7

Student: ___________________________________________________________________________

1. A circle in a data flow diagram represents:

A. A data flow
B. An external entity
C. A database
D. A business process
2. A line in a data flow diagram represents:
A. A data flow
B. An external entity
C. A database
D. A business process
3. Which of the following is most likely to be represented with a set of parallel lines in a data flow diagram?

A. Sell product to customers

B. Customer file
C. Sold products
D. Any of these
4. Which of the following is most likely to be represented with a rectangle in a data flow diagram?
A. Customer file
B. Bank
C. Deposited checks
D. Any of these
5. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials and
gives the customer a price quote. If the customer accepts the price quote, the painter creates the original
work; if not, the project is abandoned. The painter stores data about customers, previous orders and
previously completed works in an electronic database.
In a data flow diagram of the case, "create initial sketch" is most likely to be represented with a:
A. Rectangle
B. Numbered circle
C. Unnumbered circle
D. Some other symbol
6. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials and
gives the customer a price quote. If the customer accepts the price quote, the painter creates the original
work; if not, the project is abandoned. The painter stores data about customers, previous orders and
previously completed works in an electronic database.
In a data flow diagram of the case, "previously completed works" are most likely to be represented with
a:
A. Rectangle
B. Set of parallel lines
C. Numbered circle
D. Unnumbered circle
7. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials and
gives the customer a price quote. If the customer accepts the price quote, the painter creates the original
work; if not, the project is abandoned. The painter stores data about customers, previous orders and
previously completed works in an electronic database.
Which of the following pairs an element from the case with an appropriate symbol in a data flow diagram
of the case?
A. Price quote, parallel lines
B. Initial sketch, rectangle
C. Select appropriate materials, circle
D. Painter, rectangle
8. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials and
gives the customer a price quote. If the customer accepts the price quote, the painter creates the original
work; if not, the project is abandoned. The painter stores data about customers, previous orders and
previously completed works in an electronic database.
Data flow diagrams incorporate four symbols. Which of the following pairs of items would be
represented with the same symbol in a DFD of the case?
A. Painter, customer
B. Initial sketch, price quote
C. Customer, initial sketch
D. Painter, price quote
9. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials and
gives the customer a price quote. If the customer accepts the price quote, the painter creates the original
work; if not, the project is abandoned. The painter stores data about customers, previous orders and
previously completed works in an electronic database.
A data flow diagram of the case includes two circles connected by a line. The three symbols are most
likely to be labeled with which of the following?
A. Develop price quote, price quote, create original work
B. Create original work, original work, completed works database
C. Either develop price quote, price quote, create original work or create original work, original work,
completed works database
D.Neither develop price quote, price quote, create original work nor create original work, original work,
completed works database
10. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials and
gives the customer a price quote. If the customer accepts the price quote, the painter creates the original
work; if not, the project is abandoned. The painter stores data about customers, previous orders and
previously completed works in an electronic database.
A data flow diagram of the case contains three items: create initial sketch, initial sketch, finalize sketch.
How are those three items likely to be represented in the data flow diagram?
A. A circle and a set of parallel lines connected by a line
B. Two circles with a set of parallel lines
C. Some other way
D. A circle and a rectangle connected by a line
11. Which of the following statements about systems flowcharts and data flow diagrams is most true?
A. Lines are used in both, but they represent different things.
B. Circles are used in both, but they represent different things.
C Both lines are used in both, but they represent different things and circles are used in both, but they
. represent different things are true.
D Neither lines are used in both, but they represent different things nor circles are used in both, but they
. represent different things is true.
12. Which of the following statements about systems flowcharts and data flow diagrams is most true?
A. Processes are numbered in a flowchart, but not in a data flow diagram.
B. Processes are numbered in a data flow diagram, but not in a flowchart.
C. Processes are numbered in both flowcharts and data flow diagrams.
D. Processes are unnumbered in both flowcharts and data flow diagrams.
13. Pablo had been asked by his supervisor to create a document explaining the process of paying an invoice.
Based on research results reported by Bradford et al.:
A. he is more likely to create a flowchart than a data flow diagram.
B. he is more likely to create a data flow diagram than a flowchart.
C. he is highly likely to use some form of information technology to complete the task.
D. he is highly unlikely to use some form of information technology to complete the task.
14. Pablo had been asked by his supervisor to create a document explaining the process of paying an invoice.
If he wants to create a diagram that focuses on data, he could create:
A. A systems flowchart
B. A data flow diagram
C. Either a systems flowchart or a data flow diagram
D. Some other representation of the system
15. A circle in a data flow diagram may be labeled similarly to which shape in a systems flowchart?
A. A rectangle
B. An inverted triangle
C. A circle
D. Any of these
16. A line in a data flow diagram may be labeled similarly to which shape in a systems flowchart?
A. A line
B. A circle
C. A document symbol
D. A cylinder
17. A systems flowchart contains two process symbols, one manual process symbol and one predefined
process symbol. If that same system were depicted with a leveled set of data flow diagrams, how many
circles would the context diagram have?
A. One
B. Two
C. Three
D. Four
18. Which of the following statements about systems flowcharts and data flow diagrams is most true?
A. If a systems flowchart has three columns, the leveled set of data flow diagrams should have at least
four levels.
B If one column of a systems flowchart has three process symbols, the leveled set of data flow diagrams
. should have a maximum of six process symbols.
CBoth if a systems flowchart has three columns, the leveled set of data flow diagrams should have at least
. four levels and if one column of a systems flowchart has three process symbols, the leveled set of data
flow diagrams should have a maximum of six process symbols are true.
DNeither if a systems flowchart has three columns, the leveled set of data flow diagrams should have at
. least four levels nor if one column of a systems flowchart has three process symbols, the leveled set of
data flow diagrams should have a maximum of six process symbols is true.
19. Refer to the illustrations below as you answer the question:

If the partial flowchart were converted to a data flow diagram, which of the following would most closely
represent it?
A. Diagram A
B. Diagram B
C. Diagram C
D. Diagram D
20. Refer to the illustrations below as you answer the question:

Suppose the partial flowchart was converted to one of the data flow diagrams illustrated. Which of the
following statements is most true?
A The partial flowchart should be converted to Diagram B; the circles would be labeled "create invoice"
. and "update customer database."
B. The partial flowchart should be converted to Diagram C; the circle would be labeled "create invoice."
C. The partial flowchart should be converted to Diagram D; the rectangle would represent the customer
database.
D. None of these statements is true.
21. A data flow diagram can be used:
A. Instead of a systems flowchart in AIS work.
B. In addition to a systems flowchart in AIS work.
C. Both instead of a systems flowchart in AIS work and in addition to a systems flowchart in AIS work.
D. Neither instead of a systems flowchart in AIS work nor in addition to a systems flowchart in AIS
work.
22. If an accounting information system is documented with a systems flowchart:
A. It does not need to be documented with a data flow diagram.
B. It cannot be documented with a data flow diagram.
C. It may also be documented with a data flow diagram.
D. A data flow diagram would serve no practical purpose.
23. Accounting information systems have five generic elements. A data flow diagram would be least helpful
for which of the five?
A. Processes
B. Outputs
C. Storage
D. Internal control
24. Data flow diagrams can be used for: (i) completing the steps in the accounting cycle, (ii) making business
processes more efficient and effective, (iii) completing one or more steps of the systems development life
cycle.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
25. Data flow diagrams can be used in which of the following steps of the systems development life cycle: (i)
requirements analysis, (ii) design, (iii) implementation.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
26. The generalized model of business process management discussed in the text comprises seven steps. Data
flow diagrams could be used in a BPM project to: (i) select the process and define its boundaries, (ii)
observe, document and map the process steps and flow, (iii) optimize the process.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
27. Please refer to the data flow diagram below in answering the question:

The preceding data flow diagram is:

A. A context diagram of the accounting cycle.
B. A Level Zero diagram of the accounting cycle.
C. A Level Zero diagram of the transaction analysis process.
D. A Level One diagram of the transaction analysis process.
28. Please refer to the data flow diagram below in answering the question:

Which of the following statements about the data flow diagram is most true?
A. "External stakeholders" will be decomposed in subsequent levels.
B. "Ledger" must be maintained electronically.
C. Process 3.0 will be decomposed in subsequent levels.
D. All of these statements are true.
29. Please refer to the data flow diagram below in answering the question:

In the next level of data flow diagrams, Process 3.1 is most likely to be labeled:
A. Record adjusting entries.
B. Prepare financial statements.
C. Close nominal accounts.
D. Complete first step of year-end work.
30. Please refer to the data flow diagram below in answering the question:

In the next level of data flow diagrams:

A. Process 1.0 could be decomposed into two steps.
B. Process 3.0 can only be decomposed if both the other processes are.
C. Additional data stores are likely to appear.
D. The data flows "financial statements" and "account balances" can be combined.
31. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of
card, name, billing address, and security code). CWM's database uses the account number to look up the
client's original information, then merges the new information with it.
Which of the following data flow diagram levels provides the highest level view of the CWM information
system?
A. Context
B. Level Zero
C. Level One
D. Some other level
32. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of
card, name, billing address, and security code). CWM's database uses the account number to look up the
client's original information, then merges the new information with it.
How many processes will be shown in a context diagram for the CWM case?
A. Zero
B. One
C. Two
D. More than two
33. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of
card, name, billing address, and security code). CWM's database uses the account number to look up the
client's original information, then merges the new information with it.
CWM stores clients' information electronically. The database file would be represented in a data flow
diagram with a(n):
A. Circle
B. Arrow
C. Rectangle
D. Set of parallel lines
34. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of
card, name, billing address, and security code). CWM's database uses the account number to look up the
client's original information, then merges the new information with it.
CWM's manual billing process will be represented in a data flow diagram with a(n):
A. Circle
B. Arrow
C. Rectangle
D. Set of parallel lines
35. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of
card, name, billing address, and security code). CWM's database uses the account number to look up the
client's original information, then merges the new information with it.
Assume CWM wants no more than three processes shown on its Level Zero data flow diagram. All of the
following are likely to be processes except:
A. Perform intake interview
B. Bill client and collect payment
C. Establish online account
D. Update client database
36. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of
card, name, billing address, and security code). CWM's database uses the account number to look up the
client's original information, then merges the new information with it.
How many data stores will be shown in CWM's Level Zero data flow diagram?
A. Zero, since all the information is stored electronically
B. One, labeled "client database"
C. Two, labeled "client database" and "invoice database"
D. More than two
37. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of card,
name, billing address, and security code). CWM's database uses the account number to look up the client's
original information, then merges the new information with it.

Which of the following is most likely to be the name of Process 1.0?

A. Perform intake interview

B. Give client service information
C. Create online account
D. None of these is likely to be the name of Process 1.0.
38. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of card,
name, billing address, and security code). CWM's database uses the account number to look up the client's
original information, then merges the new information with it.

Based on the Level Zero data flow diagram, which of the following statements about the context diagram
is most true?

A. The client database will not be shown in the context diagram.

B. The external entity "client" must have at least three data flows coming out of it.
C. The external entity "client" must have at least one data flow going into it.
D. All of these statements are true.
39. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of card,
name, billing address, and security code). CWM's database uses the account number to look up the client's
original information, then merges the new information with it.

Which of the following statements about the Level Zero data flow diagram is most true?

A. Process 1.0 is likely to be labeled "Perform intake interview."

B. Process 2.0 is likely to be labeled "Bill client and collect payment."
C Both process 1.0 is likely to be labeled "Perform intake interview" and process 2.0 is likely to be
. labeled "Bill client and collect payment" are true.
D Neither process 1.0 is likely to be labeled "Perform intake interview" nor process 2.0 is likely to be
. labeled "Bill client and collect payment" is true.
40. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities in
southern California. When a new client wants to establish service, the client calls the company's main
office on the phone. A CWM employee collects the following information from the client: name, street
address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives the new
client information regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the service; for example,
bills are sent to clients at the beginning of January for the months of January and February. Initially,
CWM does all its billing manually; they send out paper bills and collect payment from clients via check.
Once service is established, a client can create an online account; the online account provides an option
for paperless billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and password); they
provide their CWM account number (provided on the invoice) and relevant credit card data (type of card,
name, billing address, and security code). CWM's database uses the account number to look up the client's
original information, then merges the new information with it.

Which of the following statements about the Level Zero data flow diagram is most true?

A. Process 2.0 is likely to be labeled "Bill client and collect payment."

B. Process 3.0 is likely to be labeled "Establish online account and update data store."
C Both process 2.0 is likely to be labeled "Bill client and collect payment" and process 3.0 is likely to be
. labeled "Establish online account and update data store" are true.
D Neither process 2.0 is likely to be labeled "Bill client and collect payment" nor process 3.0 is likely to
. be labeled "Establish online account and update data store" is true.
41. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Which
table(s) should be in third normal form?
A. The client table only
B. The books table only
C. Both the client table and the books table
D. Neither the client table nor the books table
42. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Any database
tables that are in third normal form should:
A. Eliminate repeating groups.
B. Eliminate redundant data.
C. Eliminate columns not dependent on the primary key.
D. All of these.
43. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. The database
is likely to contain all of the following tables except:
A. Clients
B. Sales
C. Inventory
D. Bookstore
44. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Which of the
following junction tables is likely to be included in the database?
A. Clients/inventory
B. Clients/sales
C. Inventory/sales
D. All of these.
45. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. If the
database includes a "sales" table, its primary key is most likely to be:
A. Transaction date
B. Client name
C. Transaction number
D. Total revenue earned
46. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. If the
database includes a sales/inventory junction table, its primary key is most likely to be:
A. The same as the primary key of the sales table.
B. The same as the primary key of the inventory table.
C. A compound primary key.
D. None of these
47. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Suppose the
database includes four tables: clients, inventory, sales and sales/inventory. In which table would you
expect to see a field titled "total amount billed?"
A. Clients table
B. Sales table
C. Sales/inventory table
D. None of these
48. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Suppose the
database includes four tables: clients, inventory, sales and sales/inventory. In which table(s) would you
expect to see a field labeled "client ID?"
A. Clients table only
B. Sales table only
C. Both clients table only and sales table only
D. Neither clients table only nor sales table only
49. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Suppose the
database includes four tables; in which table would you expect to find a field titled "quantity sold?"
A. Transactions table
B. Inventory table
C. Sales table
D. Sales/inventory table
50. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very specialized
titles. They currently have about 50 clients; they publish and sell 30 different books at present. The
company's management has asked you to create database tables to support their operations. Suppose the
database includes a sales/inventory table. You would expect to find all of the following fields in that table
except:
A. Sales transaction number
B. Inventory item number
C. Quantity purchased
D. Total amount billed
51. Consider the following illustration as you respond to the questions:

The illustration would best be described as:

A. a pair of systems flowcharts
B. a leveled set of data flow diagrams
C. a comprehensive set of data flow diagrams
D. two pages of a systems flowchart
52. Consider the following illustration as you respond to the questions:

"Diagram X" is:

A. A context flowchart
B. A context diagram
C. A Level Zero diagram
D. A database diagram
53. "Diagram Y" is:
A. a decomposition of Diagram X
B. balanced with Diagram X
C. both a decomposition of Diagram X and balanced with Diagram X
D. neither a decomposition of Diagram X nor balanced with Diagram X
54. Consider the following illustration as you respond to the questions:

The most appropriate label for Symbol A is:

A. Submit application materials
B. Receive application materials
C. Application materials
D. Resume and references
55. Consider the following illustration as you respond to the questions:

The most appropriate label for Symbol B is:

A. Send rejection letter
B. Rejection letter
C. New employee materials
D. Some other label
56. Consider the following illustration as you respond to the questions:

The most appropriate label for Symbol C is:

A. qualified applicants data
B. interviewee data
C. rejection letter
D. Symbol C should not be labeled.
57. Consider the following illustration as you respond to the questions:

Which of the following is the most appropriate symbol for "qualified applicants database?"
A. circle
B. set of parallel lines
C. database cylinder
D. rectangle
58. Consider the following illustration as you respond to the questions:

A relational database of the process depicted would include all of the following tables except:
A. applicant
B. perform initial screening
C. applicant/rejection letter
D. interview applicant
59. Consider the following illustration as you respond to the questions:

A relational database of the process depicted would include the "perform initial screening" table. Which
of the following statements about that table is most true?
A. It must have "applicant ID" as its primary key.
B. It will not be in third normal form if it includes "applicant ID" as a field.
C. It may include the same date in more than one record.
D. Including the same date in more than one record violates the principles of second normal form.
60. Consider the following illustration as you respond to the questions:

Suppose a decision maker wanted to determine how many applicants submitted their materials within a
specified one-week time frame. Which database objects would the decision maker use?
A. a table and a query
B. a query and a process
C. a data flow and a table
D. some other combination
61. Consider the following illustration as you respond to the questions:

Is Diagram X balanced with Diagram Y?

A. No, because X includes only one process while Y includes two.
B. No, because Y includes more data flows than X.
C. Yes, because the one process in X has been properly decomposed in Y.
D. Yes, because the data flows into and out of the external entity are the same.
62. For which of the following tasks would a data flow diagram be appropriately used in AIS work?
____ To accompany systems flowcharts as an aid in understanding an AIS
____ To assist in the creation of normalized database tables
____ To break down a process into its component parts
____ To designate the format of data stores (paper or electronic)
____ To help users understand information flows in an AIS
____ To identify needed databases
____ To make journal entries in the AIS
____ To represent an AIS on a single sheet of paper
____ To show which data crosses the system boundary
____ To specify clearly who is responsible for a business process
63. Fill in the blanks below based on the rules/conventions associated with data flow diagrams presented in
the text.
a. A data store has a ___ phrase label.
b. A process has a ___ phrase label.
c. No process can have only ___. If an object has only ___, it must be a data store.
d. No process can have only ___. If an object has only ___, then it must be an external entity.
e. The ___ to a process should differ from the outputs of a process.

64. Suppose a leveled set of data flow diagrams incorporates the levels indicated below. Specify how
processes would be numbered at each level.
65. Specify the data flow diagram symbol that would be used to represent each item in the list below.
a. Bank
b. Check
c. Disburse cash
d. Inventory master file
e. Purchase/inventory file
f. Purchase inventory
g. Purchase order
h. Vendor
i. Vendor file
j. Vendor invoice

66. Consider the partial data flow diagrams shown below. Match each one with the item it most likely
represents.

1. Access employee records

2. Add comments about vendor
3. Deliver goods and bill client
4. Interview applicant
5. Look up payroll information
6. Post transactions to ledger
7. Reconcile bank statement and record related journal entries
8. Review vendor quality information
9. Take customer order
10. Update employee records
67. Bumble Beasley wanted to create three database tables for the information items shown below: supplies
table, purchases table and purchases/supplies table. Apply the principles of normalization to show how he
should organize them. Specify primary keys by underlining and foreign keys with bracket
"As of" date for beginning inventory
Beginning quantity on hand
Cost per unit purchased
Cost per unit—beginning inventory
Item description—office supplies
Office supplies item number
Purchase date
Quantity purchased
Transaction number
Vendor ID

68. Several items that might appear in a systems flowchart and/or a data flow diagram are listed below. For
each item, draw the symbol you would use to represent it in both forms of systems documentation. If no
appropriate symbol exists, use an "X."
a. Customer check
b. Electronic sales transaction file
c. End of a process
d. Evaluate credit application
e. First National Bank
f. Grant credit?
g. Inventory master file (digital)
h. Paper file of payroll documents
i. Sales invoice
j. Start of a process
69. Determine which of the following statements are: (a) true for systems flowcharts only, (b) true for data
flow diagrams only, (c) true for both or (d) true for neither.
1) Can be prepared using information technology tools
2) Clearly specifies responsibility for business processes
3) Commonly thought of as the one best way to represent an AIS
4) Incorporates verb phrases to label processes
5) Labels data flows between processes
6) May span multiple pages
7) Processes can be represented with different types of symbols
8) Represents processes with a single symbol type
9) Should be uncluttered and easy to read
10) Uses a symbol to represent a database

70. Consider the following case as you respond to the next problem:
The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance. Single-play purchases must
be paid for in cash; season passes can be paid for with cash or major credit card. The Festival Theatre
deposits all its cash receipts in the bank daily.
Create a Level Zero data flow diagram for the process described in the case.

71. Consider the following case as you respond to the next problem:
The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance. Single-play purchases must
be paid for in cash; season passes can be paid for with cash or major credit card. The Festival Theatre
deposits all its cash receipts in the bank daily.
Generate field names for the patron table, sales table and the sales/play table.
72. List and discuss two ways data flow diagrams are used in accounting information systems work.

73. Data flow diagrams incorporate four symbols. List the symbols; for each one, give two examples of how
it might be used in a DFD.

74. The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance.
Data flow diagrams incorporate four types of symbols. Give one example of each symbol you would
expect to find in a Level Zero data flow diagram of the preceding process. (You do not need to create the
actual DFD.)

75. Both systems flowcharts and data flow diagrams can be used to document accounting information
systems. Explain two similarities of and two differences between the methods.

76. The Festival Theatre produces twelve plays per year. Patrons can buy tickets for a single play;
alternatively, they can purchase a season pass for either three plays or six plays. Three-play passes offer
a 10% discount from the prices of single tickets; six-play passes, a 25% discount. Since most patrons live
within 30 miles of the theatre, all ticket sales are done at the box office only. The theatre has an "open
seating" plan, so patrons do not reserve a specific seat at any performance. Create specifications (table
names and field names) for three tables the theatre would need to track ticket sales; if a junction table is
indicated, you must include its specifications as one of the three.
 7 Key
1. A circle in a data flow diagram represents:
A. A data flow
B. An external entity
C. A database
D. A business process
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2. A line in a data flow diagram represents:
A. A data flow
B. An external entity
C. A database
D. A business process
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3. Which of the following is most likely to be represented with a set of parallel lines in a data flow
diagram?
A. Sell product to customers
B. Customer file
C. Sold products
D. Any of these
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4. Which of the following is most likely to be represented with a rectangle in a data flow diagram?
A. Customer file
B. Bank
C. Deposited checks
D. Any of these
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5. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
In a data flow diagram of the case, "create initial sketch" is most likely to be represented with a:
A. Rectangle
B. Numbered circle
C. Unnumbered circle
D. Some other symbol
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Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
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6. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
In a data flow diagram of the case, "previously completed works" are most likely to be represented
with a:
A. Rectangle
B. Set of parallel lines
C. Numbered circle
D. Unnumbered circle
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7. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
Which of the following pairs an element from the case with an appropriate symbol in a data flow
diagram of the case?
A. Price quote, parallel lines
B. Initial sketch, rectangle
C. Select appropriate materials, circle
D. Painter, rectangle
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Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
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8. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
Data flow diagrams incorporate four symbols. Which of the following pairs of items would be
represented with the same symbol in a DFD of the case?
A. Painter, customer
B. Initial sketch, price quote
C. Customer, initial sketch
D. Painter, price quote
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Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
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9. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
A data flow diagram of the case includes two circles connected by a line. The three symbols are most
likely to be labeled with which of the following?
A. Develop price quote, price quote, create original work
B. Create original work, original work, completed works database
C. Either develop price quote, price quote, create original work or create original work, original work,
completed works database
D.Neither develop price quote, price quote, create original work nor create original work, original
work, completed works database
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Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
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10. Please refer to the following short case as you respond to the question:
A painter accepts orders for original works from customers in person or via the Internet. Based on the
order, the painter creates an initial sketch, which must be approved by the customer; the customer may
make changes to the initial sketch. After customer approval, the painter selects appropriate materials
and gives the customer a price quote. If the customer accepts the price quote, the painter creates the
original work; if not, the project is abandoned. The painter stores data about customers, previous
orders and previously completed works in an electronic database.
A data flow diagram of the case contains three items: create initial sketch, initial sketch, finalize
sketch. How are those three items likely to be represented in the data flow diagram?
A. A circle and a set of parallel lines connected by a line
B. Two circles with a set of parallel lines
C. Some other way
D. A circle and a rectangle connected by a line

two circles connected by a line

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Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
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11. Which of the following statements about systems flowcharts and data flow diagrams is most true?
A. Lines are used in both, but they represent different things.
B. Circles are used in both, but they represent different things.
C Both lines are used in both, but they represent different things and circles are used in both, but they
. represent different things are true.
D Neither lines are used in both, but they represent different things nor circles are used in both, but
. they represent different things is true.
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
12. Which of the following statements about systems flowcharts and data flow diagrams is most true?
A. Processes are numbered in a flowchart, but not in a data flow diagram.
B. Processes are numbered in a data flow diagram, but not in a flowchart.
C. Processes are numbered in both flowcharts and data flow diagrams.
D. Processes are unnumbered in both flowcharts and data flow diagrams.
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
13. Pablo had been asked by his supervisor to create a document explaining the process of paying an
invoice. Based on research results reported by Bradford et al.:
A. he is more likely to create a flowchart than a data flow diagram.
B. he is more likely to create a data flow diagram than a flowchart.
C. he is highly likely to use some form of information technology to complete the task.
D. he is highly unlikely to use some form of information technology to complete the task.
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
14. Pablo had been asked by his supervisor to create a document explaining the process of paying an
invoice. If he wants to create a diagram that focuses on data, he could create:
A. A systems flowchart
B. A data flow diagram
C. Either a systems flowchart or a data flow diagram
D. Some other representation of the system
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
15. A circle in a data flow diagram may be labeled similarly to which shape in a systems flowchart?
A. A rectangle
B. An inverted triangle
C. A circle
D. Any of these
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
16. A line in a data flow diagram may be labeled similarly to which shape in a systems flowchart?
A. A line
B. A circle
C. A document symbol
D. A cylinder
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
17. A systems flowchart contains two process symbols, one manual process symbol and one predefined
process symbol. If that same system were depicted with a leveled set of data flow diagrams, how
many circles would the context diagram have?
A. One
B. Two
C. Three
D. Four
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Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
18. Which of the following statements about systems flowcharts and data flow diagrams is most true?
A. If a systems flowchart has three columns, the leveled set of data flow diagrams should have at least
four levels.
B If one column of a systems flowchart has three process symbols, the leveled set of data flow
. diagrams should have a maximum of six process symbols.
CBoth if a systems flowchart has three columns, the leveled set of data flow diagrams should have at
. least four levels and if one column of a systems flowchart has three process symbols, the leveled set
of data flow diagrams should have a maximum of six process symbols are true.
DNeither if a systems flowchart has three columns, the leveled set of data flow diagrams should have
. at least four levels nor if one column of a systems flowchart has three process symbols, the leveled
set of data flow diagrams should have a maximum of six process symbols is true.
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
19. Refer to the illustrations below as you answer the question:

If the partial flowchart were converted to a data flow diagram, which of the following would most
closely represent it?
A. Diagram A
B. Diagram B
C. Diagram C
D. Diagram D
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
20. Refer to the illustrations below as you answer the question:

Suppose the partial flowchart was converted to one of the data flow diagrams illustrated. Which of the
following statements is most true?
A The partial flowchart should be converted to Diagram B; the circles would be labeled "create
. invoice" and "update customer database."
B. The partial flowchart should be converted to Diagram C; the circle would be labeled "create
invoice."
C. The partial flowchart should be converted to Diagram D; the rectangle would represent the
customer database.
D. None of these statements is true.
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Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts
21. A data flow diagram can be used:
A. Instead of a systems flowchart in AIS work.
B. In addition to a systems flowchart in AIS work.
C. Both instead of a systems flowchart in AIS work and in addition to a systems flowchart in AIS
work.
D. Neither instead of a systems flowchart in AIS work nor in addition to a systems flowchart in AIS
work.
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Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
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22. If an accounting information system is documented with a systems flowchart:
A. It does not need to be documented with a data flow diagram.
B. It cannot be documented with a data flow diagram.
C. It may also be documented with a data flow diagram.
D. A data flow diagram would serve no practical purpose.
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Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
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23. Accounting information systems have five generic elements. A data flow diagram would be least
helpful for which of the five?
A. Processes
B. Outputs
C. Storage
D. Internal control
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Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
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24. Data flow diagrams can be used for: (i) completing the steps in the accounting cycle, (ii) making
business processes more efficient and effective, (iii) completing one or more steps of the systems
development life cycle.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
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Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
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25. Data flow diagrams can be used in which of the following steps of the systems development life cycle:
(i) requirements analysis, (ii) design, (iii) implementation.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
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Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
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26. The generalized model of business process management discussed in the text comprises seven steps.
Data flow diagrams could be used in a BPM project to: (i) select the process and define its boundaries,
(ii) observe, document and map the process steps and flow, (iii) optimize the process.
A. I and II only
B. I and III only
C. II and III only
D. I, II and III
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Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
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27. Please refer to the data flow diagram below in answering the question:

The preceding data flow diagram is:

A. A context diagram of the accounting cycle.
B. A Level Zero diagram of the accounting cycle.
C. A Level Zero diagram of the transaction analysis process.
D. A Level One diagram of the transaction analysis process.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #27
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
28. Please refer to the data flow diagram below in answering the question:

Which of the following statements about the data flow diagram is most true?
A. "External stakeholders" will be decomposed in subsequent levels.
B. "Ledger" must be maintained electronically.
C. Process 3.0 will be decomposed in subsequent levels.
D. All of these statements are true.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #28
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
29. Please refer to the data flow diagram below in answering the question:

In the next level of data flow diagrams, Process 3.1 is most likely to be labeled:
A. Record adjusting entries.
B. Prepare financial statements.
C. Close nominal accounts.
D. Complete first step of year-end work.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #29
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
30. Please refer to the data flow diagram below in answering the question:

In the next level of data flow diagrams:

A. Process 1.0 could be decomposed into two steps.
B. Process 3.0 can only be decomposed if both the other processes are.
C. Additional data stores are likely to appear.
D. The data flows "financial statements" and "account balances" can be combined.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #30
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Leveled sets of DFDs
31. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.
Which of the following data flow diagram levels provides the highest level view of the CWM
information system?
A. Context
B. Level Zero
C. Level One
D. Some other level
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #31
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
32. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.
How many processes will be shown in a context diagram for the CWM case?
A. Zero
B. One
C. Two
D. More than two
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #32
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
33. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.
CWM stores clients' information electronically. The database file would be represented in a data flow
diagram with a(n):
A. Circle
B. Arrow
C. Rectangle
D. Set of parallel lines
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #33
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
34. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.
CWM's manual billing process will be represented in a data flow diagram with a(n):
A. Circle
B. Arrow
C. Rectangle
D. Set of parallel lines
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #34
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
35. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.
Assume CWM wants no more than three processes shown on its Level Zero data flow diagram. All of
the following are likely to be processes except:
A. Perform intake interview
B. Bill client and collect payment
C. Establish online account
D. Update client database
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #35
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
36. Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.
How many data stores will be shown in CWM's Level Zero data flow diagram?
A. Zero, since all the information is stored electronically
B. One, labeled "client database"
C. Two, labeled "client database" and "invoice database"
D. More than two
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #36
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
37. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.

Which of the following is most likely to be the name of Process 1.0?

A. Perform intake interview

B. Give client service information
C. Create online account
D. None of these is likely to be the name of Process 1.0.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #37
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
38. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.

Based on the Level Zero data flow diagram, which of the following statements about the context
diagram is most true?

A. The client database will not be shown in the context diagram.

B. The external entity "client" must have at least three data flows coming out of it.
C. The external entity "client" must have at least one data flow going into it.
D. All of these statements are true.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #38
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
39. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.

Which of the following statements about the Level Zero data flow diagram is most true?

A. Process 1.0 is likely to be labeled "Perform intake interview."

B. Process 2.0 is likely to be labeled "Bill client and collect payment."
C Both process 1.0 is likely to be labeled "Perform intake interview" and process 2.0 is likely to be
. labeled "Bill client and collect payment" are true.
D Neither process 1.0 is likely to be labeled "Perform intake interview" nor process 2.0 is likely to be
. labeled "Bill client and collect payment" is true.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #39
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
40. Refer to the Level Zero data flow diagram below and the CWM case in responding to the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several communities
in southern California. When a new client wants to establish service, the client calls the company's
main office on the phone. A CWM employee collects the following information from the client: name,
street address, city, state, ZIP code, area code, telephone number, e-mail address. The employee gives
the new client information regarding regular weekly service dates, special services provided by the
company, fees and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months of January and
February. Initially, CWM does all its billing manually; they send out paper bills and collect payment
from clients via check. Once service is established, a client can create an online account; the online
account provides an option for paperless billing and a separate option for charging a credit card rather
than paying with a mailed check. To create an online account, the client creates login credentials (user
name and password); they provide their CWM account number (provided on the invoice) and relevant
credit card data (type of card, name, billing address, and security code). CWM's database uses the
account number to look up the client's original information, then merges the new information with it.

Which of the following statements about the Level Zero data flow diagram is most true?

A. Process 2.0 is likely to be labeled "Bill client and collect payment."

B. Process 3.0 is likely to be labeled "Establish online account and update data store."
C Both process 2.0 is likely to be labeled "Bill client and collect payment" and process 3.0 is likely to
. be labeled "Establish online account and update data store" are true.
D Neither process 2.0 is likely to be labeled "Bill client and collect payment" nor process 3.0 is likely
. to be labeled "Establish online account and update data store" is true.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #40
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
41. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Which table(s) should be in third normal form?
A. The client table only
B. The books table only
C. Both the client table and the books table
D. Neither the client table nor the books table
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #41
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
42. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Any database tables that are in third normal form should:
A. Eliminate repeating groups.
B. Eliminate redundant data.
C. Eliminate columns not dependent on the primary key.
D. All of these.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #42
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
43. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. The database is likely to contain all of the following tables except:
A. Clients
B. Sales
C. Inventory
D. Bookstore
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #43
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
44. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Which of the following junction tables is likely to be included in the database?
A. Clients/inventory
B. Clients/sales
C. Inventory/sales
D. All of these.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #44
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
45. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. If the database includes a "sales" table, its primary key is most likely to be:
A. Transaction date
B. Client name
C. Transaction number
D. Total revenue earned
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #45
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
46. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. If the database includes a sales/inventory junction table, its primary key is most likely to
be:
A. The same as the primary key of the sales table.
B. The same as the primary key of the inventory table.
C. A compound primary key.
D. None of these
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #46
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
47. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Suppose the database includes four tables: clients, inventory, sales and sales/inventory. In
which table would you expect to see a field titled "total amount billed?"
A. Clients table
B. Sales table
C. Sales/inventory table
D. None of these
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #47
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
48. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Suppose the database includes four tables: clients, inventory, sales and sales/inventory. In
which table(s) would you expect to see a field labeled "client ID?"
A. Clients table only
B. Sales table only
C. Both clients table only and sales table only
D. Neither clients table only nor sales table only
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #48
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
49. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Suppose the database includes four tables; in which table would you expect to find a field
titled "quantity sold?"
A. Transactions table
B. Inventory table
C. Sales table
D. Sales/inventory table
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #49
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
50. Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells very
specialized titles. They currently have about 50 clients; they publish and sell 30 different books
at present. The company's management has asked you to create database tables to support their
operations. Suppose the database includes a sales/inventory table. You would expect to find all of the
following fields in that table except:
A. Sales transaction number
B. Inventory item number
C. Quantity purchased
D. Total amount billed
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #50
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
51. Consider the following illustration as you respond to the questions:

The illustration would best be described as:

A. a pair of systems flowcharts
B. a leveled set of data flow diagrams
C. a comprehensive set of data flow diagrams
D. two pages of a systems flowchart
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #51
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
52. Consider the following illustration as you respond to the questions:

"Diagram X" is:

A. A context flowchart
B. A context diagram
C. A Level Zero diagram
D. A database diagram
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #52
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
53. "Diagram Y" is:
A. a decomposition of Diagram X
B. balanced with Diagram X
C. both a decomposition of Diagram X and balanced with Diagram X
D. neither a decomposition of Diagram X nor balanced with Diagram X
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #53
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
54. Consider the following illustration as you respond to the questions:

The most appropriate label for Symbol A is:

A. Submit application materials
B. Receive application materials
C. Application materials
D. Resume and references
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #54
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
55. Consider the following illustration as you respond to the questions:

The most appropriate label for Symbol B is:

A. Send rejection letter
B. Rejection letter
C. New employee materials
D. Some other label
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #55
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
56. Consider the following illustration as you respond to the questions:

The most appropriate label for Symbol C is:

A. qualified applicants data
B. interviewee data
C. rejection letter
D. Symbol C should not be labeled.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #56
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
57. Consider the following illustration as you respond to the questions:

Which of the following is the most appropriate symbol for "qualified applicants database?"
A. circle
B. set of parallel lines
C. database cylinder
D. rectangle
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #57
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
58. Consider the following illustration as you respond to the questions:

A relational database of the process depicted would include all of the following tables except:
A. applicant
B. perform initial screening
C. applicant/rejection letter
D. interview applicant
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #58
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
59. Consider the following illustration as you respond to the questions:

A relational database of the process depicted would include the "perform initial screening" table.
Which of the following statements about that table is most true?
A. It must have "applicant ID" as its primary key.
B. It will not be in third normal form if it includes "applicant ID" as a field.
C. It may include the same date in more than one record.
D. Including the same date in more than one record violates the principles of second normal form.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #59
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
60. Consider the following illustration as you respond to the questions:

Suppose a decision maker wanted to determine how many applicants submitted their materials within
a specified one-week time frame. Which database objects would the decision maker use?
A. a table and a query
B. a query and a process
C. a data flow and a table
D. some other combination
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #60
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
61. Consider the following illustration as you respond to the questions:

Is Diagram X balanced with Diagram Y?

A. No, because X includes only one process while Y includes two.
B. No, because Y includes more data flows than X.
C. Yes, because the one process in X has been properly decomposed in Y.
D. Yes, because the data flows into and out of the external entity are the same.
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #61
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
62. For which of the following tasks would a data flow diagram be appropriately used in AIS work?
X To accompany systems flowcharts as an aid in understanding an AIS
X To assist in the creation of normalized database tables
X To break down a process into its component parts
__ To designate the format of data stores (paper or electronic)
X To help users understand information flows in an AIS
X To identify needed databases
__ To make journal entries in the AIS
__ To represent an AIS on a single sheet of paper
__ To show which data crosses the system boundary
__ To specify clearly who is responsible for a business process
AACSB: Analytical Thinking
AICPA: BB Critical Thinking
Blooms: Analyze
Difficulty: 3 Hard
Hurt - Chapter 07 #62
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Data flow diagrams and flowcharts
63. Fill in the blanks below based on the rules/conventions associated with data flow diagrams presented
in the text.
a. A data store has a ___ phrase label.
b. A process has a ___ phrase label.
c. No process can have only ___. If an object has only ___, it must be a data store.
d. No process can have only ___. If an object has only ___, then it must be an external entity.
e. The ___ to a process should differ from the outputs of a process.

a. noun
b. verb
c. inputs; inputs
d. outputs; outputs
e. inputs

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #63
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
64. Suppose a leveled set of data flow diagrams incorporates the levels indicated below. Specify how
processes would be numbered at each level.

Context diagram: 0
Level Zero: 1.0, 2.0
Level One: 1.1, 1.2
Level Two: 1.1.1, 1.1.2

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Remember
Difficulty: 1 Easy
Hurt - Chapter 07 #64
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
65. Specify the data flow diagram symbol that would be used to represent each item in the list below.
a. Bank
b. Check
c. Disburse cash
d. Inventory master file
e. Purchase/inventory file
f. Purchase inventory
g. Purchase order
h. Vendor
i. Vendor file
j. Vendor invoice

a. rectangle
b. arrow
c. circle
d. set of parallel lines
e. set of parallel lines
f. circle
g. arrow
h. rectangle
i. set of parallel lines
j. arrow

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #65
Learning Objective: 07-01 Explain the symbols and design considerations associated with DFDs.
Topic: DFD symbols and design considerations
66. Consider the partial data flow diagrams shown below. Match each one with the item it most likely
represents.

1. Access employee records

2. Add comments about vendor
3. Deliver goods and bill client
4. Interview applicant
5. Look up payroll information
6. Post transactions to ledger
7. Reconcile bank statement and record related journal entries
8. Review vendor quality information
9. Take customer order
10. Update employee records

1. D
2. C
3. B
4. A
5. D
6. C
7. B
8. D
9. A
10. C

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #66
Learning Objective: 07-04 Construct a leveled set of DFDs.
Topic: Leveled sets of DFDs
67. Bumble Beasley wanted to create three database tables for the information items shown below:
supplies table, purchases table and purchases/supplies table. Apply the principles of normalization
to show how he should organize them. Specify primary keys by underlining and foreign keys with
bracket
"As of" date for beginning inventory
Beginning quantity on hand
Cost per unit purchased
Cost per unit—beginning inventory
Item description—office supplies
Office supplies item number
Purchase date
Quantity purchased
Transaction number
Vendor ID

Supplies table: Office supplies item number, item description—office supplies, beginning quantity on
hand, cost per unit—beginning inventory, "as of" date for beginning inventory
Purchases table: Transaction number, purchase date, vendor ID
Purchases/supplies table: [Transaction number], [Office supplies item number], quantity purchased,
cost per unit purchased

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Analyze
Difficulty: 3 Hard
Hurt - Chapter 07 #67
Learning Objective: 07-05 Design normalized database tables from a DFD.
Topic: Database design
68. Several items that might appear in a systems flowchart and/or a data flow diagram are listed below.
For each item, draw the symbol you would use to represent it in both forms of systems documentation.
If no appropriate symbol exists, use an "X."
a. Customer check
b. Electronic sales transaction file
c. End of a process
d. Evaluate credit application
e. First National Bank
f. Grant credit?
g. Inventory master file (digital)
h. Paper file of payroll documents
i. Sales invoice
j. Start of a process

In each of the following, the systems flowchart symbol is first, followed by the DFD symbol.

a. document, arrow
b. cylinder, set of parallel lines
c. terminator, X
d. rectangle, circle
e. X, rectangle
f. decision, X
g. cylinder, set of parallel lines
h. upside down triangle, set of parallel lines
i. document, arrow
j. terminator, X

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Understand
Difficulty: 2 Medium
Hurt - Chapter 07 #68
Learning Objective: 07-03 Discuss ways DFDs are used in AIS work.
Topic: Data flow diagrams and flowcharts
69. Determine which of the following statements are: (a) true for systems flowcharts only, (b) true for data
flow diagrams only, (c) true for both or (d) true for neither.
1) Can be prepared using information technology tools
2) Clearly specifies responsibility for business processes
3) Commonly thought of as the one best way to represent an AIS
4) Incorporates verb phrases to label processes
5) Labels data flows between processes
6) May span multiple pages
7) Processes can be represented with different types of symbols
8) Represents processes with a single symbol type
9) Should be uncluttered and easy to read
10) Uses a symbol to represent a database

1) C
2) A
3) D
4) C
5) B
6) C
7) A
8) B
9) C
10) C

AACSB: Analytical Thinking

AICPA: BB Critical Thinking
Blooms: Analyze
Difficulty: 3 Hard
Hurt - Chapter 07 #69
Learning Objective: 07-02 Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems.
Topic: Data flow diagrams and flowcharts