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C-340/ACC-340-Final-ExamGuide
1. The process by which a financial transaction is recorded so that its flow through the system can
be followed is called:
a) Financial shadowing
b) Managerial trace technique
c) Concatenation
d) Audit trail
2. Justifying expenditures for new technologies is especially difficult because:
a) You do not know how many jobs will be affected
b) Expenses are often recurring and are difficult to estimate
c) Many benefits are intangible and are not easily known or measured
d) Justifying a new technology is no different from any other capital budgeting problem
3. The essential steps in performing a systems study are (in order of occurrence):
a) Analysis, design, implementation and initial operation, follow-up
b) Design, planning, follow-up, analysis, and implementation
c) Planning, system specification, analysis, production, implementation
d) Planning, analysis, design, implementation, and follow-up
4. What is the first step to be performed by most organizations in their accounting cycles?
a) Recording business transactions in a journal
b) Preparing a trial balance
c) Recording closing entries in a journal
d) Preparing transaction source documents
e) none of the above
5. Which systems study step is normally performed first?
a) Design
b) Initial operation
c) Follow-up
d) Analysis
c) Sales order
d) Aging report
15. Inputs to transaction processing systems:
a) Are always in hard copy
b) Are best when input in a graphical format
c) May be in an electronic format when an EDI system is used
d) May never be audio
16.Integrated accounting software programs generally include all of the following, except:
a) Graphic reporting capabilities
b) Internet connectivity
c) One standardized chart of accounts
d) The ability to handle multiple companies
17. Enterprise-wide AISs:
a) Almost never pay for themselves
b) Do not include many more features than middle-range accounting software packages
c) Are seldom used by multinational organizations
d) Integrate an organizations financial functions with its other functional areas
18. Training and change management activities:
a) Take place just before the go live stage of implementation
b) Are most effective when conducted throughout design, go live, and post-implementation followup
c) Include technical training only
d) Do not include the design of user interfaces
19. Which of the following software packages is not an example of a middle-range AIS?
a) Great Plains Dynamics
b) MAS 90
c) SAP R/3
d) Solomon
20. Many organizations purchased new AISs during the 1990s:
a) Because of the need for Year 2000 compliance
b) Because they wanted Internet connectivity
c) In order to take advantage of opportunities for reengineering
d) all of the above
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