Question 1

A system flowchart typically depicts the electronic flow of data and processing steps in an AIS.

Accepted Answer

A system flowchart is a graphical representation that shows the flow of data through a system, including the processing steps, in an Accounting Information System (AIS).

Question 2

Decision tables are useful when a data processing task includes a large number of conditions and subsequent courses of action.

Accepted Answer

Decision tables are a concise way to represent and analyze complex decision-making scenarios where there are multiple conditions that influence the outcome, making them ideal for tasks with many conditions and actions.

Question 3

Companies should create documentation standards that apply to end-user programs as well as applications created by the IT department.

Accepted Answer

Documentation standards ensure consistency, quality, and usability across all software products, whether they are used internally or by end-users, enhancing maintainability and user experience.

Question 4

Decision tables use most of the same symbols as process maps.

Accepted Answer

Decision tables primarily use structured tabular formats to represent conditions and actions, whereas process maps utilize flowchart symbols like arrows, diamonds, and rectangles to depict process flows and decision points.

Question 5

Process maps document processes and are not as easy to draw or follow as system flowcharts.

Accepted Answer

Process maps are designed to be user-friendly and are generally easier to draw and follow than system flowcharts, which can be more complex and detailed.

Question 6

A system flowchart represents a flow or job stream of accounting data through the various processing phases of the accounting system.

Accepted Answer

A system flowchart visually represents how data flows through different processes in an accounting system, illustrating the sequence of operations and the movement of information.

Question 7

You can draw documentation charts of various types using Microsoft Word or Excel.

Accepted Answer

Microsoft Word and Excel both offer features that allow users to create various types of documentation charts, such as flowcharts, organizational charts, and pie charts, among others.

Question 8

When drawing a process map, a good idea is to meet with employees to solicit ideas, suggestions, and comments.

Accepted Answer

Meeting with employees who are directly involved in the processes being mapped allows for a more accurate and comprehensive understanding of the process, ensuring that all steps, variations, and potential issues are captured.

Question 9

A major disadvantage of decision tables is that they are unable to summarize data processing tasks associated with a large number of data conditions into any kind of compact or easily understood format.

Accepted Answer

Decision tables are specifically designed to summarize and organize the rules and conditions for data processing tasks, making it easier to understand complex logic by presenting it in a structured and compact format.

Question 10

It is better to use connector symbols in flowcharts than to cross lines.

Accepted Answer

Using connector symbols in flowcharts helps maintain clarity and readability by avoiding crossed lines, which can make the flowchart confusing and difficult to follow.

Question 11

The highest level program flowchart is called a "macro program flowchart."

Accepted Answer

A macro program flowchart is the highest level program flowchart. It provides an overview of the entire program and shows the major steps involved in the program.

Question 12

A useful guideline for drawing decision trees is to begin on the right and draw branches to the left.

Accepted Answer

A useful guideline for drawing decision trees is to start on the left and draw branches to the right, representing the flow of decisions and their possible outcomes over time.

Question 13

The maximum number of rules for a decision table is 2ⁿ, where n is the number of conditions.

Accepted Answer

The maximum number of rules in a decision table is 2^n because each condition can have two possible states (true or false), leading to 2^n combinations of conditions.

Question 14

Documentation is not important when end users create their own computer programs or applications.

Accepted Answer

Documentation is crucial even when end users create their own programs or applications, as it helps in understanding, maintaining, and updating the software effectively.

Question 15

Good documentation to include when creating spreadsheets is the name of the original developer and important assumptions made in the model.

Accepted Answer

Including the name of the original developer and important assumptions made in the model helps in understanding, maintaining, and updating the spreadsheet effectively.

Question 16

Programs such as allClear and Visio are examples of CASE tools.

Accepted Answer

CASE tools, which stand for Computer-Aided Software Engineering tools, are designed to provide software solutions to help in the development process, and both allClear and Visio are examples of such tools, aiding in diagramming and design aspects of software development.

Question 17

When drawing a decision tree, a node can represent an entire subset of conditions, which can be drawn later in a separate tree.

Accepted Answer

A node in a decision tree can indeed represent a subset of conditions, and these conditions can be detailed in a separate, more focused decision tree if necessary for clarity or further analysis.

Question 18

An example of a system flowcharting symbol is a rectangle, which represents "processing."

Accepted Answer

A rectangle in system flowcharting is commonly used to represent a process or operation, such as calculations or data manipulation.

Question 19

Program flowcharts are used primarily by systems analysts and programmers.

Accepted Answer

Program flowcharts are graphical representations of the steps and decision logic in a program, primarily used by systems analysts to understand system processes and by programmers to code and debug software applications.

Question 20

Process maps use circles and arrows as their primary symbols.

Accepted Answer

Process maps primarily use rectangles (for tasks or activities) and diamonds (for decision points), along with arrows to indicate flow direction. Circles are sometimes used to denote the start or end of a process, but they are not the primary symbols.

Quiz 12: Documenting Accounting Information Systems