ACTG 313 LATEST 2026 STUDY GUIDE QUESTIONS AND
SOLUTIONS GUARANTEE A+
✔✔3-2.4 With respect to flowcharts, which of the following statements are true? (Check
all that apply.)
a)A system flowchart describes the specific logic used to perform a process shown on a
program flowchart.
b)Flowcharts can be used to analyze how to improve business processes, but not
document flows.
c)Document flowcharts trace a document from its cradle to its grave, showing
everything that happens as it flows through the system.
d)An internal control flowchart is not very helpful in spotting system weaknesses or
inefficiencies.
e)An internal control flowchart can be used to describe, analyze, and evaluate internal
control strengths. - ✔✔c,e
✔✔3-3.1 Which of the following are business process diagram preparation guidelines?
(Check all that apply.)
a)Show documents as they flow through the system, and show where each is stored.
b)Identify business processes, documents, data flows, and data processing procedures.
c)Get an understanding of the system using tools, such as observing business
processes and data flows, or by walking through the system transactions.
d)Divide the BPD into columns with labels, clearly label all symbols, and use
arrowheads on all flow lines.
e)Place the name, date, and preparer's name on each page of the completed BPD. -
✔✔b,c,e
✔✔3-3.2 Which of the following are business process diagram preparation guidelines?
(Check all that apply.)
a)Show what technology is used in each business process.
b)A BPD, no matter how detailed, is rarely sufficient to evaluate internal controls, such
as whether duties are properly segregated.
c)Unlike DFDs, most BPDs will not start with an action verb.
d)BPDs depict the major steps in a process sequentially, reading from left to right and
top to bottom.
e)Each row or swim lane in a BPD contains the activities performed by the indicated
employee or department. - ✔✔d,e
✔✔3.1 A graphical description of data sources, data flows, transformation processes,
data storage, and data destinations is called
a)a flowchart.
b)a context diagram.
c)a data flow diagram.
d)a business process diagram. - ✔✔c
, ✔✔3.2 In a DFD, a data destination is represented by
a)a bubble.
b)a square.
c)two horizontal lines.
d)an arrow. - ✔✔b
✔✔3.3 Which of the following is not a guideline when preparing a data flow diagram?
a)Group transformation processes.
b)Subdivide the DFD.
c)Give each process a sequential number.
d) Do not ignore any aspects of the system. - ✔✔d
✔✔3.4 A well-planned and drawn level 0 data flow diagram for the revenue cycle would
show which of the following processes?
a)1.1 Take customer's order; 1.2 Ship product; 1.3 Bill customer.
b)1.0 Take customer's order; 2.0 Ship product; 3.0 Bill customer.
c)0.1 Take customer's order; 0.2 Ship product; 0.3 Bill customer.
d)0.1 Take customer's order; 0.12 Ship product; 0.13 Bill customer. - ✔✔b
✔✔3.5 Which of the following is NOT a flowcharting symbol category?
a)Input/output
b)Storage
c)Processing
d)Reporting - ✔✔d
✔✔3.6 A ______ is a pictorial, analytical technique used to describe some aspect of an
information system in a clear, concise, and logical manner.
a)context flow diagram
b)BFD
c)narrative
d)flowchart - ✔✔d
✔✔3.7 The type of flowchart that illustrates the flow of documents and data among
areas of responsibility within an organization is called
a)business process flowchart
b)program flowchart.
c)document flowchart.
d)system flowchart. - ✔✔c
✔✔3.8 The type of flowchart that illustrates the relationships among system input,
processing, storage, and output in an organization is called
a)internal control flowchart.
b)document flowchart.
c)system flowchart.
SOLUTIONS GUARANTEE A+
✔✔3-2.4 With respect to flowcharts, which of the following statements are true? (Check
all that apply.)
a)A system flowchart describes the specific logic used to perform a process shown on a
program flowchart.
b)Flowcharts can be used to analyze how to improve business processes, but not
document flows.
c)Document flowcharts trace a document from its cradle to its grave, showing
everything that happens as it flows through the system.
d)An internal control flowchart is not very helpful in spotting system weaknesses or
inefficiencies.
e)An internal control flowchart can be used to describe, analyze, and evaluate internal
control strengths. - ✔✔c,e
✔✔3-3.1 Which of the following are business process diagram preparation guidelines?
(Check all that apply.)
a)Show documents as they flow through the system, and show where each is stored.
b)Identify business processes, documents, data flows, and data processing procedures.
c)Get an understanding of the system using tools, such as observing business
processes and data flows, or by walking through the system transactions.
d)Divide the BPD into columns with labels, clearly label all symbols, and use
arrowheads on all flow lines.
e)Place the name, date, and preparer's name on each page of the completed BPD. -
✔✔b,c,e
✔✔3-3.2 Which of the following are business process diagram preparation guidelines?
(Check all that apply.)
a)Show what technology is used in each business process.
b)A BPD, no matter how detailed, is rarely sufficient to evaluate internal controls, such
as whether duties are properly segregated.
c)Unlike DFDs, most BPDs will not start with an action verb.
d)BPDs depict the major steps in a process sequentially, reading from left to right and
top to bottom.
e)Each row or swim lane in a BPD contains the activities performed by the indicated
employee or department. - ✔✔d,e
✔✔3.1 A graphical description of data sources, data flows, transformation processes,
data storage, and data destinations is called
a)a flowchart.
b)a context diagram.
c)a data flow diagram.
d)a business process diagram. - ✔✔c
, ✔✔3.2 In a DFD, a data destination is represented by
a)a bubble.
b)a square.
c)two horizontal lines.
d)an arrow. - ✔✔b
✔✔3.3 Which of the following is not a guideline when preparing a data flow diagram?
a)Group transformation processes.
b)Subdivide the DFD.
c)Give each process a sequential number.
d) Do not ignore any aspects of the system. - ✔✔d
✔✔3.4 A well-planned and drawn level 0 data flow diagram for the revenue cycle would
show which of the following processes?
a)1.1 Take customer's order; 1.2 Ship product; 1.3 Bill customer.
b)1.0 Take customer's order; 2.0 Ship product; 3.0 Bill customer.
c)0.1 Take customer's order; 0.2 Ship product; 0.3 Bill customer.
d)0.1 Take customer's order; 0.12 Ship product; 0.13 Bill customer. - ✔✔b
✔✔3.5 Which of the following is NOT a flowcharting symbol category?
a)Input/output
b)Storage
c)Processing
d)Reporting - ✔✔d
✔✔3.6 A ______ is a pictorial, analytical technique used to describe some aspect of an
information system in a clear, concise, and logical manner.
a)context flow diagram
b)BFD
c)narrative
d)flowchart - ✔✔d
✔✔3.7 The type of flowchart that illustrates the flow of documents and data among
areas of responsibility within an organization is called
a)business process flowchart
b)program flowchart.
c)document flowchart.
d)system flowchart. - ✔✔c
✔✔3.8 The type of flowchart that illustrates the relationships among system input,
processing, storage, and output in an organization is called
a)internal control flowchart.
b)document flowchart.
c)system flowchart.
