Accounting Information
Systems
4th YEAR
2025
Accounting Information Systems 4th Level
1. The narratives, diagrams, charts, and other written materials that explain how a
system works are collectively called
a) documentation. b) data flows diagram.
c) flowcharts. d) schema.
2. The graphic description of the flow of data within an organization is called
a) systems flowchart. b) data flow diagram.
c) context diagram. d) document flowchart
3. Elements in a Data Flow Diagram include all of the following except
a) Data sources and destinations b) data input and output
c) Data flows d) Transformation processes e) Data stores
4. In a Data Flow Diagram, ………… are entities that send or receive data that the system
uses or produces.
a) Data sources and destinations b) Data flows
c) Transformation processes d) Data stores
5. The highest level DFD is referred to as a …………
a) superior diagram b) context diagram
c) system d) subsystem
6. In a DFD, a square box represents
a) Data sources and destinations b) Data flows
c) Transformation processes d) Data stores
7. In a DFD, a circle represents
a) Data sources and destinations b) Data flows
c) Transformation processes d) Data stores
8. In a DFD, an arrow represents
a) Data sources and destinations b) Data flows
c) Transformation processes d) Data stores
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Accounting Information Systems 4th Level
9. In a DFD, two horizontal lines represent
a) Data sources and destinations b) Data flows
c) Transformation processes d) Data stores
10. In the DFD of the customer payment process, "update receivables" will appear in
a) square. b) circle. c)two horizontal lines. d)none of the above
11. In the data flow diagram of the customer payment process, "Customer" will
appear in
a) square. b) circle. c)two horizontal lines. d)none of the above
12. In the data flow diagram of the customer payment process, "Customer payment"
will appear in
a) square. b) circle. c)two horizontal lines. d)none of the above
13. In general, a data destination will be shown by……………….
a. an arrow pointing away b. an arrow pointing in
c. arrows both pointing in and away d. two horizontal lines
14. Data flows between two symbols on a DFD have more than one data item. More
than one arrow is needed if
a) data elements always flow together.
b) data elements flow at different times.
c) data elements flow to different locations
15. a pictorial, analytical technique used to describe some aspect of an information
system in a clear, concise, and logical manner
a. data flow diagram b. flowcharts
c. document flowchart d. system flowchart e. program flowchart
16. …………. Illustrates the flow of documents and data among departments
a. data flow diagram b. flowcharts
c. document flowchart d. system flowchart e. program flowchart
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Accounting Information Systems 4th Level
17. ……… is intended to depict the entire system, including inputs, processes, and outputs
a. data flow diagram b. flowcharts
c. document flowchart d. system flowchart e. program flowchart
18. ………… Illustrates the sequence of logical operations performed by a computer
a. data flow diagram b. flowcharts
c. document flowchart d. system flowchart e. program flowchart
19. Elements in a flowchart includes all of the following except
a) Data sources and destinations b) data input and output
c) Data flows d) Transformation processes e) Data stores
20. ……….. is a visual way to represent the different activities or steps in a business
process and can show the organizational unit performing the activity.
a) systems flowchart. b) data flow diagram.
c) business process diagram d) document flowchart
21. All of the following are guidelines that should be followed in naming DFD data
elements EXCEPT:
a. Process names should include action verbs such as update, edit, prepare,
and record.
b. Make sure the names describe all the data or the entire process.
c. Name only the most important DFD elements.
d. Choose active and descriptive names.
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Accounting Information Systems 4th Level
Use the following table to answer questions from 22 to 37
22) Which symbol would be used in a flowchart to represent a computer process?
A) #1 B) #2
C) #5 D) #15
23) Which symbol would be used in a flowchart to represent a decision?
A) #10 B) #16
C) #9 D) #6
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Accounting Information Systems 4th Level
24) Which symbol would be used in a flowchart to represent an invoice sent to a customer?
A) #2 B) #6
C) #1 D) #15
25) Which symbol would be used in a flowchart to represent a general ledger?
A) #2 B) #1
C) #3 D) #5
26) Which symbol would be used in a flowchart to represent a manual process?
A) #5 B) #6
C) #10 D) #11
27) Which symbol would be used in a flowchart to represent a connection to another part of the
flowchart on the same page?
A) #4 B) #13
C) #14 D) #15
28) Which symbol would be used in a flowchart to represent a connection to another part of the
flowchart on a different page?
A) #4 B) #13 C) #14 D) #15
29) Which symbol would be used in a flowchart to represent a file of paper documents?
A) #7 B) #8
C) #9 D) #15
30) Which symbol would be used in a flowchart to represent a general ledger master file kept on
magnetic disk?
A) #2 B) #5
C) #7 D) #8
31) Which symbol would be used in a flowchart to represent employee time cards sent by
department managers to the payroll department?
A) #1 B) #4
C) #11 D) #16
32) Which symbol would be used in a flowchart to represent the display of a report on a computer screen?
A) #1 B) #2
C) #3 D) #11
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Accounting Information Systems 4th Level
33) Which symbol would be used in a flowchart to represent the addition of information about a step
represented in another symbol on the flowchart?
A) #1 B) #5
C) #11 D) #15
34) Which symbol would be used in a flowchart to represent a payroll master file kept on magnetic tape?
A) #4 B) #7
C) #8 D) #9
35) Which symbol would be used in a flowchart to represent a beginning, an ending, or a connection
to another procedure?
A) #9 B) #14
C) #15 D) #16
36) Which symbol would be used in a flowchart to represent a flow of data or documents?
A) #12 B) #13
C) #14 D) #15
37) Which symbol would be used in a flowchart to represent a communication link?
A) #12 B) #13
C) #14 D) #15