D217 Accounting Information Systems - Set 3 - Part 1

Test your knowledge of technical writing concepts with these practice questions. Each question includes detailed explanations to help you understand the correct answers.

Question 1: What is the purpose of a master file in accounting information systems?

To store temporary transaction records

To store detailed account data such as general ledgers

To generate audit reports

To track inventory movement

Question 2: Which file stores data used as standards for processing transactions in payroll systems?

Archive file

Master file

Reference file

Transaction file

Question 3: What is the main characteristic of a transaction file in accounting systems?

It contains archived data

It is used to store temporary data that updates master files

It contains tax records

It stores fixed asset information

Question 4: What does a data dictionary describe in an accounting information system?

It describes every data element in the database

It lists approved vendors

It records transaction errors

It contains payroll summaries

Question 5: What kind of audit trail is created by digital accounting systems?

A paper-based log of transactions

A sequence of documents linked to physical ledgers

A record of digital transactions and data flow

A manual approval process for every transaction

Question 6: Which coding scheme assigns ranges of values to specific attributes, such as account classifications?

Sequential code

Group code

Mnemonic code

Block code

Question 7: What type of code uses alphabetic characters to convey meaning in acronyms or combinations?

Alphabetical code

Mnemonic code

Sequential code

Group code

Question 8: What is an insertion anomaly?

Accidental removal of data from a table

The unintended addition of incomplete data

The overwriting of existing data in a system

The modification of multiple records in error

Question 9: Which type of code represents complex items involving two or more related pieces of data?

Sequential code

Mnemonic code

Group code

Alphabetical code

Question 10: What system can handle multiple functions, including accounting, procurement, and human resources, using a single database?

General ledger system

Payroll system

Enterprise resource planning (ERP) system

Accounts payable system

Question 11: What does the general ledger system (GLS) do in an accounting information system?

It records financial transactions from the entire organization

It processes payroll checks

It provides vendor payment reports

It automates sales orders

Question 12: What is the role of a payroll imprest account?

It tracks the total amount paid to vendors

It is used to deposit a single check for the entire payroll

It records employee tax deductions

It stores payroll processing rules

Question 13: How does a digital signature ensure the authenticity of a transmitted message?

By encrypting the sender's message with a public key

By encrypting the digest of the message with the sender's private key

By storing the message in a reference file

By verifying the sender's physical address

Question 14: What is the purpose of a firewall in an organization's information system?

To back up sensitive data

To isolate internal systems from external threats

To approve vendor invoices

To automate journal entries

Question 15: What is the primary use of an archive file in an accounting system?

To store current transaction data

To store payroll information

To retain past transactions for future reference

To manage system backups

Question 16: What are the two main subsystems of the conversion cycle?

Sales and payroll

Accounts receivable and general ledger

Production and cost accounting

Vendor and supplier management

Question 17: What is a three-way match in accounts payable?

Matching a credit memo, sales order, and receiving report

Matching a supplier's invoice, receiving report, and purchase order

Matching an employee's time card, payroll check, and tax deduction

Matching an inventory count, vendor list, and general ledger entry

Question 18: Which control measure involves limiting access to sensitive financial data through user authentication?

Application control

General control

Access control

Output control

Question 19: What is the function of a personnel action form in payroll processing?

To authorize and record changes in employee pay rates and job classifications

To track employee performance metrics

To issue payroll checks

To provide tax withholding rates

Question 20: Which document records the acquisition of a fixed asset?

Payroll register

Depreciation report

Purchase requisition

Time sheet

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