ACG 4101 EXAM 1 ACTUAL EXAM
QUESTIONS AND ANSWERS 2026 |
Complete Review Pack | A+
• data processing cycle -✓✓The four operations (data input, data storage, data
processing, and information output) performed on data to generate meaningful and
relevant information.
• source documents -✓✓Documents used to capture transaction data at its source -
when the transaction takes place. Examples include sales orders, purchase orders, and
employee time cards.
• turnaround documents -✓✓Records of company data sent to an external party and
then returned to the system as input. Turnaround documents are in machine-readable
form to facilitate their subsequent processing as input records. An example is a utility
bill.
• source data automation -✓✓The collection of transaction data in machine-readable
form at the time and place of origin. Examples are point-of-sale terminals and ATMs.
• coding -✓✓The systematic assignment
of numbers or letters to
items to classify and organize
them.
• sequence codes -✓✓Items are numbered consecutively so that
gaps in the sequence code indicate missing items that should be investigated.
Examples include prenumbered checks, invoices, and purchase orders.
• block codes -✓✓Blocks of numbers that are reserved for specific
categories of data, thereby
helping to organize the data.
An example is a chart of
accounts.
• group codes -✓✓Two or more subgroups
of digits that are used to
code an item. A group code is
often used in conjunction with a
block code.
,• mnemonic codes -✓✓Letters and numbers that are interspersed to identify an item.
The mnemonic code is derived from the description of the item and is usually easy to
memorize.
• Data Storage Guidelines -✓✓- Be consistent with its intended use, which requires that
the code designer determine desired
system outputs prior to selecting the code.
- Allow for growth. For example, don't use a three-digit employee code for a fast-
growing company with 950 employees.
- Be as simple as possible to minimize costs, facilitate memorization and interpretation,
and ensure employee acceptance.
- Be consistent with the company's organizational structure and across the company's
divisions.
• entity -✓✓The item about which
information is stored in a record.
Examples include an employee,
an inventory item, and
a customer.
• attributes -✓✓The properties, identifying numbers, and characteristics
of interest of an entity that is stored in a database. Examples
are employee number, pay rate, name, and address.
• field -✓✓The portion of a data
record where the data value for
a particular attribute is stored.
For example, in a spreadsheet
each row might represent a
customer and each column is an
attribute of the customer. Each
cell in a spreadsheet is a field.
• record -✓✓A set of fields whose data values describe specific attributes of an entity,
such as all payroll data relating to a single
employee. An example is a row
in a spreadsheet.
• data value -✓✓The actual value stored in a field. It describes a particular attribute of
an entity. For
example, the customer name field would contain "ZYX Company" if that company was a
customer.
, • file -✓✓A set of logically related
records, such as the payroll records of all employees.
• master file -✓✓A permanent file of
records that stores cumulative
data about an organization. As
transactions take place, individual records within a master file are updated to keep them
current.
• transaction file -✓✓A file that contains the individual business transactions that occur
during a specific fiscal period. A transaction file is conceptually similar to a journal in a
manual AIS.
• Create (Data Processing) -✓✓New data records (add, enter)
Existing data removed (purge)
• Read (Data Processing) -✓✓Existing data unchanged (retrieve, view)
• Update (Data Processing) -✓✓Existing data changed (retrieve - change - update)
• Delete (Data Processing) -✓✓Existing data removed (purge)
• document -✓✓A record of a transaction or other company data. Examples include
checks, invoices, receiving reports, and purchase requisitions.
• report -✓✓System output, organized in a meaningful fashion, that is used by
employees to control operational activities, by managers to make decisions and design
strategies, and by
investors and creditors to understand a company's business activities.
• query -✓✓A request for the data base to provide the information needed to deal with a
problem or answer a question. The information is retrieved, displayed or printed, and/or
analyzed as requested.
• Hard Copy vs Electronic (Information Output Type) -✓✓When displayed on a monitor,
output is referred to as "soft copy." When printed on paper, it is referred to as "hard
copy."
• Recurring vs Ad Hoc (Information Output Type) -✓✓Some reports, such as financial
statements and sales analyses, are produced on a regular basis. Others are produced
on an exception basis to call attention to unusual conditions.
QUESTIONS AND ANSWERS 2026 |
Complete Review Pack | A+
• data processing cycle -✓✓The four operations (data input, data storage, data
processing, and information output) performed on data to generate meaningful and
relevant information.
• source documents -✓✓Documents used to capture transaction data at its source -
when the transaction takes place. Examples include sales orders, purchase orders, and
employee time cards.
• turnaround documents -✓✓Records of company data sent to an external party and
then returned to the system as input. Turnaround documents are in machine-readable
form to facilitate their subsequent processing as input records. An example is a utility
bill.
• source data automation -✓✓The collection of transaction data in machine-readable
form at the time and place of origin. Examples are point-of-sale terminals and ATMs.
• coding -✓✓The systematic assignment
of numbers or letters to
items to classify and organize
them.
• sequence codes -✓✓Items are numbered consecutively so that
gaps in the sequence code indicate missing items that should be investigated.
Examples include prenumbered checks, invoices, and purchase orders.
• block codes -✓✓Blocks of numbers that are reserved for specific
categories of data, thereby
helping to organize the data.
An example is a chart of
accounts.
• group codes -✓✓Two or more subgroups
of digits that are used to
code an item. A group code is
often used in conjunction with a
block code.
,• mnemonic codes -✓✓Letters and numbers that are interspersed to identify an item.
The mnemonic code is derived from the description of the item and is usually easy to
memorize.
• Data Storage Guidelines -✓✓- Be consistent with its intended use, which requires that
the code designer determine desired
system outputs prior to selecting the code.
- Allow for growth. For example, don't use a three-digit employee code for a fast-
growing company with 950 employees.
- Be as simple as possible to minimize costs, facilitate memorization and interpretation,
and ensure employee acceptance.
- Be consistent with the company's organizational structure and across the company's
divisions.
• entity -✓✓The item about which
information is stored in a record.
Examples include an employee,
an inventory item, and
a customer.
• attributes -✓✓The properties, identifying numbers, and characteristics
of interest of an entity that is stored in a database. Examples
are employee number, pay rate, name, and address.
• field -✓✓The portion of a data
record where the data value for
a particular attribute is stored.
For example, in a spreadsheet
each row might represent a
customer and each column is an
attribute of the customer. Each
cell in a spreadsheet is a field.
• record -✓✓A set of fields whose data values describe specific attributes of an entity,
such as all payroll data relating to a single
employee. An example is a row
in a spreadsheet.
• data value -✓✓The actual value stored in a field. It describes a particular attribute of
an entity. For
example, the customer name field would contain "ZYX Company" if that company was a
customer.
, • file -✓✓A set of logically related
records, such as the payroll records of all employees.
• master file -✓✓A permanent file of
records that stores cumulative
data about an organization. As
transactions take place, individual records within a master file are updated to keep them
current.
• transaction file -✓✓A file that contains the individual business transactions that occur
during a specific fiscal period. A transaction file is conceptually similar to a journal in a
manual AIS.
• Create (Data Processing) -✓✓New data records (add, enter)
Existing data removed (purge)
• Read (Data Processing) -✓✓Existing data unchanged (retrieve, view)
• Update (Data Processing) -✓✓Existing data changed (retrieve - change - update)
• Delete (Data Processing) -✓✓Existing data removed (purge)
• document -✓✓A record of a transaction or other company data. Examples include
checks, invoices, receiving reports, and purchase requisitions.
• report -✓✓System output, organized in a meaningful fashion, that is used by
employees to control operational activities, by managers to make decisions and design
strategies, and by
investors and creditors to understand a company's business activities.
• query -✓✓A request for the data base to provide the information needed to deal with a
problem or answer a question. The information is retrieved, displayed or printed, and/or
analyzed as requested.
• Hard Copy vs Electronic (Information Output Type) -✓✓When displayed on a monitor,
output is referred to as "soft copy." When printed on paper, it is referred to as "hard
copy."
• Recurring vs Ad Hoc (Information Output Type) -✓✓Some reports, such as financial
statements and sales analyses, are produced on a regular basis. Others are produced
on an exception basis to call attention to unusual conditions.
