of-sale data to determine hot-selling items.
the use of a corporate database to help staff identify the relevant experts who can help with a particular client.
In contrast to a real-time transaction processing system, in a batch transaction processing system there is a lag between the time when the economic event occurs and the financial records are updated there is a lag between the time when the economic event occurs and the financial records are updated relatively more dedicated computing resources are required master files are always up to date processing takes place when the economic event occurs
there is a lag between the time when the economic event occurs and the financial records are updated
In 2003, Singh Manufacturing implemented a Web-based information system that allows all employees to access mission-critical information. The intention was to increase production efficiency. Unfortunately, it had the opposite effect, as deliveries fell behind schedule and costs increased. Shaman Gupta, the director of information technology services, asked Ashlee Wells to come in and talk with him about the system. Ashlee is a long-time employee of Singh, and her opinion is valued by her peers and by her supervisor. "So Ashlee, how's it going down there in the shop?" "Not so good, Shaman. Used to be we got a weekly pick list so we knew how to plan production. Now, we got that computer system. Most of us can't figure out how to use it to do our jobs. Is there some way to print out a pick list?" Shaman thought for a while before responding. "Well, Ashlee, to tell you the truth, I'm not so sure how to do it myself, but there must be a way. We'll bring in the consultants that helped us build the system. Maybe they can help." Which of the following characteristics of useful information is absent in the situation described above? relevant reliable complete timely understandable verifiable accessible
understandable
