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NCERT Class 12 Computer Science Chapter 3 Lists Manipulation and Implementation

NCERT Class 12 Computer Science Python Solutions for Chapter 3 :: Lists Manipulation and Implementation

TOPIC-1

Data StructuresShort Answer Type Questions (2 marks)

Question 1:Define a data structure.Answer:A data structure is a group of data which can be processed as a single unit. This group of data may be of similar or dissimilar data types. Data Structures are very useful while programming because they allow processing of the entire group of data as a single unit.

Question 2:Name the two types of data structures and give difference between them.Answer:Data structures are of two types: Linear and Non – Linear.

In a linear data structure, the elements are stored in a sequential order.

In a non linear data structure, no sequential order is followed.

Linear Data Structure Examples: Arrays: Non-Linear Data Structure Examples: Tree, graph lists, stacks, queues, linked lists.

Question 3:Give difference between an array and a list in Python.Answer:An array is defined as a set of contiguous data of similar data type. Python lists are actually arrays of variable length. The elements of a list are of eterogeneous types which means they are of different data types.

Question 4:How are lists implemented in memory?(or)How is memory allocated to a list in Python?Answer:A list in Python is an array that contains elements (pointers to objects) of a specific size only and this is a common feature of all dynamically typed languages. For implementation of a list, a contiguous array of references to other objects is used. Python keeps a pointer to this array and the array’s length is stored in a list head structure. This makes indexing of a list independent of the size of the list or the value of the index. When items are appended or inserted, the array of references is resized.

Question 5:What is sequential allocation of memory? Why do we say that lists are stored sequentially?Answer:A list is a allocated memory in sequential manner. This means that the elements of the list are stored in memory in sequence of their declaration. So, if you want to view the fifth element of the list, you have to first traverse through first four elements of the list. This is called sequential allocation of memory.

TOPIC-2Searching ListsShort Answer Type Questions-I (2 marks)

Question 1:How is linear search different from binary search?Answer:

Binary search requires the input data to be sorted near search doesn’t.

Binary search requires an ordering comparison; linear search only requires equality comparisons

Binary search has complexity 0(log n); linear search has complexity O(n) as discussed earlier.

Binary search requires random access to the data; linear search only requires sequential access (this can be very important – it means a linear search can stream data of arbitrary size).

Short Answer Type Questions-II (2 marks)

Question 1:Accept a list containing integers randomly. Accept any number and display the position at which the number is found in the list.Answer:maxrange = input(“Enter Count of numbers: ’’)marks=[]flag=Falsefor i in range(0, maxrange):marks. append(input(“ ?”))number = inputfEnter number to be searched”)for i in range(0, maxrange):if marks [i]==number:print number,“found at position”,iflag=Trueif flag==False:print number, “not found in list”

Question 2:What will be the status of the following list after the First, Second and Third pass of the slection sort method used for arranging the following elements in descending order?Note : Show the status of all the elements after each pass very clearly underlining the changes.12,14, -54,64,90,24Answer:

Question 3:For a given list of values in descending order, write a method in Python to search for a value with the help of Binary search method. The method should return position of the value and should return -1 if the value not present in the list.Answer:def binarysrch (nums, x):high=len (nums)low=0while low < high:mid=(low+high)/2midval=nums [mid]if midval > x:low = mid + 1elif midval < x:high = midelse:return midreturn -1

TOPIC-3List SortingShort Answer Type Questions-I (2 marks)

Question 1:What is bubble sort?Answer:Bubble sort is a simple sorting algorithm that works by repeatedly stepping through the list to be sorted, comparing each pair of adjacent items and swapping them if they are in the wrong order. The pass through the list is repeated until no swaps are needed, which indicates that the list is sorted. The algorithm gets its name from the way smaller elements “bubble” to the top of the list. Because it only uses comparisons to operate on elements, it is also Called a comparison sort.

Question 2:Write an algorithm for selection sort.Answer:Selection sort performs the following steps:

Starting at index 0, search the entire array to find the next smallest or largest value.

Swap the smallest or largest value found with the value at index 0.

Repeat steps 1 & 2 starting from the next index.

Question 3:Explain insertion sort.Answer:Every repetition of insertion sort removes an element from the input data, inserting it into the correct position in the already-sorted list, until no input elements remain. The choice of which element to remove from the input is arbitrary and can be made using almost any choice algorithm.

Short Answer Type Questions-II (2 marks)

Question 1:Write a function that takes a list that is sorted in ascending order and a number as argument. The function should do the following:

Insert the number passed as argument in a sorted list.

Delete the number from the list.

Answer:from bisect import bisectdef listfunc(sortedlist,number) :insert_point = bisect (sortedlist, number)sortedlist.insert(insert_point,number)print “List after Insertion”print sortedlistsortedlist.remove(number)print “List after Deletion”print sortedlistmaxrange = inputfEnter Count of numbers: ”)numlist=[]flag=Falsefor i in range(0, maxrange):numlist.append(input(“ ?”))numlist.sort()number = inputfEnter the number”)listfunc(numlist,number)

Question 2:Consider the following list 95 79 19 43 52 3Write the passes of bubble sort sorting the list in ascending order till the 3rd iteration.Answer:[79,19, 43, 52, 3, 95]-Pass 1[19, 43,52,3,79, 95]-Pass 2[19,43,3, 52, 79, 95]-Pass 3

Question 3:Write a function that takes a sorted list and a number as an argument. Search for the number in the sorted list using binary search.Answer:def binary_search(SORTEDLIST, number):low=0high=len(SORTEDLIST)found=Falsewhile(low<high) and found==False:mid=(int) (low+high/2)if SORTEDLIST[mid]==number:print “Number found at”,midfound=Truebreakelif SORTEDLIST[mid]<number:low=mid+1else:high=mid-1if low >= high:print “Number not found”maxrange = inputfEnter Count of numbers: ”)numlist = []for i in range(0, maxrange):numlist.append(input(“?”))numlist.sort()print “Sorted list”,numlistnumber = inputfEnter the number”)binary_search(numlist,number)

Question 4:In the following list containing integers, sort the list using Insertion sort algorithm. Also show the status of the list after each iteration.15 -5 20 -10 10Answer:def insertion_sort(DATA_LIST):for K in range (1, len(DATA_LIST)):temp=DATA_LIST[K] # ptr=K-1,while(ptr>=0) and DATA_LIST[ptr]>temp:DATA_LIST[ptr+l]=DATA_LIST[ptr]ptr=ptr-1DATA_LIST [ptr+1] =tempprint DATA_LISTDATA_LIST = [15,-5,20,-10,10]print “LIST BEFOR SORTING”,DATAJ.ISTinsertion_sort(DATA_LIST)[-5,15, 20, -10,10][-5,15,20,-10,10]-Pass 1[-10,-5,15,20,10]-Pass 2[-10,-5,10,15, 20]-Pass 3

Question 5:What will be the status of the following after the First, Second and Third pass of the insertion sort method used for arranging the following elements in descending order ?Note: Show the status of all the elements after each pass very clearly underlining the changes.Answer:

Question 6:Consider the following unsorted list:99 78 25 48 51 11Sort the list using selection sort algorithm. Show the status of the list after every iteration.Answer:def selection_sort(DATA_LIST):for i in range(0, len (DATA_LIST)):min = ifor j in range(i + 1, len(DATA_LIST)):if DATA_LIST[j] < DATA_LIST[min]:min = j# swappingtemp= DATA_LIST[min]DATA_LIST[min] = DATA_LIST[i]DATA_LIST [i]=tempprint DATA_LISTDATA_LIST = [99 78 25 48 51 11]print “LIST BEFOR SORTING”,DATA_LISTselection_sort(DATA_LIST)

Question 7:Consider the following unsorted list Neena Meeta Geeta Reeta Seeta Sort the list using selection sort algorithm. Show the status of the list after every iteration.(or)Sort a list containing names of students in ascending order using selection sort.Answer:def selection_sort(DATA_LIST):for i in range(0, len (DATA_LIST)):min = ifor j in range(i + 1, len(DATA_LIST)):if DATA_LIST[j] < DATA_LIST[min]:min = j# swappingtemp= DATA_LIST[min]DATA_LIST[min] = DATA_LIST[i]DATA_LIST[i]=tempprint DATA_LISTNAME_LIST = [‘Neena��,’Beeta’,’Reeta’,’Geeta’,’Seeta’]print “LIST BEFORE SORTING”,NAME_LISTselection_sort(NAME_LIST)LIST BEFORE SORTING [‘Neena’,‘Beeta’,‘Reeta’, ‘Geeta’, ‘Seeta’][‘Beeta’, ‘Neena’, ‘Reeta’, ‘Geeta’, ‘Seeta’]-Pass 1[‘Beeta’, ‘Geeta’, ‘Reeta’, ‘Neena’, ‘Seeta’]-Pass 2[‘Beeta’, ‘Geeta’, ‘Neena’, ‘Reeta’, ‘Seeta’]-Pass 3[‘Beeta’, ‘Geeta’, ‘Neena’, ‘Reeta’, ‘Seeta’]-Pass 4[‘Beeta’, ‘Geeta’, ‘Neena’, ‘Reeta’, ‘Seeta’]-Pass 5

Question 8:A list contains rollno, name and marks of the student. Sort the list in descending order of marks using selection sort algorithm. [CBSE Text Book]Answer:def selection_sort(DATA_LIST):for i in range(0, len (DATA_LIST)):min = ifor j in range(i + 1, len(DATA_LIST)):if DATA_LIST[j][2] > DATA_LIST[min][2]:min = j# swappingDATA_LIST[min] [0] ,DATA_LIST[i] [0] = DATA_LIST[i] [0] ,DATA_LIST[mm] [0] DATA_LIST[min][l],DATA_LIST[i][l] = DATA_LI ST [i] [ 1 ],DATA_LI ST [min] [ 1 ] DATA_LIST[min] [2] ,DATA_LIST[i] [2] = DATA_LIST[i] [2],DATA_LIST[min] [2]print DATA_LISTmaxrange=input(“Enter Number of Students: ”)Students=[]for i in range(maxrange):Details=[]Details. append(input(“Enter roll_no”))Details.append(raw_input(“Enter name”))Details. append(inprft(“Enter marks”))Students.append(Details)print Studentsselection_sort(Students)

Question 9:What will be the status of the following list after the First. Second and Third pass of the insertion sort method used for arranging the following elements in descending order ?12,34,46, -34,90,23Note : Show the status of all the elements after each pass very clearly underlining the changes.Answer:output of diferent passes Pass One[12,34,46,-34,90,23], {}Pass Two[34, 46, -34, 90, 23} , {12}Pass ThreeLISTS MANIPULATION AND IMPLEMENTATION[46, -34, 90, 23} , {12, 34} Pass SixPass Four {23}, {-34,12, 34, 46, 90}[-34, 90, 23} , { 12, 34, 46} Pass SevenPass Five {} , {-34,12, 23, 34, 46, 90}{90,23} , {-34,12,34,46} It is the sorted list.

Long Answer Type Questions (4 marks)

Question 1:Consider the following unsorted list: 90 78 20 46 54 1 Write the list after:

3rd iteration of selection sort

4th iteration of bubble sort

5th iteration of insertion sort Ans. Working :

Answer:Working :

3rd iteration of selection sort: [1,20,46,78,54,90]

4th iteration of bubble sort: [1, 20, 46, 54, 90, 78]

5th iteration of insertion sort: [1, 20, 46, 54, 78, 90

Question 2:Consider the following unsorted list:10 5 55 13 3 49 36Write the position of elements in the list after:(i) 5th iteration of bubble sort(ü) 7th iteration of insertion sort(iii) 4th iteration of selection sortAnswer:Working :

5th iteration of bubble sort: [3, 5,10,13, 36, 55, 49]

Insertion sort doesn’t have the 7th iteration

4th iteration of selection sort: [3, 5,10,13, 55, 49, 36]

Question 3:Write a class CITY in Python with following– CName # String Value specifications :– Pop # Numeric value for Population instance attributes-KM # Numeric value– Ccode # Numeric value– Density #Numeric value for Population DensityMethods:– Dencal() #Method to calculate Density as Pop/KM– Record() #Method to allow user to enter values Ccode, CName, Pop, KM and call DenCal ( ) method– View() #Method to display all the members also display a message “Highly Populated City” if the Density is more than 10000.Answer:class CITY:def_init_(self): self.Ccode = 0self.CName = self. Pop = 0self.KM = 0 self.Density = 0def DenCal (self) :self.Density = self.Pop/self. KMdef Record (self)self Ccode=input (“Enter Ccode”)self.CName=raw_input (“Enter CName”)self.Pop=input (“Enter population”)self.KM=input (“Enter KM”)DenCal(self) //or self.DenCal()def View (self):print Ccode, CName, Pop, KM, Densityif self.Density > 10000:print (“Highly populated city”)# OR print (“Highly populated city”)

Question 4:A list contains Item_code, Item_name, qty and price. Sort the list :

In ascending order of qty using Bubble sort.

In descending order of price using Insertion sort.

Answer:def bubble_sort(DATA_LIST) :i = 0j = 0l = len(DATA_LIST)for i in range(l):print “Bubble Sort Iterations – Asc order of Quantity”for j in range(i+l,l):if DATA_LlST[i][3] > DATA_LIST[j][3]:# swappingDATA_LIST[i][0], DATA_LIST[j] [0]=DATA LIST[j] [0],DATA_LIST[i] [0]DATA_LIST[i][1], DATA_LIST[j][1]=DATA_ LIST[j][l],DATA_LIST[i][l]DATA_LIST[i] [2], DATA_LIST[j] [2]=DATA_ LIST[j][2],DATA_LIST[i][2]DATA_LIST[i][3], DATA_LIST[j][3]=DATA_ LIST[j][3] ,DATA_LIST[i] [3]print DATA_LISTdef insertion_sort(DATA_LIST):for K in range (1, len(DATA_LIST)):temp=DATA_LIST[K][2]ptr=K-1print “Insertion Sort Iterations – Desc order of price”while(ptr>=0) and DATA_LIST[ptr][2] < temp:DATA_LIST[ptr+1] [0]=DATA_LIST[ptr] [0]DATAJHST [ptr+1] [1]=DATA_LIST[ptr] [1]DATA_LIST[ptr+1][2]=DATA_LIST[ptr][2]DATA_LIST[ptr+1] [3]=DATA_LIST[ptr] [3]ptr=ptr-1DATA_LIST[ptr+1][2]=tempprint DATA_LISTmaxrange = input(“Enter Number of Items: “)Items=[]for i in range (maxrange):Details=[]Details. append(input(“Enter Item Code”))Details.append(raw_input(“Enter Item name”))Details.append(float(raw_input(“Enter price”)))Details.append(input(“Enter Quantity”)) Items. append(Details)print “BEFORE SORTING”,Items bubble_sort(Items)insertion_sort(Items)

TOPIC-4Stacks And Queues With ListsVery Short Answer Type Questions (1 mark)

Question 1:Expand the following:

LIFO

FIFO

Answer:

LIFO: Last-In First-Out

FIFO: First-In First-Out

Question 2:Define stack.Answer:A stack is a data structure that allows adding and removing elements in a particular order. Every time an element is added, it goes on the top of the stack; the only element that can be removed is the element that was at the top of the stack.

Question 3:Define Queue.Answer:Queue is a first-in, first-out (FIFO) data structure, i.e. the element added first to the queue will be the one to be removed first. Elements are always added to the rear of the queue and removed from the front of the queue.

Question 4:Write all the operations possible in data structure.Answer:The major operations are:

Traversal

Insertion

Deletion

Searching

Question 5:What are the two major queue operations?Answer:Addition of element is known as INSERT operation, also known as enqueuing. It is done using rear terminal position, i.e. tail end. Removal of element is known as DELETE operation, also known as dequeueing.

Short Answer Type Questions-I (2 marks)

Question 1:Write an algorithm to implement push operation.Answer:

Start

Initialize top with -1.

Input the new element.

Increment top by one.

stack[top]=new element

Print “Item Inserted”

Stop

Question 2:Write an algorithm to implement pop operation.Answer:

Start

If the value of top is -1 go to step 3 else go to step 4

Print “Stack Empty” and go to step 7

Deleted item = Stack[top]

Decrement top by 1

print “Item Deleted”

Stop

Question 3:Write an algorithm to implement insertion opera¬tion of queue.Answer:

Start

Check FRONT and REAR value,

if both the values are -1, then FRONT and REAR are incremented by 1

other wise Rear is incremented by one.

queue [Rear]=new element.

Stop

Question 4:Write an algorithm to implement deletion operation of queue.Answer:

Start

Check for underflow situation by checking value of Front=-1

If it is display appropriate message and stop

Otherwise Deleted item=queue [Front]

If Front=Rear then Front=Rear=-1 Otherwise Front is incremented by one

Print “Item Deleted”

Stop

Question 5:For a given list of values in ascending order, write a method in Python to search for a value with the help of Binary Search method. The method should return position of the value and should return -1 if the value not present in the list.Answer:def Binary Search (list, search):lower_bound=0upper_bond=len(list) -1found=falsepos=’x’while lower_bound< =upper_bond:middle_pos=(lower_bound + upper_bond)/2if list [middle_pos] = = search:pos=middlepos found=True breakelif search < list [middle_pos]:upper_bound=middle_pos-l else:lower_bound=middle_pos + 1 if found:print(“The item found”, pos) else:print (“The item not available”)return (-1)

Long Answer Type Questions (4 marks)

Question 1:Write Insert (city) and Delete (City) methods in Python to add City and Romave City considering them to act as Insert and Delete operations of the data structure Queue.Answer:class queue:city=[ ]def Insert (self):a = raw_input(“Enter city”)queue.city append (a)def Delete (self):if (queue, city = = []):print “Queue empty”else:print “Deleted element is”,queue.city[0]queue.city.delete ()ORclass queue:city=[ ]def Insert(self):a=raw_input(“Enter city”)queue.a.append(a)def Delete(self):if (queue.city==[ ]):print (“Queue emtpy”)elseprint (“Deleted element is”,queue, city [0])

Question 2:Define stack class in Python to operate on stack of numbers.Answer: class Stack:def_init_(self):self.s = [ ]def push(self):a = input(“Enter number”)self.s. append(a)def pop(self):self.s.pop()def display (self):l = len(self.s)for I in range(l-1,1,-1):print self.s[i]

Question 3:Write a function to push any student’s information to stack.Answer:def push(stack):s=[]print “STACK BEFORE PUSH” display(stack)s.append(input(“Enter student rollno?”))s.append(raw_input(“Enter student name”))s.append(raw_input(“Enter student grade”))stack, append(s)def display (stack):l=len(stack)print “STACK CONTENTS”for i in range(l-1,-1,-1):print stack[i]stack=[]print “Creating Stack”n = input(“Enter the number of students”)for i in range(n): student = []student.append(input(“Enter student rollno?”))student.append(raw_input(“Enter student name”))student.append(raw_input(“Enter student grade”))stack, append(student) push(stack)display(stack)

Question 4:Write the push operation of stack containing names using class.Answer:class stack:s=[]def push(self):a=r’aw_input(“Enter any name :”)stack.s.append(a)def display(self):l=len(stack.s) for i in range(l-1,-1,-1):print stack.s[i]a=stackOn= input(“Enter no. of names”)for i in range (n):a.push()a.display()

Question 5:Write Insert (Place) and Delete (Place) methods in Python to be add Place and Remove Place considering them to act as Insert and Delete operations of the data structure Queue.Answer:Class queue: place=[]def Insert (self):a=raw_input (“Enter city”)queue.place. append (a)def delete (self):if (queue.place = = []):print “Queue empty”else:print “Deleted element is”, queue, place [0]class queue :place = [ ]def Insert (self) 1a = rawjnput (“Enter place”) queue, a.append (a)def delete (self):if (queue.place==[ ] ):print (“Queue empty”)else:print (“Deleted element is” queue, place [0])queue.place.delete ( )

Question 6:Write the pop operation of stack containing names using class.Answer:class stack:s=[]def push (self):a=raw_input(“Enter any name :”)stack.s.append(a)def pop(self):if (a.s==D):print “Stack Empty”else:print “Deleted element is : ”,a.s.pop()def display (self):l=len(stack.s)print “STACK CONTENTS”for i in range(l-1,-1,-1):print stack.s[i]a=stack()n= input(“Enter no. of names”)for i in range(n):a.push()a.pop()a.display()

Question 7:Write the pop operation of stack containing num-bers using class.Answer:class stack:s=[]def push(self):a=input(“Enter number :”)stack.s.append(a)def pop(self):if (a.s==[]):print “Stack Empty”else:print “Deleted element is : ”,a.s.pop()def display(self):l=len(stack.s) print “STACK CONTENTS”for i in range(l-1,-1,-1):print stack.s[i]a=stack()n= input(“Enter count of numbers”)for i in range (n):a.push()a.pop()a. display ()

Question 8:Write a function to add any customer’s information to queue.Answer:def insert(queue): customer=[]print “QUEUE BEFORE INSERT” display(queue)customer.append(input(“Enter customer number?’’))customer.append(raw_input(“Enter customer name”))customer.append(input(“Enter customer phone number”))queue. append(customer)def display (queue):l=len(queue)fori in range(O.l): print queue[i]queue=[]print “Creating Queue”n=input(“Enter the number of customers”)for i in range(n):customer=[]customer. append(input(“Enter customer number?”))customer.append(rawjnput(“Enter customer name”))customer.append(input(“Enter customer phone number”))queue.append(customer)insert(queue)display(queue)

Question 9:Write the insertion operation of queue containing character using class.Answer:class queue:s=0def insert(self):a=raw_input(“Enter any letter:”)queue.s.append(a)def display (self):l=len(queue.s)print “QUEUE CONTENTS”for i in range(o,l):print queue. s[i]a=queue()n= input(“Enter no. of letters”)for i in range(n): a.insert()ch = raw_input(“Do you want to insert more letters”)if ch==‘y’:a.insert()a.display()

Question 10:Write Add(Fruit) and Remove (Fruit) methods in Python to insert name of a Fruit and to delete name of a Fruit considering them to act as Insert and Delete operations of the data structure Queue.Answer:def que insert (fruit, Rear) :ch=‘y’while ch==‘y’ or ch==‘yes’Frt=input(“Enter a fruit”)Rear=Rear + 1Fruit, append (Frt)print(“Do you wand to Add more”)ch=input ().upper ( )if ch==’N’ or ch==‘No’ :breakreturn reardef quedelete (Fruit, Rear):if not len (fruist):print f(“Fruit + list is empty”)else :Rear = Rear – 1Frt = Fruit.pop( )print(“Fruit is delete from list”)return Rear

Question 11:Write the deletion operation of queue containing characters using class.Answer:class queue:s=0def insert(self):a=raw_input(“Enter any letter:”)queue.s.append(a)def delete(self):if (a.s==[]):print “Queue Empty”else:print “Deleted element is: ”,queue.s[0]del queue.s[0]def display(self): l=len(queue.s)print “QUEUE CONTENTS”for i in range(0,l):print queue.s[i]a=queue()n= input(“Enter no. of letters”)for i in range (n):a.insert()a. delete()a. display ()

Question 12:Write the deletion operation of queue containing numbers using class.Answer:class queue:s=[]def insert(self):a=input(“Enter the number:”)queue.s.append(a)def delete(self):if (a.s==Q):print “Queue Empty”else:print “Deleted element is: ”,queue.s[0]del queue.s[0]def display(self):l=len(queue.s)print “QUEUE CONTENTS”for i in range(0,l):print queue.s[i]a=queue()n= input(“Enter no. of numbers”)for i in range(n):a.insert()a.delete()a.display()

TOPIC-5Applications of StacksVery Short Answer Type Questions (1 mark)

Question 1:Give one example of infix expression.Answer:A + B *C / D

Question 2:Give one example of postfix expression.Answer:ABC*D/+

Question 3:Give one example of prefix expression.Answer:+/*BCDA

Question 4:Convert (A+B)*C in to postfix form.Answer:AB+C*

Short Answer Type Questions-I (2 marks)

Question 1:Evaluate the following postfix notation of expressio,Show status of stack after every operation.12,2,7,34,20,-, +,5, +Answer:

Question 2:Evaluate the following postfix expression. Show the status of stack after execution of each operation separately: 2,13, + , 5, -,6,3,/,5,*,<Answer:Stack contentsResult: 0

Question 3:Evaluate using stack 10, 3,*, 30, 2,*,-Answer:

Question 4:Evaluate the following Postfix expression :20,10,-15,3,/, +, 5, *Answer:

Question 5:Convert A+ (B*C – (D / E A F) * G) * H into postfix form showing stack status after every step.Answer:

Question 6:Convert (True And False) OR (False And True) into postfix form using stack.Answer:

Question 7:What are the applications of queue in computer?Answer:In a single processor multitasking computer, job(s) wait to be processed form a queue. Same happens when we share a printer with many computers.

Compiling a HLL code.

Using download manager, for multiple files also uses queue for ordering the files.

In multiuser OS – job scheduling is done through queue.

Question 8:Evaluate the following postfix notation of expression. Show status of stack after every operation.Answer:Final Result = 1

Question 9:Evaluatethefollowingpostixnotationofexpression. Show status of stack after every operation.12,2, *, 24,20, -, +, 8, –Answer:

Question 10:Give few applications of stack.Answer:

Expression evaluation

Backtracking (game playing, finding paths, exhaustive searching).

Memory management, run-time environment for nested language features.

Short Answer Type Questions-II (2 marks)

Question 1:Write an algorithm to evaluate postfix expression.Answer:Step 1: StartStep 2: Check all symbols from left to right and repeat steps 3 & 4 for each symbol of expression ‘E’ until all symbols are over.

If the symbol is an operand, push it onto stack.

If the symbol is an operator then:

Pop the top two operands from stack and apply an operator in between them.

Evaluate the expression and place the result back on the stack.

Step 3: Set result equal to top element on the stack.Step 4: Stop

Question 2:Write an algorithm to convert infix to postfix.Answer:

Create an empty stack and an empty postfix output string/stream.

Scan the infix input string/stream left to right.

If the current input token is an operand, simply append it to the output string (note the examples above that the operands remain in the same order).

If the current input token is an operator, pop off all operators that have equal or higher precedence and append them to the output string; push the operator onto the stack. The order of popping is the order in the output.

If the current input token is push it onto the stack.

If the current input token is ‘)’, pop off all operators and append them to the output string until a ‘(‘ is popped; discard the ‘(‘.

If the end of the input string is found, pop all operators and append them to the output string.

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invisibleanonymousmonsters · 5 years ago

Note

chapter 25 is rly sweet at the beginning and then sad at the end (poor buck). saw ur a/n at the end, why are u over the series :((( its so good and i hope ur okay i just wanted to drop in an say i thought the chapter was fantastic

Oh I’m fine. I’m just trying to trek through the series and finally finish it. There’s only going to be like 2 more chapters. I CAN SEE THE FINISH LINE.

Non-Sequential — Chapter 25

#non-sequential #nonsequential #non sequential chapter 25

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edwardsherwood-blog · 7 years ago

Text

Test Bank Database Processing 11th Edition

For Order This And Any Other Test

Banks And Solutions Manuals, Course,

Assignments, Discussions, Quizzes, Exams,

Database Processing, 11e (Kroenke)

Chapter 1: Introduction

1) The purpose of a database is to help people keep track of things.

Answer: TRUE

Diff: 1 Page Ref: 3

2) In a database, each table stores data about a different type of thing.

Answer: TRUE

Diff: 1 Page Ref: 3

3) In a database, each row in a spreadsheet has data about a particular instance.

Answer: FALSE

Diff: 2 Page Ref: 3

4) In every database, not just the databases discussed in this book, table names are capitalized.

Answer: FALSE

Diff: 2 Page Ref: 3

5) A database shows data in tables and the relationships among the rows in those tables.

Answer: TRUE

Diff: 1 Page Ref: 4

6) Data is recorded facts and figures; information is knowledge derived from data.

Answer: TRUE

Diff: 1 Page Ref: 5

7) Databases record data in such a way that they can produce information.

Answer: TRUE

Diff: 2 Page Ref: 6

8) Enterprise Resource Planning (ERP) is an example of a data mining application.

Answer: FALSE

Diff: 2 Page Ref: 6-7

9) Small databases typically have simple structures.

Answer: FALSE

Diff: 3 Page Ref: 8

10) Microsoft Access is a low-end product intended for individuals and small workgroups.

Answer: TRUE

Diff: 2 Page Ref: 14

11) Applications are computer programs used directly by users.

Answer: TRUE

Diff: 1 Page Ref: 8

12) Sequenced Query Language (SQL) is an internationally recognized standard language that is understood by all commercial database management system products.

Answer: FALSE

Diff: 2 Page Ref: 8

13) A database management system (DBMS) creates, processes and administers databases.

Answer: TRUE

Diff: 1 Page Ref: 11

14) Microsoft Access is just a DBMS.

Answer: FALSE

Diff: 2 Page Ref: 13

15) The DBMS engine in Microsoft Access is called Jet.

Answer: TRUE

Diff: 2 Page Ref: 14

16) In Microsoft Access, you can use the Oracle DBMS in place of the Jet DBMS.

Answer: FALSE

Diff: 2 Page Ref: 14

17) In an Enterprise-class database system, a database application interacts with the DBMS.

Answer: TRUE

Diff: 2 Page Ref: 15 Fig 1-16

18) In an Enterprise-class database system, a database application accesses the database data.

Answer: FALSE

Diff: 2 Page Ref: 15 Fig 1-16

19) In an Enterprise-class database system, business users interact directly with the DBMS, which directly accesses the database data.

Answer: FALSE

Diff: 2 Page Ref: 15 Fig 1-16

20) All database applications get and put database data by sending SQL statements to the DBMS.

Answer: TRUE

Diff: 2 Page Ref: 9

21) The DBMS ranked as having the "most power and features" in the text is IBM's DB2.

Answer: FALSE

Diff: 3 Page Ref: 16 Fig 1-17

22) The DBMS ranked as being the "most difficult to use" in the text is Oracle Corporation's Oracle Database.

Answer: TRUE

Diff: 3 Page Ref: 16 Fig 1-17

23) The DBMS ranked as being the "easiest to use" in the text is Microsoft's SQL Server.

Answer: FALSE

Diff: 2 Page Ref: 16 Fig 1-17

24) The DBMS ranked as having the "least power and features" in the text is Microsoft Access.

Answer: TRUE

Diff: 2 Page Ref: 16 Fig 1-17

25) A database is called "self-describing" because it reduces data duplication.

Answer: FALSE

Diff: 2 Page Ref: 12

26) The description of a database's structure that is stored within the database itself is called the "metadata."

Answer: TRUE

Diff: 1 Page Ref: 12 Fig 1-14

27) In a database processing system, indexes are held by the database management system (DBMS).

Answer: TRUE

Diff: 3 Page Ref: 11 Fig 1-12

28) Database design is important, but fortunately it is simple to do.

Answer: FALSE

Diff: 1 Page Ref: 16

29) A database design may be a new systems development project.

Answer: TRUE

Diff: 1 Page Ref: 16-19 Fig 1-18

30) A database design is rarely a redesign of an existing database.

Answer: FALSE

Diff: 1 Page Ref: 16-19 Fig 1-18

31) Information systems that stored groups of records in separate files were called file processing systems.

Answer: TRUE

Diff: 2 Page Ref: 19-20 Fig 1-25

32) Data Language/I (DL/I) structured data relationships as a tree structure.

Answer: TRUE

Diff: 3 Page Ref: 21 Fig 1-25

33) The CODASYL DBTG mode structured data relationships as a tree structure.

Answer: FALSE

Diff: 3 Page Ref: 22 Fig 1-25

34) The relational model was first proposed in 1970 by E. F. Codd at IBM.

Answer: TRUE

Diff: 2 Page Ref: 22

35) The 1977 edition of this text contained a chapter on the relational model, and that chapter was reviewed by E. F. Codd.

Answer: TRUE

Diff: 3 Page Ref: 22

36) dBase was the first PC-based DBMS to implement true relational algebra on a PC.

Answer: FALSE

Diff: 3 Page Ref: 23

37) Paradox is the only major survivor of the "bloodbath of PC DBMS products."

Answer: FALSE

Diff: 2 Page Ref: 23

38) Business organizations have resisted adopting object-oriented database systems because the cost of purchasing OODBMS packages is prohibitively high.

Answer: FALSE

Diff: 3 Page Ref: 23

39) Bill Gates has said that "XML is the lingua-franca of the Internet Age."

Answer: TRUE

Diff: 2 Page Ref: 24

40) XML Web services allow database processing to be shared across the Internet.

Answer: TRUE

Diff: 2 Page Ref: 24

41) The purpose of a database is to:

A) help people keep track of things.

B) store data in tables.

C) create tables of rows and columns.

D) maintain data on different things in different tables.

E) All of the above.

Answer: A

Diff: 2 Page Ref: 3

42) A database stores:

A) data.

B) relationships.

C) metadata.

D) A and B

E) A, B and C

Answer: E

Diff: 2 Page Ref: 3-4 and 12

43) A database records:

A) facts.

B) figures.

C) information.

D) A and B

E) A, B and C

Answer: D

Diff: 2 Page Ref: 3

44) A sales contact manager used by a salesperson is an example of a(n) ________.

A) single-user database application

B) multiuser database application

C) e-commerce database application

D) A or B

E) Any of A, B or C

Answer: A

Diff: 2 Page Ref: 8 and Fig 1-5

45) A Customer Resource Management (CRM) system is an example of a(n) ________.

A) single-user database application

B) multiuser database application

C) e-commerce database application

D) A or B

E) Any of A, B or C

Answer: B

Diff: 2 Page Ref: 8 and Fig 1-5

46) An online drugstore such as Drugstore.com is an example of a(n) ________.

A) single-user database application

B) multiuser database application

C) e-commerce database application

D) A or B

E) Any of A, B or C

Answer: C

Diff: 1 Page Ref: 7 Fig 1-5

47) The industry standard supported by all major DBMSs that allows tables to be joined together is called ________.

A) Sequential Query Language (SQL)

B) Structured Question Language (SQL)

C) Structured Query Language (SQL)

D) Relational Question Language (RQL)

E) Relational Query Language (RQL)

Answer: C

Diff: 1 Page Ref: 8

48) A program whose job is to create, process and administer databases is called the ________.

A) Database Modeling System

B) Database Management System

C) Data Business Model System

D) Relational Model Manager

E) Data Business Management Service

Answer: B

Diff: 2 Page Ref: 8

49) Microsoft Access includes:

A) a DBMS.

B) an application generator.

C) a Web server.

D) A and B

E) A, B and C

Answer: D

Diff: 2 Page Ref: 13 Fig 1-15

50) Microsoft Access may use which of the following DBMS engines?

A) Jet

B) SQL Server

C) Oracle

D) A and B

E) A, B and C

Answer: D

Diff: 2 Page Ref: 14

51) Which of the following are basic components of an enterprise-class database system?

A) The user

B) The database application

C) The database management system (DBMS)

D) The database

E) All of the above

Answer: E

Diff: 1 Page Ref: 15 Fig 1-16

52) In an enterprise-class database system ________.

A) the database application(s) interact(s) with the DBMS

B) the database application(s) access(es) the database data

C) the DBMS accesses the database data

D) A and B

E) A and C

Answer: E

Diff: 2 Page Ref: 15 Fig 1-16

53) In an enterprise-class database system, the database application ________.

A) creates queries

B) creates forms

C) creates reports

D) A and B

E) B and C

Answer: E

Diff: 2 Page Ref: 15 Fig 1-16

54) In an enterprise-class database system, reports are created by ________.

A) the user

B) the database application

C) the database management system (DBMS)

D) the database

E) All of the above

Answer: B

Diff: 2 Page Ref: 15 Fig 1-16

55) A database is considered "self-describing" because ________.

A) all the users' data is in one place

B) it reduces data duplication

C) it contains a description of its own structure

D) it contains a listing of all the programs that use it

E) All of the above

Answer: C

Diff: 1 Page Ref: 12

56) In an enterprise-class database system, the database ________.

A) holds user data

B) holds metadata

C) holds indexes

D) holds stored procedures

E) All of the above

Answer: E

Diff: 3 Page Ref: 12-13 Fig 1-14

57) A database may contain ________.

A) tables

B) metadata

C) triggers

D) stored procedures

E) All of the above

Answer: E

Diff: 2 Page Ref: 12-13 Fig 1-14

58) A database may be designed ________.

A) from existing data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: E

Diff: 2 Page Ref: 16 Fig 1-18

59) A database designed using spreadsheets from the Sales department is a database being designed ________.

A) from existing data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: A

Diff: 2 Page Ref: 16-19 Fig 1-18

60) A database designed to implement requirements for a reporting application needed by the Sales department is a database being designed ________.

A) from existing non-database data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: B

Diff: 2 Page Ref: 16-19 Fig 1-18

61) A database designed to combine two databases used by the Sales department is a database being designed ________.

A) from existing data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: C

Diff: 1 Page Ref: 16-19 Fig 1-18

62) Database professionals use ________ as specific data sources for studies and analyses.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: A

Diff: 2 Page Ref: 19-20

63) Database professionals use a set of principles called ________ to guide and assess database design.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: B

Diff: 3 Page Ref: 17

64) A very popular development technique used by database professionals for database design is known as ________.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: D

Diff: 3 Page Ref: 17-18

65) A very popular development technique used by database professionals to adopt a database design to a new or changing requirement is known as ________.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: E

Diff: 3 Page Ref: 18-19

66) The predecessor(s) of database processing was (were) ________.

A) file managers

B) hierarchical models

C) network models

D) relational data model

E) All of the above were predecessors of database processing.

Answer: A

Diff: 3 Page Ref: 20-23

67) The relational model ________.

A) was first proposed in 1970

B) was developed by E. F. Codd

C) was developed at IBM

D) resulted in the DBMS product DB2

E) All of the above

Answer: E

Diff: 1 Page Ref: 22-23

68) Modern microcomputer personal DBMS products ________.

A) are supplied by several well-established manufacturers

B) were essentially killed off by MS Access

C) have poor response time

D) are not true DBMS products

E) are really just programming languages with generalized file-processing capabilities

Answer: B

Diff: 2 Page Ref: 22-23

69) Business organizations have resisted adopting object-oriented database management systems because ________.

A) object-oriented programming uses simplified data structures that fit easily into relational databases

B) the cost of purchasing OODBMS packages is prohibitively high

C) the cost of converting data from relational databases to OODBMSs is too high

D) most large organizations have older applications that are not based on object oriented programming

E) C and D

Answer: E

Diff: 2 Page Ref: 23

70) For database development, the most important Web-related technology to emerge in recent years is:

A) FTP.

B) HTTP.

C) XML.

D) OODBMS.

E) All of the above.

Answer: C

Diff: 2 Page Ref: 23-24

71) The purpose of a database is to ________.

Answer: help people keep track of things

Diff: 1 Page Ref: 3

72) In a database, each ________ stores data about a different type of thing.

Answer: table

Diff: 1 Page Ref: 3

73) In a database, each ________ in a database has data about a particular instance.

Answer: table

Diff: 2 Page Ref: 3

74) In the databases discussed in this book, table names are ________.

Answer: capitalized

Diff: 2 Page Ref: 3

75) A database shows data in tables and ________ among the rows of those tables.

Answer: the relationships

Diff: 1 Page Ref: 4

76) ________ is recorded facts and figures; ________ is knowledge derived from data.

Answer: Data; information

Diff: 1 Page Ref: 3 and 5-6

77) Databases record ________ in such a way that they can produce ________.

Answer: data; information

Diff: 2 Page Ref: 6

78) Enterprise Resource Planning (ERP) is an example of a ________.

Answer: multiuser database

Diff: 2 Page Ref: 6-7 Fig 1-5

79) ________ do not necessarily have simple structures.

Answer: Small databases

Diff: 3 Page Ref: 8

80) Computer programs used directly by users are called ________.

Answer: applications

Diff: 1 Page Ref: 8

81) ________ is an internationally recognized standard language that is understood by all commercial database management system products.

Answer: Structured Query Language (SQL)

Diff: 2 Page Ref: 8

82) A ________ is used to create, process and administer databases.

Answer: database management system (DBMS)

Diff: 1 Page Ref: 8

83) ________ is a DBMS combined with an application generator.

Answer: Microsoft Access

Diff: 2 Page Ref: 13-14

84) In an enterprise-class database system, a ________ interacts with the DBMS.

Answer: database application

Diff: 2 Page Ref: 15 Fig 1-16

85) All database applications get and put database data by sending ________ to the DBMS.

Answer: SQL statements

Diff: 3 Page Ref: 15 Fig 1-16

86) The DBMS ranked as having the "most power and features" in the text is ________.

Answer: Oracle database

Diff: 3 Page Ref: 11

87) The DBMS ranked as being the "easiest to use" in the text is ________.

Answer: Microsoft Access

Diff: 2 Page Ref: 16

88) A database is called ________ because it contains a description of itself.

Answer: "self-describing"

Diff: 2 Page Ref: 12

89) ________ is the description of a database's structure that is stored within the database itself.

Answer: Metadata

Diff: 1 Page Ref: 12-13 Fig 1-13

90) In an enterprise-class database system, indexes are held by the ________.

Answer: database

Diff: 3 Page Ref: 12-13 Fig 1-14

91) Business information systems that stored groups of records in separate files were called ________.

Answer: file processing systems

Diff: 2 Page Ref: 20-21 Fig 1-25

92) Data Language/I (DL/I) structured data relationships in a data structure known as a ________.

Answer: tree structure

Diff: 3 Page Ref: 21-22 Fig 1-25

93) The CODSYL DBTG mode structured data relationships in a data structure known as a ________.

Answer: network

Diff: 3 Page Ref: 22 Fig 1-25

94) The relational model was first proposed in 1970 by ________ at IBM.

Answer: E. F. Codd

Diff: 2 Page Ref: 22

95) The 1977 edition of this text was the first edition of this book that contained a description of the ________.

Answer: relational model

Diff: 2 Page Ref: 20

96) ________ was the first PC based DBMS to implement true relational algebra on a PC.

Answer: R:base

Diff: 3 Page Ref: 23

97) ________ is the only major survivor of the "bloodbath of PC DBMS products."

Answer: Microsoft Access

Diff: 2 Page Ref: 23

98) Business organizations have resisted adopting ________ because of the difficulty of converting existing databases.

Answer: object-oriented database management systems (OODBMSs)

Diff: 3 Page Ref: 23

99) ________ has said that "XML is the lingua-franca of the Internet Age."

Answer: Bill Gates

Diff: 2 Page Ref: 24

100) ________ allow database processing to be shared across the Internet.

Answer: XML Web services

Diff: 2 Page Ref: 24

101) What is the purpose of a database, and how does the database accomplish this purpose?

Answer: The purpose of a database is to help people keep track of things. It accomplishes this purpose by storing data in tables. Each table has rows and columns, similar to a spreadsheet. A database usually has multiple tables in order to keep track of different but related things. For example, we might have a CUSTOMER table to keep track of customers and a PRODUCT table to keep track of the things we sell. Each row in each table holds data about a particular instance, i.e., one customer or one product. The database also stores the links between the tables, so that we can track which customers bought which products (note: this will require an additional table if one customer can buy more than one product and one product can be sold to more than one customer).

Diff: 2 Page Ref: 3-5

102) What are the four components of a database system?

Answer: The four components in a database system are: the user, the database application, the database management system (DBMS) and the database. The user interacts with the database application, which interacts with the DBMS, which controls the database. The functions of the database application include creating and processing forms, creating and transmitting queries and creating and processing reports. The DBMS creates databases, tables and supporting structures, manages database data, enforces rules and provides security. The database stores the user data, the database metadata, indexes, triggers, stored procedures and application metadata.

Diff: 2 Page Ref: 8-13

103) Briefly describe the function of an application program in a database system.

Answer: The application program is responsible for creating and processing forms. The application displays the form to the user, allows the user to complete the data entry, evaluates the form to determine which data management tasks need to be performed, and transmits the appropriate requests to the DBMS. The application creates and transmits queries. The queries are requests for data that are created in a language like SQL, and transmitted to the DBMS to have the requested data returned to the application program. The application also creates and processes reports. The query to retrieve the necessary data for the report is sent to the DBMS. When the DBMS returns the needed data, the application manipulates it as necessary to create the requested report. The application program also applies application logic to control the manipulation of data in accordance with the business rules. Finally, the application program is responsible for providing control. Control must be exercised to allow the users to make choices for functions and tasks as appropriate for their jobs. Also, control must be exercised to manage the activities of the DBMS.

Diff: 2 Page Ref: 9-11

104) What components are included in a database?

Answer: The database contains user data, metadata, indexes and other overhead data, and application metadata. User data is the data from the user's environment that they want to track. Metadata is data about the structure of the database. Indexes and other overhead data are structures that the database uses to improve performance. Finally, the application metadata is data about forms, reports, and other application components that some databases, particularly those created with desktop DBMS products, store with the database.

Diff: 2 Page Ref: 13-14

105) Why do we say a database is "self-describing" and why is this an advantage?

Answer: A database is considered self-describing because it contains a description of its own structure within the database itself. This description is called the metadata, and it is stored in specialized tables in relational databases. The advantage is that the database is self-documenting, and that a knowledgeable user or a database designer can easily access the metadata. All DBMS vendors provide tools to access the metadata within their products.

Diff: 3 Page Ref: 12-13

106) What is "metadata" and how does it relate to the definition of a database?

Answer: Metadata is data about the structure of the database itself. This includes data about the names of all the tables in the database, the names of all the columns in each of the tables, the data type of each column in each table, the properties of the tables and the columns, etc. Metadata accounts for the "self-describing" aspect of the definition of a database as a "self-describing collection of integrated tables."

Diff: 2 Page Ref: 12-13

107) Briefly describe the function of the DBMS in a database system.

Answer: The DBMS creates the database and the tables and structures within it. The DBMS also reads and updates the database data. It receives requests from application programs to perform data maintenance tasks. These requests are translated into actions that are performed on the database. In addition to maintaining the user data within the database, the DBMS also maintains the database structures. The DBMS also enforces any rules that have been defined to govern the values of the data, such as data type requirements and referential integrity constraints. The DBMS controls concurrency issues, which deal with the unwanted interruption of one user's work by another user's work. As the only point of entry into the database, the DBMS also provides security for the database to restrict users' access to only the data that they have authority to read or modify. Finally, the DBMS is responsible for the creation of backup copies of the database data and for restoring the database in case a recovery is required.

Diff: 2 Page Ref: 11-12

108) What are "referential integrity constraints"? Give an example.

Answer: A referential integrity constraint is a rule that restricts certain actions on the database data. A referential integrity constraint is used to ensure that the values in a field in one table have matching tables in a corresponding field in another table. These constraints are enforced by the DBMS, which will not allow changes to the values of the database that would result in violations of this rule. For example, a database has an EMPLOYEE table and a VEHICLE table that are used to store data on employees and the vehicles that they are assigned to drive. The EMPLOYEE table has a column called EmployeeID that is used to distinguish one employee record from another. The VEHICLE table also has an EmployeeID column that is used to associate a vehicle with the appropriate employee. A referential integrity constraint could be used to prevent a vehicle from being assigned to an employee with an EmployeeID that does not appear in the EMPLOYEE table by requiring that all values in EmployeeID in the VEHICLE table have a matching value in EmployeeID in the EMPLOYEE table.

Diff: 3 Page Ref: 11

109) What are the three types of database design situations?

Answer: Database designs can be based on (1) existing data, (2) new systems development and (3) database redesign. Database designs from existing data may be based on data in spreadsheets or other data tables, or on data extracted from other databases. New systems development gathers user requirements for needed applications and designs a database to meet those requirements. Database redesign may be needed to migrate existing databases to a newer DBMS, or to integrate multiple existing databases.

Diff: 2 Page Ref: 16-19 Fig 1-18

110) Briefly describe the history of database processing.

Answer: The predecessor of database processing was file processing, where data were maintained on magnetic tape. Database processing as we know it today became possible with the availability of direct access disk storage in the 1960s. Using this storage, both the hierarchical data model and then the network data model were developed. In 1970, E. F. Codd of IBM proposed the relational model, which is the standard model used today. Current DBMSs such as DB2, Oracle and SQL Server are based on the relational model. The appearance of microcomputer based DBMSs, in the 1980s led to a "bloodbath" from which Microsoft Access emerged as the dominant PC workstation DBMS. More recent events include the introduction of object-oriented DBMSs (OODBMSs), and the development of tools such as XML to allow the use of database systems over the Internet.

Diff: 3 Page Ref: 18-22 Fig 1-18

#Test Bank Database Processing 11th Edition

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Text

Test Bank Evolutionary Analysis 5th Edition

For Order This And Any Other Test

Banks And Solutions Manuals, Course,

Assignments, Discussions, Quizzes, Exams,

Chapter 1 A Case for Evolutionary Thinking: Understanding HIV

1) In which of the following regions has AIDS killed the largest number of individuals?

A) India

B) Sub-Saharan Africa

C) United States

D) China

E) United Kingdom

Answer: B

Section: 1.1

Skill: Knowledge/Comprehension

2) The HIV virus contains all of the following components except ________.

A) integrase

B) double-stranded RNA

C) single-stranded RNA

D) reverse transcriptase

E) protease

Answer: B

Section: 1.1

Skill: Knowledge/Comprehension

3) The acronym HIV stands for which of the following?

A) human intercellular virus

B) human immune virus

C) human immunodeficiency virus

D) human immunity virus

E) human immunodeficiency vector

Answer: C

Section: 1.1

Skill: Knowledge/Comprehension

4) Which of the following enzymes is responsible for transcribing viral RNA into DNA?

A) RNA polymerase

B) reverse transcriptase

C) DNA polymerase

D) reverse integrase

E) RNA duplicase

Answer: B

Section: 1.1

Skill: Knowledge/Comprehension

5) The proteins that enable the HIV virus to bind to cells are typically CD4 and CCR5. On what type of cells are these proteins typically observed?

A) plasma cells

B) dendritic cells

C) effector helper T cells

D) memory helper T cells

E) both C and D

Answer: E

Section: 1.1

Skill: Knowledge/Comprehension

6) The AIDS phase of HIV infection begins when the concentration of CD4 T cells in the blood drops below what concentration?

A) 2,000 cells per cubic millimeter

B) 1,000 cells per cubic millimeter

C) 500 cells per cubic millimeter

D) 200 cells per cubic millimeter

E) No CD4 T cells are observed.

Answer: D

Section: 1.1

Skill: Knowledge/Comprehension

7) Which of the following drug categories are used to treat HIV infections?

A) integrase inhibitors

B) protease inhibitors

C) reverse transcriptase inhibitors

D) DNAse inhibitors

E) fusion inhibitors

Answer: D

Section: 1.2

Skill: Knowledge/Comprehension

8) Coreceptor inhibitors block HIV infection by preventing which of the following?

A) binding of the HIV virion onto the plasma membrane

B) binding of the HIV virion onto the CCR5 receptor

C) binding of the HIV virion onto the gp120 protein

D) degrading the coreceptor so the virion cannot attach

E) binding of the HIV virion onto the CD4 receptor

Answer: B

Section: 1.2

Skill: Application/Analysis

9) What is the effect of the ∆32 allele of CCR5 on HIV binding?

A) appears on the surface of CD4 T cells, but the HIV virion is unable to infect the host cell

B) does not appear on the surface of CD4 T cells

C) appears on the surface of the CD4 T cells and inactivates the virion upon binding

D) interferes with binding of the virion to the CD4 receptor protein

E) appears on the surface of the CD4 T cells and causes the virion to lyse upon binding

Answer: B

Section: 1.3

Skill: Application/Analysis

10) The ∆32 allele of CCR5 is found at the highest frequency in which of the following populations?

A) Africans

B) Japanese

C) North Americans

D) Europeans

E) South Americans

Answer: D

Section: 1.3

Skill: Knowledge/Comprehension

11) HIV-1 is believed to have been transmitted to humans from which of the following organisms?

A) gorillas

B) sooty mangabeys

C) African green monkeys

D) chimpanzees

E) baboons

Answer: D

Section: 1.4

Skill: Knowledge/Comprehension

12) HIV-1 Group M is responsible for 95% of human infections. When is it estimated that HIV-1 Group M was transferred to humans?

A) 1980

B) 1960

C) 1930

D) 1995

E) 1900

Answer: C

Section: 1.4

Skill: Knowledge/Comprehension

13) Antibodies and killer T cells recognize HIV or HIV-infected cells by binding to short pieces of viral proteins displayed on the virus or the infected host cell. These short pieces of viral proteins are called ________.

A) coat proteins

B) virosomes

C) proteosomes

D) epitopes

E) episomes

Answer: D

Section: 1.5

Skill: Knowledge/Comprehension

14) Tetherin is an important protein produced by the host. What is the function of tetherin in protecting a host cell from HIV?

A) ties maturing virions to the membrane of the host cell, thereby preventing the release of the mature virus

B) binds the virus to the external host cell membrane, thereby preventing the virus from entering the host cell

C) binds the viral RNA to reverse transcriptase, thus preventing synthesis of the viral DNA

D) binds the two viral RNA strands together, thus preventing the transcription of viral DNA in the host cell

E) causes the maturing virions to aggregate together, thus preventing their release from the host cell

Answer: A

Section: 1.5

Skill: Application/Analysis

15) Early in the infection with HIV, most virions bind to the host cell using CCR5 as a coreceptor. As the infection progresses, the HIV population evolves to use an alternate coreceptor. What is the alternate coreceptor these X4 viruses utilize?

A) Tetherin

B) CCR5α

C) vpu

D) TRIM5α

E) CXCR4

Answer: E

Section: 1.5

Skill: Knowledge/Comprehension

16) In what region of the world is the incidence of infection with HIV highest?

Answer: Sub-Saharan Africa

Section: 1.1

Skill: Knowledge/Comprehension

17) Originally, HIV was thought to be restricted to transmission during homosexual contact between gay men. List other ways in which HIV is currently known to be transmitted.

Answer: HIV can be transmitted by heterosexual sex, oral sex, needle sharing, transfusion with contaminated blood products, other unsafe medical procedures, childbirth and breast-feeding.

Section: 1.1

Skill: Knowledge/Comprehension

18) What does the acronym AIDS stand for?

Answer: Acquired Immune Deficiency Syndrome

Section: 1.1

Skill: Knowledge/Comprehension

19) What viral coat protein typically binds first to the CD4 receptor on helper T cells?

Answer: gp120

Section: 1.1

Skill: Knowledge/Comprehension

20) When AZT is used to treat HIV infections, why does resistance to AZT usually develop?

Answer: Mutations present in the viral population, due to the lack of proofreading and high error rate of the viral reverse transcriptase, enable mutant virions to discriminate against the incorporation of AZT during transcription.

Section: 1.2

Skill: Application/Analysis

21) It has been observed that viral particles often revert (back mutate to non-AZT-resistant populations when treatment with AZT is discontinued. What is the most likely reason for this observation?

Answer: There is no more selective pressure applied to the viral population, and in the absence of AZT the viral particles that reproduce most efficiently have not evolved enough to have the ability to discriminate against AZT.

Section: 1.2

Skill: Application/Analysis

22) What is the molecular mechanism by which reverse transcriptase inhibitors, such as AZT, prevent viral replication?

Answer: These molecules are analogues of the nucleotide building blocks of DNA, and typically prevent binding or elongation of the of the transcribed DNA molecule.

Section: 1.2

Skill: Knowledge/Comprehension

23) In what host cell protein is the Δ32 mutation found, and what type of mutation is this?

Answer: The Δ32 mutation is found in the CCR5 coreceptor on CD4 helper T cells, and is a 32-base pair deletion.

Section: 1.3

Skill: Knowledge/Comprehension

24) Explain the phylogenetic relationship between humans, chimpanzees, and monkeys in the transmission of the current predominant deadly strain in humans, HIV-1.

Answer: HIV-1 is believed to have originated in monkeys as an SIV (simian immunodeficiency virus); SIV was passed from monkeys to chimpanzees, and SIV was passed to and mutated into HIV-1 sometime around 1930.

Section: 1.4

Skill: Knowledge/Comprehension

25) Explain the mechanism HIV uses to avoid destruction by antibodies present in the human immune system.

Answer: The virus is constantly mutating its surface proteins, and these frequent changes in epitopes on the viral surface prevent the host cell from being able to recognize the virus over time.

Section: 1.5

Skill: Application/Analysis

26) Following long periods of infection with HIV, an X4 strain often evolves. What evolutionary advantage does the X4 strain confer on the viral population, and what specific protein does this strain interact with?

Answer: The evolutionary advantage of this strain is that it can infect a different population of T cells. The alternate population of T cells contains the coreceptor CXCR4 instead of the CCR5 coreceptor.

Section: 1.5

Skill: Application/Analysis

27) What is the function of the product of the viral gene vpu in human infections of HIV?

Answer: The viral gene vpu (in a similar manner to the viral protein nef) blocks the action of the host protein tetherin, which normally adheres to viral particles and attaches them to the host cell membrane and prevents their release.

Section: 1.5

Skill: Knowledge/Comprehension

28) What steps are involved in producing the HIV GP120 protein? List all processes and host cellular structures involved from the point of initial infection with viral RNA to the production of the mature virion outside of the host cell.

Section: 1.1

Skill: Application/Analysis

29) Highly active antiretroviral therapies (HAART) have become the treatment method of choice in treating human HIV infections. What is required for a treatment to be classified as HAART, and why have these treatments proven so effective in the treatment of HIV infections?

Section: 1.2

Skill: Synthesis/Evaluation

30) If an individual is infected with HIV that goes undetected and untreated, the infection follows a standard clinical course of progression. Explain the three sequential phases of untreated HIV infection, the approximate times over which these phases occur, and the corresponding levels of both HIV RNA and CD4 T cells circulating in the host bloodstream.

Section: 1.1

Skill: Knowledge/Comprehension

#Test Bank Evolutionary Analysis 5th Edition

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ACC 564 Quiz 3 – Strayer New

ACC 564 Week 8 Quiz 3 Chapter 10 Through 13

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Chapter 10 Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity and Availability

1) The best example of a hash total for a payroll transaction file could be

A) total of employees' social security numbers.

B) sum of net pay.

C) total number of employees.

D) sum of hours worked.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

2) Error logs and review are an example of

A) data entry controls.

B) data transmission controls.

C) output controls.

D) processing controls.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

3) Following is the result of batch control totals on employee Social Security Numbers in a payroll processing transaction:

Correct Values From Masterfile

Values Entered During Processing

487358796

534916487

498374526

514873420

534196487

534916487

678487853

471230589

3719438158

3720158158

The difference in the control totals is 720,000. Which data entry control would best prevent similar data entry errors in the future?

A) Modulus 11

B) Validity check

C) Check digit

D) Sequence check

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

4) Which of the following data entry controls would not be useful if you are recording the checkout of library books by members?

A) Sequence check

B) Prompting

C) Validity check

D) Concurrent update control

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

5) A customer failed to include her account number on her check, and the accounts receivable clerk credited her payment to a different customer with the same last name. Which control could have been used to most effectively to prevent this error?

A) Closed-loop verification

B) Duplicate values check

C) Validity check

D) Reconciliation of a batch control total

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

6) If invoices are processed in groups of fifty, which fields from the document shown below would not be used to create a hash control total?

A) Amount

B) Item Number

C) Quantity Ordered

D) Sales Order number

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Reflective Thinking

7) A data entry input control in which the application software sums the first four digits of a customer number to calculate the value of the fifth digit and then compares the calculated number to the number typed in during data entry is an example of a

A) check digit verification.

B) validity check.

C) closed-loop verification.

D) duplicate data check.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

8) All of the following controls for online entry of a sales order would be useful except

A) check digit verification on the dollar amount of the order.

B) validity check on the inventory item numbers.

C) field check on the customer ID and dollar amount of the order.

D) concurrent update control.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Difficult

AACSB: Analytic

9) A specific inventory record indicates that there were 12 items on hand before a customer brings two of the items to the check stand to be purchased. The cashier accidentally entered quantity 20 instead of 2. Which data entry control would best have prevented this error?

A) sign check

B) limit check

C) validity check

D) field check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

10) When processing weekly payroll, an employee accidentally entered 400 for hours worked. The best data entry control for this error would be

A) a limit check.

B) a check digit.

C) batch total reconciliation.

D) a field check.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

11) The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is

A) a validity check.

B) an authorization check.

C) a check digit.

D) closed-loop verification.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

12) Forms design is an example of this type of control.

A) Data entry control

B) Processing control

C) Output control

D) Input control

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

13) Sequentially prenumbered forms is an example of a(n)

A) data entry control.

B) data transmission control.

C) processing control.

D) input control.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

14) Turnaround documents are an example of a(n)

A) data entry control.

B) output control.

C) processing control.

D) input control.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

15) A validity check is an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) input control.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

16) Parity checks are an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) processing control.

Answer:

Page Ref: 279

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

17) User reviews are an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) processing control.

Answer:

Page Ref: 278

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

18) Data matching is an example of a(n)

A) data entry control.

B) data transmission control.

C) processing control.

D) input control.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

19) Batch totals are an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) processing control.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

20) Cancellation and storage of documents means that

A) data are copied from a document and stored, after which the document is shredded.

B) documents are defaced before being shredded.

C) documents are defaced and stored.

D) cancellation data are copied from documents before they are stored.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

21) Check digit verification is an example of a(n)

A) data transmission control.

B) output control.

C) processing control.

D) input control.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

22) This ensures that the input data will fit into the assigned field.

A) Limit check

B) Range check

C) Size check

D) Validity check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

23) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.

A) Completeness check

B) Field check

C) Limit check

D) Range check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

24) This determines if all required data items have been entered.

A) Completeness check

B) Field check

C) Limit check

D) Range check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

25) This determines the correctness of the logical relationship between two data items.

A) Range check

B) Reasonableness test

C) Sign check

D) Size check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

26) This determines if characters are of the proper type.

A) Field check

B) Alpha-numeric check

C) Range check

D) Reasonableness test

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

27) This tests a numerical amount to ensure that it does not exceed a predetermined value.

A) Completeness check

B) Limit check

C) Range check

D) Sign check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

28) This batch processing data entry control sums a field that contains dollar values.

A) Record count

B) Financial total

C) Hash total

D) Sequence check

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

29) This batch processing data entry control sums a non-financial numeric field.

A) Record count

B) Financial total

C) Hash total

D) Sequence check

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

30) When I enter a correct customer number, the data entry screen displays the customer name and address. This is an example of

A) prompting.

B) preformatting.

C) closed-loop verification.

D) error checking.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

31) This control ensures that the correct and most current files are being updated.

A) Cross-footing balance test

B) Data matching

C) File labels

D) Write-protect mechanism

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

32) This batch processing data entry control sums the number of items in a batch.

A) Financial total

B) Hash total

C) Record count

D) Sequence check

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

33) This data entry control compares the ID number in transaction data to a master file to verify that the ID number exists.

A) Reasonableness test

B) User review

C) Data matching

D) Validity check

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

34) File labels are an example of

A) data entry controls.

B) output controls.

C) processing controls.

D) source data controls.

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

35) A computer operator accidentally used the wrong master file when updating a transaction file. As a result, the master file data is now unreadable. Which control could best have prevented this from happening?

A) Internal header label

B) Validity check

C) Check digit

D) Parity check

Answer:

Page Ref: 277

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

36) Chaz Finnerty called the IT Help Desk in a huff. "I'm trying to open an Excel file and I get a message that says that the file is locked for editing. What's going on?" The answer is likely that

A) the file is corrupted due to a computer virus.

B) there is no problem. Chaz is editing the file, so it is locked.

C) concurrent update controls have locked the file.

D) Chaz probably opened the file as read-only.

Answer:

Page Ref: 278

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

37) This control protects records from errors that occur when two or more users attempt to update the same record simultaneously.

A) Concurrent update controls

B) Cross-footing balance test

C) Data conversion controls

D) Recalculation of batch totals

Answer:

Page Ref: 278

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

38) Modest Expectations Investment Services (MEIS) allows customers to manage their investments over the Internet. If customers attempt to sell more shares of a stock than they have in their account, an error message is displayed. This is an example of a

A) reasonableness test.

B) field check.

C) validity check.

D) limit check.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

39) Modest Expectations Investment Services (MEIS) allows customers to manage their investments over the Internet. If customers attempt to spend more money than they have in their account, an error message is displayed. This is an example of a

A) reasonableness test.

B) field check.

C) validity check.

D) limit check.

Answer:

Page Ref: 276

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

40) The Spontaneous Combustion Rocket Shoppe in downtown Fargo, North Dakota, generates three quarters of its revenue from orders taken over the Internet. The revenue clearing account is debited by the total of cash and credit receipts and credited by the total of storefront and Internet sales. This is an example of a

A) data integrity test.

B) zero-balance test.

C) trial balance audit.

D) cross-footing balance test.

Answer:

Page Ref: 278

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

41) What is the most effective way to ensure information system availability?

A) High bandwidth

B) Maintain a hot site

C) Maintain a cold site

D) Frequent backups

Answer:

Page Ref: 287

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

42) Concerning system availability, which of the following statements is true?

A) Human error does not threaten system availability.

B) Proper controls can maximize the risk of threats causing significant system downtime.

C) Threats to system availability can be completely eliminated.

D) Threats to system availability include hardware and software failures as well as natural and man-made disasters.

Answer:

Page Ref: 284

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

43) Which of the following is not an objective of a disaster recovery plan?

A) Minimize the extent of the disruption, damage or loss.

B) Permanently establish an alternative means of processing information.

C) Resume normal operations as soon as possible.

D) Train employees for emergency operations.

Answer:

Page Ref: 287

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

44) Which item below would not typically be part of an adequate disaster recovery plan?

A) a system upgrade due to operating system software changes

B) uninterruptible power systems installed for key system components

C) scheduled electronic vaulting of files

D) backup computer and telecommunication facilities

Answer:

Page Ref: 287

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

45) A facility that contains all the computing equipment the organization needs to perform its essential business activities is known as a

A) cold site.

B) hot site.

C) remote site.

D) subsidiary location.

Answer:

Page Ref: 287

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

46) A facility that is pre-wired for necessary telecommunications and computer equipment, but doesn't have equipment installed, is known as a

A) cold site.

B) hot site.

C) remote site.

D) subsidiary location.

Answer:

Page Ref: 287

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

47) When a computer system's files are automatically duplicated on a second data storage system as they are changed, the process is referred to as

A) real-time mirroring.

B) batch updating.

C) consistency control.

D) double-secure storage.

Answer:

Page Ref: 287

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

48) ________ enables a system to continue functioning in the event that a particular component fails.

A) An incremental backup procedure

B) Fault tolerance

C) Preventive maintenance

D) A concurrent update control

Answer:

Page Ref: 284

Objective: Learning Objective 2

Difficulty : Moderate

AACSB: Analytic

49) A copy of a database, master file, or software that will be retained indefinitely as a historical record is known as a(n)

A) archive.

B) cloud computing.

C) differential backup.

D) incremental backup.

Answer:

Page Ref: 286

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

50) While this type of backup process takes longer than the alternative, restoration is easier and faster.

A) Archive

B) Cloud computing

C) Differential backup

D) Incremental backup

Answer:

Page Ref: 286

Objective: Learning Objective 2

Difficulty : Moderate

AACSB: Analytic

51) ________ involves copying only the data items that have changed since the last partial backup.

A) Archive

B) Cloud computing

C) Differential backup

D) Incremental backup

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

52) ________ copies all changes made since the last full backup.

A) Archive

B) Cloud computing

C) Differential backup

D) Incremental backup

Answer:

Page Ref: 286

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

53) The maximum amount of time between backups is determined by a company's

A) recovery time objective.

B) recovery point objective.

C) recovery objective.

D) maximum time recovery objective.

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Moderate

AACSB: Analytic

54) The maximum acceptable down time after a computer system failure is determined by a company's

A) recovery time objective.

B) recovery point objective.

C) recovery objective.

D) maximum time recovery objective.

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Moderate

AACSB: Analytic

55) The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. If the firm's recovery time objective is 120 minutes, then the worst case recovery time objective is

A) 1 hour

B) 2 hours

C) 3 hours

D) 4 hours

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

56) The accounting department at Synergy Hydroelectric records an average of 10,000 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 20,000 transactions. If the firm's recovery time objective is 60 minutes, then the worst case recovery time objective is

A) 1 hour

B) 2 hours

C) 3 hours

D) 4 hours

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

57) The accounting department at Synergy Hydroelectric records an average of 10,000 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 40,000 transactions. The firm's recovery point objective is therefore

A) 40,000 transactions

B) 10,000 transactions

C) 10 hours

D) 4 hours

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

58) The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. The firm's recovery point objective is therefore

A) 25,000 transactions

B) 12,500 transactions

C) 1 hour

D) 2 hours

Answer:

Page Ref: 285

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

59) This control entails verifying that the proper number of bits are set to the value 1 in each character received.

A) Echo check

B) Field check

C) Parity check

D) Trailer record

Answer:

Page Ref: 279

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

60) Probably the most important change management control is

A) monitoring user rights and privileges during the change process.

B) testing all changes thoroughly prior to implementation on a stand-alone computer.

C) updating all documentation to reflect changes made to the system.

D) management's careful monitoring and review.

Answer:

Page Ref: 289

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

61) Which of the following is true?

A) Cloud computing is a control technique for system availability.

B) Cloud computing eliminates the need for backup of applications and data.

C) Cloud computing refers to the practice of storing application files and backup data on satellites 'in the clouds'.

D) Cloud computing eliminates the need for companies to own their own software and servers.

Answer:

Page Ref: 288

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

62) Discuss how cloud computing could both positively and negatively affect system availability.

63) Define and contrast a recovery point objective and a recovery time objective.

Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 11 Auditing Computer-Based Information Systems

1) Auditing involves the

A) collection, review, and documentation of audit evidence.

B) planning and verification of economic events.

C) collection of audit evidence and approval of economic events.

D) testing, documentation, and certification of audit evidence.

Answer:

Page Ref: 303

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

2) What is not a typical responsibility of an internal auditor?

A) helping management to improve organizational effectiveness

B) assisting in the design and implementation of an AIS

C) preparation of the company's financial statements

D) implementing and monitoring of internal controls

Answer:

Page Ref: 303

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

3) Which type of work listed below is not typical of internal auditors?

A) operational and management audits

B) information system audits

C) financial statement audit

D) financial audit of accounting records

Answer:

Page Ref: 303

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

4) The ________ audit examines the reliability and integrity of accounting records.

A) financial

B) informational

C) information systems

D) operational

Answer:

Page Ref: 303

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

5) The ________ audit reviews the general and application controls of an AIS to assess its compliance with internal control policies and procedures and its effectiveness in safeguarding assets.

A) financial

B) information systems

C) management

D) internal control

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

6) One type of audit that is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives is known as a(n) ________ audit.

A) financial

B) information systems

C) internal control

D) operational or management

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

7) The ________ audit is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives.

A) financial

B) informational

C) information systems

D) operational

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

8) The purpose of ________ is to determine why, how, when, and who will perform the audit.

A) audit planning

B) the collection of audit evidence

C) the communication of audit results

D) the evaluation of audit evidence

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

9) Organizing the audit team and the physical examination of assets are components of which two separate audit stages?

A) planning; evaluating audit evidence

B) planning; collecting audit evidence

C) collecting audit evidence; communicating audit results

D) communicating audit results; evaluating audit evidence

Answer:

Page Ref: 304-305

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

10) With which stage in the auditing process are the consideration of risk factors and materiality most associated?

A) audit planning

B) collection of audit evidence

C) communication of audit results

D) evaluation of audit evidence

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

11) A system that employs various types of advanced technology has more ________ risk than traditional batch processing.

A) control

B) detection

C) inherent

D) investing

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

12) Control risk is defined as the

A) susceptibility to material risk in the absence of controls.

B) risk that a material misstatement will get through the internal control structure and into the financial statements.

C) risk that auditors and their audit procedures will not detect a material error or misstatement.

D) risk auditors will not be given the appropriate documents and records by management who wants to control audit activities and procedures.

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

13) The possibility that a material error will occur even though auditors are following audit procedures and using good judgment is referred to as

A) control risk.

B) detection risk.

C) inherent risk.

D) investigating risk.

Answer:

Page Ref: 305

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

14) The ________ stage of the auditing process involves (among other things) the auditors observing the operating activities and having discussions with employees.

A) audit planning

B) collection of audit evidence

C) communication of audit results

D) evaluation of audit evidence

Answer:

Page Ref: 305

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

15) Verifying the accuracy of certain information, often through communication with third parties, is known as

A) reperformance.

B) confirmation.

C) substantiation.

D) documentation.

Answer:

Page Ref: 305

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

16) The evidence collection method that examines all supporting documents to determine the validity of a transaction is called

A) review of documentation.

B) vouching.

C) physical examination.

D) analytical review.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

17) The evidence collection method that considers the relationships and trends among information to detect items that should be investigated further is called

A) review of the documentation.

B) vouching.

C) physical examination.

D) analytical review.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

18) Assessing the quality of internal controls, the reliability of information, and operating performance are all part of which stage of the auditing process?

A) audit planning

B) collection of audit evidence

C) evaluation of audit evidence

D) communication of audit results

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

19) An auditor must be willing to accept some degree of risk that the audit conclusion is incorrect. Accordingly, the auditor's objective is to seek ________ that no material error exists in the information audited.

A) absolute reliability

B) reasonable evidence

C) reasonable assurance

D) reasonable objectivity

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

20) The risk-based audit approach is

A) a four-step approach to internal control evaluation.

B) a four-step approach to financial statement review and recommendations.

C) a three-step approach to internal control evaluation.

D) a three-step approach to financial statement review and recommendations.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

21) Which of the following is the first step in the risk-based audit approach?

A) Identify the control procedures that should be in place.

B) Evaluate the control procedures.

C) Determine the threats facing the AIS.

D) Evaluate weaknesses to determine their effect on the audit procedures.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

22) Determining whether the necessary control procedures are in place is accomplished by conducting

A) a systems overhaul.

B) a systems review.

C) tests of controls.

D) both B and C

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Difficult

AACSB: Analytic

23) According to the risk-based auditing approach, when a control deficiency is identified, the auditor should inquire about

A) tests of controls.

B) the feasibility of a systems review.

C) materiality and inherent risk factors.

D) compensating controls.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

24) The ________ to auditing provides auditors with a clear understanding of possible errors and irregularities and the related risks and exposures.

A) risk-based approach

B) risk-adjusted approach

C) financial audit approach

D) information systems approach

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

25) What is the purpose of an information systems audit?

A) To determine the inherent risk factors found in the system

B) To review and evaluate the internal controls that protect the system

C) To examine the reliability and integrity of accounting records

D) To examine whether resources have been used in an economical and efficient manner in keeping with organization goals and objectives

Answer:

Page Ref: 307

Objective: Learning Objective 2

Difficulty : Moderate

AACSB: Analytic

26) The information systems audit objective that pertains to source data being processed into some form of output is known as

A) overall security.

B) program development.

C) program modifications.

D) processing.

Answer:

Page Ref: 307

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

27) To maintain the objectivity necessary for performing an independent evaluation function, auditors should not be involved in

A) making recommendations to management for improvement of existing internal controls.

B) examining system access logs.

C) examining logical access policies and procedures.

D) developing the information system.

Answer:

Page Ref: 309

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

28) The auditor's role in systems development should be as

A) an advisor and developer of internal control specifications.

B) a developer of internal controls.

C) an independent reviewer only.

D) A and B above

Answer:

Page Ref: 309

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

29) Regarding program modifications, which statement below is incorrect?

A) Only material program changes should be thoroughly tested and documented.

B) When a program change is submitted for approval, a list of all required updates should be compiled and then approved by management and program users.

C) During the change process, the developmental version of the program must be kept separate from the production version.

D) After the modified program has received final approval, the change is implemented by replacing the developmental version with the production version.

Answer:

Page Ref: 311

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

30) How could auditors determine if unauthorized program changes have been made?

A) By interviewing and making inquiries of the programming staff

B) By examining the systems design and programming documentation

C) By using a source code comparison program

D) By interviewing and making inquiries of recently terminated programming staff

Answer:

Page Ref: 311

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

31) Which auditing technique will not assist in determining if unauthorized programming changes have been made?

A) Use of a source code comparison program

B) Use of the reprocessing technique to compare program output

C) Interviewing and making inquiries of the programming staff

D) Use of parallel simulation to compare program output

Answer:

Page Ref: 311

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

32) Strong ________ controls can partially compensate for inadequate ________ controls.

A) development; processing

B) processing; development

C) operational; internal

D) internal; operational

Answer:

Page Ref: 310

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

33) The ________ procedure for auditing computer process controls uses a hypothetical series of valid and invalid transactions.

A) concurrent audit techniques

B) test data processing

C) integrated test facility

D) dual process

Answer:

Page Ref: 312

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

34) The auditor uses ________ to continuously monitor the system and collect audit evidence while live data are processed.

A) test data processing

B) parallel simulation

C) concurrent audit techniques

D) analysis of program logic

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

35) Auditors have several techniques available to them to test computer-processing controls. An audit technique that immediately alerts auditors of suspicious transactions is known as

A) a SCARF.

B) an audit hook.

C) an audit sinker.

D) the snapshot technique.

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

36) A type of software that auditors can use to analyze program logic and detect unexecuted program code is

A) a mapping program.

B) an audit log.

C) a scanning routine.

D) program tracing.

Answer:

Page Ref: 314

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

37) One tool used to document the review of source data controls is

A) a flowchart generator program.

B) a mapping program.

C) an input control matrix.

D) a program algorithm matrix.

Answer:

Page Ref: 314

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

38) An audit software program that generates programs that perform certain audit functions, based on auditor specifications, is referred to as a(n)

A) input controls matrix.

B) CAATS.

C) embedded audit module.

D) mapping program.

Answer:

Page Ref: 317

Objective: Learning Objective 4

Difficulty : Moderate

AACSB: Analytic

39) The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent

A) an employee or outsider obtaining data about an important client.

B) a data entry clerk from introducing data entry errors into the system.

C) a computer operator from losing or corrupting files or data during transaction processing.

D) programmers making unauthorized modifications to programs.

Answer:

Page Ref: 316

Objective: Learning Objective 3

Difficulty : Difficult

AACSB: Analytic

40) An auditor might use which of the following to convert data from several sources into a single common format?

A) computer assisted audit techniques software

B) Windows Media Converter

C) concurrent audit technique

D) Adobe Professional

Answer:

Page Ref: 317

Objective: Learning Objective 4

Difficulty : Easy

AACSB: Analytic

41) What is the primary purpose of computer audit software?

A) eliminate auditor judgment errors

B) assist the auditor in retrieving and reviewing information

C) detect unauthorized modifications to system program code

D) recheck all mathematical calculations, cross-foot, reprocess financial statements and compare to originals

Answer:

Page Ref: 317

Objective: Learning Objective 4

Difficulty : Easy

AACSB: Analytic

42) The scope of a(n) ________ audit encompasses all aspects of systems management.

A) operational

B) information systems

C) financial

D) internal control

Answer:

Page Ref: 318

Objective: Learning Objective 5

Difficulty : Moderate

AACSB: Analytic

43) Evaluating effectiveness, efficiency, and goal achievement are objectives of ________ audits.

A) financial

B) operational

C) information systems

D) all of the above

Answer:

Page Ref: 318

Objective: Learning Objective 5

Difficulty : Easy

AACSB: Analytic

44) In the ________ stage of an operational audit, the auditor measures the actual system against an ideal standard.

A) evidence collection

B) evidence evaluation

C) testing

D) internal control

Answer:

Page Ref: 318

Objective: Learning Objective 5

Difficulty : Easy

AACSB: Analytic

45) An increase in the effectiveness of internal controls would have the greatest effect on

A) reducing control risk.

B) reducing detection risk.

C) reducing inherent risk.

D) reducing audit risk.

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Difficult

AACSB: Analytic

46) An expansion of a firm's operations to include production in Russia and China will have the effect of

A) increasing inherent risk.

B) reducing inherent risk.

C) increasing control risk.

D) reducing control risk.

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

47) An increase in the effectiveness of auditing software will have the effect of

A) increasing detection risk.

B) reducing detection risk.

C) increasing control risk.

D) reducing control risk.

Answer:

Page Ref: 305

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

48) An auditor examines all documents related to the acquisition, repair history, and disposal of a firm's delivery van. This is an example of collecting audit evidence by

A) confirmation.

B) reperformance.

C) vouching.

D) analytical review.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

49) An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with accounting records. This is an example collecting audit evidence by

A) confirmation.

B) reperformance.

C) vouching.

D) analytical review.

Answer:

Page Ref: 305

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

50) An auditor finds that employee absentee rates are significantly higher on Mondays and Fridays than on other work days. This is an example collecting audit evidence by

A) confirmation.

B) reperformance.

C) vouching.

D) analytical review.

Answer:

Page Ref: 306

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

51) An auditor creates a fictitious customer in the system and then creates several fictitious sales to the customer. The records are then tracked as they are processed by the system. The auditor is using

A) an integrated test facility.

B) the snapshot technique.

C) a system control audit review file.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Difficult

AACSB: Analytic

52) An auditor sets an embedded audit module to flag all credit transactions in excess of $1,500. The flag causes the system state to be recorded before and after each transaction is processed. The auditor is using

A) an integrated test facility.

B) the snapshot technique.

C) a system control audit review file.

D) audit hooks.

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

53) An auditor sets an embedded audit module to record all credit transactions in excess of $1,500 and store the data in an audit log. The auditor is using

A) the snapshot technique.

B) a system control audit review file.

C) audit hooks.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

54) An auditor sets an embedded audit module to flag questionable online transactions, display information about the transaction on the auditor's computer, and send a text message to the auditor's cell phone. The auditor is using

A) the snapshot technique.

B) a system control audit review file.

C) audit hooks.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Difficult

AACSB: Analytic

55) An auditor sets an embedded audit module to selectively monitor transactions. Selected transactions are then reprocessed independently, and the results are compared with those obtained by the normal system processing. The auditor is using

A) an integrated test facility.

B) the snapshot technique.

C) a system control audit review file.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective: Learning Objective 3

Difficulty : Difficult

AACSB: Analytic

56) Which of the following is not one of the types of internal audits?

A) reviewing corporate organizational structure and reporting hierarchies

B) examining procedures for reporting and disposing of hazardous waste

C) reviewing source documents and general ledger accounts to determine integrity of recorded transactions

D) comparing estimates and analysis made before purchase of a major capital asset to actual numbers and results achieved

Answer:

Page Ref: 304

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Reflective Thinking

57) When programmers are working with program code, they often employ utilities that are also used in auditing. For example, as program code evolves, it is often the case that blocks of code are superseded by other blocks of code. Blocks of code that are not executed by the program can be identified by

A) embedded audit modules.

B) scanning routines.

C) mapping programs.

D) automated flow charting programs.

Answer:

Page Ref: 314

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

58) When programmers are working with program code, they often employ utilities that are also used in auditing. For example, as program code evolves, it is often the case that variables defined during the early part of development become irrelevant. The occurrences of variables that are not used by the program can be found using

A) program tracing.

B) scanning routines.

C) mapping programs.

D) embedded audit modules.

Answer:

Page Ref: 314

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

59) Explain the differences between each type of audit risk.

60) Explain why the auditor's role in program development and acquisition should be limited.

61) How and to whom does an auditor communicate the audit results?

62) Audit tests and procedures traditionally have been performed on a sample basis. Do options exist for auditors to test significantly more (or all) transactions?

63) When doing an information systems audit, auditors must review and evaluate the program development process. What errors or fraud could occur during the program development process?

64) Briefly describe tests that can be used to detect unauthorized program modifications.

65) Define and give examples of embedded audit modules.

66) How is a financial audit different from an information systems audit?

67) Why do all audits follow a sequence of events that can be divided into four stages, and what are the four stages?

68) Name and describe the different types of audits.

AACSB: Analytic

69) Describe the risk-based audit approach.

71) Describe the disadvantages of test data processing.

72) Describe how audit evidence can be collected.

Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 12 The Revenue Cycle: Sales to Cash Collections

1) In organizations with at least basic segregation of duties, the credit manager reports to the ________ and the treasurer reports to the ________.

A) controller; vice president of finance

B) treasurer; controller

C) marketing manager; vice president of finance

D) treasurer; vice president of finance

Answer:

Page Ref: 331

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

2) In the revenue cycle, before a shipping notice is prepared, the shipping department personnel should match the inventory received from the warehouse to details from

A) picking tickets.

B) sales order and bill of lading.

C) sales order.

D) picking ticket and sales order.

Answer:

Page Ref: 345

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

3) Which is the best control to prevent invoicing customers for the quantity ordered, which was more than the quantity shipped due to items on backorder?

A) Use the information from the packing slip to prepare the sales invoice.

B) Use the information from the picking ticket to prepare the sales invoice.

C) Use the information from the bill of lading to prepare the sales invoice.

D) Use the information from the sales order to prepare the sales invoice.

Answer:

Page Ref: 350

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Reflective Thinking

4) The cashier deposits checks in the bank for Very Large Corporation (VLC) and also prepares payments to vendors. Of the following, who is best to reconcile the bank statement to VLC's records on a regular basis?

A) Internal audit department

B) Treasurer

C) External auditor

D) Cashier

Answer:

Page Ref: 355

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

5) Which of the following documents normally triggers the billing process in the revenue cycle?

A) Packing slip received from the shipping department

B) Sales order received from the sales department

C) Picking ticket received from the sales department

D) Journal voucher received from the shipping department

Answer:

Page Ref: 348

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

6) Which of the following documents would normally trigger the process to record a customer payment?

A) Remittance advice

B) Customer monthly statement

C) Deposit slip

D) Sales invoice

Answer:

Page Ref: 353

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

7) Which document should always be included with a merchandise shipment to a customer?

A) Packing slip

B) Picking ticket

C) Remittance advice

D) Sales invoice

Answer:

Page Ref: 345

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

8) A monthly statement sent to customers serves a control purpose by

A) providing an opportunity for customers to verify the balance owed and activity on the account.

B) triggering the process to record a customer payment.

C) summarizing invoices and amounts due for customers.

D) reminding customers of the balance due and due date.

Answer:

Page Ref: 355

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

9) Accounting recognizes a sale when

A) inventory becomes the legal property of the customer.

B) cash is received from the customer.

C) a sales order is approved by sales, inventory control, and credit departments.

D) inventory is removed from the warehouse.

Answer:

Page Ref: 345

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

10) Which of the following is not one of the controls for the mail room where customer payments are commingled with other mail?

A) Requiring the controller to be personally present when mail is received and opened

B) Preparing a remittance list as mail is opened

C) Restrictively endorsing checks when received

D) Requiring two mail room clerks to open mail together

Answer:

Page Ref: 337

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

11) What is the primary objective of the revenue cycle?

A) to maximize revenue and minimize expense

B) to reduce outstanding accounts receivable balances through increased cash sales

C) to provide the right product in the right place at the right time at the right price

D) to sell as much product as possible and/or to maximize service billings

Answer:

Page Ref: 332

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

12) Which of the decisions below is not ordinarily found as part of the revenue cycle?

A) What credit terms should be offered?

B) How often should accounts receivable be subjected to audit?

C) How can customer payments be processed to maximize cash flows?

D) What are the optimal prices for each product or service?

Answer:

Page Ref: 332-333

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

13) Which of the following is not a basic activity of the revenue cycle?

A) sales order entry

B) shipping

C) receiving

D) billing

Answer:

Page Ref: 333

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

14) Retail stores could send their orders directly to the manufacturer's sales order system in a format that would eliminate the need for data entry, using

A) Vendor Managed Inventory.

B) Electronic Data Interchange.

C) Point Of Sale.

D) Electronic Funds Transfer.

Answer:

Page Ref: 338

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

15) Matching customer account numbers and inventory item numbers to the numbers in the customer and inventory master files is an example of a

A) completeness test.

B) field check.

C) reasonableness test.

D) validity check.

Answer:

Page Ref: 339

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

16) During the sales order entry process, a ________ is performed to compare the quantity ordered with the standard amounts normally ordered.

A) completeness test

B) redundant data check

C) field check

D) reasonableness test

Answer:

Page Ref: 339

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

17) During the sales order entry process, a ________ is performed to verify that each transaction record contains all appropriate data items.

A) completeness test

B) redundant data check

C) field check

D) reasonableness test

Answer:

Page Ref: 339

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

18) When a customer places an order (on account) for a certain product, what should be done before the order is checked for inventory availability?

A) The customer's available credit should be checked.

B) The sales order should be created and written to a file.

C) Shipping should be notified of an order in process.

D) A picking list should be generated for the warehouse.

Answer:

Page Ref: 335

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

19) How is credit approval generally handled for established customers with a documented payment history?

A) Specific authorization by the credit manager

B) General authorization by a sales clerk

C) A new credit application is requested

D) A formal credit check should be made for each sale

Answer:

Page Ref: 340

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

20) What is a typical procedure for processing sales orders from new customers or customers making a purchase that causes their credit limit to be exceeded?

A) General authorization to approve the order is given to sales clerks.

B) Specific authorization must be granted by the credit manager.

C) The sale should be rejected.

D) The sales clerk should order a report from a credit bureau before approving the order.

Answer:

Page Ref: 340

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

21) A company should check inventory quantities before accepting a sales order for all the following reasons except to

A) verify the accuracy of the perpetual inventory records.

B) inform the customer about availability and delivery times.

C) know which items may need to be back ordered.

D) update inventory records to reduce the quantity available by the number of items ordered.

Answer:

Page Ref: 341-342

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

22) Responding to customer inquiries and general customer service is an important aspect in the revenue cycle. Since customer service is so important, software programs have been created to help manage this function. These special software packages are called

A) EDI systems.

B) POS systems.

C) VMI systems.

D) CRM systems.

Answer:

Page Ref: 343

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

23) The best solution for maintaining accurate automated perpetual inventory system is to use

A) closed-loop verification when inventory is received from vendors and recorded.

B) point of sale devices integrated with inventory records.

C) periodic physical counts to reconcile with perpetual inventory records.

D) RFID tags.

Answer:

Page Ref: 342

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

24) This document is a legal contract that defines responsibility for goods that are in transit.

A) packing slip

B) bill of lading

C) picking list

D) back order

Answer:

Page Ref: 345

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

25) Two documents usually accompany goods shipped to a customer. What are the two documents?

A) a bill of lading and an invoice

B) a packing slip and a bill of lading

C) an invoice and a packing slip

D) an invoice and a sales order

Answer:

Page Ref: 345

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

26) What is the basic document created in the billing process?

A) bill of lading

B) sales order

C) packing list

D) sales invoice

Answer:

Page Ref: 349

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

27) A company uses the method for tracking accounts receivable where customers pay according to individual sales invoices. This describes the ________ method.

A) monthly statement

B) open-invoice

C) balance forward

D) cycle billing

Answer:

Page Ref: 350

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

28) A method for tracking accounts receivable that matches specific invoices and payments from the customer is called a(n) ________ method.

A) specific identification

B) balance forward

C) cycle billing

D) open-invoice

Answer:

Page Ref: 350

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

29) The document a customer returns with their payment and that identifies the source and the amount of the payment is called a

A) remittance advice.

B) remittance list.

C) credit memorandum.

D) debit memorandum.

Answer:

Page Ref: 350

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

30) In the ________ method of tracking accounts receivable, customers pay according to the amount showing on their monthly statement and payments are applied against the total account balance.

A) specific identification

B) open-invoice

C) balance forward

D) remittance advice

Answer:

Page Ref: 350

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

31) When a customer pays off the balance on an invoice, the payment is credited to the ________ file.

A) customer master

B) sales transaction

C) cash receipts master

D) All of the above are correct.

Answer:

Page Ref: 351

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Reflective Thinking

32) A type of business document in which part of the original document is returned to the source for further processing is called a ________ document.

A) feedback

B) returnable

C) closed-loop

D) turnaround

Answer:

Page Ref: 350

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

33) A document typically encountered in the revenue cycle that is both an output document and a source document is the

A) sales invoice.

B) customer purchase order.

C) sales order.

D) packing slip.

Answer:

Page Ref: 349

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

34) A ________ system prepares and mails monthly statements to customers throughout the entire month, instead of just at the end of the month.

A) continuous

B) open-invoice

C) cycle billing

D) balance forward

Answer:

Page Ref: 351

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

35) The accounts receivable department must know when customers pay their invoices, yet segregation of duties controls dictate that the collection and recording functions be kept separate from each other. What is a solution to this potential internal control problem?

A) Have customers send a remittance advice with their payment.

B) Have mailroom personnel prepare a remittance list which can be forwarded to accounts receivable.

C) Establish a lockbox arrangement with a bank.

D) all of the above

Answer:

Page Ref: 353-354

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

36) The benefits of a lockbox arrangement with a bank are maximized when

A) the bank is located nearby to the company, so remittance advices can be delivered to the company every day.

B) several banks around the country are used, in order to minimize the time payments spend in the mail.

C) an arrangement is made with only one bank, so all remittance advices can be batched for processing.

D) the bank deposits the payments and accesses the customer's information system to record the payments.

Answer:

Page Ref: 354

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

37) An arrangement where a bank receives customer payments through the postal system, scans the remittance advices, and transmits payment data to the business electronically is known as

A) e-commerce.

B) an electronic lockbox.

C) electronic funds transfer (EFT).

D) electronic data interchange (EDI).

Answer:

Page Ref: 354

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

38) Customers that send their payments electronically directly to the company's bank are using

A) electronic data interchange (EDI).

B) electronic funds transfer (EFT).

C) procurement cards.

D) an electronic lockbox.

Answer:

Page Ref: 354

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

39) A way to incorporate the advantages of Electronic Data Interchange with the Electronic Funds Transfer is

A) Financial Electronic Data Interchange.

B) e-commerce.

C) to use procurement cards.

D) an electronic lockbox.

Answer:

Page Ref: 354

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

40) Key differences exist when an integrated Enterprise Resource Planning system (ERP) replaces an existing AIS or legacy system. For example, ________ are more accurate and timely, enabling sales order entry staff to provide customers more accurate information about delivery dates.

A) inventory records

B) cash receipts

C) credit approval decisions

D) exception reports

Answer:

Page Ref: 342

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

41) When an ERP is used, it is assumed that there will be increases in efficiency and the effectiveness of the activities related to the revenue cycle. However, what must be in place and functioning well to fully realize these benefits?

A) an effective marketing staff

B) all the components of the expenditure cycle

C) adequate controls

D) adequate system flowchart documentation

Answer:

Page Ref: 335

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

42) The activities involved in soliciting and processing customer orders within the revenue cycle are known as the ________.

A) sales order entry process

B) shipping order process

C) revenue process

D) marketing process

Answer:

Page Ref: 337

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

43) To ensure proper segregation of duties, only the ________ has authority to issue credit memos.

A) accounts receivable supervisor

B) controller

C) credit manager

D) cashier

Answer:

Page Ref: 352

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

44) It has been discovered that credit sales have been made to customers with a poor credit rating. If this continues, the company will face increasing uncollectible receivables and losses due to bad debts. Separation of duties between ________ and ________ should help resolve the problem.

A) shipping; billing duties

B) credit approval; marketing

C) billing; credit approval

D) marketing; accounts receivable

Answer:

Page Ref: 340

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

45) Consider the following revenue cycle scenario: The company has been exposed to customer dissatisfaction and the suggested control procedure to be implemented is to install and use bar-code scanners. What is the threat?

A) The company may be shipping the wrong merchandise.

B) The company may be shipping the wrong quantities of merchandise.

C) The company may be shipping orders to the wrong address.

D) All of the above threats may apply to this scenario.

Answer:

Page Ref: 345

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

46) Which of the following would be the least effective control to minimize the loss of inventory?

A) Secure the storage location of inventory.

B) Release inventory only with proper documentation.

C) Periodically back up all perpetual inventory records.

D) Reconcile the physical counts with and perpetual records.

Answer:

Page Ref: 345

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

47) Separating the shipping and billing functions is designed to reduce the threat of

A) failure to bill customers.

B) billing customers for wrong quantities.

C) billing customers before merchandise has been shipped.

D) shipping the wrong merchandise.

Answer:

Page Ref: 350

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

48) All of the following edit checks for online editing of accounts receivable transactions would probably be included except

A) validity checks on customer ID and invoice numbers.

B) check digit verification on the amount of the sale.

C) closed loop verification on the customer ID.

D) field checks on the values in dollar fields.

Answer:

Page Ref: 352

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

49) When a proper segregation of duties exists in the area of handling cash receipts, the ________, who reports to the ________, actually handles the cash and is not the same person who posts cash receipts to customer accounts.

A) cashier; treasurer

B) cashier; controller

C) accountant; treasurer

D) accountant; controller

Answer:

Page Ref: 355

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

50) In a revenue cycle with proper controls, the ________ who reports to the ________, is not involved in any cash handling activities.

A) accounts receivable clerk; treasurer

B) accounts receivable clerk; controller

C) cashier; controller

D) cashier; treasurer

Answer:

Page Ref: 355

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

51) A serious exposure in the revenue cycle is loss of assets. What is the related threat and applicable control procedure that address this exposure?

A) shipping errors; reconciliation of sales order with picking ticket and packing slip

B) theft of cash; segregation of duties and minimization of cash handling

C) making sales that turn out to be uncollectible; force sales people to make collection calls on customers with past due balances

D) poor performance; preparation and review of performance reports

Answer:

Page Ref: 337

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

52) Which of the following duties could be performed by the same individual and not violate segregation of duty controls?

A) handling cash and posting to customer accounts

B) issuing credit memos and maintaining customer accounts

C) handling cash and authorizing credit memos

D) handling cash receipts and mailing vendor payments

Answer:

Page Ref: 355

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

53) To prevent the loss of valuable data in the revenue cycle, internal file labels can be used to

A) keep competitors from accessing files.

B) record off-site storage locations.

C) organize the on-site physical storage site.

D) reduce the possibility of erasing important files.

Answer:

Page Ref: 277, 335

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

54) The manager of Callow Youth Clothing was entering an order online from Sad Clown Pajamas. He ordered 100 one-size fits all pajama bottoms, but when he ordered 1000 one-size fits all pajama tops, the following error message popped up: "Did you mean to enter a quantity of 1000 for your order?" This message is the result of a

A) reasonableness test.

B) validity check.

C) limit check.

D) closed-loop verification.

Answer:

Page Ref: 339

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Reflective Thinking

55) The manager of Callow Youth Clothing was entering an order online from Sad Clown Pajamas. He entered all the items and quantities, completed the checkout and payment process, but the following error message popped up when he tried to exit the site: "Please enter your email address." This message is likely the result of a

A) customer relationship management software application.

B) validity check.

C) completeness test.

D) closed-loop verification.

Answer:

Page Ref: 339

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Reflective Thinking

56) Sad Clown Pajamas is an Internet-based wholesaler. Customers enter their orders online. The manager of Callow Youth Clothing was entering an order when the following error message popped up: "Your total order exceeds your available credit. A Credit Department representative will contact you within 24 hours." This message is the result of a

A) validity check.

B) reasonableness test.

C) limit check.

D) sign check.

Answer:

Page Ref: 340

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

57) In Petaluma, California, electric power is provided to consumers by the Power To The People Electrical Company, a local co-op. Each month PTTP mails bills to 70,000 households and then processes payments as they are received. The customers are provided with a remittance advice, which is a

A) warning that failure to pay by the due date will result in a late charge.

B) confirmation of the firm's privacy policy.

C) turnaround document.

D) bill.

Answer:

Page Ref: 350

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

58) Laz Chance wears roller blades and headphones when he is at work at the Squishy Things Toy Company. He is a product packer. The headphones give him computer-generated instructions so he knows the location of each item and quantity that should be included in the order. These instructions are the equivalent of a

A) picking ticket.

B) bill of lading.

C) packing slip.

D) sales order.

Answer:

Page Ref: 342

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

59) The shipping department at Squishy Things Toy Company follows policies that determine which carrier will deliver orders according to the size, weight, and destination of the shipment. It maintains standing agreements with shippers that specify legal responsibility for the shipment while it is in transit. The terms of the agreements are documented on

A) picking tickets.

B) bills of lading.

C) packing slips.

D) RFID tags.

Answer:

Page Ref: 345

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

60) Sad Clown Pajamas is an Internet-based wholesaler. The manager of Callow Youth Clothing received an order from Sad Clown and found that the wrong product had been shipped. He repackaged the order and sent it back for a refund. When Sad Clown Pajamas received the returned product, they mailed a ______ to Callow Youth Clothing's manager.

A) packing slip

B) letter requesting an explanation

C) remittance advice

D) credit memo

Answer:

Page Ref: 352

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

61) A customer service manager at Sad Clown Pajamas, Bob, received a call from the manager at Callow Youth Clothing, who informed Bob that Callow was entering bankruptcy liquidation and it was unlikely that they would be able to pay the outstanding balance on their account. Bob should

A) document the phone conversation and forward it to the billing department manager.

B) prepare a credit memo.

C) approve a credit memo.

D) document the phone conversation and forward it to the credit department manager.

Answer:

Page Ref: 352

Objective: Learning Objective 1

Difficulty : Difficult

AACSB: Reflective Thinking

62) Because it is the most fungible of all assets, the management of cash has always been the most difficult of all control issues. The most important of cash controls is

A) minimization of cash handling.

B) lockbox arrangements.

C) segregation of duties.

D) frequent reconciliation of records.

Answer:

Page Ref: 355

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

63) A sales clerk at an electronics store scanned the bar code for a low cost set of headphones and then substituted a high cost set of headphones for his friend, who paid the lower price. Which of the following controls would best help to prevent this sort of fraud?

A) Use of RFID tags

B) Physical inventory count

C) Segregation of duties

D) Limited physical access to bar codes

Answer:

Page Ref: 342

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

64) The accounts receivable management method typically used by credit card companies is

A) balance forward.

B) postbilling.

C) monthly statement.

D) open-invoice.

Answer:

Page Ref: 351

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

65) The accounts receivable clerk destroys all invoices for sales made to family and friends and does not record the sales in the accounts receivable subsidiary ledgers. The family and friends usually give the clerk cash as a"thank you". Which procedure will not prevent or detect this fraud?

A) Send monthly statements to all customers with balances owed.

B) Reconcile sales invoices in the billing department to the total debits to accounts receivable subsidiary ledgers.

C) Sequentially prenumber all invoices and prepare a sequence check at the end of each day.

D) Reconcile the accounts receivable control account to the accounts receivable subsidiary ledger.

Answer:

Page Ref: 350

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

66) Which of the following poses an internal control problem?

A) Physical inspection of inventory quantity and condition is outsourced to a firm that specializes in this service.

B) Products are released from inventory after a warehouse employee and a shipping clerk both sign the pick list.

C) Sales representatives have authority to increase customers' credit limits in $1,000 increments.

D) When customer payments are received in the mail, checks are sent to the cashier's office and remittance advices are sent to the accounts receivable department.

Answer:

Page Ref: 340

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

67) For sales returns, the least effective control to prevent fraudulent processing of a credit memo is to

A) reconcile total of credit memos to total debits posted to customers' subsidiary ledgers.

B) require approval for each credit memo by the credit manager.

C) sequentially prenumber all credit memos and perform a sequence check at the end of each day.

D) match each credit memo with a receiving report.

Answer:

Page Ref: 352

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

68) Describe the basic revenue cycle activities.

69) Explain how validity checks, completeness tests and reasonableness tests can be implemented to ensure accuracy of customer orders.

70) Define and describe benefits of a CRM system.

71) How can Electronic Data Interchange (EDI) facilitate the billing and accounts receivable process?

72) Describe typical credit approval procedures.

73) Describe the two methods to manage accounts receivable.

74) Describe cycle billing and identify how an organization might benefit by using cycle billing.

75) Failure to collect cash on credit sales is a threat in the revenue cycle. What controls can be used to help neutralize this threat?

76) Discuss ways in which technology can be used to streamline cash collections.

77) Describe four threats in the revenue cycle and identify appropriate controls for each threat.

78) Discuss the general control issue of the loss of data, as it relates to the revenue cycle.

79) Explain how to effectively segregate duties in the sales order activity.

80) Discuss the revenue cycle threat of stockouts, carrying costs, and markdowns.

81) You have been hired by a catalog company to computerize its sales order entry process. Approximately 70% of all orders are received over the telephone by a sales person. The other 30% of orders are received by a sales person through mail or fax. The catalog company wants the phone orders processed real-time. The mail and fax orders will be processed in batches of 50 orders. The following attributes are collected for every sales order:

Customer number (if the order is from a new customer, a new number needs to be assigned)

Customer name

Address

Payment method (credit card for phone and fax orders and check for mailed orders)

Credit card number and expiration date

Items ordered and quantity of each

Unit price of each item ordered

Identify and describe at least ten specific control policies and procedures you will implement for the sales order process. Be very specific describing the controls and number each new control you suggest.

Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 13 The Expenditure Cycle: Purchasing to Cash Disbursements

1) The Squishy Things Toy Company was established in 1948. It recently signed a large contract with a chain of retail toy stores. As a condition of the contract, the Squishy will be required to track and forecast product sales by linking in to the chain's sales database. Squishy will then be responsible for shipping products to the chain's regional warehouses as needed. The relationship between Squishy and the chain is an example of

A) vendor-managed inventory.

B) sales force automation.

C) electronic data interchange.

D) optical character recognition.

Answer:

Page Ref: 382

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

2) Requiring all packing slips be reconciled to purchase orders before accepting a delivery of inventory would be most likely to prevent which of the following situations?

A) A supplier delivers more inventory than ordered at the end of the year and sends an invoice for the total quantity delivered.

B) An employee mails a fake invoice to the company, which is then paid.

C) The inventory records are incorrectly updated when a receiving department employee enters the wrong product number on the receiving report.

D) Receiving department employees steal inventory and then claim the inventory was received and delivered to the warehouse.

Answer:

Page Ref: 386

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

3) Comparing quantities on a vendor invoice to quantities on the receiving report would not prevent or detect which of the following situations?

A) Receiving and accepting inventory not ordered

B) Theft of inventory by receiving department employees

C) Update of wrong inventory items due to data entry error

D) Order for an excessive quantity of inventory

Answer:

Page Ref: 386

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

4) Which of the following would probably be the least effective control to mitigate the risk of paying an invoice payable to a phony vendor for inventory purchases, mailed to the company by an employee attempting to commit fraud?

A) Only pay from original invoices.

B) Cancel all invoices and supporting documentation when paid.

C) Strict access and authorization controls for the approved vendor master file.

D) Require three-way match for all inventory purchase invoices.

Answer:

Page Ref: 387

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

5) Which of the following would be the least effective control to prevent paying the same vendor invoice twice?

A) Allow only the accounts payable department to authorize payment for vendor invoices and allow only the cash disbursements department to cut and mail checks to vendors.

B) Only pay from original invoices.

C) Cancel each document in the voucher package once the check is prepared and mailed.

D) Only pay vendor invoices that have been matched and reconciled to a purchase order and a receiving report.

Answer:

Page Ref: 391

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

6) To accomplish the objectives set forth in the expenditure cycle, a number of key management decisions must be addressed. Which of the decisions below is not ordinarily found as part of the expenditure cycle?

A) How can cash payments to vendors be managed to maximize cash flow?

B) What is the optimal level of inventory and supplies to carry on hand?

C) Where should inventories and supplies be held?

D) What are the optimal prices for each product or service?

Answer:

Page Ref: 372

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

7) One of the basic activities in the expenditure cycle is the receiving and storage of goods, supplies, and services. What is the counterpart of this activity in the revenue cycle?

A) sales order entry process

B) shipping function

C) cash collection activity

D) cash payments activity

Answer:

Page Ref: 373

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Reflective Thinking

8) The traditional approach to inventory management to ensure sufficient quantity on hand to maintain production is known as

A) safety stock.

B) just-in-time production.

C) economic order quantity.

D) optimal inventory quantity.

Answer:

Page Ref: 378

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

9) Economic Order Quantity (EOQ) includes several variables that must be taken into consideration when calculating the optimal order size. One variable, the costs associated with holding inventory, is referred to as

A) ordering costs.

B) carrying costs.

C) the reorder point.

D) stockout costs.

Answer:

Page Ref: 378

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

10) The need to place an order for inventory is specified by the

A) company inventory policies.

B) economic order quantity.

C) stockout point.

D) reorder point.

Answer:

Page Ref: 378

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

11) When goods are being ordered from a vendor, which electronic files are either read or updated?

A) inventory, vendors, and accounts payable

B) vendors and accounts payable

C) open purchase orders and accounts payable

D) inventory, vendors, and open purchase orders

Answer:

Page Ref: 374

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

12) What is a key feature of materials requirements planning (MRP)?

A) minimize or entirely eliminate carrying and stockout costs

B) reduce required inventory levels by scheduling production rather than estimating needs

C) determine the optimal reorder point

D) determine the optimal order size

Answer:

Page Ref: 378

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

13) Materials requirements planning (MRP)

A) reduces the uncertainty about when materials are needed, thereby reducing the need to carry large levels of inventory.

B) is able to compute exactly the cost of purchasing by taking into account all costs associated with inventory carrying.

C) requires vendors to deliver inventory to the production site exactly when needed and in the correct quantities.

D) None of the above are correct.

Answer:

Page Ref: 378

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

14) The inventory management approach that attempts to minimize, if not eliminate, carrying and stockout costs is

A) materials requirements planning.

B) economic order quantity.

C) just-in-time inventory.

D) evaluated receipt settlement.

Answer:

Page Ref: 378

Objective: Learning Objective 1

Difficulty : Difficult

AACSB: Analytic

15) What aspect below best characterizes a Just-In-Time (JIT) inventory system?

A) frequent deliveries of smaller quantities of items to the work centers

B) frequent deliveries of large quantities to be held at the work centers

C) less frequent deliveries of large quantities of goods to central receiving

D) infrequent bulk deliveries of items directly to work centers

Answer:

Page Ref: 378-379

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

16) What is the key difference between the MRP and JIT inventory management approaches?

A) Only JIT reduces costs and improves efficiency.

B) MRP is especially useful for products such as fashion apparel.

C) JIT is more effectively used with products that have predictable patterns of demand.

D) MRP schedules production to meet estimated sales needs; JIT schedules production to meet customer demands.

Answer:

Page Ref: 379

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

17) MRP will be a preferred method over JIT when the

A) demand for inventory is fairly predictable.

B) demand for inventory is mostly unpredictable.

C) product has a short life cycle.

D) MRP is always a preferred method over JIT.

Answer:

Page Ref: 379

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

18) A key decision in ordering is selecting a suitable vendor. Which of the following would not be a major criterion in vendor selection?

A) prices of goods

B) quality of goods

C) credit rating of the vendor

D) ability to deliver on time

Answer:

Page Ref: 380

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

19) Once a vendor is selected for a product, the vendor's identity is recorded in the

A) purchase requisition transaction file.

B) purchase requisition master file.

C) inventory transaction file.

D) inventory master file.

Answer:

Page Ref: 381

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

20) A purchase order is

A) a document formally requesting a vendor to sell a certain product at a certain price.

B) a request for delivery of certain items and quantities.

C) a contract between the buyer and vendor once accepted by the vendor.

D) All of the above are true.

Answer:

Page Ref: 381

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

21) Stepanek Sales and Service provides free coffee to employees. Stepanek arranged with Ingebrigtson's Joe to deliver as many coffee packages, sugar, creamer, and filters as needed each week. Ingebrigtson's sends a monthly invoice for Stepanek to pay. This arrangement is best described as a

A) blanket purchase order.

B) set purchase order.

C) fixed purchase order.

D) standard purchase order.

Answer:

Page Ref: 381

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

22) A major cost in the purchasing function is the number of purchase orders processed. One technique that may reduce purchasing-related expenses is to have suppliers compete with each other to meet demand at the lowest price. This name of this technique is

A) an EDI auction.

B) a trading exchange.

C) a reverse auction.

D) a supplier consortium.

Answer:

Page Ref: 382

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

23) One of the major responsibilities of the receiving department is

A) deciding if the delivery should be accepted.

B) verifying any purchase discounts for the delivery.

C) deciding on the location where the delivery will be stored until used.

D) updating inventory subsidiary ledgers.

Answer:

Page Ref: 384

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

24) Which of the following is generally not shown on a receiving report?

A) price of the items

B) quantity of the items

C) purchase order number

D) counted and inspected by

Answer:

Page Ref: 384

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

25) A receiving clerk notes that a delivery of 10 units has been received, but the purchase order specified 12 units. A debit memo will need to be prepared to adjust for the difference between the quantity ordered and received. Who should prepare this document?

A) the receiving clerk

B) the controller

C) the vendor

D) the purchasing department manager

Answer:

Page Ref: 385

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

26) Identify in which of the following scenarios a company could adjust the balance due the vendor by issuing a debit memo.

A) quantity different from that ordered

B) damage to the goods

C) goods that fail inspection for quality

D) All of the above are possible scenarios.

Answer:

Page Ref: 385

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

27) What is one of the best ways to improve the overall efficiency and effectiveness of the receipt and storage of ordered items?

A) requiring all suppliers to have the carrier verify quantities and item numbers before shipment

B) requiring all suppliers to include RFID tags on their items

C) requiring all suppliers to use EDI to expedite the receiving department function

D) requiring all delivery trucks to have satellite data terminals to expedite the receiving department function

Answer:

Page Ref: 385

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

28) Vendor invoices are approved by the ________, which reports to the ________.

A) purchasing department; controller

B) accounts payable department; treasurer

C) purchasing department; treasurer

D) accounts payable department; controller

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

29) The disbursement voucher and supporting documents are sent to the ________ for payment prior to the due date.

A) cashier

B) treasurer

C) controller

D) accounts payable department

Answer:

Page Ref: 390

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

30) A(n) ________ system posts an approved invoice to the vendor account and stores it in an open invoice file until payment is made by check.

A) nonvoucher

B) voucher

C) cycle

D) evaluated receipt settlement

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

31) A disbursement voucher contains

A) a list of outstanding invoices.

B) the net payment amount after deducting applicable discounts and allowances.

C) the general ledger accounts to be debited.

D) All of the above are correct.

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

32) One objective of accounts payable is to authorize payment only for goods or services actually ordered and received. The best way to process supplier invoices is to use

A) electronic funds transfer for small, occasional purchases from suppliers.

B) a nonvoucher system.

C) EDI for all small, occasional purchases from suppliers.

D) a disbursement voucher system.

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

33) What is not an advantage of using disbursement vouchers?

A) Disbursement vouchers reduce the number of checks written.

B) Disbursement vouchers can be prenumbered which simplifies the tracking of all payables.

C) Disbursement vouchers facilitate separating the time of invoice approval from the time of invoice payment.

D) There are no disadvantages to using disbursement vouchers.

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

34) Which of the following is not an advantage of a voucher system?

A) Several invoices may be included on one voucher, reducing the number of checks.

B) Disbursement vouchers may be pre-numbered and tracked through the system.

C) The time of voucher approval and payment can be kept separate.

D) It is a less expensive and easier system to administer than other systems.

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

35) Duties in the expenditure cycle should be properly segregated to promote internal control. This means that the authorization function is performed by ________, the recording function is performed by ________, and cash handling is performed by the ________.

A) accounts payable; purchasing; cashier

B) purchasing; accounts payable; cashier

C) purchasing; cashier; accounts payable

D) purchasing; accounts payable; treasurer

Answer:

Page Ref: 375

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

36) A voucher package should include

A) a purchase requisition, vendor invoice, and receiving report.

B) a purchase order, vendor invoice, and receiving report.

C) a purchase requisition, purchase order, and receiving report.

D) a bill of lading and vendor invoice.

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

37) Evaluated receipt settlement (ERS) approves payment of vendor invoices after reconciling the purchase order and the

A) vendor invoice.

B) sales invoice.

C) receiving report.

D) disbursement voucher.

Answer:

Page Ref: 388

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

38) All of the following are opportunities to improve efficiency of the accounts payable function except

A) use blanket purchase orders.

B) convert a manual AIS system to EDI and EFT.

C) streamline noninventory purchases.

D) use evaluated receipt settlement.

Answer:

Page Ref: 387-388

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

39) When purchasing miscellaneous supplies, companies can reduce costs, improve efficiency, and combat employee fraud by

A) using procurement cards.

B) implementing a JIT inventory system.

C) requiring employees to personally purchase items then reimbursing employees at the end of each month.

D) paying amounts out of petty cash.

Answer:

Page Ref: 389

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

40) If available, a 1% discount for payment within 10 days instead of 30 days represents an approximate savings of ________ % annually.

A) 1

B) 12

C) 18

D) 36

Answer:

Page Ref: 390

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

41) What is the best control to mitigate the threat of paying prices that are too high for goods ordered?

A) require the receiving department to verify the existence of a valid purchase order

B) use only approved suppliers and solicit competitive bids

C) only pay invoices that are supported by the original voucher package

D) use bar-code technology to eliminate data entry errors

Answer:

Page Ref: 382

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

42) What is probably the most effective control for the prevention of kickbacks to purchasing agents?

A) purchasing from approved vendors

B) diligent supervision in the purchasing department

C) a corporate policy to prohibit purchasing agents from accepting kickbacks

D) reviews of vendor performance

Answer:

Page Ref: 383

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

43) One of the threats associated with the process and activity of receiving and storing goods is

A) errors in counting.

B) kickbacks.

C) requests for unnecessary items.

D) errors in vendor invoices.

Answer:

Page Ref: 385

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

44) What is the best way to prevent the acceptance of unordered goods?

A) Order only from approved vendors.

B) Match the packing slip to a purchase order before accepting delivery.

C) Enforce an appropriate conflict of interest policy in place.

D) Require specific authorization from the purchasing manager before accepting any goods.

Answer:

Page Ref: 386

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

45) Which of the following is not a common control for ensuring inventory is secure and inventory counts are accurate?

A) control of physical access to the inventory storage areas

B) transfers of inventory with proper documentation

C) sending "blind" copies of purchase orders to inventory control for data entry

D) making physical counts of inventory at least once per year

Answer:

Page Ref: 376

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

46) Double-checking the accuracy of an invoice is a control that can help to neutralize a threat in the expenditure cycle. What activity would specifically be associated with this control?

A) ordering goods

B) receiving and storing goods

C) paying for goods and services

D) requesting goods be ordered

Answer:

Page Ref: 389

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

47) What control would best mitigate the threat of paying an invoice twice?

A) never authorize payment of a photocopy of an invoice

B) double-check mathematical accuracy of invoices

C) approval of purchase orders

D) maintaining adequate perpetual inventory records

Answer:

Page Ref: 391

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

48) Which control would best prevent payments made to fictitious vendors?

A) Allow payments only to approved vendors.

B) Restrict access to any payment or approval documents.

C) Have an independent bank reconciliation.

D) Make sure all documents are in order before approving payments.

Answer:

Page Ref: 392

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

49) In the expenditure cycle, good control dictates that expenditures should be paid by check. This may not be feasible when minor purchases are made. To facilitate quick payment for minor purchases, a(n) ________ should be set up and maintained using ________.

A) special bank account; disbursement vouchers

B) imprest fund; vouchers

C) cash box; small denomination bills

D) petty cash fund; procurement cards

Answer:

Page Ref: 392

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

50) A surprise count of an imprest petty cash fund should find the total of ________ equal to the amount authorized for the fund.

A) cash and credit memos

B) cash and vouchers

C) cash

D) cash and checks

Answer:

Page Ref: 392

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

51) What control should be put in place that assigns responsibility for EFT payments made to vendors?

A) Encrypt all EFT transmissions.

B) Time stamp all EFT transactions.

C) Establish a control group to monitor EFT transactions for validity and accuracy.

D) Number all EFT transactions.

Answer:

Page Ref: 391

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

52) Which of the following threats is not specific to the purchase requisition process of the expenditure cycle?

A) stockouts

B) purchasing from unauthorized vendors

C) requisitioning goods not needed

D) All of the above are threats in the purchase requisition process.

Answer:

Page Ref: 380

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

53) There is a symmetrical interdependence between a firm's expenditure cycle and its suppliers'

A) production cycle.

B) revenue cycle.

C) expenditure cycle.

D) general ledger and reporting system.

Answer:

Page Ref: 372

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Reflective Thinking

54) The Squishy Things Toy Company was established in 1948. It recently signed a large contract with a chain of retail toy stores. As a condition of the contract, the Squishy will be required to track and forecast product sales by linking in to the chain's sales database. Squishy will then be responsible for shipping products to the chain's regional warehouses as needed. The technology that is used for communication between Squishy and the chain is

A) vendor-managed inventory.

B) sales force automation.

C) electronic data interchange.

D) optical character recognition.

Answer:

Page Ref: 372

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

55) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on ensuring that the amounts purchased minimize these costs, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

56) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on ensuring that orders are placed with sufficient lead time to prevent stockouts, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

57) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on forecasting demand for Sad Clown's products, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

58) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on reducing or completely eliminating carrying costs, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

59) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he proudly announced that he had negotiated a(n) ________ with a client that defined a long-term commitment to buy components from Folding Squid.

A) purchase order

B) blanket purchase order

C) evaluated receipt settlement

D) voucher

Answer:

Page Ref: 381

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

60) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he proudly announced that he had received a ________ from a client to buy a large quantity of components from Folding Squid.

A) purchase order

B) blanket purchase order

C) voucher

D) purchase requisition

Answer:

Page Ref: 381

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

61) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he complained that a recent shipment from a vendor had been unsatisfactory and so had to be returned. That required the purchasing manager to send a ________ to the supplier.

A) purchase order

B) blanket purchase order

C) receiving report

D) debit memo

Answer:

Page Ref: 385

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

62) To minimize the number of checks that need to be written to pay vendor invoices a company should use a

A) voucher system.

B) just-in-time inventory system.

C) nonvoucher system.

D) evaluated receipt settlement system.

Answer:

Page Ref: 387

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

63) Evaluated receipt settlement increases efficiency by

A) eliminating the need for receiving reports.

B) eliminating the need for vendor invoices.

C) eliminating the need for purchase orders.

D) eliminating the need to prepare and mail checks.

Answer:

Page Ref: 388

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

64) In the expenditure cycle, Financial Electronic Data Interchange (FEDI) increases efficiency by

A) eliminating the need for receiving reports.

B) eliminating the need for vendor invoices.

C) eliminating the need for purchase orders.

D) eliminating the need to prepare and mail checks.

Answer:

Page Ref: 390

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

65) Procurement cards differ from corporate credit cards in which of the following ways?

A) Credit limits can be set for procurement cards, but not corporate credit cards.

B) Credit cards can be used to make purchases without an explicit sign off by supervisors, but procurement cards require a sign off.

C) Procurement cards can only be used with approved vendors, but credit cards can be used anywhere.

D) Procurement card invoices are sent separately for each card, whereas corporate credit cards are consolidated into a single invoice.

Answer:

Page Ref: 389

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic

66) The purchasing manager at Folding Squid Technologies has responsibility for reviewing and authorizing purchase orders. He also reviews receiving reports, approves or corrects them, and authorizes the cashier to pay vendor invoices. Which of the following would correct control weaknesses, if any, related to these activities?

A) Vendor invoices should be reviewed by the purchasing manager to ensure that they are correct.

B) Accounts payable should reconcile purchase orders, receiving reports, and invoices.

C) Vendor invoices should be reviewed by accounts receivable and then cancelled when paid.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

67) The purchasing manager at Folding Squid Technologies has responsibility for reviewing and authorizing purchase orders. Receiving reports are prepared by shipping and receiving based on the relevant purchase order(s). Purchase orders, receiving reports, and vendor invoices are reconciled by accounts payable, which authorizes payment. Which of the following would correct control weaknesses, if any, related to these activities?

A) Vendor invoices should be reviewed by the purchasing manager to ensure that they are correct.

B) Accounts payable should authorize purchase orders.

C) Receiving reports should be reviewed and corrected by the purchasing manager.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

68) The receiving clerk at Folding Squid Technologies examines incoming shipments and reconciles their contents with the relevant purchase orders. A receiving report is then sent to accounts receivable and the vendor's invoice is approved for payment. Which of the following would correct control weaknesses, if any, related to these activities?

A) The invoice should be approved for payment by the shipping clerk after the purchase order and receiving report are reconciled.

B) Accounts payable should reconcile the purchase order and the receiving report.

C) Invoices, purchase orders, and receiving reports should be reconciled by the receiving clerk.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

69) The receiving clerk at Folding Squid Technologies examines incoming shipments and checks their purchase order numbers. A receiving report is then sent to accounts payable, where it is reconciled with the relevant purchase orders and invoices and payment is authorized. Which of the following would correct control weaknesses, if any, related to these activities?

A) Vendor invoices should be approved for payment by the shipping clerk after the purchase order and receiving report are reconciled.

B) Vendor invoices should be approved for payment by the purchasing manager.

C) Purchase orders and receiving reports should be reconciled by the purchasing manager.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

70) Which of the controls below would be least effective to prevent ordering goods at higher than market prices?

A) Variance analysis of actual expenses to budgeted expenses

B) For high-dollar goods, solicit competitive bids from possible vendors

C) Only place orders with vendors on an approved vendor list

D) Frequent review of, and update to, vendor price lists stored in the AIS

Answer:

Page Ref: 382

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

71) The document below would be known as what by Alpha Omega Electronics?

A) Receiving report

B) Purchase order

C) Purchase requisition

D) Packing slip

Answer:

Page Ref: 384

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Reflective Thinking

72) Which of the following would be the best control to prevent receiving department employees from stealing inventory and claiming the ordered quantity wasn't received from the vendor?

A) Reconcile quantity on packing slip to physical count when accepting delivery.

B) Restrict physical access to the receiving area.

C) Require all deliveries be made at the receiving area.

D) Require dual signatures on the move ticket when receiving delivers the inventory to the warehouse.

Answer:

Page Ref: 386

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking

73) Define and describe the EOQ approach to inventory management.

74) Discuss the differences between EOQ, MRP, and JIT.

75) a) What is the major cost driver in the purchasing function? b) Describe how information technology can be used to control this cost driver.

76) Explain what is meant by the expenditure cycle as a "mirror image" of the revenue cycle.

77) Identify possible problems associated with receiving goods and appropriate actions in response to the problems.

78) How can information technology be used to improve the vendor invoice approval process?

79) Under what conditions is MRP more suitable than JIT and vice versa?

80) In the expenditure cycle, the majority of payments made are by check. What are some control issues related to payment of vendors by check?

81) Identify ten threats and applicable control procedures in the expenditure cycle.

82) What types of decision-making and strategic information should the AIS provide in the expenditure cycle?

83) How can using RFID tags or bar codes on goods or products provide significant benefit in the expenditure cycle?

#ACC 564 Quiz 3 – Strayer New

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nyklifsondiviiportfolio-blog · 7 years ago

Text

Final Contract

Overview

Provide an overview of your concentration, including several fundamental questions or issues that will help frame your studies. Describe the relevant areas of study.

Film: How can I better capture the human experience through narrative images? How can I contribute to group projects in a way that helps support the story. I want to take the analogue video class at hampshire and at least one semester of computer animation.

Creative Writing: I am working towards my goal of writing a transgender youth/young adult fiction-fantasy novel. I want to write a book that shows that a non-binary character can be the hero. I hope to take at least two more semesters of creative writing classes.

Marine Biology: I am trying to acquire a 5 College Marine & Coastal Sciences Certificate. I am most interested in cuttlefish studies and pursuing how to better conserve different cuttlefish species. In addition I would like to get dirty with hands-on wetlands restoration work. Hopefully, I will be able to go abroad and interact with some cuddly cephalopods!

Goals

Write your goals. What do you want to know, understand, and be able to do by the end of Division II?

Write a book, swim with cuttlefish, understand how to do simple animations, continue making films, produce maple syrup, etc. Honestly I am trying to pursue my interests and understand my passions better, so that I will be more prepared when figuring out what my DIV III will be. I ned to know how to scuba dive, understand how to use different Computer Generated Information editing programs including after effects, fully understand the color wheel in adobe premier, learn how to weld, go to glass collective and make a glass cuttlefish, become better at self-editing my writing, lessen my procrastination, and increase my motivational drive. I have so many questions and want to keep asking more in everything I do, including how can I help those around me better? I want to get an internship this summer to obtain lab hours for the Marine & Coastal Science Certificate.

Division II Plan

How will you achieve your goals and answer your questions? Describe the sequence of courses learning activities and possibly internships, independent work, and field study that will shape your Division II. (Some advisors recommend writing a semester-by-semester plan).

I am hopefully going to do summer internships and go on a study abroad on top of volunteer work. I hope to take four classes next semester and get my scuba liscence for investigating cuttlefish in their natural habitats. I hope to take a hands-on lab-filled marine biology class next fall to aqcuire my lab hours and mark off another marine science class towards my certificate. I plan on taking the summer course for intro to oceanography over the summer so I will only need to take one more class to complete the requirements. As for my hampshire classes I hope to get more involved with film and photo including using the green screen facilities in the media basement for future projects. I am going to take another film class next fall and take advantage of hampshire courses where I can do final film projects. As for creative writing, I hope to use this summer as a platform to really get in multiple chapters of the transgender youth fantasy novel I am working on.

Multiple Cultural Perspectives

How do you plan to engage with multiple cultural perspectives in Div II? View a complete description of this requirement.

I hope to go on a study abroad to further study cuttlefish and work with whatever culture I find myself surrounded by in my adventures. In addition I plan on taking queer feelings, another buddhism course, and hopefully middle eastern economics. If I am lucky I will be in an location where english is not the first language.

Community Engagement

Read more and find the student guidelines and forms.

The list of activities below are those you wish to use as part of your Division II contract to satisfy the CEL-2 requirement.

Rugby Ruffian(Julie LeGrand , 135 hours)

Queer Community Alliance(Emily Rimmer , 25 hours)

Basano Del Grappa Internship(Dr. Tracy Anne Essoglou , 85 hours)

Current and Previous Coursework

Courses from the list below may be included in Division II with the approval of your Division II committee.

IncludeTermCourse

2016S

HACU-0209

Video I: Non-Conforming PractiLucretia Knapp

Complete

2016S

IA-0244

The Fictional HousePeter Smith

Complete

2016S

IA-0269

Sequential Imagery IIThomas Haxo

Complete

2015F

IA-0258

Point of View for FictionNathalie Arnold

Complete

2015F5C-CRSConservation BiologyAmherstC+ (4 cred)

2015F5C-CRSFish Consrvatn & MgtUMassC (3 cred)

2015F

OPRA-0132

Outdoor Adventure Samp.Karen Warren

Complete

2015S

HACU-0238

Myths of AmericaRachel Rubinstein

Complete

2015S

CSI-0143

Buddhism & Society in AsiaSue Darlington

Complete

2015J

JTW-0229

The Art of Hot GlassPatricia Bennett

Complete

0 notes

banyaro-eng · 7 years ago

Text

[Event & Scenario] “Episode of Avalon #1.5 Voyager of the New World” START

Part 1.5, start! OSIRIS, who have joined Avalon, are all hyped up in starting activities but what stands before them...? Travel with OSIRIS to America and beat those who get in your way!

Details

▼ Release Date: 2017/12/28 (Thu) 17:00JST ~ onwards

Part 1.5 of the "Episode of Avalon #1.5 Voyager of the New World" will start! Chapter 1 will focus on OSIRIS.

▼ Access Condition

Finish reading the final chapter of each band’s (BLAST, OSIRIS, Fairy April, Cure2tron) Main Scenario Ep.1.

How To Participate

You can access Part 1.5 from the banner on the home screen as long as the condition of clearing the last chapters for Episode 1 of all the bands have been satisfied.

※ Although there is no deadline, you may only receive the Clear Reward once.

How To Play

Get “Flyers” by playing songs from different Areas listed in the Event Page. Choose the Area you want to play in and win the Duel Gig of each stage to proceed to the next stage. The Main Areas will have multiple stages accompanied by event stories. You will then unlock some Free Stages per Main Stage cleared which will be your main source of gaining Flyers after clearing all the Main Areas.

You can exchange the “Flyers” for rewards like limited edition cards via the Shop’s “Item Exchange” section. [more info.]

You can access the event scenarios via the new section, “Episode Of Avalon” from the Stories Tab.

Event Stage Schedule

The Area Stages for "Episode of Avalon #1.5 Voyager of the New World" will be released sequentially from 2017/12/30(Sat) 00:00 JST. The new stages will be released at a schedule:

12/30(Sat) 00:00~・Departure 01/01(Mon) 00:00~・Detour 01/03(Wed) 00:00~・Bandits 01/05(Fri) 00:00~・Submit or Perish 01/07(Sun) 00:00~・Depression 01/09(Tue) 00:00~・Perfection 01/11(Thu) 00:00~・A Long Road 01/13(Sat) 00:00~・Epilogue

New Rival Band Appearance!

EISENROSES (Left to Right, romaji tentative): Alexei, Wolff, Gaia, Sugar, Jive

Past Event Scenario Limited Time Rerun

Scenarios of the events leading up to the scenario for Part 1.5 will have a re-run for a limited time only. Unopened scenarios will be available for reading during the following period:

▼ Duration: 2017/12/28 (Thu) 17:00 JST ~ 2018/01/15 (Mon) 12:59 JST

※ You can access the event scenarios from the "Story" tab → "Event Scenario" but will not be able to receive any reward upon clearing.

The target Event Scenario are as follows:

Advent of the Quattro Virtuoso GIGS ー Dante of the Purgatory

Anniversary GIGS ー Dreamin' (untranslated)

On Board The Merry Christmas GIGS ー Dante is Coming To Town!

Event Reward Card

SR: Ray Cephart [A Journey's Exhilarating Feeling]

Event Strategy-1

Using OSIRIS members' cards into Bands to use for LIVEs will improve overall performance.

Event Strategy-2

A special login bonus will be held!

Make sure to log in from 2017/12/28(Thu) 17:00JST, during the event period to get one (1) 100%+ Stamina Charge a day.

▼ Duration: 2017/12/28 (Thu) 17:00 JST ~ 2018/01/14 (Sun) 23:59 JST

※ Daily bonus cannot be obtained once the day is over. ※ Like normal login bonuses, the daily bonus will reset at 00:00JST every day.

Time-Limited Event Song

“Beyond the Limit” by OSIRIS Lyrics, composition, arrangement: Gouki Ohtsuka

“Voyager of the New World” Limited Rare Gacha (Daily Rotation)

Duration: 2017/12/28(Thu) 17:00JST ~ 2018/01/15(Mon) 12:59JST

Line-up: SSR Sousuke Maki, SSR Kyo Takara, SSR Yoshimune Tokuda, SSR Shelly, SR Yamato Shinonome, SR Miley

※ SR Yamato Shinonome and SR Miley will be available throughout the duration of the gacha.

The gacha can use both Free and Paid Medals

It is possible to pull regular cards other than the Event limited gacha cards.

At least 1 SR or above card is guaranteed for every 10-pull

Signed cards will be discharged at a certain probability. Signs will only appear for SR cards and above and will be treated the same as non-signed, having the same stat and effects. You can admire the sign in various places.

Event limited cards might reappear during future events/campaigns.

“Voyager of the New World”Rare Gacha Schedule

ALL CHARACTERS ・12/28, 1/14, 1/15 SHELLY ・12/29, 1/2, 1/6, 1/10 KYO TAKARA ・12/30, 1/3, 1/7, 1/11 SOUSUKE MAKI ・12/31, 1/4, 1/8, 1/12 YOSHIMUNE TOKUDA ・1/1, 1/5, 1/9, 1/13

※ Please take note that the pick-up date will change at a daily basis