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After the accounting information has been input into the accounting system, it must be processed.Process accounting data involves:


A) Source documents and keying
B) Bar codes and point of sale
C) Electronic data interchange and e-business
D) Calculations, classification, and summarization.

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Which of the following is not a disadvantage of maintaining legacy systems?


A) There are fewer programmers available to support and maintain legacy systems.
B) They contain invaluable historical data that may be difficult to integrate into newer systems.
C) Hardware or hardware parts may be unavailable for legacy systems.
D) It can be difficult to integrate various legacy systems into an integrated whole.

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Which of the following correctly states the order of steps in a manual accounting system?


A) Source Documents, Journals, Ledgers, Reports
B) Journals, Source Documents, Ledgers, Reports
C) Source Documents, Ledgers, Journals, Reports
D) Ledgers, Reports, Journals, Source Documents

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SAP and PeopleSoft are part of which market segment of accounting software?


A) Small Segment
B) Midmarket Segment
C) Beginning ERP Segment
D) Tier 1 ERP Segment

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Which of the following items is not one of the manual records in a manual accounting system?


A) Journals
B) Ledgers
C) Source Documents
D) Trial Balance

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The diamond used in an entity relationship diagram is used to represent a(n) :


A) Attribute
B) Relationship
C) Entity

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In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?


A) Systems flowchart
B) Process map
C) Data flow diagram
D) Entity relationship diagram

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Which of the following is one of the advantages of maintaining a legacy system?


A) The system often supports unique business processes not inherent in generic accounting
B) The system is complicated and takes time to learn and understand
C) The system focuses on source documents, journals, and ledgers.
D) The system is cheap to maintain.

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A prescribed sequence of work steps completed in order to produced a desired result for an organization is the definition of:


A) Accounting information system
B) Business process
C) Business transaction
D) Financial statement

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The system that captures, records, processes, and reports accounting information is referred to as a(n) :


A) Accounting information system
B) Management information system.
C) System of business processes.
D) Client-server system.

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The advantage of client-server computing is:


A) PC clients perform as “smart†terminals that can accomplish some share of the process tasks.
B) The server is housed at the client†location and is maintained by the client.
C) The client PC works with the entire database, whereas the server works with only a portion of the client data.
D) Each of the parts - the client PC and the server - work separately and are viewed separately by the users.

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Which of the following market segments would SAP and Oracle ERP systems be categorized in?


A) Midmarket Segment
B) Tier 2 ERP Segment
C) Tier 1: ERP Segment
D) Integrated Systems Segment

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The oval used in an entity relationship diagram is used to represent a(n) :


A) Attribute
B) Relationship
C) Entity

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Special journals are created, or established, to record specific types of transactions.Which of the following is not one of the special journals?


A) Fixed Asset Journal
B) Cash Receipts Journal
C) Purchases Journal
D) Payroll Journal

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The processing system where transactions are processed immediately and where output is available immediately is referred to as:


A) Real-time processing
B) Online processing
C) Batch processing
D) Sequential processing

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Which of the following is one of the disadvantages of maintaining the legacy systems?


A) Often support unique business processes not inherent in generic accounting software.
B) May not easily run on new hardware.
C) Contain invaluable historical data.
D) Existing personnel are already trained to use the system.

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(CMA Adapted) A company in Florida provides certified flight training programs for aspiring new pilots of small aircraft.Although awarding a pilot’s license requires one-on-one flight time, there is also much preparatory training conducted in classroom settings.The company needs to create a conceptual data model for its classroom training program, using an entity-relationship diagram.The company provided the following information: Floridian Flight, Inc.has 10 instructors who can tach up to 30 pilot trainees per class.The company offers 10 different courses, and each course may generate up to eight classes. Identify the entities that should be included in the entity-relationship diagram:


A) Instructor, Floridian Flight Inc., Pilot Trainee
B) Instructor, Floridian Flight Inc., Course, Enrollment, Class
C) Floridian Flight Inc., Enrollment, Course, Class, Pilot Trainee
D) Instructor, Course, Enrollment, Class, Pilot Trainee

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A set of processes, software and hardware tools, methodologies, and technologies to integrate software systems is referred to as:


A) Enterprise application integration
B) Client-server interface
C) Screen scrapers
D) Complete integration

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Which of the following statements, related to a business process, is not a true statement?


A) It has a well-defined beginning and end.
B) Usually takes a long-period of time to complete.
C) Occur so that the organization may serve its customers.
D) Is initiated by a particular kind of event.

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The disadvantages to real-time processing include:


A) Processing can take longer than normal if the master files are large.
B) Adding or deleting records takes a considerable amount of time.
C) The single database that is shared is more susceptible to unauthorized access.
D) Data duplication is likely because each process uses its own master file.

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