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Exam 12: Documenting Accounting Information Systems

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Question 1

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Which type of data flow diagram depicts what the participants are doing in a system (i.e., what the system is doing) ?

A) Context diagram
B) Physical DFD
C) Logical DFD
D) Systems flowchart

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Question 2

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Documentation is not important when end users create their own computer programs or applications.

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Question 3

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The task of providing greater detail in successive levels of data flow diagrams is called:

Which of the following are most likely to be used by accountants as documentation?

The first level of detail in a data flow diagram is called a "physical data flow diagram."

An important guideline to follow when creating data flow diagrams is to avoid user feedback because employees rarely understand data flow diagrams.

When an individual prepares a document flowchart, the names of the various organizational departments involved in the accounting information system should be listed:

An important guideline to follow when creating data flow diagrams is to show only one system entity even when several of them perform the same tasks.

The maximum number of rules for a decision table is 2ⁿ, where n is the number of conditions.

Which of the following is not one of the four parts of a decision table?

The highest level program flowchart is called a "macro program flowchart."

Which of the following professionals would find a document flowchart useful?

Documentation describes how an accounting information system operates.

Document flowcharts are mainly an educational aid and are seldom used in the business world.

Good documentation to include when creating spreadsheets is the name of the original developer and important assumptions made in the model.

Document flowcharts organize documents and activities by:

Process maps use circles and arrows as their primary symbols.

Program flowcharts are used primarily by systems analysts and programmers.

A system flowchart typically depicts the electronic flow of data and processing steps in an AIS.

Programs such as allClear and Visio are examples of CASE tools.