ACC 340 Final Exam

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1 Three  logical database structures include ———–,————–,——————-and ———–.

2 A notation showing the relationship among entities is called ———————-.

3 The process of examining and arranging file data in a way that helps avoid problems when these files are used or modified later is called _______________.
a) insertions anomaly
b) data manipulation language
c) normalization

4 Data definition commands, data query commands and report generators are features of
a) data modeling
b) DBMS packages.
c) Systems development life cycle.

5 Organizational structure for the general ledger is provided by
a) special journals
b) subsidiary ledgers
c) chart of accounts.

6 AISs depend heavily on the use of codes to record, classify and retrieve financial data.
a) True
b) False

7 The practice of examining business practices and redesigning them from scratch is called
a) lean manufacturing
b) business process reengineering
c) resource management.
d) just-in-time system.

8 Software solutions that include financial functions interfaced with manufacturing, sales and distribution, and human resources are called
a) value-added reseller
b) application service provider
c) enterprise resource planning systems

9 Label the four stages in the systems development life cycle.

10 When installing a new system, the 3 changeover possibilities are :

11 Name two tools used to plan, schedule and monitor the activities during a systems implementation project.

12 The objective in designing any internal control system is to provide foolproof protection against all internal control risks.
a.) True
b.) False

13 A good ————— enables an accounting manager as well as auditors to follow the path of the data recorded in transactions form the initial source.

14 A control activity of an internal control system that focuses on structuring work assignments among employees so that one employee’s work activities serve as a check on those of another employee is called ————————.

15 What kind of analysis should be performed when considering if an internal control procedure should be implemented?
a.) expected loss
b.) risk assessment
c.) cost-benefit

16 Which of the following are examples of fault tolerant systems.
a.) disk mirroring
b.) rollback processing
c.) data backup
d.) all of the above

17 Control totals are an example of a(n)
a.) output control
b.) input control
c.) processing control

18 A criticism of the traditional architecture is a lack of integration across functional areas of the organization.
a.) True
b.) False

19 __________________ ________________means  the computer-input device is connected to the CPU so that master files are updated as transactions data are entered.
a.) Report-time processing
b.) Batch processing
c.) Online processing

20 The _________________________ has been one of the most exciting developments in telecommunications and networking.
a.) file server
b.) wireless network card
c.) Internet