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21. All of the following are guidelines for preparing data flow diagrams expect: A. Sequentially number process bubbles. 8. Uniquely name all data flows C.

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21. All of the following are guidelines for preparing data flow diagrams expect: A. Sequentially number process bubbles. 8. Uniquely name all data flows C. Uniquely name all data flows D. Show the least detail in the highest level DFD E. None of the above; all items are guidelines f for preparing a data flow diagram Inventory iedformation for Picasso Co. is provided in real time by a firm's accounting information system However, the accuracy of this Information is questionable. Many store managers often report stock outs of components that the systindicates are in stock. Which of the following characteristics of useful information is absent in the situation described above? A Verifiable. B. Complete. C. Relevant D. Reliable 22. Timely 23. A delivery of Inventory from a vendor, with whom a credit line is already established, would be initialy recorded in which type of accounting record and as part of whart transaction cycle? A Purchases journal; expenditure cydle. General ledger: revenue eye e. C. Purchases journal; production cycle. D. General ledger; expenditure cycle 24. The existence of multiple systems which provide information can result in all of the following A Redundancies &Discrepancies C. Efficiency D. Integratlon issues E. None of the above: a items are issues that can occur with the existence of multiple systems. 25. In preparing a DFD, when data are transformed theough a process, the symbol used should be: A. A square B. A triangle C A rectangle. D. Two horizontal lines E. None of the above. (A CIRCLE WOULD BE USED) Which of the following would not be part of a plan when designing a system for transaction processing? A. Organlzing accounting records so financial statements can be easily produced B. Organizing data that will be collected. C Have an understanding of the process. D. Government obligations should be ignored as the design is specific to internal functions of the entity E. None of the above; all items above would be considered when designing a system for transaction 26. processing

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