Page 131 - Accounting Information Systems

102 PART I Overview of Accounting Information Systems

d. Indexed random files are easy to maintain in c. Infrequent transactions are recorded in the
terms of adding records. general journal.
10. Which statement is NOT correct? The indexed d. Frequent transactions are recorded in special
sequential access method journals.
a. is used for very large files that need both direct 16. Which of the following is true of the relationship
access and batch processing. between subsidiary ledgers and general ledger
b. may use an overflow area for records. accounts?
c. provides an exact physical address for each a. The two contain different and unrelated
record. data.
d. is appropriate for files that require few inser- b. All general ledger accounts have subsidiaries.
tions or deletions. c. The relationship between the two provides an
11. Which statement is true about a hashing structure? audit trail from the financial statements to the
source documents.
a. The same address could be calculated for two
records. d. The total of subsidiary ledger accounts usually
exceeds the total in the related general ledger
b. Storage space is used efficiently.
account.
c. Records cannot be accessed rapidly.
17. Real-time systems might be appropriate for all of
d. A separate index is required. the following EXCEPT
12. In a hashing structure a. airline reservations.
a. two records can be stored at the same address. b. payroll.
b. pointers are used to indicate the location of all c. point-of-sale transactions.
records.
d. air traffic control systems.
c. pointers are used to indicate location of a record
e. all of these applications typically utilize real-
with the same address as another record.
time processing.
d. all locations on the disk are used for record
18. is the system flowchart symbol for:
storage.
a. on-page connector.
13. An advantage of a physical address pointer is that
b. off-page connector.
a. it points directly to the actual disk storage loca-
tion. c. home base.
b. it is easily recovered if it is inadvertently lost. d. manual operation.
c. it remains unchanged when disks are reorga- e. document.
nized. 19. A chart of accounts would best be coded using
d. all of the above are advantages of the physical a(n) ______________ coding scheme.
address pointer. a. alphabetic
14. Which of the following is NOT true of a turn- b. mnemonic
around document? c. block
a. They may reduce the number of errors made d. sequential
by external parties.
20. Which of the following statements is NOT true?
b. They are commonly used by utility companies
a. Sorting records that are coded alphabetically
(gas, power, water).
tends to be more difficult for users than sorting
c. They are documents used by internal parties only. numeric sequences.
d. They are both input and output documents. b. Mnemonic coding requires the user to memo-
15. Which of the following is NOT a true statement? rize codes.
a. Transactions are recorded on source docu- c. Sequential codes carry no information content
ments and are posted to journals. beyond their order in the sequence.
b. Transactions are recorded in journals and are d. Mnemonic codes are limited in their ability to
posted to ledgers. represent items within a class.