1. Which of the following is not an appropriate guideline for coding systems? a. Ensure codes used are as simple as possible b. Ensure consistency with the intended use of codes PARTI CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS 2. Which of the following is true of a chart of accounts? a. tailored to the needs and purpose of the organization b. account listing of trial balance accounts items cause a gap a. sequence code. b. block code. 3. A code where items are all accounted for by being numbered consecutively and missing is a c. Provide for flexibility across divisions when design- ing codes d. Provide for growth to ensure there will be sufficient codes available a. purchase order b. receiving report 4. Which of the following will not be a subsidiary ledger? a. accounts receivable b. accounts payable c. list of numbers assigned to subsidiary ledger accounts d. all count numbers are of the same length 5. Which of the following documents is most likely to be used in the revenue cycle? c. deposit slip d. time sheet a. alphabetical order b. chronological order c. size order c. group code. d. mnemonic code. 6. The portion of a data record where the value for a particular attribute is stored is called a. an entity. c. a field. b. an attribute. d. a record. c. fixed assets d. petty cash 7. How does the chart of accounts list general ledger accounts? 10. What kind of processing involves entering occur? a. batch processing b. online batch processing 8. Which of the following is NOT an advantage of an ERP system? a. better access control b. standardization of procedures and reports d. the order in which they appear in financial statements 9. Records of company data sent to an external party and then returned to the system as in- put are called a. turnaround documents b. source data automation documents c. improved monitoring capabilities d. simplicity and reduced costs c. source documents d. external input documents I transaction data and editing them as they c. online real-time processing

1. Which of the following is not an appropriate guideline for coding systems? a. Ensure codes used are as simple as possible c. Provide for flexibility across divisions when design- b. Ensure consistency with the intended ing codes use of codes d. Provide for growth to ensure there will be sufficient codes available PART I CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS 2. Which of the following is true of a chart of accounts? a. tailored to the needs and purpose of the organization b. account listing of trial balance accounts c. list of numbers assigned to subsidiary ledger accounts d. all count numbers are of the same length 3. A code where items are all accounted for by being numbered consecutively and missing items cause a gap is a a. sequence code. b. block code. c. group code. d. mnemonic code. 4. Which of the following will not be a subsidiary ledger? a. accounts receivable c. fixed assets b. accounts payable d. petty cash 5. Which of the following documents is most likely to be used in the revenue cycle? a. purchase order c. deposit slip b. receiving report d. time sheet 6. The portion of a data record where the value for a particular attribute is stored is called a. an entity. c. a field. b. an attribute. d. a recond. 7. How does the chart of accounts list general ledger accounts? a. alphabetical order b. chronological order d. the order in which they appear in c. size order financial statements 8. Which of the following is NOT an advantage of an ERP system? a. better access control c. improved moaitoring capabilitied b. standardization of procedures and reports d. simplicity and reduced costs 9. Records of company data sent to an external party and then returned to the system as input are called a. turnaround documents c. source documents b. source data automation documents d. external input documents 10. What kind of processing involves entering transaction data and editing them as they occur? a. batch processing c. online real-time processing b online batch processing