ACCT-360 Ch 2 homework

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1

Writing down of obsolete inventory would be recorded directly in the general journal.

a. True

b. False

A. True

2

A turnaround document can never be used as a source document.

a. True

b. False

b. False

3

Task-data dependency is a phenomenon that occurs when a user relies on too much data to make decisions.

a. True

b. False

b. False

4

The relationship between subsidiary ledgers and general ledger accounts constitutes part of the audit trail.

a. True

b. False

a. true

5

A database deadlock

a. occurs when two records are accidentally assigned the same primary key.

b. occurs when a unique record is accessed by several different processes simultaneously.

c. is a lock placed on a record to prevent it from being accessed by other processes.

d. is none of these.

c. is a lock placed on a record to prevent it from being accessed by other processes.

6

Which is the least appropriate type of transaction for a real-time system?

a. airline reservations

b. payroll

c. point-of-sale transactions

d. air traffic control systems

e. All of these applications typically utilize real-time processing

b. payroll

7

A data flow diagram (DFD) is an effective documentation technique to identify who or what performs a particular task.

a. True

b. False

b. False

8

Cardinality in an entity-relationship diagram (ERD) represents the number of times a table is accessed.

a. True

b. False

b. False

9

A system flowchart is not effective documentation for identifying who or what performs a particular task.

a. True

b. False

b. False

10

Manufacturing firms have a conversion cycle, but retail firms do not.

a. True

b. False

b. False

11

Transactions are recorded on ledgers and are posted to journals.

a. True

b. False

b. False

12

An invoice file would be best coded using a sequential code.

a. True

b. False

b. False