Systems Analysis and Design for Accountants
Exam Answer Key
Course Introduction
Systems Analysis and Design for Accountants explores the frameworks and methodologies used to analyze, design, and implement accounting information systems. The course emphasizes the role of accountants in evaluating business processes, identifying system requirements, and ensuring the integrity and efficiency of financial data flows. Students will gain foundational knowledge in systems documentation, process modeling, database design, and controls to support organizational decision-making. Through real-world case studies and hands-on projects, participants will learn to bridge the gap between accounting knowledge and information technology, enabling them to contribute to system development and improvements in financial environments.
Recommended Textbook
Accounting Information Systems 11th Edition by Ulric J. Gelinas
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Page 2
Chapter 1: Introduction to Accounting Information Systems
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Sample Questions
Q1) Historically, the accountant has performed a(n) ______________________________ function to determine the reliability of financial information presented in printed financial statements.
Answer: attest
Q2) Section ______________________________ of the Sarbanes-Oxley Act of 2002 requires management to identify, document and evaluate significant internal controls.
Answer: 404
Q3) Facts or figures in raw form are referred to as ______________________________.
Answer: data
Q4) Software packages that can be used for the core systems necessary to support enterprise systems are called ______________________________. Answer: enterprise resource planning (ERP) systems enterprise resource planning systems ERP systems
Q5) The management process includes marketing and sales. A)True B)False
Answer: False
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Chapter 2: Enterprise Systems
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Sample Questions
Q1) The purchase-to-pay process includes the events surrounding the sale of goods to a customer, the recognition of revenue, and the collection of the customer payment.
A)True
B)False
Answer: False
Q2) Software that automates sales tasks such as order processing and tracking is known as
A) customer relationship management (CRM) software
B) customer self service (CSS) software
C) sales force automation (SFA) software
D) supply chain management (SCM) software
Answer: C
Q3) In an enterprise system, once a customer order is completed, the purchasing function can be immediately informed that the merchandise has been sold and may need to be replenished.
A)True
B)False
Answer: True
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Chapter 3: Electronic Business E-Business Systems
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Sample Questions
Q1) Cloud computing is the use of the Internet to provide scalable services, such as software, and resources, such as data storage, to users.
A)True
B)False
Answer: True
Q2) ______________________________ processes connect an organization to its customers and suppliers.
Answer: Front-office
Q3) Electronic store fronts are Internet-located resources for displaying goods and services for sale and for conducting related sales transactions.
A)True
B)False
Answer: True
Q4) Back-office functions include:
A) customer interface
B) supplier interface
C) purchasing
D) accounting
Answer: D
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Chapter 4: Documenting Information Systems
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Sample Questions
Q1) On a systems flowchart the start/stop symbol can also be an external entity.
A)True
B)False
Q2) Which of the following is the least detailed of the data flow diagrams?
A) logical data flow diagram
B) systems flowchart
C) context diagram
D) physical data flow diagram
Q3) Flowcharts are commonly used for new systems implementations, business process reengineering, finance function transformations, and assessments of internal controls.
A)True
B)False
Q4) In drawing a context diagram, we should include:
A) only exception routines
B) only error routines
C) only normal processing routines
D) only normal processing and exception routines
Q5) Processes that handle other-than-normal situations are called ______________________________ routines or ______________________________ routines.
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Chapter 5: Database Management Systems
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Sample Questions
Q1) A relation that is in ____ form contains repeating attributes within each row or record.
A) unnormalized
B) first normal (1NF)
C) second normal (2NF)
D) third normal (3NF)
Q2) An attribute is equivalent to a field and may also be known as a row.
A)True
B)False
Q3) Group Support Systems (GSS) focus on such functions as e-mail, scheduling, and document sharing.
A)True
B)False
Q4) A(n) ______________________________ is a computer hardware and software system that mimics the human brain's ability to recognize patterns or predict outcomes using less-than-complete information.
Q5) A(n) ______________________________ is mainly about collecting and presenting information and less about doing additional processing and calculations.
Q6) Another name for sequential coding is ______________________________ coding.
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Chapter 6: Relational Databases and SQL
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Sample Questions
Q1) A set of data that describes a single instance of the entity represented by a relation is known as a(n) ______________________________.
Q2) Refer to Exhibit 6-1. Which of the following SQL statements would extract the client number and date for every instance that had a billing rate of $150?
A) QUERY BILLING_HOURS
SELECT Client_No, Date
WHERE Rate=150
B) QUERY Client_No, Date
FROM BILLING_HOURS
WHERE Rate=150
C) SELECT Client_No, Date
WHERE Rate=150
D) SELECT Client_No, Date
FROM BILLING_HOURS
WHERE Rate=150
Q3) A(n) ______________________________ of an entity is one specific thing of the type defined by the entity.
Q4) Queries of a database are driven by ______________________________ commands.
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Chapter 7: Controlling Information Systems: Introduction to Enterprise
Risk Management and Internal Control
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Sample Questions
Q1) The control goal of ensure ______________________________ strives to prevent fictitious items from entering an information system.
Q2) The control goal called ensure ______________________________ is a measure of the productivity of resources applied to achieve a set of goals.
Q3) A business event which is not properly authorized violates the control goal of:
A) input validity
B) input completeness
C) input accuracy
D) update validity
Q4) Fraud is the possibility that an event or action will cause an organization to fail to meet its objectives (or goals).
A)True
B)False
Q5) Why is there usually no control goal called update validity?
A) Input and update completeness achieve update validity.
B) Input validity guarantees update validity.
C) Update accuracy guarantees update validity.
D) Input accuracy achieves update validity.
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Q6) ______________________________ is the possibility that an event will occur.
Chapter 8: Controlling Information Systems: Introduction to Pervasive Controls
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Sample Questions
Q1) Approving a customer credit purchase would be an example of which basic events processing function?
A) authorizing events
B) executing events
C) recording events
D) safeguarding resources
Q2) Application documentation that describes the application and contains instructions for preparing inputs and using outputs is a(n):
A) operations run manual
B) user manual
C) program documentation
D) systems documentation
Q3) Segregation of duties consists of separating the four functions of authorizing events, executing events, recording events, and safeguarding the resources resulting from consummating the events.
A)True
B)False
Q4) The ______________________________ actively blocks unauthorized traffic using rules specified by an organization.
Page 10
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Chapter 9: Controlling Information Systems: Business
Process and Application Controls
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Sample Questions
Q1) The control plan called key verification is designed to reduce the possibility that data will be misread or miskeyed during data entry.
A)True
B)False
Q2) ______________________________ represent a summarization of any numeric data field within the input document or record.
Q3) The purpose of security controls is to ensure that entity resources are protected from loss, destruction, disclosure, copying, sale, or other misuse.
A)True
B)False
Q4) In a control matrix P-1 stands for process number one. A)True
B)False
Q5) A count of the number of invoices being paid by all of the customer remittances is a type of batch control total called an item or line count. A)True
B)False
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Q6) In the control matrix the P stands for ______________________________ controls.
Chapter 10: The Order Entrysales Oes Process
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Sample Questions
Q1) ____ applications can handle both B2B and B2C business transactions.
A) Customer relationship management
B) Buy-side
C) Sell-side
D) E-business
Q2) The OE/S process addresses the decision needs of managers of various sales and marketing functions through the use of:
A) vertical information flows
B) horizontal information flows
C) both vertical and horizontal information flows
D) neither vertical nor horizontal information flows
Q3) In the ER diagram for OE/S, SHIPMENTS generates
Q4) The customer master data is a data store that contains data identifying the particular characteristics of each customer.
A)True
B)False
Q5) ______________________________ tools can be used by marketing managers to connect with customers, to learn what they like and don't like, and about new products that they want.
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Chapter 11: The Billingaccounts Receivablecash Receipts
Barcr Process
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Sample Questions
Q1) A company using a centralized database approach might not maintain a relational table for ACCOUNTS RECEIVABLE. Rather, accounts receivable balances at any point in time could be computed as the difference between the relations for which of the following continuous events?
A) SHIPMENTS and SALES_INVOICES
B) SALES_INVOICES and CASH_RECEIPTS
C) SHIPMENTS and CASH_RECEIPTS
D) CUSTOMER and SALES_INVOICES
Q2) In the billing process, the control plan of review shipped not billed sales orders (tickler file) helps to ensure:
A) effectiveness of operations (timely billing)
B) efficient employment of resources
C) security of resources
D) input accuracy
Q3) Funds on deposit and available for use are known as good funds.
A)True
B)False
Q4) The acronym ACH stands for automated clearing house.
A)True
B)False
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Chapter 12: The Purchasing Process
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Sample Questions
Q1) Collaborative processes across the supply chain using a set of processes and technology models are called Collaborative Planning, Forecasting, and Replenishment (CPFR).
A)True
B)False
Q2) In a purchasing process, the receiving report may be accessed by all of the following except:
A) accounts payable department
B) cashier
C) warehouse
D) requesting department
Q3) To prevent duplicate purchase requests and to allow the requesting department to ensure that a purchase order has been created, the purchasing department should
Q4) Which of the following is not a potential benefit of supply chain management?
A) lower costs to the customer
B) reduced inventories
C) reduced customer orders
D) reduced product defects
Q5) In many organizations ______________________________ do the actual buying.
Page 14
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Chapter 13: The Accounts Payablecash Disbursements
Apcd Process
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Sample Questions
Q1) Independent authorization to make payment ensures that only authorized purchases are made.
A)True
B)False
Q2) The AP application matches invoices, quantities, prices and terms when it performs the control plan:
A) independent validation of vendor invoices
B) match invoice, purchase order, and receiving report
C) independent authorization to make payment
D) reconcile input and output batch totals
Q3) The AP/CD process handles the repetitive work routines of:
A) cashier
B) purchasing
C) Receiving
D) all of the above
Q4) The vendor sends a(n) ______________________________ to notify the purchaser of an obligation to pay for goods or services ordered by and shipped to the purchaser.
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Q5) The AP process that uses vendor invoices for inputs updates the ______________________________ master data.
Chapter 14: The Human Resources Process HR
Management and Payroll Processes
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Q1) Which of the following emphasizes an individuals' value to the organization, personnel development to maximize the benefits that an individual can provide to the organization and retention of employees to ensure that important skills are not lost?
A) human resource management
B) personnel management
C) human capital management
D) strategic management
Q2) Information for distributing labor charges to jobs, departments, or other accounts comes primarily from:
A) attendance time cards
B) job time tickets
C) a temporal event
D) employee paychecks
Q3) The ______________________________ process is an interacting structure of people, equipment, activities, and controls that supports the repetitive work routines and decision needs of the HR department
Q4) A payroll service bureau often makes tax and insurance payments for the client.
A)True
B)False
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Chapter 15: Integrated Production Processes IPP
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Sample Questions
Q1) Manufacturing is often the quickest way for developing countries to increase domestic wealth and citizen wages.
A)True
B)False
Q2) Supply chain management software provides available to promise planning and capable to promise planning.
A)True
B)False
Q3) The final move ticket data marks the end of the conversion process and the movement of goods to the finished goods warehouse.
A)True
B)False
Q4) The objectives of just-in-time (JIT) manufacturing usually include all of the following except:
A) large lot sizes
B) zero defects
C) zero setup times
D) zero lead times
Q5) A(n) ______________________________ is a group of similar workstations.
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Chapter 16: The General Ledger and Business Reporting
GLBR Process
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Q1) The ______________________________ officer possesses expertise in generally accepted accounting principles.
Q2) XML is an XBRL-based language consisting of a set of tags that are used to unify the presentation of business reporting information into a single format that can be easily read by almost any software package and can be easily searched by Web browsers. A)True B)False
Q3) The ______________________________ process comprises preparing external financial statements, ensuring they conform to GAAP, generating Web-based forms of key financial statement and related business reporting information via the Internet, and supporting the generation of both ad hoc and predetermined business reports.
Q4) The ______________________________ notifies the general ledger/business reporting process of investing and financing transaction activities,
Q5) ______________________________ implies that Generally Accepted Accounting Principles (GAAP) and International financial Reporting Standards (IFRS) will blend together, with differences reconciled, and ultimately we will have one set of standards that can be used worldwide.
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Chapter 17: Acquiring and Implementing Accounting Information Systems
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Sample Questions
Q1) A computer system's ______________________________ is the quantity of work performed in a period of time.
Q2) The type of maintenance that is conducted to fix errors of an application is referred to as:
A) preventive
B) perfective
C) adaptive
D) corrective
Q3) The ______________________________ test runs a subset of the system in the actual production environment.
Q4) Checking to see if the new system is doing what it is supposed to do is part of:
A) systems implementation
B) systems maintenance
C) post-implementation review
D) systems operation
Q5) Discuss four ways that an accountant is often involved with the AIS acquisition?
Q6) The direct approach is also known as the "big bang" or "cold turkey" approach. A)True B)False
Q7) The removal of program errors is called ______________________________. Page 19
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