Chapter 3
End
the end of a process
A BPD provides users a ________ of the different steps or activities in a business process. A. visual view B. decision tree C. narrative D. data flow
A
In a DFD, a data destination is represented by A. a square. B. an arrow. C. two horizontal lines. D. a bubble.
A
Which of the following flowcharts illustrates the flow of data among areas of responsibility in an organization? A. document flowchart B. computer configuration chart C. program flowchart D. system flowchart
A
Which of the following is not a flowcharting symbol category? A. Reporting B. Processing C. Storage D. Input/output
A
Which of the following statements is FALSE? A. DFDs help convey the timing of events. B. A document flowchart emphasizes the flow of documents or records containing data. C. Flowcharts make use of many symbols. D. Both a and b are false.
A
computer processing
A computer-performed processing function; usually results in a change in data or information
manual operation
A processing operation performed manually
Which of the following are data flow diagram preparation guidelines? (Check all that apply.) A. All data flows should come from, and go to, a transformation process, a data store, a source, or destination. B. Processes and data stores typically take their names from the data inflows or outflows. C. Data flows can only move in one direction. D. In a DFD, you should always show how the system starts and stops.
A, B
Which of the following are business process diagram preparation guidelines? (Check all that apply.) A. Place the name, date, and preparer's name on each page of the completed BPD B. Identify business processes, documents, data flows, and data processing procedures C. Get an understanding of the system using tools, such as observing business processes and data flows, or by walking through the system transactions D. Divide the BPD into columns with labels, clearly label all symbols, and use arrowheads on all flow lines E. Show documents as they flow through the system, and show where each is stored
A, B, C
Which of the following are flowchart preparation guidelines? (Check all that apply.) A. Show data entered into, or retrieved from, a database as passing through a processing operation (computer program) first. B. Show the final disposition of all the documents C. Do not indicate on the flowchart who prepared the flowchart D. Identify the business processes, documents, data flows, and data processing procedures to be flowcharted E. Show where documents or processes originate, and data are processed, but do not show where data are stored or sent
A, B, D
Which of the following are business process diagram preparation guidelines? (Check all that apply.) A. Each row or swim lane in a BPD contains the activities performed by the indicated employee or department B. Unlike DFDs, most BPDs will not start with an action verb C. Show what technology is used in each business process D. BPDs depict the major steps in a process sequentially, reading from left to right and top to bottom E. A BPD, no matter how detailed, is rarely sufficient to evaluate internal controls, such as whether duties are properly segregated
A, D
With respect to flowcharts, which of the following statements is (are) true? (Check all that apply.) A. An internal control flowchart can be used to describe, analyze, and evaluate internal control strengths. B. An internal control flowchart is not very helpful in spotting system weaknesses or inefficiencies. C. Flowcharts can be used to analyze how to improve business processes, but not document flows. D. A system flowchart describes the specific logic used to perform a process shown on a program flowchart. E. Document flowcharts trace a document from its cradle to its grave, showing everything that happens as it flows through the system.
A, E
off-page connector
An entry from, or an exit to, another page
A BPD for the revenue cycle will include which of the following? A. Description of all human resource and payroll functions within an organization B. Description of all selling functions within an organization C. Description of all purchasing functions performed within an organization D. Description of all the major functions performed within all cycles within an organization
B
A ______ is a pictorial, analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. A. BFD B. flowchart C. context flow diagram D. narrative
B
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. A system flowchart is a narrative representation of an information system. C. Flowcharts are easy to prepare and revise when the designer utilizes a flowcharting software package. D. Flowcharts use a standard set of symbols to describe pictorially the flow of documents and data through a system.
B
With respect to data flow diagrams, which of the following statements is (are) true? (Check all that apply.) A. A process represents a repository of stored data. B. A data flow diagram graphically describes the flow of data within an organization. C. In a DFD, a data source is represented by a circle and a data destination is represented by a square. D. A data store represents the movement of data among processes, sources, and destinations.
B
Which of the following are flowchart preparation guidelines? (Check all that apply.) A. It is usually not necessary to show procedures and processes in the order they take place. B. In documents flowcharts, divide the flowchart into columns with labels, clearly label all symbols, and use arrowheads on all the flow lines. C. Develop an understanding of the system using tools, such as interviews or questionnaires, or by walking through the system transactions. D. Design the flowchart so that data flow from bottom to top and from right to left. E. There is no need to identify departments, job functions, or external parties on the flowchart.
B, C
With respect to data flow diagrams, which of the following statements are true? (Check all that apply.) A. A context diagram is the lowest-level DFD; it provides a low-level view of a system. B. In order to provide more information, a portion of a level-zero diagram (such as process 2.0) can be divided into sub-processes (for example, 2.1, 2.2, and 2.3, if there are three sub-processes). C. DFDs are subdivided into successively lower levels in order to provide ever-increasing amounts of detail. D. If two or more data flows move together, two lines are used. If the data flow separately, a single line is used.
B, C
Which of the following are data flow diagram preparation guidelines? (Check all that apply.) A. Include all error paths, no matter how unimportant they may seem B. Include all relevant data elements so that they are considered during the system development C. All transformation processes should have one or more incoming data flows, but may not have an outgoing data flow D. Give each process a sequential number to help readers navigate among the DFD levels
B, D
A DFD is a representation of which of the following? A. decision rules in a computer program B. the logical operations performed by a computer program C. flow of data in an organization D. computer hardware configuration
C
A graphical description of a company's processes is called a: A. Program flowchart B. Document flowchart C. Business process diagram D. Data flow diagram
C
A graphical description of data sources, data flows, transformation processes, data storage, and data destinations is called A. a business process diagram. B. a context diagram. C. a data flow diagram. D. a flowchart.
C
All of the following are recommended guidelines for making flowcharts more readable, clear, concise, consistent, and understandable EXCEPT: A. Design the flowchart so that flow proceeds from top to bottom and from left to right. B. Divide a document flowchart into columns with labels. C. Flowchart all data flows, especially exception procedures and error routines. D. Show the final disposition of all documents to prevent loose ends that leave the reader dangling.
C
How are data sources and destinations represented in a data flow diagram? A. as a circle B. as a curved arrow C. as a square D. as two parallel lines E. as none of the above
C
The documentation skills that accountants require vary with their job function. However, all accountants should at least be able to do which of the following? A. Teach others how to prepare documentation. B. Critique and correct documentation that others prepare. C. Read documentation to determine how the system works. D. Prepare documentation for a newly developed information system.
C
The flowchart that show the sequence of logical operations executed by a computer is called a: A. Operations flowchart B. Decision flowchart C. Program flowchart D. Systems flowchart
C
Which of the following BPD symbols is used to show an activity in a process? (see images in text) A. circle B. arrow C. rounded rectangle D. diamond
C
Which of the following Flowchart symbols is used to show an annotation in a flowchart? (see text for images) A. cylinder B. rectangle C. sideways goalpost D. rectangle with bottom squiggle
C
Which of the following is not a guideline when preparing a data flow diagram? A. Group transformation processes B. Give each process a sequential number C. Do not ignore any aspects of the system D. Subdivide the DFD
C
Which of the following statement(s) is(are) true? (Check all that apply.) A. There are only a small number of different symbols that can be used in drawing a BPD. B. A BPD for the revenue cycle will only describe the functions performed by the purchasing company. C. The Business Process Modeling Initiative Notation Working Group established standards for drawing BPDs. D. BPDs only describe interactions within an entity; it is never used to describe interactions between entities.
C
on-page connector
Connects the processing flow on the same page; its usage avoids lines crisscrossing a page
magnetic tape
Data stored on a magnetic tape; tapes are popular back-up storage mediums
A well-planned and drawn level 0 data flow diagram for the revenue cycle would show which of the following processes? A. 1.1 Take customer's order; 1.2 Ship product; 1.3 Bill customer. B. 0.1 Take customer's order; 0.2 Ship product; 0.3 Bill customer. C. 0.1 Take customer's order; 0.12 Ship product; 0.13 Bill customer. D. 1.0 Take customer's order; 2.0 Ship product; 3.0 Bill customer.
D
All of the following are guidelines that should be followed in naming DFD data elements EXCEPT: A. Choose active and descriptive names. B. Make sure the names describe all the data or the entire process. C. Process names should include action verbs such as update, edit, prepare, and record. D. Name only the most important DFD elements.
D
The type of flowchart that illustrates the flow of documents and data among areas of responsibility within an organization is called A. business process flowchart B. program flowchart. C. system flowchart. D. document flowchart.
D
The type of flowchart that illustrates the relationships among system input, processing, storage, and output in an organization is called ________ A. internal control flowchart. B. program flowchart. C. document flowchart. D. system flowchart.
D
Which of the following data flow diagram symbols is used to show a transformation process in a DFD? (see text for images) A. Triangle B. Double Lines C. Square D. Circle
D
electronic data entry
Electronic data entry device such as a computer, terminal, tablet, or phone
electronic output
Information displayed by an electronic output device such as a terminal, monitor, or screen
journal/ledger
Paper-based accounting journals and ledgers
electronic input and output device
The electronic data entry and output symbols are used together to show a device used for both
A DFD consists of the following four basic elements: data sources and destinations, data flows, transformation processes, and data stores. Each is represented on a DFD by a different symbol. True False
True
Documentation methods such as DFDs, BPDs, and flowcharts save both time and money, adding value to an organization. True False
True
terminal
a beginning, end, or point of interruption in a process; also used to indicate an external party
Decision
a decision, with a brief description of the activity inside the symbol
decision
a decision-making step
business process diagram
a visual way to describe the different steps or activities in a business process
annotation
addition of descriptive comments or explanatory notes as clarification
Activity in a process
an activity, with a brief description of the activity inside the symbol
Self-Test 3-3: Common Input/Output Flowcharting Symbols (see textbook for images) Document
an electronic or paper document or report
Self-Test 3-4: Common Processing and Storage Flowcharting Symbols (see textbook for images) database
data stored electronically in the database
Self-Test 3-5: Common Flow and Miscellaneous Flowcharting Symbols (see textbook for images) document or processing flow
direction of processing or document flow; normal flow is down and to the right
paper document file
file of paper documents; letters indicate file- ordering sequence: N=numerically A= alphabetically D= by date
Flow
flow of data or information during the process
data flow diagram
graphical description of how data flows from a data source through transformation processes to data stores and destinations
multiple copies of paper document
illustrated by overlapping the document symbol and printing the document number on the face of the document in the upper right corner
documentation
narratives, flowcharts, diagrams, and other written materials that explain how a system works
system flowchart
pictorially depicts the relationships among system input, processing, storage, and output
document flowchart
pictorially illustrates the flow of documents and data among areas of responsibility within an organization
program flowchart
pictorially illustrates the sequence of logical operations performed by a computer in executing a program
Annotation information
relates information that helps explains something in the process to a symbol
Self-Test 3-2: Business Process Diagram Symbols- see textbook for symbols Start/Begin
the start or beginning of a process
communication link
transmission of data from one geographic location to another via communication lines
flowchart
uses a specialized set of input/output, processing, storage, flow, and other symbols to describe pictorially several different aspects of a system
narrative description
written, step-by-step explanation of system components and how they interact
