WGU D217 ACCOUNTING INFORMATION SYSTEMS OA
EXAM 2026 Complete Test Bank - Verified Answers &
Rationales Graded A+
1. Which flat-file system problem is solved by using a database
approach?
A) Data redundancy
B) Data security
C) Task-data independence
D) Data retrieval
Correct Answer: C) Task-data independence
Rationale: Task-data independence is the key benefit of database approaches
over flat-file systems. In a database, data is stored independently from the
applications that use it, eliminating the dependency that causes update
anomalies in flat-file systems .
2. What are order entry, manufacturing, procurement, accounts
payable, payroll, and human resources examples of?
A) Transaction processing subsystems
B) Key processes of an organization
C) Financial reporting functions
D) Internal control activities
Correct Answer: B) Key processes of an organization
,Rationale: These functions represent the key processes that an ERP system
integrates. The objective of ERP is to integrate these core business processes
across the organization to improve efficiency and information flow .
3. Why is there a high degree of data redundancy in a closed database
environment?
A) The system encourages duplicate data entry
B) Distinct, separate, and independent databases exist because the data
remain in the application
C) The system does not validate data entry
D) The system automatically duplicates all records
Correct Answer: B) Distinct, separate, and independent databases exist
because the data remain in the application
Rationale: In a closed database environment, each application maintains its
own separate database, leading to data redundancy because the same data is
stored in multiple independent databases .
4. Which list shows the details of vendor shipments and expected
receipts of products and components needed for an order?
A) Sales order list
B) Material requirements list
C) Purchase requisition list
D) Shipping manifest list
Correct Answer: B) Material requirements list
,Rationale: A materials requirement list shows details of vendor shipments
and expected receipts of products and components needed for an order,
helping coordinate the procurement and production process .
5. What is used in a traditional system to provide proof that a
transaction has occurred?
A) Electronic signatures
B) Signed invoices
C) Verbal confirmation
D) Database logs
Correct Answer: B) Signed invoices
Rationale: In traditional (manual) accounting systems, signed invoices and
other physical documents provide the audit trail and proof that transactions
occurred .
6. The update anomaly in unnormalized tables occurs because of:
A) Poor security
B) Data redundancy
C) Slow processing
D) Lack of indexes
Correct Answer: B) Data redundancy
Rationale: Update anomalies occur because the same data is stored in
multiple places. When one occurrence is updated but others are not, the data
becomes inconsistent .
, 7. The deletion anomaly in unnormalized tables:
A) Cannot occur
B) May result in the loss of important data
C) Always results in a system crash
D) Is automatically corrected
Correct Answer: B) May result in the loss of important data
Rationale: When a record is deleted from an unnormalized table, it may also
delete other unrelated data that was stored in the same row, resulting in
important data loss .
8. A description of the physical arrangement of records in the database
is:
A) The external view
B) The internal view
C) The conceptual view
D) The user view
Correct Answer: B) The internal view
Rationale: The internal view describes how data is physically stored and
arranged in the database, including file structures and access methods .
9. Which of the following may provide many distinct views of the
database?
EXAM 2026 Complete Test Bank - Verified Answers &
Rationales Graded A+
1. Which flat-file system problem is solved by using a database
approach?
A) Data redundancy
B) Data security
C) Task-data independence
D) Data retrieval
Correct Answer: C) Task-data independence
Rationale: Task-data independence is the key benefit of database approaches
over flat-file systems. In a database, data is stored independently from the
applications that use it, eliminating the dependency that causes update
anomalies in flat-file systems .
2. What are order entry, manufacturing, procurement, accounts
payable, payroll, and human resources examples of?
A) Transaction processing subsystems
B) Key processes of an organization
C) Financial reporting functions
D) Internal control activities
Correct Answer: B) Key processes of an organization
,Rationale: These functions represent the key processes that an ERP system
integrates. The objective of ERP is to integrate these core business processes
across the organization to improve efficiency and information flow .
3. Why is there a high degree of data redundancy in a closed database
environment?
A) The system encourages duplicate data entry
B) Distinct, separate, and independent databases exist because the data
remain in the application
C) The system does not validate data entry
D) The system automatically duplicates all records
Correct Answer: B) Distinct, separate, and independent databases exist
because the data remain in the application
Rationale: In a closed database environment, each application maintains its
own separate database, leading to data redundancy because the same data is
stored in multiple independent databases .
4. Which list shows the details of vendor shipments and expected
receipts of products and components needed for an order?
A) Sales order list
B) Material requirements list
C) Purchase requisition list
D) Shipping manifest list
Correct Answer: B) Material requirements list
,Rationale: A materials requirement list shows details of vendor shipments
and expected receipts of products and components needed for an order,
helping coordinate the procurement and production process .
5. What is used in a traditional system to provide proof that a
transaction has occurred?
A) Electronic signatures
B) Signed invoices
C) Verbal confirmation
D) Database logs
Correct Answer: B) Signed invoices
Rationale: In traditional (manual) accounting systems, signed invoices and
other physical documents provide the audit trail and proof that transactions
occurred .
6. The update anomaly in unnormalized tables occurs because of:
A) Poor security
B) Data redundancy
C) Slow processing
D) Lack of indexes
Correct Answer: B) Data redundancy
Rationale: Update anomalies occur because the same data is stored in
multiple places. When one occurrence is updated but others are not, the data
becomes inconsistent .
, 7. The deletion anomaly in unnormalized tables:
A) Cannot occur
B) May result in the loss of important data
C) Always results in a system crash
D) Is automatically corrected
Correct Answer: B) May result in the loss of important data
Rationale: When a record is deleted from an unnormalized table, it may also
delete other unrelated data that was stored in the same row, resulting in
important data loss .
8. A description of the physical arrangement of records in the database
is:
A) The external view
B) The internal view
C) The conceptual view
D) The user view
Correct Answer: B) The internal view
Rationale: The internal view describes how data is physically stored and
arranged in the database, including file structures and access methods .
9. Which of the following may provide many distinct views of the
database?
