AC 203 Topic 2 and 3

How are data sources and destinations represented in a data flow diagram?

• As a square

• As a curved arrow

• As a circle

• As two parallel lines

• None of the Above

All of the following are guidelines that should be followed in naming DFD data elements, Except:

• Process names should include action verbs such as update, edit, prepare and record.

• Make sure the names describe all the data or the entire process

• Name only the most important DFD elements

• Choose active and descriptive names

The above diagram represent the following action in a system, " The system prepares a check that is mailed to the customer.

• True

• False

The diagram provided describe the following, " An accounts receivable aging report is prepared from the accounts receivable master file and the cash receipts master file.

• True

• False

A report is prepared from data stored on a data base. Is the statement describing the given diagram, true or false?

• True

• False

___________________________ occurs when the system assigns to a transaction a combination of characters that distinguish the classification to which it belongs.

• Chart of Accounts

• Coding

• Summarizing

• Classification

The following are advantages of coding in Accounting Information Systems, except?

• Concisely represent large amount of complex information

• Provides means of accountability over the completeness of transactions processed

• Help in identifying unique transactions and accounts within a file

• Support the audit function by providing effective audit opinion

______________________________ are codes that distinguish each responsibility centre from others in the organization chart.

Which of the following is not a type of coding structure?

• Sequential Codes

• Block Codes

• Mnemonic Codes

• Accounting Codes

__________________________________ is a created list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received.

• Trial balance statement

• Balance Sheet

• Charts of Accounts

• Ledgers