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TEST BANK FOR ACCOUNT-ING INFORMATION SYSTEMS 9TH EDITION JAMES A HALL

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TEST BANK FOR ACCOUNT-ING INFORMATION SYSTEMS 9TH EDITION JAMES A HALL Chapter 2—Introduction to Transaction Processing TRUE/FALSE 1. Processing more transactions at a lower unit cost makes batch processing more efficient than real-time systems. ANS: T PTS: 1 2. The process of acquiring raw...

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  • September 22, 2023
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  • 2023/2024
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TEST BANK FOR ACCOUNT-
ING INFORMATION SYSTEMS
9TH EDITION JAMES A HALL

,Chapter 2—Introduction to Transaction Processing

TRUE/FALSE

1. Processing more transactions at a lower unit cost makes batch processing more efficient than real-time
systems.

ANS: T PTS: 1

2. The process of acquiring raw materials is part of the conversion cycle.

ANS: F PTS: 1

3. Directing work-in-process through its various stages of manufacturing is part of the conversion cycle.

ANS: T PTS: 1

4. The portion of the monthly bill from a credit card company is an example of a turn-around document.

ANS: T PTS: 1

5. The general journal is used to record recurring transactions that are similar in nature.

ANS: F PTS: 1

6. Document flowcharts are used to represent systems at different levels of detail.

ANS: F PTS: 1

7. Data flow diagrams represent the physical system.

ANS: F PTS: 1

8. System flowcharts are often used to depict processes that are handled in batches.

ANS: T PTS: 1

9. Program flowcharts depict the type of media being used (paper, magnetic tape, or disks) and terminals.

ANS: F PTS: 1

10. System flowcharts represent the input sources, programs, and output products of a computer system.

ANS: T PTS: 1

, 11. Program flowcharts are used to describe the logic represented in system flowcharts.

ANS: T PTS: 1

12. Batch processing systems can store data on direct access storage devices.

ANS: T PTS: 1

13. Selecting a specific record from a master file containing millions of records requires a direct access file
environment.

ANS: T PTS: 1

14. The box symbol represents a temporary file.

ANS: F PTS: 1

15. Auditors may prepare program flowcharts to verify the correctness of program logic.

ANS: T PTS: 1

16. A control account is a general ledger account which is supported by a subsidiary ledger.

ANS: T PTS: 1

17. The most significant characteristic of direct access files is access speed.

ANS: T PTS: 1

18. Real time processing is used for routine transactions in large numbers.

ANS: F PTS: 1

19. Batch processing is best used when timely information is needed because this method processes data
efficiently.

ANS: F PTS: 1

20. An inverted triangle with the letter “N” represents a file in “name” order.

ANS: F PTS: 1

21. Real-time processing in systems that handle large volumes of transactions each day can create
operational inefficiencies.

ANS: T PTS: 1
22. Operational inefficiencies occur because accounts unique to many concurrent transactions need to be
updated in real time.

ANS: F PTS: 1

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