Test Bank for Accounting
Information Systems
, Batch Processing - VERRIFIED A NSWERS~Processing method where transactions are
collected and processed in groups at scheduled times.
Real-Time Systems - VERRIFIED A NSWERS~Processing method where transactions are
processed immediately as they occur.
Conversion Cycle - VERRIFIED A NSWERS~The process of directing work-in-process
through its various stages of manufacturing.
Turnaround Document - VERRIFIED A NSWERS~A document that is sent back to the
originator as a response or follow-up.
General Journal - VERRIFIED A NSWERS~A journal used to record non-recurring
transactions.
Document Flowcharts - VERRIFIED A NSWERS~Charts used to represent systems at
different levels of detail.
Data Flow Diagrams - VERRIFIED A NSWERS~Diagrams representing the flow of data
within an information system.
System Flowcharts - VERRIFIED A NSWERS~Charts used to depict processes handled in
batches.
Program Flowcharts - VERRIFIED A NSWERS~Charts depicting the logic represented in
system flowcharts.
Direct Access Storage Devices - VERRIFIED A NSWERS~Devices that allow direct access
to stored information without having to search through other data.
Direct Access File Environment - VERRIFIED A NSWERS~An environment where specific
records can be selected from a master file containing millions of records.
Control Account - VERRIFIED A NSWERS~A general ledger account supported by a
subsidiary ledger.
Inverted Triangle - VERRIFIED A NSWERS~Symbol representing a file in name order.
Operational Inefficiencies - VERRIFIED A NSWERS~Inefficiencies arising from the need to
update accounts unique to many concurrent transactions in real time.
Batch Processing of Non-Critical Accounts - VERRIFIED A NSWERS~Improves operational
efficiency by processing non-critical accounts in batches.
Block Code - VERRIFIED A NSWERS~Coding scheme suitable for a chart of accounts.
Sequential Codes - VERRIFIED A NSWERS~Codes used to represent complex items or
events involving related data.
Mnemonic Codes - VERRIFIED A NSWERS~Codes appropriate for items in ascending or
descending sequences.
Flat-File Approach - VERRIFIED A NSWERS~An approach associated with legacy systems
where files are not relational.
Information Systems
, Batch Processing - VERRIFIED A NSWERS~Processing method where transactions are
collected and processed in groups at scheduled times.
Real-Time Systems - VERRIFIED A NSWERS~Processing method where transactions are
processed immediately as they occur.
Conversion Cycle - VERRIFIED A NSWERS~The process of directing work-in-process
through its various stages of manufacturing.
Turnaround Document - VERRIFIED A NSWERS~A document that is sent back to the
originator as a response or follow-up.
General Journal - VERRIFIED A NSWERS~A journal used to record non-recurring
transactions.
Document Flowcharts - VERRIFIED A NSWERS~Charts used to represent systems at
different levels of detail.
Data Flow Diagrams - VERRIFIED A NSWERS~Diagrams representing the flow of data
within an information system.
System Flowcharts - VERRIFIED A NSWERS~Charts used to depict processes handled in
batches.
Program Flowcharts - VERRIFIED A NSWERS~Charts depicting the logic represented in
system flowcharts.
Direct Access Storage Devices - VERRIFIED A NSWERS~Devices that allow direct access
to stored information without having to search through other data.
Direct Access File Environment - VERRIFIED A NSWERS~An environment where specific
records can be selected from a master file containing millions of records.
Control Account - VERRIFIED A NSWERS~A general ledger account supported by a
subsidiary ledger.
Inverted Triangle - VERRIFIED A NSWERS~Symbol representing a file in name order.
Operational Inefficiencies - VERRIFIED A NSWERS~Inefficiencies arising from the need to
update accounts unique to many concurrent transactions in real time.
Batch Processing of Non-Critical Accounts - VERRIFIED A NSWERS~Improves operational
efficiency by processing non-critical accounts in batches.
Block Code - VERRIFIED A NSWERS~Coding scheme suitable for a chart of accounts.
Sequential Codes - VERRIFIED A NSWERS~Codes used to represent complex items or
events involving related data.
Mnemonic Codes - VERRIFIED A NSWERS~Codes appropriate for items in ascending or
descending sequences.
Flat-File Approach - VERRIFIED A NSWERS~An approach associated with legacy systems
where files are not relational.
