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Chapter 2
桰
ntroduction
to Transaction Processing
TRUE/FALSE
1.
Processing more
transactions at a lower unit cost makes batch
processing more efficient than real-time
systems.
ANS:
T
2.
The process of acquiring raw materials
is part of the conversion cycle.
ANS:
F
3.
Directing
work-in-process through its various stages of
manufacturing is part of the conversion
cycle.
ANS:
T
4.
The top portion of the monthly bill
from a credit card company is an example of a
turn-around
document.
ANS:
T
5.
The general
journal is used to record recurring transactions
that are similar in nature.
ANS:
F
6.
Document
flowcharts are used to represent systems at
different levels of detail.
ANS:
F
7.
Data flow
diagrams represent the physical system.
ANS:
F
8.
Document
flowcharts are often used to depict processes that
are handled in batches.
ANS:
T
9.
Program flowcharts depict the type of
media being used (paper, magnetic tape, or disks)
and terminals.
ANS:
F
10.
System flowcharts represent the input
sources, programs, and output products of a
computer system.
ANS:
T
11.
Program flowcharts are used to describe
the logic represented in system
flowcharts.
ANS:
T
12.
Batch processing systems can store data
on direct access storage devices.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
ANS:
T
Backups are automatically produced in a
direct access file environment.
ANS:
F
The box symbol represents a temporary
file.
ANS:
F
Auditors may
prepare program flowcharts to verify the
correctness of program logic.
ANS:
T
A control account is a general ledger
account which is supported by a subsidiary
ledger.
ANS:
T
The most
significant characteristic of direct access files
is access speed.
ANS:
T
Real time
processing is used for routine transactions in
large numbers.
ANS:
F
Batch
processing is best used when timely information is
needed because this method processes data
efficiently.
ANS:
F
An inverted
triangle with the letter
揘
represents a file in
搉
ame
order.
ANS:
F
Real-time
processing in systems that handle large volumes of
transactions each day can create
operational inefficiencies.
ANS:
T
Operational inefficiencies occur
because accounts unique to many concurrent
transactions need to be
updated in real
time.
ANS:
F
Operational
inefficiencies occur because accounts common to
many concurrent transactions need to be
updated in real time.
ANS:
T
Batch processing of noncritical
accounts improves operational
efficiency.
ANS:
T
25.
Batch processing of accounts common to
many concurrent transactions reduces operational
efficiency.
ANS:
F
MULTIPLE
CHOICE
1.
Which system is not part of the
expenditure cycle?
a.
cash
disbursements
b.
payroll
c.
production
planning/control
d.
purchases/accounts payable
ANS:
C
2.
Which system produces information used
for inventory valuation, budgeting, cost control,
performance reporting, and make-buy
decisions?
a.
sales order
processing
b.
purchases/accounts payable
c.
cash disbursements
d.
cost accounting
ANS:
D
3.
Which of the following is a turn-around
document?
a.
remittance
advice
b.
sales order
c.
purchase order
d.
payroll check
ANS:
A
4.
The order of the entries made in the
ledger is by
a.
transaction
number
b.
account number
c.
date
d.
user
ANS:
B
5.
The order of the entries
made in the general journal is by
a.
date
b.
account
number
c.
user
d.
customer number
ANS:
A
6.
In general a special
journal would not be used to record
a.
sales
b.
cash
disbursements
c.
depreciation
d.
purchases
ANS:
C
7.
Which account is least likely to have a
subsidiary ledger?
a.
sales
b.
accounts receivable
c.
fixed assets
d.
inventory
ANS:
A
8.
Subsidiary ledgers are used in manual
accounting environments. What file is comparable
to a
subsidiary ledger in a
computerized environment?
a.
archive file
b.
reference file
c.
transaction file
d.
master file
ANS:
D
9.
A journal is used in
manual accounting environments. What file is
comparable to a journal in a
computerized environment?
a.
archive file
b.
reference file
c.
transaction file
d.
master file
ANS:
C
10.
In a computerized environment, a list
of authorized suppliers would be found in the
a.
master file
b.
transaction file
c.
reference file
d.
archive file
ANS:
C
11.
Which of the
following is an archive file?
a.
an accounts payable subsidiary ledger
b.
a cash receipts file
c.
a sales journal
d.
a file of accounts
receivable that have been written off
ANS:
D
12.
Which
document is not a type of source document?
a.
a sales order
b.
an employee time card
c.
a paycheck
d.
a sales return receipt
ANS:
C
13.
The most
important purpose of a turn-around document is to
a.
serve as a source
document
b.
inform a
customer of the outstanding amount payable
c.
provide an audit trail
for the external auditor
d.
inform the bank of electronic funds
deposits
ANS:
A
14.
Which type of graphical documentation
represents systems at different levels of detail?
a.
data flow diagram
b.
document flowchart
c.
system flowchart
d.
program flowchart
ANS:
A
15.
Data flow diagrams
a.
depict logical tasks that are being
performed, but not who is performing them
b.
illustrate the
relationship between processes, and the documents
that flow between them
and trigger
activities
c.
represent
relationships between key elements of the computer
system
d.
describe in detail
the logic of the process
ANS:
A
16.
Document
flowcharts
a.
depict logical
tasks that are being performed, but not who is
performing them
b.
illustrate the relationship between
processes, and the documents that flow between
them
and trigger activities
c.
represent relationships
between key elements of the computer system
d.
describe the logic of the
process
ANS:
B
17.
When determining the batch size, which
consideration is the least important?
a.
achieving economies by
grouping together large numbers of transactions
b.
complying with legal
mandates
c.
providing
control over the transaction process
d.
balancing the trade off between batch
size and error detection
ANS:
B
18.
In contrast
to a real-time system, in a batch processing
system
a.
there is a lag
between the time when the economic event occurs
and the financial records
are updated
b.
relatively more resources
are required
c.
a greater
resource commitment per unit of output is required
d.
processing takes place
when the economic event occurs
ANS:
A
19.
In contrast
to a batch processing system, in a real-time
system
a.
a lag occurs
between the time of the economic event and when
the transaction is recorded
b.
relatively fewer hardware, programming,
and training resources are required
c.
a lesser resource commitment per unit
of output is required
d.
processing takes place when the
economic event occurs
ANS:
D
20.
The type of transaction most suitable
for batch processing is
a.
airline reservations
b.
credit authorization
c.
payroll processing
d.
adjustments to perpetual inventory
ANS:
C
21.
The type of transaction most suitable
for real-time processing is
a.
recording fixed asset purchases
b.
recording interest earned
on long-term bonds
c.
adjusting prepaid insurance
d.
recording a sale on
account
ANS:
D
22.
Which step is not found in batch
processing using sequential files?
a.
control totals
b.
sort runs
c.
edit
runs
d.
immediate feedback
of data entry errors
ANS:
D
23.
Both the revenue and the expenditure
cycle can be viewed as having two key parts. These
are
a.
manual and
computerized
b.
physical and
financial
c.
input and
output
d.
batch and real-
time
ANS:
B
24.
All of the following can provide
evidence of an economic event except
a.
source document
b.
turn-around document
c.
master document
d.
product document
ANS:
C
25.
Which method
of processing does not use the destructive update
approach?
a.
batch
processing using direct access files
b.
real-time processing
c.
batch processing using sequential files
d.
all of the above use the
destructive update approach
ANS:
C
26.
Which symbol
represents a data store?
a.
b.
c.
d.
ANS:
B
27.
Which symbol
represents a manual operation?
a.
b.
c.
d.
ANS:
D
28.
Which symbol represents accounting
records?
a.
b.
c.
d.
ANS:
A
29.
Which symbol represents a document?
a.
b.
c.
d.
ANS:
B
30.
Which symbol
represents a magnetic tape (sequential storage
device)?
a.
b.
c.
d.
ANS:
D
31.
Which symbol
represents a decision?
a.
b.
c.
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