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Accounting Information System

True/False: (Write True or False)


1. REA modeling embraces two classes of events: economic events and support events.
2. Because of the robustness of modern technology, businesses today see infrequent changes in their IT systems and
much longer system life spans.
3. System maintenance is often viewed as the third phase of a new development cycle.
4. Under the REA approach support events may directly affect a change in resources
5. A system walkthrough occurs after the system is implemented.
6. The duality association in an REA diagrams signifies that each economic transaction involves two agents.
7. All of the steps in the Systems Development Life Cycle apply to software that is developed in-house and to
commercial software.
8. Most companies implementing an REA model also maintain a traditional general ledger system for financial reporting.
9. Mixing technologies from many vendors improves economic feasibility.
10. The letters R, E, and A in the term REA model stand for resources, events, and actions.
11. In the object-oriented approach to systems design, a vendor is an example of an object.
12. At least two REA agents participate in each an economic event.
13. The second step in the SDLC is to develop a systems strategy.
14. Instead of implementing an application in a single big-bang release, modern systems are delivered in parts
continuously and quickly.
15. In REA, resources are assets that include accounts receivable.
16. The concept of reusability is central to the object-oriented approach to systems design.
17. An example of an economic event is checking customer credit prior to processing a sale.
18. If system development is conducted properly, system maintenance costs can be reduced.
19. The REA approach generates an information system based on a single holistic user view.
20. During the detailed feasibility study of the project, the systems professional who proposed the project should be
involved in performing the study.
Multiple Choice:
1. Which statement is NOT true? REA resources are:
a. affected by support events
c. under the control of agents
b. assets
d. scarce
2. The formal product of the systems evaluation and selection phase of the Systems Development Life Cycle is
a. the report of system analysis
c. the systems plan
b. the systems selection report
d. the detailed system design
3. The testing of individual program modules is a part of
a. software acquisition costs
c. system design costs
b. data conversion costs
d. programming costs
4. Project planning includes all of the following except
a. specifying system objectives
c. preparing a formal project proposal
b. selecting hardware vendors
d. producing a project schedule
5. A cost-benefit analysis is a part of the detailed
a. legal feasibility study
c. schedule feasibility study
b. operational feasibility study
d. economic feasibility study
6. The central repository of the Computer Aided Software Engineering (CASE) system contains
a. the program code
c. user prototype screens
b. data flow diagrams
d. all of the above
7. Which technique is least likely to be used to quantify intangible benefits?
a. opinion surveys
c. simulation judgment
b. professional judgment
d. review of accounting transaction data
8. Which of the following events would be least likely to be modeled in a REA diagram?
a. customer inquires
c. receiving cash
b. posting accounts payable
d. sales to a customer
9. All of the following are examples of economic events except
a. receiving raw materials from a supplier
c. disbursing cash for inventories received
b. checking a customers credit prior to processing a sales order
d. shipping product to a customer
10. One time costs include all of the following except
a. site preparation
c. insurance
b. programming and testing
d. data conversion
11. Which is not a level of a data flow diagram?
a. conceptual level
c. context level
b. intermediate level
d. elementary level
12. Which level of a data flow diagram is used to produce program code and database tables?
a. context level
c. elementary level
b. intermediate level
d. prototype level
13. In an REA model, events are described from the perspective of
a. the designer
c. the organization
b. the user
d. the customer
14. In the object-oriented systems design approach, the employee pay rate is an example of
a. an object
c. an attribute
b. an operation
d. a class
15. Evaluators of the detailed feasibility study should not include
a. the internal auditor
c. the project manager
b. a user representative
d. the system designer

16. A commercial software system that is completely finished, tested, and ready for implementation is called a
a. backbone system
c. vendor-supported system
b. benchmark system
d. turnkey system
17. Which of the following is NOT an example of an economic event?
a. Prepare cash disbursements voucher
c. Ship goods
b. Receive goods
d. Get employee time
18. Examples of recurring costs include
a. software acquisition
c. data conversion
b. personnel costs
d. system design
19. Site preparation costs include all of the following except
a. reinforcement of the building floor
c. freight charges
b. crane used to install equipment
d. supplies
20. Which of the following is not a tool of systems analysts?
a. observation
c. task participation
b. audit reports
d. personal interviews
21. The accountants role in systems analysis includes all of the following except
a. specify audit trail requirements
c. prepare data gathering questionnaires
b. suggest inclusion of advanced audit
d. ensure mandated procedures are part of the design
features
22. When developing an REA model:
a. Link tables are explicitly depicted
c. Accounting artifacts are represented as support events
b. The same resource is both increased and
d. events are organized in sequence of occurrence
decreased by the duality association
23. The ability of a system to protect individual privacy and confidentiality is an example of
a. schedule feasibility
c. operational feasibility
b. legal feasibility
d. economic feasibility
24. The output of the detailed design phase of the Systems Development Life Cycle (SDLC) is a
a. fully documented system report
c. systems selection report
b. detailed system design report
d. systems analysis report
25. Recurring costs include all of the following except
a. data conversion
c. software maintenance
b. insurance
d. supplies
26. Aspects of project feasibility include all of the following except
a. technical feasibility
c. economic feasibility
b. logistic feasibility
d. schedule feasibility
27. Project feasibility includes all of the following except
a. technical feasibility
c. conceptual feasibility
b. operational feasibility
d. schedule feasibility
28. The detailed design report contains all of the following except
a. input screen formats
c. alternative conceptual designs
b. report layouts
d. process logic
29. An example of a tangible benefit is
a. increased customer satisfaction
c. more current information
b. reduced inventories
d. faster response to competitor actions
30. Which of the following is true?
a. Events entity names in REA diagrams are
c. REA diagram entities are arranged in constellations by entity
in the verb form
class
b. ER diagrams present a static picture of
d. All of the above are true statements
the underlying business phenomena

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