Documente Academic
Documente Profesional
Documente Cultură
Student: ___________________________________________________________________________
If the partial flowchart were converted to a data flow diagram, which of the following would most closely
represent it?
A. Diagram A
B. Diagram B
C. Diagram C
D. Diagram D
20. Refer to the illustrations below as you answer the question:
Suppose the partial flowchart was converted to one of the data flow diagrams illustrated. Which of the
following statements is most true?
A The partial flowchart should be converted to Diagram B; the circles would be labeled "create invoice"
. and "update customer database."
B. The partial flowchart should be converted to Diagram C; the circle would be labeled "create invoice."
C. The partial flowchart should be converted to Diagram D; the rectangle would represent the customer
database.
D. None of these statements is true.
21. A data flow diagram can be used:
A. Instead of a systems flowchart in AIS work.
B. In addition to a systems flowchart in AIS work.
C. Both instead of a systems flowchart in AIS work and in addition to a systems flowchart in AIS work.
D. Neither instead of a systems flowchart in AIS work nor in addition to a systems flowchart in AIS
work.
22. If an accounting information system is documented with a systems flowchart:
A. It does not need to be documented with a data flow diagram.
B. It cannot be documented with a data flow diagram.
C. It may also be documented with a data flow diagram.
D. A data flow diagram would serve no practical purpose.
23. Accounting information systems have five generic elements. A data flow diagram would be least helpful
for which of the five?
A. Processes
B. Outputs
C. Storage
D. Internal control
24. Data flow diagrams can be used for: (i) completing the steps in the accounting cycle, (ii) making business
processes more efficient and effective, (iii) completing one or more steps of the systems development life
cycle.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
25. Data flow diagrams can be used in which of the following steps of the systems development life cycle: (i)
requirements analysis, (ii) design, (iii) implementation.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
26. The generalized model of business process management discussed in the text comprises seven steps. Data
flow diagrams could be used in a BPM project to: (i) select the process and define its boundaries, (ii)
observe, document and map the process steps and flow, (iii) optimize the process.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
27. Please refer to the data flow diagram below in answering the question:
Which of the following statements about the data flow diagram is most true?
A. "External stakeholders" will be decomposed in subsequent levels.
B. "Ledger" must be maintained electronically.
C. Process 3.0 will be decomposed in subsequent levels.
D. All of these statements are true.
29. Please refer to the data flow diagram below in answering the question:
In the next level of data flow diagrams, Process 3.1 is most likely to be labeled:
A. Record adjusting entries.
B. Prepare financial statements.
C. Close nominal accounts.
D. Complete first step of year-end work.
30. Please refer to the data flow diagram below in answering the question:
Based on the Level Zero data flow diagram, which of the following statements about the context diagram
is most true?
Which of the following statements about the Level Zero data flow diagram is most true?
Which of the following statements about the Level Zero data flow diagram is most true?
Which of the following is the most appropriate symbol for "qualified applicants database?"
A. circle
B. set of parallel lines
C. database cylinder
D. rectangle
58. Consider the following illustration as you respond to the questions:
A relational database of the process depicted would include all of the following tables except:
A. applicant
B. perform initial screening
C. applicant/rejection letter
D. interview applicant
59. Consider the following illustration as you respond to the questions:
A relational database of the process depicted would include the "perform initial screening" table. Which
of the following statements about that table is most true?
A. It must have "applicant ID" as its primary key.
B. It will not be in third normal form if it includes "applicant ID" as a field.
C. It may include the same date in more than one record.
D. Including the same date in more than one record violates the principles of second normal form.
60. Consider the following illustration as you respond to the questions:
Suppose a decision maker wanted to determine how many applicants submitted their materials within a
specified one-week time frame. Which database objects would the decision maker use?
A. a table and a query
B. a query and a process
C. a data flow and a table
D. some other combination
61. Consider the following illustration as you respond to the questions:
64. Suppose a leveled set of data flow diagrams incorporates the levels indicated below. Specify how
processes would be numbered at each level.
65. Specify the data flow diagram symbol that would be used to represent each item in the list below.
a. Bank
b. Check
c. Disburse cash
d. Inventory master file
e. Purchase/inventory file
f. Purchase inventory
g. Purchase order
h. Vendor
i. Vendor file
j. Vendor invoice
66. Consider the partial data flow diagrams shown below. Match each one with the item it most likely
represents.
68. Several items that might appear in a systems flowchart and/or a data flow diagram are listed below. For
each item, draw the symbol you would use to represent it in both forms of systems documentation. If no
appropriate symbol exists, use an "X."
a. Customer check
b. Electronic sales transaction file
c. End of a process
d. Evaluate credit application
e. First National Bank
f. Grant credit?
g. Inventory master file (digital)
h. Paper file of payroll documents
i. Sales invoice
j. Start of a process
69. Determine which of the following statements are: (a) true for systems flowcharts only, (b) true for data
flow diagrams only, (c) true for both or (d) true for neither.
1) Can be prepared using information technology tools
2) Clearly specifies responsibility for business processes
3) Commonly thought of as the one best way to represent an AIS
4) Incorporates verb phrases to label processes
5) Labels data flows between processes
6) May span multiple pages
7) Processes can be represented with different types of symbols
8) Represents processes with a single symbol type
9) Should be uncluttered and easy to read
10) Uses a symbol to represent a database
70. Consider the following case as you respond to the next problem:
The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance. Single-play purchases must
be paid for in cash; season passes can be paid for with cash or major credit card. The Festival Theatre
deposits all its cash receipts in the bank daily.
Create a Level Zero data flow diagram for the process described in the case.
71. Consider the following case as you respond to the next problem:
The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance. Single-play purchases must
be paid for in cash; season passes can be paid for with cash or major credit card. The Festival Theatre
deposits all its cash receipts in the bank daily.
Generate field names for the patron table, sales table and the sales/play table.
72. List and discuss two ways data flow diagrams are used in accounting information systems work.
73. Data flow diagrams incorporate four symbols. List the symbols; for each one, give two examples of how
it might be used in a DFD.
74. The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance.
Data flow diagrams incorporate four types of symbols. Give one example of each symbol you would
expect to find in a Level Zero data flow diagram of the preceding process. (You do not need to create the
actual DFD.)
75. Both systems flowcharts and data flow diagrams can be used to document accounting information
systems. Explain two similarities of and two differences between the methods.
76. The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance. Create specifications (table
names and field names) for three tables the theatre would need to track ticket sales; if a junction table is
indicated, you must include its specifications as one of the three.
7 Key
1. A circle in a data flow diagram represents:
A. A data flow
B. An external entity
C. A database
D. A business process
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #1
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
2. A line in a data flow diagram represents:
A. A data flow
B. An external entity
C. A database
D. A business process
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #2
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
3. Which of the following is most likely to be represented with a set of parallel lines in a data flow
diagram?
A. Sell product to customers
B. Customer file
C. Sold products
D. Any of these
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #3
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
4. Which of the following is most likely to be represented with a rectangle in a data flow diagram?
A. Customer file
B. Bank
C. Deposited checks
D. Any of these
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #4
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
5. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
In a data flow diagram of the case, "create initial sketch" is most likely to be represented with a:
A. Rectangle
B. Numbered circle
C. Unnumbered circle
D. Some other symbol
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #5
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
6. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
In a data flow diagram of the case, "previously completed works" are most likely to be represented
with a:
A. Rectangle
B. Set of parallel lines
C. Numbered circle
D. Unnumbered circle
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #6
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
7. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
Which of the following pairs an element from the case with an appropriate symbol in a data flow
diagram of the case?
A. Price quote, parallel lines
B. Initial sketch, rectangle
C. Select appropriate materials, circle
D. Painter, rectangle
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #7
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
8. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
Data flow diagrams incorporate four symbols. Which of the following pairs of items would be
represented with the same symbol in a DFD of the case?
A. Painter, customer
B. Initial sketch, price quote
C. Customer, initial sketch
D. Painter, price quote
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #8
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
9. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
A data flow diagram of the case includes two circles connected by a line. The three symbols are most
likely to be labeled with which of the following?
A. Develop price quote, price quote, create original work
B. Create original work, original work, completed works database
C. Either develop price quote, price quote, create original work or create original work, original work,
completed works database
D.Neither develop price quote, price quote, create original work nor create original work, original
work, completed works database
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #9
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
10. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
A data flow diagram of the case contains three items: create initial sketch, initial sketch, finalize
sketch. How are those three items likely to be represented in the data flow diagram?
A. A circle and a set of parallel lines connected by a line
B. Two circles with a set of parallel lines
C. Some other way
D. A circle and a rectangle connected by a line
If the partial flowchart were converted to a data flow diagram, which of the following would most
closely represent it?
A. Diagram A
B. Diagram B
C. Diagram C
D. Diagram D
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #19
Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
20. Refer to the illustrations below as you answer the question:
Suppose the partial flowchart was converted to one of the data flow diagrams illustrated. Which of the
following statements is most true?
A The partial flowchart should be converted to Diagram B; the circles would be labeled "create
. invoice" and "update customer database."
B. The partial flowchart should be converted to Diagram C; the circle would be labeled "create
invoice."
C. The partial flowchart should be converted to Diagram D; the rectangle would represent the
customer database.
D. None of these statements is true.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #20
Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
21. A data flow diagram can be used:
A. Instead of a systems flowchart in AIS work.
B. In addition to a systems flowchart in AIS work.
C. Both instead of a systems flowchart in AIS work and in addition to a systems flowchart in AIS
work.
D. Neither instead of a systems flowchart in AIS work nor in addition to a systems flowchart in AIS
work.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #21
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Data flow diagrams and flowcharts
22. If an accounting information system is documented with a systems flowchart:
A. It does not need to be documented with a data flow diagram.
B. It cannot be documented with a data flow diagram.
C. It may also be documented with a data flow diagram.
D. A data flow diagram would serve no practical purpose.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #22
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Data flow diagrams and flowcharts
23. Accounting information systems have five generic elements. A data flow diagram would be least
helpful for which of the five?
A. Processes
B. Outputs
C. Storage
D. Internal control
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #23
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
24. Data flow diagrams can be used for: (i) completing the steps in the accounting cycle, (ii) making
business processes more efficient and effective, (iii) completing one or more steps of the systems
development life cycle.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #24
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
25. Data flow diagrams can be used in which of the following steps of the systems development life cycle:
(i) requirements analysis, (ii) design, (iii) implementation.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #25
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
26. The generalized model of business process management discussed in the text comprises seven steps.
Data flow diagrams could be used in a BPM project to: (i) select the process and define its boundaries,
(ii) observe, document and map the process steps and flow, (iii) optimize the process.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #26
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
27. Please refer to the data flow diagram below in answering the question:
Which of the following statements about the data flow diagram is most true?
A. "External stakeholders" will be decomposed in subsequent levels.
B. "Ledger" must be maintained electronically.
C. Process 3.0 will be decomposed in subsequent levels.
D. All of these statements are true.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #28
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
29. Please refer to the data flow diagram below in answering the question:
In the next level of data flow diagrams, Process 3.1 is most likely to be labeled:
A. Record adjusting entries.
B. Prepare financial statements.
C. Close nominal accounts.
D. Complete first step of year-end work.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #29
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
30. Please refer to the data flow diagram below in answering the question:
Based on the Level Zero data flow diagram, which of the following statements about the context
diagram is most true?
Which of the following statements about the Level Zero data flow diagram is most true?
Which of the following statements about the Level Zero data flow diagram is most true?
Which of the following is the most appropriate symbol for "qualified applicants database?"
A. circle
B. set of parallel lines
C. database cylinder
D. rectangle
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #57
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
58. Consider the following illustration as you respond to the questions:
A relational database of the process depicted would include all of the following tables except:
A. applicant
B. perform initial screening
C. applicant/rejection letter
D. interview applicant
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #58
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
59. Consider the following illustration as you respond to the questions:
A relational database of the process depicted would include the "perform initial screening" table.
Which of the following statements about that table is most true?
A. It must have "applicant ID" as its primary key.
B. It will not be in third normal form if it includes "applicant ID" as a field.
C. It may include the same date in more than one record.
D. Including the same date in more than one record violates the principles of second normal form.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #59
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
60. Consider the following illustration as you respond to the questions:
Suppose a decision maker wanted to determine how many applicants submitted their materials within
a specified one-week time frame. Which database objects would the decision maker use?
A. a table and a query
B. a query and a process
C. a data flow and a table
D. some other combination
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #60
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
61. Consider the following illustration as you respond to the questions:
a. noun
b. verb
c. inputs; inputs
d. outputs; outputs
e. inputs
Context diagram: 0
Level Zero: 1.0, 2.0
Level One: 1.1, 1.2
Level Two: 1.1.1, 1.1.2
a. rectangle
b. arrow
c. circle
d. set of parallel lines
e. set of parallel lines
f. circle
g. arrow
h. rectangle
i. set of parallel lines
j. arrow
1. D
2. C
3. B
4. A
5. D
6. C
7. B
8. D
9. A
10. C
Supplies table: Office supplies item number, item description—office supplies, beginning quantity on
hand, cost per unit—beginning inventory, "as of" date for beginning inventory
Purchases table: Transaction number, purchase date, vendor ID
Purchases/supplies table: [Transaction number], [Office supplies item number], quantity purchased,
cost per unit purchased
In each of the following, the systems flowchart symbol is first, followed by the DFD symbol.
a. document, arrow
b. cylinder, set of parallel lines
c. terminator, X
d. rectangle, circle
e. X, rectangle
f. decision, X
g. cylinder, set of parallel lines
h. upside down triangle, set of parallel lines
i. document, arrow
j. terminator, X
1) C
2) A
3) D
4) C
5) B
6) C
7) A
8) B
9) C
10) C