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Study Resources (Accounting)

51) Which of the following is a true statement? A) Business strategy directly influences AIS, but not information technology. B) Information technology directly influences organizational culture, but not business strategy. C) Organizational culture directly influences business strategy, but not AIS. D) AIS directly influences information technology, but not business strategy. 52) The transaction cycle that.
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68) Differentiate between an AIS course and other accounting courses. 69) What is the purpose behind the five primary activities in the value chain? 70) How can an AIS add value to the organization? 71) How can a well-designed AIS improve the efficiency and effectiveness of a company's value chain?.
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11) The logical structure of a database is described by the A) data dictionary. B) schema. C) database management system. D) internal level. 12) The schema that provides an organization-wide view of the entire database is known as the A) external-level schema. B) internal-level schema. C) conceptual-level schema. D) logical view.
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70) Discuss the ways in which information professionals interact with documentation tools and the various levels of understanding necessary. 71) Explain two reasons why it is important to have a working knowledge of DFDs and flowcharting. 72) What does the Sarbanes-Oxley Act require that is relevant to documentation tools? 73) Describe.
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67) What is the purpose of source documents? What controls are embedded in source documents? Give two examples of source documents. 68) Describe an audit trail. 69) Explain how data is organized and stored in an AIS. 70) Describe the basic cycles and business activities for a typical merchandising company. 1 .
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21) The general ledger account that corresponds to a subsidiary ledger account is known as a A) dependent account. B) attribute account. C) entity account. D) control account. 22) Pre-numbered checks, invoices, and purchase orders are examples of A) sequence codes. B) block codes. C) group codes. D) mnemonic codes. 23) A chart of.
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41) In Petaluma, California, electric power is provided to consumers by the Power To The People Electrical Company (PTTP), a local co-op. Each month PTTP mails bills to 70,000 households and then processes payments as they are received. What is the best way for this business to ensure that payment.
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11) Which of the following is not a true statement? A) Documentation tools save an organization both time and money. B) Documentation tools are used extensively in the systems development process. C) Data flow diagrams and flowcharts are the two most frequently used systems development documentation tools. D) Data flow diagrams and flowcharts.
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51) The coding technique most likely used for sales orders is called a A) group code. B) block code. C) data code. D) sequence code. 52) Data processing includes all of the following except A) verifying subsidiary ledger balances. B) changing customer addresses. C) removing inventory items no longer offered. D) adding the name of a new vendor. 53) Which.
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  1) What is one reason why AIS threats are increasing? A) LANs and client/server systems are easier to control than centralized, mainframe systems. B) Many companies do not realize that data security is crucial to their survival. C) Computer control problems are often overestimated and overly emphasized by management. D).
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66) Describe a major advantage of database systems over file-oriented transaction processing systems. 67) What is the difference in logical view and physical view? 68) Describe the different schemas involved in a database structure. What is the role of accountants in development of schemas? 69) Describe a data dictionary. 1 .
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11) SAS No. 99 requires that auditors A) plan audits based on an analysis of fraud risk. B) detect all material fraud. C) alert the Securities and Exchange Commission of any fraud detected. D) take all of the above actions. 12) Which of the following is not a management characteristic that increases pressure to commit.
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11) Data must be collected about three facets of each business activity. What are they? A) the business activity, the resources it affects, the people who participate B) the business activity, the transactions it creates, the impact on the financial statements C) the inputs, outputs and processes used D) who is involved, what was.
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31) The fraud that requires the least computer knowledge or skill involves A) altering or falsifying source data. B) unauthorized use of computers. C) tampering with or copying software. D) forging documents like paychecks. 32) The simplest and most common way to commit a computer fraud is to A) alter computer input..
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41) Which of the following is not an example of social engineering? A) Obtaining and using another person's Social Security Number, credit card, or other confidential information B) Creating phony Web sites with names and URL addresses very similar to legitimate Web sites in order to obtain confidential information or to distribute.
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1) Graphical representations of information are often supplemented by A) product specifications. B) narrative descriptions. C) logic charts. D) oral descriptions from management. 2) The correct label for Shape 1 in the flowchart below is A) Purchase Order 2 B) Purchase Requisition 1 C) Accounts Payable Trial Balance D) 2 3) The correct label for.
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  1) Using a file-oriented approach to data and information, data is maintained in A) a centralized database. B) many interconnected files. C) many separate files. D) a decentralized database. 2) In a well-structured relational database, A) every table must be related to at least one other table. B) every table must be.
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31) Telefarm Industries is a telemarketing firm that operates in the Midwest. The turnover rate among employees is quite high. Recently, the information technology manager discovered that an unknown employee had used a Bluetooth-enabled mobile phone to access the firm's database and copy a list of customers from the past.
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70) Explain the types of attributes that tables possess in a relational database. 71) Explain the two advantages semantic data modeling has over normalization when designing a relational database. 72) Explain the difference between file-oriented transaction processing systems and relational database systems. Discuss the advantages and disadvantages of each system..
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31) The general ledger A) is used to record infrequent or non-routine transactions. B) simplifies the process of recording large numbers of repetitive transactions. C) records all detailed data for any general ledger account that has individual sub-accounts. D) contains summary-level data for every account of the organization. 32) A subsidiary ledger A) is.
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41) Which of the statements below is incorrect? A) Semantic data modeling facilitates the efficient design of databases. B) Semantic data modeling facilitates communicating with the intended users of the system. C) Semantic data modeling allows a database designer to use knowledge about business processes to design the database. D).
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78) What are the basic requirements when logically designing a relational database model? 79) Describe what you think will be the main impact of database technology in your career. 80) Chagall Curtain Company is changing from a file-oriented system to a relational database system. Design at least three tables that would.
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