WGU D217 ACCOUNTING INFORMATION SYSTEMS OA
EXAM 2026 Complete Test Bank - Verified Answers &
Rationales
1. The management reporting system (MRS) is implemented by
management based on internal user needs in order to:
A) Satisfy external regulatory requirements
B) Manage and control business activities
C) Prepare financial statements for investors
D) Comply with GAAP reporting standards
Correct Answer: B) Manage and control business activities
Rationale: Management reporting systems are implemented at the discretion
of organization management based on internal user needs to manage and
control business activities .
2. An organization has a flat-file data management system. What
problem is caused when a customer changes their address?
A) The system automatically updates all records
B) The address must be updated in multiple locations
C) The customer's credit limit is automatically adjusted
D) The system generates a duplicate customer record
Correct Answer: B) The address must be updated in multiple locations
Rationale: In flat-file systems, customer address changes require updates in
multiple files and departments, leading to currency of information problems .
,3. Which of the following is NOT an advantage of real-time processing
over batch processing?
A) Shorter transaction processing time
B) Reduction of inventory stocks
C) Improved customer service
D) All of the above
Correct Answer: D) All of the above are NOT correct
Rationale: Reduction of inventory stocks is not an advantage of real-time
processing over batch processing .
4. What is the primary purpose of using a "turnaround document"?
A) To correct errors in previously recorded transactions
B) To serve as a source document that is output from one system and then
returned as input
C) To provide a permanent record for legal purposes
D) To authorize fund transfers between bank accounts
Correct Answer: B) To serve as a source document that is output from
one system and then returned as input
Rationale: A turnaround document is output from one system and later
returned as input to the same system .
5. 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 .
6. An organization uses a grandfather-father-son (GFS) backup system.
Which type of file will require the fewest number of backup versions in
a year?
A) Sales journal
B) Biweekly payroll journal
C) Cash disbursements journal
D) Depreciation journal
Correct Answer: D) Depreciation journal
Rationale: Depreciation journal entries are typically made monthly or
annually, requiring fewer backup versions than frequent transaction journals
like sales or payroll .
7. What does a database deadlock occur when?
A) Two records are assigned the same primary key
B) A unique record is accessed by several processes simultaneously
C) A lock is placed on a record to prevent it from being accessed by other
processes
D) The database exceeds its storage capacity
, Correct Answer: C) A lock is placed on a record to prevent it from being
accessed by other processes
Rationale: A database deadlock occurs when a lock is placed on a record to
prevent it from being accessed by other processes .
8. Which of the following best describes the activities of the logistics
function?
A) Maintenance, inventory control, and production planning
B) Production planning, inventory control, and manufacturing
C) Quality control, production planning, and payroll
D) Purchasing, receiving, and storage
Correct Answer: D) Purchasing, receiving, and storage
Rationale: The logistics function includes purchasing, receiving, and storage
activities .
9. Which of the following best describes the activities of the
production function?
A) Maintenance, inventory control, and production planning
B) Production planning, inventory control, and cost accounting
C) Quality control, production planning, and payroll
D) Manufacturing, quality control, and maintenance
Correct Answer: D) Manufacturing, quality control, and maintenance
Rationale: The production function includes manufacturing, quality control,
and maintenance .
EXAM 2026 Complete Test Bank - Verified Answers &
Rationales
1. The management reporting system (MRS) is implemented by
management based on internal user needs in order to:
A) Satisfy external regulatory requirements
B) Manage and control business activities
C) Prepare financial statements for investors
D) Comply with GAAP reporting standards
Correct Answer: B) Manage and control business activities
Rationale: Management reporting systems are implemented at the discretion
of organization management based on internal user needs to manage and
control business activities .
2. An organization has a flat-file data management system. What
problem is caused when a customer changes their address?
A) The system automatically updates all records
B) The address must be updated in multiple locations
C) The customer's credit limit is automatically adjusted
D) The system generates a duplicate customer record
Correct Answer: B) The address must be updated in multiple locations
Rationale: In flat-file systems, customer address changes require updates in
multiple files and departments, leading to currency of information problems .
,3. Which of the following is NOT an advantage of real-time processing
over batch processing?
A) Shorter transaction processing time
B) Reduction of inventory stocks
C) Improved customer service
D) All of the above
Correct Answer: D) All of the above are NOT correct
Rationale: Reduction of inventory stocks is not an advantage of real-time
processing over batch processing .
4. What is the primary purpose of using a "turnaround document"?
A) To correct errors in previously recorded transactions
B) To serve as a source document that is output from one system and then
returned as input
C) To provide a permanent record for legal purposes
D) To authorize fund transfers between bank accounts
Correct Answer: B) To serve as a source document that is output from
one system and then returned as input
Rationale: A turnaround document is output from one system and later
returned as input to the same system .
5. 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 .
6. An organization uses a grandfather-father-son (GFS) backup system.
Which type of file will require the fewest number of backup versions in
a year?
A) Sales journal
B) Biweekly payroll journal
C) Cash disbursements journal
D) Depreciation journal
Correct Answer: D) Depreciation journal
Rationale: Depreciation journal entries are typically made monthly or
annually, requiring fewer backup versions than frequent transaction journals
like sales or payroll .
7. What does a database deadlock occur when?
A) Two records are assigned the same primary key
B) A unique record is accessed by several processes simultaneously
C) A lock is placed on a record to prevent it from being accessed by other
processes
D) The database exceeds its storage capacity
, Correct Answer: C) A lock is placed on a record to prevent it from being
accessed by other processes
Rationale: A database deadlock occurs when a lock is placed on a record to
prevent it from being accessed by other processes .
8. Which of the following best describes the activities of the logistics
function?
A) Maintenance, inventory control, and production planning
B) Production planning, inventory control, and manufacturing
C) Quality control, production planning, and payroll
D) Purchasing, receiving, and storage
Correct Answer: D) Purchasing, receiving, and storage
Rationale: The logistics function includes purchasing, receiving, and storage
activities .
9. Which of the following best describes the activities of the
production function?
A) Maintenance, inventory control, and production planning
B) Production planning, inventory control, and cost accounting
C) Quality control, production planning, and payroll
D) Manufacturing, quality control, and maintenance
Correct Answer: D) Manufacturing, quality control, and maintenance
Rationale: The production function includes manufacturing, quality control,
and maintenance .
