WGU D217 Accounting Information Systems|
PA| Pre- Assessment | Actual Questions and
Answers Latest Updated
(Graded A+)
Correct
Incorrect
D217 Accounting Information Systems| PA|
, "accounts payable." The departments involved in the purchasing process are
purchasing, receiving, inventory control and accounts payable. Accounts
payable completes the purchasing process by authorizing and executing the
cash disbursement based on a signal from receiving or inventory control.
"Convert cleartext message, encrypt into ciphertext, decode back to cleartext
message". The sender uses an encryption algorithm to convert the original message
(called cleartext) into a coded equivalent (called ciphertext). At the receiving end,
the ciphertext is decoded (decrypted) back into cleartext.
"This is an on-page connector used to replace flow lines that otherwise would
cause excessive clutter on the page." The connector replaces the lines that signify
the movement. Lines should be used whenever possible to promote clarity.
Restricted use of connectors, however, can improve the readability of a flowchart.
Don't know?
2 of 226
Definition
"receiving." In a firm with proper segregation of duties, adequate
supervision is most critical in receiving. Every day materials arrive on
the receiving dock. Until those receipts are recorded in the system,
they are invisible to anyone but the receivers and their supervisors.
Supervision is a compensating control appropriate before more
automated controls take effect. Scanning technology and automated
three-way match are technological controls that reduce risk.
Give this one a try later!
, The author distinguishes between the
The departments involved in the
accounting information system and
purchasing process are purchasing,
the management information system
receiving, inventory control and
based on
In a firm with proper
MOD 14- Which of the following is
segregation of duties, adequate
true about the black box approach to
supervision as a compensating
auditing computer applications?
control is still necessary in
Don't know?
3 of 226
Term
Which attributes are used to describe data that are reliable for use
according to the Safe Harbor Agreement?
Give this one a try later!
"Summarized, abbreviated, and outdated." Data is condensed and not regularly
updated.
"Encrypted, archived, and restricted." Data is secured and not readily accessible.
, " Accurate, complete, and current." Organizations need to ensure that the data
they maintain are accurate, complete, and current, and thus reliable for use.
"Confidential, anonymized, and isolated." Data is kept private and not integrated.
Don't know?
4 of 226
Term
UNIT 2 FORM A - Li has implemented a new accounting information
system (AIS) to help him manage his construction company. Li uses the
information captured by the system to plan each project, forecasting
the requirements for raw materials and the cash flow expected.
Which AIS subsystem helps Li in planning?
Give this one a try later!
"Management reporting system
"Organizational departments." (MRS)." The MRS subsystem of
Organizational departments are the AIS provides management
included in system flowcharts. with special reports that aid in
budgeting and forecasting.
"Transaction processing system
"Variance reports." The MRS provides
(TPS)." The TPS records the orders as
the internal information needed to
financial transactions in the
run a business (e.g., variance reports).
accounting records.
PA| Pre- Assessment | Actual Questions and
Answers Latest Updated
(Graded A+)
Correct
Incorrect
D217 Accounting Information Systems| PA|
, "accounts payable." The departments involved in the purchasing process are
purchasing, receiving, inventory control and accounts payable. Accounts
payable completes the purchasing process by authorizing and executing the
cash disbursement based on a signal from receiving or inventory control.
"Convert cleartext message, encrypt into ciphertext, decode back to cleartext
message". The sender uses an encryption algorithm to convert the original message
(called cleartext) into a coded equivalent (called ciphertext). At the receiving end,
the ciphertext is decoded (decrypted) back into cleartext.
"This is an on-page connector used to replace flow lines that otherwise would
cause excessive clutter on the page." The connector replaces the lines that signify
the movement. Lines should be used whenever possible to promote clarity.
Restricted use of connectors, however, can improve the readability of a flowchart.
Don't know?
2 of 226
Definition
"receiving." In a firm with proper segregation of duties, adequate
supervision is most critical in receiving. Every day materials arrive on
the receiving dock. Until those receipts are recorded in the system,
they are invisible to anyone but the receivers and their supervisors.
Supervision is a compensating control appropriate before more
automated controls take effect. Scanning technology and automated
three-way match are technological controls that reduce risk.
Give this one a try later!
, The author distinguishes between the
The departments involved in the
accounting information system and
purchasing process are purchasing,
the management information system
receiving, inventory control and
based on
In a firm with proper
MOD 14- Which of the following is
segregation of duties, adequate
true about the black box approach to
supervision as a compensating
auditing computer applications?
control is still necessary in
Don't know?
3 of 226
Term
Which attributes are used to describe data that are reliable for use
according to the Safe Harbor Agreement?
Give this one a try later!
"Summarized, abbreviated, and outdated." Data is condensed and not regularly
updated.
"Encrypted, archived, and restricted." Data is secured and not readily accessible.
, " Accurate, complete, and current." Organizations need to ensure that the data
they maintain are accurate, complete, and current, and thus reliable for use.
"Confidential, anonymized, and isolated." Data is kept private and not integrated.
Don't know?
4 of 226
Term
UNIT 2 FORM A - Li has implemented a new accounting information
system (AIS) to help him manage his construction company. Li uses the
information captured by the system to plan each project, forecasting
the requirements for raw materials and the cash flow expected.
Which AIS subsystem helps Li in planning?
Give this one a try later!
"Management reporting system
"Organizational departments." (MRS)." The MRS subsystem of
Organizational departments are the AIS provides management
included in system flowcharts. with special reports that aid in
budgeting and forecasting.
"Transaction processing system
"Variance reports." The MRS provides
(TPS)." The TPS records the orders as
the internal information needed to
financial transactions in the
run a business (e.g., variance reports).
accounting records.
