Deck 13: Accounting System Development

Question 1

Why do accountants need to know about the processes IT professionals use for system development?

Answer 1

Accountants are often asked to participate in the accounting system development
process. Knowledge of the SDLC and SDM is vital if the accountant is to be an informed participant in the process. Often as an accounting professional, you are asked by IT professionals to approve various aspects of the design before proceeding. Later, if there are problems, you must be prepared to take responsibility because you approved the design.
Accountants must audit the SDLC as the system is being developed. In order to audit the SDLC, the accountant must understand the phases of system
development and the methodology used.

Question 2

A(n)________ is an IT professional who designs and writes the software for applications, such as accounting software.

Answer 2

Application developer or programmer

Question 3

The ________ phase of the SDLC is triggered by problems with the current system, by opportunities that the current system does not take advantage of, or by governmental regulations not satisfied by the current system

Answer 3

Planning

Question 4

________ activities are conducted in more than one SDLC phase.

Question 5

Match the SDLC phase to the appropriate definition.

A)In this phase, the models are transformed into software programming code, which is then tested.
B)Operate the new system as users enter data, execute processing, and generate reports.
C)Models for the current system, such as database models and business process models, are studied to determine modifications required.
D)Based on your system analysis, design new system models.
E)Identify the problem, need, or opportunity that a new system would address.
F)Deliver the new system, including hardware and software.
Build/Buy

Question 6

Match the SDLC phase to the appropriate definition.

A)In this phase, the models are transformed into software programming code, which is then tested.
B)Operate the new system as users enter data, execute processing, and generate reports.
C)Models for the current system, such as database models and business process models, are studied to determine modifications required.
D)Based on your system analysis, design new system models.
E)Identify the problem, need, or opportunity that a new system would address.
F)Deliver the new system, including hardware and software.
Analyze

Question 7

________ is the order and timing of when the SDLC phases are completed.

Question 8

What are the main functions of an accounting system?

Question 9

Match the SDLC phase to the appropriate definition.

A)In this phase, the models are transformed into software programming code, which is then tested.
B)Operate the new system as users enter data, execute processing, and generate reports.
C)Models for the current system, such as database models and business process models, are studied to determine modifications required.
D)Based on your system analysis, design new system models.
E)Identify the problem, need, or opportunity that a new system would address.
F)Deliver the new system, including hardware and software.
Install

Question 10

What type of technology is typically used in an accounting system?

Question 11

In the ________ phase of the SDLC, user requirements for the new system are collected.

Question 12

________ uses techniques to organize and streamline the project.

Question 13

Accounting professionals are often the end users of the accounting system.

Question 14

What type of IT professionals are involved in the design and development of the accounting system?

Question 15

Match the SDLC phase to the appropriate definition.

A)In this phase, the models are transformed into software programming code, which is then tested.
B)Operate the new system as users enter data, execute processing, and generate reports.
C)Models for the current system, such as database models and business process models, are studied to determine modifications required.
D)Based on your system analysis, design new system models.
E)Identify the problem, need, or opportunity that a new system would address.
F)Deliver the new system, including hardware and software.
Plan

Question 16

System development life cycle is the order and timing of when the SDLC phases are completed.

Question 17

Database developers design and write the software for applications, such as accounting software.

Question 18

________ is a series of phases used to create a system: plan, analyze, design, build/buy, install, and deploy.

Question 19

Which IT professionals typically create the design for the accounting database?

A)Database developers
B)System analysts
C)Database designers
D)Network specialists

Question 20

The ________ involves operating and maintaining the new system until it no longer satisfies the organization's needs.

Question 21

A ________ determines the specific order and progression of how and when the phases of the SDLC are performed.

Question 22

Match the SDLC phase to the appropriate definition.

A)In this phase, the models are transformed into software programming code, which is then tested.
B)Operate the new system as users enter data, execute processing, and generate reports.
C)Models for the current system, such as database models and business process models, are studied to determine modifications required.
D)Based on your system analysis, design new system models.
E)Identify the problem, need, or opportunity that a new system would address.
F)Deliver the new system, including hardware and software.
Deploy

Question 23

Which phase in the SDLC typically takes the longest?

A)Buy/Build
B)Deploy
C)Plan
D)Design

Question 24

What does the system development life cycle define?

A)What steps to complete
B)How to perform the steps
C)When to perform the steps
D)Where to complete the steps

Question 25

What does the system development methodology define?

A)What steps to complete
B)How to perform the steps
C)When to perform the steps
D)Where to complete the steps

Question 26

In the prototyping methodology of software development, all the user requirements are gathered and analyzed before the product is built.

Question 27

The ________ methodology starts with a baseline system. Then the baseline system is customized to meet the company's specific needs.

Question 28

Match the SDLC phase to the appropriate definition.

A)In this phase, the models are transformed into software programming code, which is then tested.
B)Operate the new system as users enter data, execute processing, and generate reports.
C)Models for the current system, such as database models and business process models, are studied to determine modifications required.
D)Based on your system analysis, design new system models.
E)Identify the problem, need, or opportunity that a new system would address.
F)Deliver the new system, including hardware and software.
Design

Question 29

Which software methodology more closely reflects the methodology used in practice today for most systems development?

A)Prototyping methodology
B)ABC methodology
C)Spiral methodology
D)Waterfall methodology

Question 30

Which phase of the SDLC involves users entering data into the new system?

A)Design
B)Deploy
C)Install
D)Build

Question 31

The ________ methodology completes the SDLC phases in order starting with the planning phase and completing each phase, one after the other in PAD-BID order.

Question 32

Which activity is a cross-life-cycle activity?

A)Testing
B)Presentations
C)Documentation
D)B and C

Question 33

The ________ methodology collects some user requirements to analyze, design, and build a sample to show the user to obtain feedback.

Question 34

The system development life cycle lists what steps to complete.

Question 35

Which of the following is an advantage of the waterfall methodology of software development over the prototyping methodology?

A)Smaller design time frame
B)Greater user input during the design phase
C)Longer testing time frame
D)All user requirements are defined at the beginning of the project

Question 36

The waterfall methodology of software development consists of two stages: Baseline and Customization.

Question 37

The project schedule is defined in which phase of the SDLC?

A)Analysis
B)Build
C)Plan
D)Design

Question 38

List and define the phases of the SDLC.

Question 39

In which phase of the SDLC is a need identified that a new system would address?

A)Design
B)Analyze
C)Build
D)Plan

Question 40

Which of the activities are performed in the design phase of the SDLC?

A)Create new system models based on user requirements
B)Collect user requirements
C)Develop test plans
D)Define the opportunity the new system will address

Question 41

Which of the following is an advantage of the ABC methodology of software development over the waterfall methodology?

A)It more closely reflects the methodology used in practice today by most system development
B)It starts with a baseline system
C)Greater user input during the design phase
D)Smaller development time frame

Question 42

What are the basic steps in the waterfall methodology?

Question 43

The customization stage of the ABC methodology of software development has how many basic steps?

A)4
B)9
C)7
D)6

Question 44

What is the software development prototype methodology?

Question 45

The plan phase of a SDLC involves designing new system models to satisfy user requirements, either by creating a new model or by modifying existing models.

Question 46

In Weatherbe's PIECES framework for problem analysis, A service problem relates to system problems with service either to enterprise users or customers.

Question 47

The baseline stage of the ABC methodology of software development has now many basic steps?

A)5
B)3
C)6
D)4

Question 48

The SDLC provides a common language for communicating with programmers, system analysts, database administrators, and other IT professionals engaged in accounting system development.

Question 49

For most enterprises it is more cost-effective to hire programmers to write custom software programs for all of their accounting functions.

Question 50

Requirement analysis involves collecting current system models consisting of database models, business process models, and people models.

Question 51

What is the software development ABC methodology?

Question 52

What are the basic steps in the ABC methodology?

Question 53

Most entrepreneurs need to hire custom programmers to write accounting programs.

Question 54

One activity included in the analysis phase of SDLC is developing budgets.

Question 55

What is the software development waterfall methodology?

Question 56

Most accounting systems today are built using an ABC methodology.

Question 57

What are the basic steps in the prototype methodology?

Question 58

The prototyping methodology of software development has how many basic steps?

A)9
B)8
C)14
D)10

Question 59

Initial project feasibility analysis is usually summarized in a one-page document consisting of three sections: Issue/Opportunity, Rationale, and Cost.

Question 60

The waterfall methodology of software development has how many basic steps?

A)9
B)12
C)5
D)7

Question 61

An example of an off-the-shelf accounting software for small businesses is ________.

Question 62

Match the design feasibility name to the appropriate definition.

A)Assesses whether the new system IT architecture can interact with the existing IT architecture that will remain in use
B)Evaluates whether the current IT personnel and enterprise users can run the new system hardware and software
C)Assesses the probability of successful implementation and use of the new system, including any legal considerations
D)Considers whether the environment of the enterprise is conducive to the changes and adaptations required by the new system
E)Analyzes the costs and benefits of the new system
F)Evaluates whether the new system deliverables can be delivered by the required due dates
Operational feasibility

Question 63

According to Weatherbe's PIECES framework for problem analysis, a problem that relates to system issues, such as system availability, is classified as a ________ problem.

Question 64

When a system can no longer be maintained, no longer satisfies enterprise requirements, or fails to address new opportunities, it will be replaced with a new system, and a new system development life cycle begins.

Question 65

Design feasibility includes operational, economic, technical, schedule, cultural, and risk feasibility of the proposed IT architecture for the new system.

Question 66

Economic feasibility assesses the probability of successful implementation and use of the new system, including any legal considerations.

Question 67

________ feasibility assesses whether the new system IT architecture can interact with the existing IT architecture that will remain in use.

Question 68

The main reasons for project failure relate to activities that were not properly addressed in the first phase of the SDLC, the planning of the new system project.

Question 69

Match the category in Weatherbe's PIECES framework with the appropriate definition.

A)A problem that relates to security of the system
B)A problem that impacts business operations
C)A problem that relates to system problems, such as system availability
D)A problem that impacts revenues (benefits)or costs
E)A problem that relates to confidentiality, integrity (accuracy and completeness), or availability of data
F)A problem that pertains to the proficiency of the current system
Performance problem

Question 70

Match the category in Weatherbe's PIECES framework with the appropriate definition.

A)A problem that relates to security of the system
B)A problem that impacts business operations
C)A problem that relates to system problems, such as system availability
D)A problem that impacts revenues (benefits)or costs
E)A problem that relates to confidentiality, integrity (accuracy and completeness), or availability of data
F)A problem that pertains to the proficiency of the current system
Economic problem

Question 71

________ feasibility evaluates whether the current IT personnel and enterprise users can operate the new system hardware and software.

Question 72

Match the category in Weatherbe's PIECES framework with the appropriate definition.

A)A problem that relates to security of the system
B)A problem that impacts business operations
C)A problem that relates to system problems, such as system availability
D)A problem that impacts revenues (benefits)or costs
E)A problem that relates to confidentiality, integrity (accuracy and completeness), or availability of data
F)A problem that pertains to the proficiency of the current system
Service problem

Question 73

Match the category in Weatherbe's PIECES framework with the appropriate definition.

A)A problem that relates to security of the system
B)A problem that impacts business operations
C)A problem that relates to system problems, such as system availability
D)A problem that impacts revenues (benefits)or costs
E)A problem that relates to confidentiality, integrity (accuracy and completeness), or availability of data
F)A problem that pertains to the proficiency of the current system
Efficiency problem

Question 74

Match the category in Weatherbe's PIECES framework with the appropriate definition.

A)A problem that relates to security of the system
B)A problem that impacts business operations
C)A problem that relates to system problems, such as system availability
D)A problem that impacts revenues (benefits)or costs
E)A problem that relates to confidentiality, integrity (accuracy and completeness), or availability of data
F)A problem that pertains to the proficiency of the current system
Control problem

Question 75

________ modeling involves preparing a pictorial representation of the entire
accounting system.

Question 76

Match the category in Weatherbe's PIECES framework with the appropriate definition.

A)A problem that relates to security of the system
B)A problem that impacts business operations
C)A problem that relates to system problems, such as system availability
D)A problem that impacts revenues (benefits)or costs
E)A problem that relates to confidentiality, integrity (accuracy and completeness), or availability of data
F)A problem that pertains to the proficiency of the current system
Information problem

Question 77

________ are used to model business or pictorial representation of processes.

Question 78

Database modeling consists of preparing a pictorial representation of the accounting database.

Question 79

The establishment a vision and broad strategic framework for a new system occurs in the ________ phase of the SDLC.

Question 80

A ________ analysis identifies any difference between the specifications of the baseline accounting system and the enterprise-specific user requirements.