Deck 7: Flowcharting

Question 1

All of the following would be used as column headings in a systems flowchart except:

A)Cash receipts department
B)Bank deposit slip
C)Payroll clerk
D)Customer

Answer 1

B

Question 2

Which kind of flowchart shows relationships between computers, printers, monitors and similar devices?

A)Systems
B)Program
C)Document
D)Hardware

Answer 2

D

Question 3

Flowcharts should be read:

A)From top to bottom and from left to right
B)From bottom to top and from left to right
C)From top to bottom and from right to left
D)From bottom to top and right to left

Answer 3

A

Question 4

Ralph was preparing a systems flowchart that explained how to reconcile a bank statement.Which of the following should he include as column headings: (i) bank statement, (ii) accounting clerk, (iii) bank.

A)I and II only
B)II and III only
C)I and III only
D)I, II and III

Question 5

The title of a systems flowchart included the following information: "Systems flowchart of the inventory purchasing process.Page 1 of 2." Which of the following would you expect to see as column headings in the flowchart: (i) supplier, (ii) Page 1, (iii) purchasing agent.

A)I and II only
B)I and III only
C)II and III only
D)I, II and III

Question 6

After drawing a rough draft of a flowchart by hand, Sue should:

A)Determine which computer program she wants to use to prepare a final copy.
B)Ask for feedback on the flowchart from her supervisor.
C)Both determine which computer program she wants to use to prepare a final copy and ask for feedback on the flowchart from her supervisor.
D)Neither determine which computer program she wants to use to prepare a final copy nor ask for feedback on the flowchart from her supervisor.

Question 7

Documents involved in a business process should have a clear termination.Which of the following best applies that principle?

A)An arrow connecting a document with a filing symbol
B)A document moving between columns in a flowchart
C)Both an arrow connecting a document with a filing symbol and a document moving between columns in a flowchart
D)Neither an arrow connecting a document with a filing symbol nor a document moving between columns in a flowchart

Question 8

Consider the following as you answer the question: Jon is an information systems consultant with a diverse client base.Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question.
I)What happens to a federal tax return once it is received by the IRS?
Ii)How should a company calculate payroll withholding taxes?
Iii)What kind of computer network is in place at a local IRS office?
Iv)What process does an organization employ to determine how to invest money in a pension fund?
V)What steps must be completed to write and publish an accounting textbook?
Which of the preceding questions would best be answered by the type of flowchart indicated below?

A)I and II, document flowchart
B)II and IV, systems flowchart
C)I and II, systems flowchart
D)II and IV, document flowchart

Question 9

Flowcharts should have plenty of white space.Which of the following statements is most true?

A)To ensure a flowchart has plenty of white space, it must have no more than three columns per page.
B)To ensure a flowchart has plenty of white space, it must have no more than three symbols per column.
C)Both to ensure a flowchart has plenty of white space, it must have no more than three columns per page and to ensure a flowchart has plenty of white space, it must have no more than three symbols per column.
D)Neither to ensure a flowchart has plenty of white space, it must have no more than three columns per page nor to ensure a flowchart has plenty of white space, it must have no more than three symbols per column.

Question 10

Which kind of flowchart shows the logic associated with instructions given to a computer?

A)Systems
B)Program
C)Document
D)Hardware

Question 11

In which of the following situations would a systems flowchart be appropriate?

A)Documenting the steps in a financial statement audit
B)Evaluating an organization's employee training programs
C)Both documenting the steps in a financial statement audit and evaluating an organization's employee training programs
D)Neither documenting the steps in a financial statement audit nor evaluating an organization's employee training programs

Question 12

Consider the following as you answer the question: Jon is an information systems consultant with a diverse client base.Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question. i.What happens to a federal tax return once it is received by the IRS?
Ii)How should a company calculate payroll withholding taxes?
Iii)What kind of computer network is in place at a local IRS office?
Iv)What process does an organization employ to determine how to invest money in a pension fund?
V)What steps must be completed to write and publish an accounting textbook?
Which of the preceding questions would best be answered by preparing a systems flowchart?

A)I, II and III
B)II, III and IV
C)II, IV and V
D)All of these

Question 13

Consider the following as you answer the question: Jon is an information systems consultant with a diverse client base.Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question. i.What happens to a federal tax return once it is received by the IRS?
Ii)How should a company calculate payroll withholding taxes?
Iii)What kind of computer network is in place at a local IRS office?
Iv)What process does an organization employ to determine how to invest money in a pension fund?
V)What steps must be completed to write and publish an accounting textbook?
The chapter discussed four types of flowcharts.Which of the preceding questions would be answered by two different types?

A)I and III
B)II and IV
C)II and V
D)IV and V

Question 14

Which of the following is most likely to be seen in a hardware flowchart?

A)Scanner
B)Web browser
C)Textbook
D)None of these

Question 15

Consider the following as you answer the question: Jon is an information systems consultant with a diverse client base.Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question.
I)What happens to a federal tax return once it is received by the IRS?
Ii)How should a company calculate payroll withholding taxes?
Iii)What kind of computer network is in place at a local IRS office?
Iv)What process does an organization employ to determine how to invest money in a pension fund?
V)What steps must be completed to write and publish an accounting textbook?
How many of the preceding questions would best be answered by preparing a program flowchart?

A)Zero
B)One
C)Three
D)Five

Question 16

Which of the following would best be depicted with a systems flowchart: (i) steps in the accounting cycle, (ii) development of an internal control plan?

A)I only
B)II only
C)Both I and II
D)Neither I nor II

Question 17

Which of the following statements about white space in a flowchart is most true?

A)"Adequate white space" is a matter of judgment.
B)A flowchart should not span more than three pages.
C)Both "adequate white space" is a matter of judgment and a flowchart should not span more than three pages.
D)Neither "adequate white space" is a matter of judgment nor a flowchart should not span more than three pages.

Question 18

In which of the following situations would a document flowchart be appropriate?

A)Documenting the steps in a financial statement audit
B)Tracing the flow of a bank deposit slip
C)Both documenting the steps in a financial statement audit and tracing the flow of a bank deposit slip
D)Neither documenting the steps in a financial statement audit nor tracing the flow of a bank deposit slip

Question 19

Documents in a flowchart should have:

A)A clear origin, but not a clear termination
B)A clear termination, but not a clear origin
C)Both a clear origin and a clear termination
D)Neither a clear origin nor a clear termination

Question 20

Which of the following should be placed at the top of each page of a systems flowchart: (i) the number of columns in the flowchart, (ii) the number of pages in the flowchart, (iii) the name of the process depicted?

A)I and II only
B)I and III only
C)II and III only
D)I, II and III

Question 21

A properly prepared systems flowchart can be used to:

A)Make recommendations on improving business processes.
B)Identify some of a company's risk exposures.
C)Both make recommendations on improving business processes and identify some of a company's risk exposures.
D)Neither make recommendations on improving business processes nor identify some of a company's risk exposures.

Question 22

A properly prepared systems flowchart can be used to:

A)Evaluate internal controls in the AIS.
B)Determine which processes are completed manually in the AIS.
C)Both evaluate internal controls in the AIS and determine which processes are completed manually in the AIS.
D)Neither evaluate internal controls in the AIS nor determine which processes are completed manually in the AIS.

Question 23

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: According to ANSI, flowchart symbols can be divided into four main groups.Which symbols belong to the "file" group?

A)Symbols H and J
B)Symbols A and H
C)Symbols A and J
D)None of these."File" is not one of the groups.Data symbols: A and H.Process symbols: B, F, G, I, and J.Special symbols: C, D and
E)The fourth group is the line symbol, which is not depicted.

Question 24

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: According to ANSI, flowchart symbols can be divided into four main groups.Which symbols belong to the "data" group?

A)Symbols C and H
B)Symbols A and H
C)Symbols A and C
D)None of these."Data" is not one of the groups.Data symbols: A and H.Process symbols: B, F, G, I, and J.Special symbols: C, D and
E)The fourth group is the line symbol, which is not depicted.

Question 25

A properly prepared systems flowchart can be used to:

A)Describe an organization's method of collecting cash from its clients.
B)Train new employees in an organization's method of collecting cash from its clients.
C)Both describe an organization's method of collecting cash from its clients and train new employees in an organization's method of collecting cash from its clients.
D)Neither describe an organization's method of collecting cash from its clients nor train new employees in an organization's method of collecting cash from its clients.

Question 26

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: Symbol A depicts:

A)A decision.
B)A terminator.
C)A document.
D)A predefined process.

Question 27

Consider the flowchart below as you respond to the question: Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which of the following statements about the systems flowchart above is most true?

A)Symbol A should be inserted after "remit payment."
B)Symbol A should be inserted before "take order."
C)Both symbol A should be inserted after "remit payment" and symbol A should be inserted before "take order" are true.
D)Neither symbol A should be inserted after "remit payment" nor symbol A should be inserted before "take order" is true.

Question 28

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: According to ANSI, flowchart symbols can be divided into four main groups.Which of the following symbols belong to the same group?

A)Symbols C and E
B)Symbols A and F
C)Symbols A and C
D)Symbols E and F Data symbols: A and H.Process symbols: B, F, G, I, and J.Special symbols: C, D and
E)The fourth group is the line symbol, which is not depicted.

Question 29

Which of the following documents can be used to assess risk and recommend internal controls?

A)Systems flowchart
B)Risk/control matrix
C)Both systems flowchart and risk/control matrix
D)Neither systems flowchart nor risk/control matrix

Question 30

Consider the flowchart below as you respond to the question: Flowcharts should be organized in columns based on areas of responsibility.The process depicted would benefit from reorganization into __ departments within the company.

A)Two
B)Three or four
C)Five or six
D)More than six

Question 31

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: Which of the following labels would you expect to find inside Symbol J?

A)By date
B)By name
C)Either by date or by name
D)Neither by date nor by name

Question 32

Consider the flowchart below as you respond to the question: Systems flowcharts can be used in AIS work to recommend process improvements.Which of the following statements is most true based on the systems flowchart above?

A)The company may benefit from implementing online order taking.
B)The company may benefit from implementing a lockbox system.
C)Both the company may benefit from implementing online order taking and the company may benefit from implementing a lockbox system.
D)Neither the company may benefit from implementing online order taking nor the company may benefit from implementing a lockbox system.

Question 33

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: Symbol C depicts:

A)An off-page connector.
B)An on-page connector.
C)A manual process.
D)A database.

Question 34

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: One of the basic design principles of flowcharts states that documents should have a clear point of termination.Which symbol would apply that principle?

A)Symbol B
B)Symbol D
C)Symbol F
D)Symbol J

Question 35

Consider the flowchart below as you respond to the question: Systems flowcharts can be used in AIS work to evaluate internal controls.Which of the following statements is most true based on the systems flowchart above?

A)Allowing the salesperson to approve customer credit weakens internal control.
B)Using an electronic database for customer data weakens internal control.
C)Both allowing the salesperson to approve customer credit weakens internal control and using an electronic database for customer data weakens internal control.
D)Neither allowing the salesperson to approve customer credit weakens internal control nor using an electronic database for customer data weakens internal control.

Question 36

Consider the flowchart below as you respond to the question: Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which of the following statements about the systems flowchart above is most true?

A)Symbol B may be inserted between "approve credit" and "deliver goods."
B)Symbol B may be inserted between "start" and "take order."
C)Both symbol B may be inserted between "approve credit" and "deliver goods" and symbol B may be inserted between "start" and "take order" are true.
D)Neither symbol B may be inserted between "approve credit" and "deliver goods" nor symbol B may be inserted between "start" and "take order" is true.

Question 37

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: According to ANSI, flowchart symbols can be divided into four main groups.Which of the following symbols belong to different groups?

A)Symbols C and D
B)Symbols C and E
C)Symbols A and I
D)Symbols G and I Data symbols: A and H.Process symbols: B, F, G, I, and J.Special symbols: C, D and
E)The fourth group is the line symbol, which is not depicted.

Question 38

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: Which of the following symbols should always appear in a pair on the same page of a systems flowchart?

A)Symbol B
B)Symbol C
C)Symbol D
D)Symbol H

Question 39

Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter: "Prepare purchase order" could be represented in a systems flowchart with any of the following except:

A)Symbol A
B)Symbol F
C)Symbol G
D)Symbol I

Question 40

Consider the flowchart below as you respond to the question: Which of the following statements is most true based on the systems flowchart above?

A)The credit approval process is completely automated.
B)The type and nature of documents used in the system should be clearer.
C)Both the credit approval process is completely automated and the type and nature of documents used in the system should be clearer.
D)Neither the credit approval process is completely automated nor the type and nature of documents used in the system should be clearer.

Question 41

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which of the following is most likely to be represented with Symbol I?

A)Open seating plan
B)Discounted tickets
C)Creating advertising for the web site
D)None of these

Question 42

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.The first step in creating a flowchart is to define the system boundary.Which of the following is most likely to be outside the system boundary?

A)Patrons
B)Theatre personnel
C)Box office
D)Advertising firm

Question 43

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, "B" should be replaced with:

A)Qualified
B)Position open
C)Materials received
D)Choose candidates to reject

Question 44

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, "A" should be replaced with:

A)human resources department
B)applicant
C)human resources process
D)Any of these

Question 45

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, the most appropriate label for "F" is:

A)to new employee
B)end
C)outside system boundary
D)some other label

Question 46

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.In a systems flowchart of the Celebration Theatre case, Symbol H is most likely to appear in which column?

A)Patron
B)Theatre personnel
C)Subscriber database
D)Patron database

Question 47

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, "E" should be replaced with a ___ symbol labeled ___.

A)predefined process; interview finalists
B)predefined process; choose finalists to interview
C)decision; interview finalists
D)decision; choose finalists to interview

Question 48

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, "D" could be replaced with:

A)a generic or predefined process symbol.
B)a predefined process or document symbol.
C)a generic process or decision symbol.
D)a decision or document symbol.

Question 49

Consider the following partially completed flowchart as you respond to the questions: Which type of flowchart is depicted?

A)document
B)systems
C)hardware
D)program

Question 50

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which of the following is most likely to be represented with Symbol B?

A)A patron's decision to purchase tickets
B)The theatre management's decision about which plays to produce
C)Determining whether a patron is a subscriber
D)All of these

Question 51

Consider the following partially completed flowchart as you respond to the questions: Consider the symbol labeled "C." Including the symbols before and after it, which of the following principles is illustrated?

A)Every document should have a clear point of origin.
B)Every document should have a clear point of termination.
C)Both every document should have a clear point of origin and every document should have a clear point of termination.
D)Neither every document should have a clear point of origin nor every document should have a clear point of termination.

Question 52

Consider the following partially completed flowchart as you respond to the questions: Which of the following phrases would appear in the title of the flowchart: (i) systems flowchart, (ii) interview committee flowchart, (iii) prepared by.

A)i and ii only
B)i and iii only
C)ii and iii only
D)i, ii and iii

Question 53

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which of the following would best determine whether to use Symbol G or Symbol I to represent the process of selling tickets at the box office?

A)Whether the process is completed manually or with information technology
B)Whether the flowchart will be read by someone who understands the process of selling tickets
C)Whether the tickets are sold to a subscriber or a non-subscriber
D)Any of these could be used to make that determination.

Question 54

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, "C" should be replaced with:

A)applicant name
B)position description
C)rejection letter
D)file application materials

Question 55

Consider the following partially completed flowchart as you respond to the questions: In the partial flowchart, the "list of finalists" would best be depicted with a ___ symbol.

A)predefined process
B)manual file
C)decision
D)document

Question 56

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which symbol would represent the tickets?

A)Symbol A
B)Symbol B
C)Symbol F
D)Symbol I

Question 57

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.Which symbol would represent the ticket sales database?

A)Symbol C
B)Symbol F
C)Symbol H
D)Symbol J

Question 58

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.In a systems flowchart of the Celebration Theatre case, which of the following is most likely to appear immediately after "start?"

A)Symbol A
B)Symbol I
C)Either Symbol A or Symbol I
D)Some other symbol

Question 59

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount. Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J.The process of selling tickets at the box office could be represented with any of the following symbols except:

A)Symbol F
B)Symbol G
C)Symbol I
D)Symbol J

Question 60

Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.Which of the following statements would be most true in a systems flowchart of the Celebration Theatre case?

A)One of the flowchart columns would have "patrons" as its heading.
B)One of the flowchart columns would have "theatre personnel" as its heading.
C)Both one of the flowchart columns would have "patrons" as its heading and one of the flowchart columns would have "theatre personnel" as its heading are true.
D)Neither one of the flowchart columns would have "patrons" as its heading nor one of the flowchart columns would have "theatre personnel" as its heading is true.

Question 61

Explain, in no more than ten sentences, the process depicted in the following flowchart:

Question 62

Flowcharts can impact the design, implementation and evaluation of an accounting information system.Determine whether each statement below is: (i) always true, (ii) sometimes true or (iii) never true.
a.Accounting information systems have five generic elements; a flowchart can be an example of at least one of the elements.
b.All aspects of an AIS should always be represented in a single flowchart of no more than three pages.
c.Flowcharts are required if a company wants to use the COSO internal control framework.
d.Flowcharts are useful to auditors.
e.Flowcharts can be used as part of a business process management project for an AIS.

Question 63

The chapter discussed four kinds of flowcharts.Differentiate them based on their purpose, use and relationship to accounting information systems.

Question 64

The systems development life cycle comprises seven steps: initiation/planning, requirements analysis, design, build, test, implementation, and operations and maintenance.In which phases of the SDLC would a systems flowchart be useful? Justify your response.

Question 65

The chapter discussed four types of flowcharts.Which one would be most appropriately used in each of the following independent situations?
a.Demonstrating how to create a procedures manual
b.Explaining what happens in a financial statement audit
c.Illustrating the steps in the accounting cycle
d.Showing the relationship between computers and printers within an office building
e.Tracing the path of a check from the time it is written until it is paid by the bank
f.Writing computer code that will generate general purpose financial statements

Question 66

Fill in the blanks in each statement below based on the flowchart design steps discussed in the chapter.
a.Establish the ______.
b.Determine ______.
c.List ______ performed within each ______.
d.Select appropriate ______.
e.Prepare a ______.
f.______ the flowchart with others.
g.______ as needed.

Question 67

Fill in the blanks in each statement below based on the flowchart design considerations discussed in the text.
a.Flowcharts should be read from _____ and ______.
b.Flowcharts should have plenty of ______.
c.Flowcharts should have a ______.
d.Flowcharts should be organized in columns that depict ______.
e.Documents involved in a business process should have a clear ___ and a clear ___.

Question 68

Prepare a systems flowchart based on the following case: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.

Question 69

The chapter suggested a seven-step process for creating a systems flowchart.Consider how you register for courses and pay your fees each term; complete the first four steps (and only the first four steps) of the seven-step process within that context.

Question 70

The chapter discussed four types of flowcharts; flowcharts can impact the design, implementation and evaluation of an accounting information system.Determine whether each statement below is: (i) always true, (ii) sometimes true or (iii) never true.
a.A document flowchart should be used as part of developing an enterprise risk management plan based on the COSO framework.
b.A hardware flowchart can be a guide in recommending technology-related internal controls.
c.Because the "S" in AIS stands for "system," only systems flowcharts are useful in AIS work.
d.Program flowcharts are never relevant in accounting information systems.
e.Since most documents in an AIS are electronic, document flowcharts are rarely relevant in designing, implementing and evaluating accounting information systems.

Question 71

Analyze the flowchart below and the statements which follow.Determine which statements are true based on the flowchart.

Question 72

Please refer to the following flowchart as you respond to the next problem:

Question 73

List the six design principles associated with flowcharting discussed in the text.

Question 74

Consider the process you use to register for courses and pay your fees each term.Referring to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J., give one specific example of Symbols A, B, F, G, H, and I within the context of that process.