WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
05/08/2026
(PQNO) EXAM
WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
(PQNO) EXAM |NEWLY SET |PASS!! (2025)
What are the advantages of using data coding in accounting information systems?
A) Providing a means of accountability over the incompleteness of the transactions processed
B) Misidentifying unique transactions and accounts within a file
C) Supporting the audit function by providing an ineffective audit trail
D) Concisely representing large amounts of complex information that would otherwise be
unmanageable
D) Concisely representing large amounts of complex information that would otherwise be
unmanageable
How is the digital audit trail like the paper audit trail?
A) The digital audit trail is unable to contact customers for verification.
B) The digital audit trail uses only hard copies.
C) The digital audit trail allows transaction tracing.
D) The digital audit trail is unable to find errors.
C) The digital audit trail allows transaction tracing.
What does an external auditor's responsibility involve?
A) Encouraging incomplete work
B) Hiding invalid accounts
C) Camouflaging instances of inaccurate reporting
, WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
05/08/2026
(PQNO) EXAM
D) Determining validity, accuracy, and completeness
D) Determining validity, accuracy, and completeness
Which type of digital computer file stores payroll programs and other data that are used as standards
for processing?
A) Master file
B) Transaction file
C) Archive file
D) Reference file
D) Reference file
With which cycle does the fixed asset system share some characteristics?
A) Conversion cycle
B) Revenue cycle
C) Development cycle
D) Expenditure cycle
D) Expenditure cycle
Which company cycle transforms or converts input resources; such as raw materials, labor, and
overhead; into finished products or services for sale?
A) Expenditure cycle
B) Revenue cycle
C) Development cycle
, WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
05/08/2026
(PQNO) EXAM
D) Conversion cycle
D) Conversion cycle
Data coding involves creating simple numeric or alphabetic codes to represent complex economic
phenomena that facilitate efficient data processing. Which problem does data coding solve?
A) Items sold can be properly identified and entered onto source documents.
B) An entry takes a great deal of recording space, is time-consuming to record, and is prone to many
types of errors.
C) Postings to ledger accounts require minimal searching through the subsidiary files using small
descriptions as the key.
D) Locating and picking goods for shipment is efficient, and shipping errors are unlikely.
B) An entry takes a great deal of recording space, is time-consuming to record, and is prone to many
types of errors.
Which information flow supports preparing the financial statements of an organization?
A) External horizontal
B) Internal horizontal
C) External vertical
D) Internal vertical
D) Internal vertical
What is the relationship between the transaction processing system (TPS) and the general ledger system
(GLS)?
A) The GLS captures TPS transactions.
05/08/2026
(PQNO) EXAM
WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
(PQNO) EXAM |NEWLY SET |PASS!! (2025)
What are the advantages of using data coding in accounting information systems?
A) Providing a means of accountability over the incompleteness of the transactions processed
B) Misidentifying unique transactions and accounts within a file
C) Supporting the audit function by providing an ineffective audit trail
D) Concisely representing large amounts of complex information that would otherwise be
unmanageable
D) Concisely representing large amounts of complex information that would otherwise be
unmanageable
How is the digital audit trail like the paper audit trail?
A) The digital audit trail is unable to contact customers for verification.
B) The digital audit trail uses only hard copies.
C) The digital audit trail allows transaction tracing.
D) The digital audit trail is unable to find errors.
C) The digital audit trail allows transaction tracing.
What does an external auditor's responsibility involve?
A) Encouraging incomplete work
B) Hiding invalid accounts
C) Camouflaging instances of inaccurate reporting
, WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
05/08/2026
(PQNO) EXAM
D) Determining validity, accuracy, and completeness
D) Determining validity, accuracy, and completeness
Which type of digital computer file stores payroll programs and other data that are used as standards
for processing?
A) Master file
B) Transaction file
C) Archive file
D) Reference file
D) Reference file
With which cycle does the fixed asset system share some characteristics?
A) Conversion cycle
B) Revenue cycle
C) Development cycle
D) Expenditure cycle
D) Expenditure cycle
Which company cycle transforms or converts input resources; such as raw materials, labor, and
overhead; into finished products or services for sale?
A) Expenditure cycle
B) Revenue cycle
C) Development cycle
, WGU D217 ACCOUNTING INFORMATION SYSTEMS (QNO1)
05/08/2026
(PQNO) EXAM
D) Conversion cycle
D) Conversion cycle
Data coding involves creating simple numeric or alphabetic codes to represent complex economic
phenomena that facilitate efficient data processing. Which problem does data coding solve?
A) Items sold can be properly identified and entered onto source documents.
B) An entry takes a great deal of recording space, is time-consuming to record, and is prone to many
types of errors.
C) Postings to ledger accounts require minimal searching through the subsidiary files using small
descriptions as the key.
D) Locating and picking goods for shipment is efficient, and shipping errors are unlikely.
B) An entry takes a great deal of recording space, is time-consuming to record, and is prone to many
types of errors.
Which information flow supports preparing the financial statements of an organization?
A) External horizontal
B) Internal horizontal
C) External vertical
D) Internal vertical
D) Internal vertical
What is the relationship between the transaction processing system (TPS) and the general ledger system
(GLS)?
A) The GLS captures TPS transactions.
