AIS by JAMES HALL Chapter 2 MCQs with Answers

March 11, 2022 Computerized Accounting 593 Views

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Accounting Information System by James HALL MCQs with Answers

Chapter No. 2 : The Information System: An Accountant’s Perspective MCQs with Answers

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A documentation tool used to represent the logical elements of a system is a(n) :

programming flowchart

entity relationship diagram

system flowchart

data flow diagram

Correct! Wrong!

Which of the following is true of the relationship between subsidiary ledgers and general ledger accounts?

The two contain different and unrelated data.

All general ledger accounts have subsidiaries.

The relationship between the two provides an audit trail from the financial statements to the source documents.

The total of subsidiary ledger accounts usually exceeds the total in the related general ledger account.

Correct! Wrong!

In a hashing structure :

two records can be stored at the same address.

pointers are used to indicate the location of all records.

pointers are used to indicate location of a record

all locations on the disk are used for record storage.

Correct! Wrong!

Is the system flowchart symbol for:

on-page connector

off-page connector.

home base

manual operation.

document

Correct! Wrong!

Which of the following files is a temporary file?

transaction file

master file

reference file

none of the above

Correct! Wrong!

Which statement is NOT correct? The indexed sequential access method

is used for very large files that need both direct access and batch processing.

may use an overflow area for records.

provides an exact physical address for each record.

is appropriate for files that require few insertions or deletions.

Correct! Wrong!

Sequential file processing will not permit a. data to be edited on a separate computer run :

The use of a database structure.

data to be edited on a separate computer run.

data to be edited in an offline mode

batch processing to be initiated from a terminal.

data to be edited on a real-time basis

Correct! Wrong!

Which statement is NOT correct?

Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records.

Indexed random files use disk storage space efficiently.

Indexed random files are efficient when processing a large portion of a file at one time

Indexed random files are easy to maintain in terms of adding records.

Correct! Wrong!

Which of the following is NOT a true statement?

Transactions are recorded on source documents and are posted to journals.

Transactions are recorded in journals and are posted to ledgers.

Infrequent transactions are recorded in the general journal.

Frequent transactions are recorded in special journals.

Correct! Wrong!

A coding scheme in the form of acronyms and other combinations that convey meaning is a(n) :

sequential code

block code

alphabetic code

mnemonic code

Correct! Wrong!

Real-time systems might be appropriate for all of the following EXCEPT :

airline reservations

payroll.

point-of-sale transactions

air traffic control systems.

all of these applications typically utilize real time processing.

Correct! Wrong!

Which statement is NOT true?

Business activities begin with the acquisition of materials, property, and labor in exchange for cash.

The conversion cycle includes the task of determining raw materials requirements.

Manufacturing firms have a conversion cycle but retail firms do not

A payroll check is an example of a product document of the payroll system.

A journal voucher is actually a special source document.

Correct! Wrong!

Which of the following statements is NOT true?

Sorting records that are coded alphabetically tends to be more difficult for users than sorting numeric sequences.

Mnemonic coding requires the user to memorize codes.

Sequential codes carry no information content beyond their order in the sequence.

Mnemonic codes are limited in their ability to represent items within a class.

Correct! Wrong!

The production subsystem of the conversion cycle includes all of the following EXCEPT :

determining raw materials requirements.

make or buy decisions on component parts.

release of raw materials into production.

scheduling the goods to be produced.

Correct! Wrong!

Which of the following is NOT true of a turnaround document?

They are both input and output documents.

Correct! Wrong!

An advantage of a physical address pointer is that :

it points directly to the actual disk storage location.

it is easily recovered if it is inadvertently lost.

it remains unchanged when disks are reorganized.

all of the above are advantages of the physical address pointer

Correct! Wrong!

Which of the following is NOT an advantage of real-time processing files over batch processing?

shorter transaction processing time

reduction of inventory stocks

improved customer service

all are advantages

Correct! Wrong!

Which statement is NOT correct?

Legacy systems may process financially significant transactions.

Some legacy systems use database technology.

Mainframes are exclusive to legacy systems, while modern systems use only the client server model.

All the above are true

Correct! Wrong!

A chart of accounts would best be coded using a(n) ______________ coding scheme.

alphabetic

mnemonic

block

sequential

Correct! Wrong!

A documentation tool that depicts the physical flow of information relating to a particular transaction through an organization is a :

system flowchart

program flowchart

decision table

work distribution analysis

systems survey

Correct! Wrong!

Which statement is true about a hashing structure?

The same address could be calculated for two records.

Storage space is used efficiently

Records cannot be accessed rapidly.

A separate index is required

Correct! Wrong!

Click Next Button or HERE for more Questions

OR
Choose formt the Followings :

Accounting Information System by James HALL

Part 1 : Overview of Accounting Information Systems

Chapter # 1 : The Information System: An Accountant’s Perspective

Chapter # 2 : Introduction to Transaction Processing

Chapter # 3 : Ethics, Fraud, and Internal Control

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Part II : Transaction Cycles and Business Processes

Chapter # 4 : The Revenue Cycle

Chapter # 5 : The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

Chapter # 6 : The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures

Chapter # 7 : The Conversion Cycle

Chapter # 8 : Financial Reporting and Management Reporting Systems

Part III : Advanced Technologies in Accounting Information

Chapter # 9 : Database Management Systems

Chapter # 10 : The REA Approach to Database Modeling

Chapter # 11 : Enterprise Resource Planning Systems

Chapter # 12 : Electronic Commerce Systems

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Part IV : Systems Development Activities

Chapter # 13 : Managing the Systems Development Life Cycle

Chapter # 14 : Construct, Deliver, and Maintain Systems Project

Part V : Computer Controls and Auditing

Chapter # 15 : IT Controls Part I: Sarbanes-Oxley and IT Governance

Chapter # 16 : IT Controls Part II: Security and Access

Chapter # 17 : IT Controls Part III: Systems Development, Program Changes, and Application Controls

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AIS by JAMES HALL Chapter 2 MCQs with Answers

Accounting Information System by James HALL MCQs with Answers

A documentation tool used to represent the logical elements of a system is a(n) :

Which of the following is true of the relationship between subsidiary ledgers and general ledger accounts?

In a hashing structure :

Is the system flowchart symbol for:

Which of the following files is a temporary file?

Which statement is NOT correct? The indexed sequential access method

Sequential file processing will not permit a. data to be edited on a separate computer run :

Which statement is NOT correct?

Which of the following is NOT a true statement?

A coding scheme in the form of acronyms and other combinations that convey meaning is a(n) :

Real-time systems might be appropriate for all of the following EXCEPT :

Which statement is NOT true?

Which of the following statements is NOT true?

The production subsystem of the conversion cycle includes all of the following EXCEPT :

Which of the following is NOT true of a turnaround document?

An advantage of a physical address pointer is that :

Which of the following is NOT an advantage of real-time processing files over batch processing?

Which statement is NOT correct?

A chart of accounts would best be coded using a(n) ______________ coding scheme.

A documentation tool that depicts the physical flow of information relating to a particular transaction through an organization is a :

Which statement is true about a hashing structure?

Accounting Information System by James HALL

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