1|Page
WGU D217 OBJECTIVE ASSESSMENT NEWEST 2026 TEST BANK |
D217 ACCOUNTING INFORMATION SYSTEMS OA EXAM WITH
COMPLETE QUESTIONS AND CORRECT VERIFIED ANSWERS /
ALREADY GRADED A+ (MOST RECENT!!)
Which type of digital computer file stores payroll programs and other
data that are used as standards for processing?
Master file
Transaction file
Archive file
Reference file ......ANSWER......Reference File
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?
Items sold can be properly identified and entered onto source
documents.
An entry takes a great deal of recording space, is time-consuming to
record, and is prone to many types of errors.
Postings to ledger accounts require minimal searching through the
subsidiary files using small descriptions as the key.
Locating and picking goods for shipment is efficient, and shipping errors
are unlikely. ......ANSWER......An entry takes a great deal of recording
,2|Page
space, is time-consuming to record, and is prone to many types of
errors.
A grocery store updates its inventory levels in the accounting
information system in real time. However, the store frequently reports
petty theft and has trouble locating inventory on the shop floor.
Which characteristic of useful information is missing from this scenario?
Timely
Reliable
Complete
Relevant ......ANSWER......Reliable
Which component of an information system is used to produce an
operational budget?
Transaction processing system (TPS)
Financial reporting system (FRS)
Management reporting system (MRS)
General ledger system (GLS) ......ANSWER......Management reporting
system (MRS)
What describes the network of information that can be used as an audit
trail?
Adjusted trial balance, ledgers, and journals
Adjusted trial balance, closing entries, and ledgers
,3|Page
Documents, journals, and ledgers
Journals, ledgers, and special journals or subsidiary ledgers
......ANSWER......Documents, journals, and ledgers
Which document contains details on the acquisition of a fixed asset?
Inventory report
Journal voucher report
Payroll report
Depreciation report ......ANSWER......Depreciation report
Which items are included in the subsidiary ledger?
Tracking information of the outstanding orders with inventory on the
backorder
The account number and name with a description of items purchased
The quantities of items shipped and whether the customer received the
correct merchandise
Customer name, customer address, current balance, available credit,
transaction dates, invoice numbers, credit for payments, returns
......ANSWER......Customer name, customer address, current balance,
available credit, transaction dates, invoice numbers, credit for
payments, returns
, 4|Page
How many surprise checks must an organization undergo annually to
maintain the International Computer Security Association seal?
One
Two
Three
Four ......ANSWER......Two
What are the key problems an organization faces when trying to convey
competence and conduct business fairly with customers, trading
partners, and employees?
Establishing what is deemed an adequate level of privacy protection
and abiding by the privacy regulations
Implementing the technological infrastructure and assuring partner's
safeguards are in place and working
Assessing the quality of encryption tools used and the effectiveness of
key management procedures
Performing risk assessments and estimating the organization's liability
related to the e-commerce systems process
......ANSWER......Implementing the technological infrastructure and
assuring partner's safeguards are in place and working
Which topics create new challenges for the accounting profession
because of a changing legal environment?
Intellectual property rights, privacy, and security
Revenue recognition, cloud storage, and access
WGU D217 OBJECTIVE ASSESSMENT NEWEST 2026 TEST BANK |
D217 ACCOUNTING INFORMATION SYSTEMS OA EXAM WITH
COMPLETE QUESTIONS AND CORRECT VERIFIED ANSWERS /
ALREADY GRADED A+ (MOST RECENT!!)
Which type of digital computer file stores payroll programs and other
data that are used as standards for processing?
Master file
Transaction file
Archive file
Reference file ......ANSWER......Reference File
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?
Items sold can be properly identified and entered onto source
documents.
An entry takes a great deal of recording space, is time-consuming to
record, and is prone to many types of errors.
Postings to ledger accounts require minimal searching through the
subsidiary files using small descriptions as the key.
Locating and picking goods for shipment is efficient, and shipping errors
are unlikely. ......ANSWER......An entry takes a great deal of recording
,2|Page
space, is time-consuming to record, and is prone to many types of
errors.
A grocery store updates its inventory levels in the accounting
information system in real time. However, the store frequently reports
petty theft and has trouble locating inventory on the shop floor.
Which characteristic of useful information is missing from this scenario?
Timely
Reliable
Complete
Relevant ......ANSWER......Reliable
Which component of an information system is used to produce an
operational budget?
Transaction processing system (TPS)
Financial reporting system (FRS)
Management reporting system (MRS)
General ledger system (GLS) ......ANSWER......Management reporting
system (MRS)
What describes the network of information that can be used as an audit
trail?
Adjusted trial balance, ledgers, and journals
Adjusted trial balance, closing entries, and ledgers
,3|Page
Documents, journals, and ledgers
Journals, ledgers, and special journals or subsidiary ledgers
......ANSWER......Documents, journals, and ledgers
Which document contains details on the acquisition of a fixed asset?
Inventory report
Journal voucher report
Payroll report
Depreciation report ......ANSWER......Depreciation report
Which items are included in the subsidiary ledger?
Tracking information of the outstanding orders with inventory on the
backorder
The account number and name with a description of items purchased
The quantities of items shipped and whether the customer received the
correct merchandise
Customer name, customer address, current balance, available credit,
transaction dates, invoice numbers, credit for payments, returns
......ANSWER......Customer name, customer address, current balance,
available credit, transaction dates, invoice numbers, credit for
payments, returns
, 4|Page
How many surprise checks must an organization undergo annually to
maintain the International Computer Security Association seal?
One
Two
Three
Four ......ANSWER......Two
What are the key problems an organization faces when trying to convey
competence and conduct business fairly with customers, trading
partners, and employees?
Establishing what is deemed an adequate level of privacy protection
and abiding by the privacy regulations
Implementing the technological infrastructure and assuring partner's
safeguards are in place and working
Assessing the quality of encryption tools used and the effectiveness of
key management procedures
Performing risk assessments and estimating the organization's liability
related to the e-commerce systems process
......ANSWER......Implementing the technological infrastructure and
assuring partner's safeguards are in place and working
Which topics create new challenges for the accounting profession
because of a changing legal environment?
Intellectual property rights, privacy, and security
Revenue recognition, cloud storage, and access
