B. Acy Bachelor of Accountancy Accounting Information Systems 2 — Questions and Answers
Question 1: Which type of processing records transactions individually as they occur in real time?
- Batch processing
- Online real-time processing (Correct answer)
- Periodic processing
- Sequential processing
Correct answer: Online real-time processing
Online real-time (OLRT) processing updates records immediately when each transaction occurs, providing current information.
Question 2: The primary purpose of an enterprise resource planning (ERP) system is to:
- Handle only accounting transactions
- Integrate all business processes into a single system (Correct answer)
- Replace human judgment in decision-making
- Manage only external customer relationships
Correct answer: Integrate all business processes into a single system
ERP systems integrate finance, HR, supply chain, and other functions into one unified database and process flow.
Question 3: Which control technique verifies that the total of records processed equals the total of records submitted?
- Hash total
- Record count
- Batch total (Correct answer)
- Control total
Correct answer: Batch total
A batch total compares the sum of a field (like dollar amounts) before and after processing to detect missing or altered records.
Question 4: Data normalization in database design primarily eliminates:
- All null values in tables
- Redundant data and update anomalies (Correct answer)
- The need for primary keys
- Relationships between tables
Correct answer: Redundant data and update anomalies
Normalization organizes data to reduce redundancy and prevent insertion, update, and deletion anomalies.
Question 5: Which application control checks that data entered falls within an acceptable range?
- Completeness check
- Validity check
- Range check (Correct answer)
- Reasonableness check
Correct answer: Range check
A range check verifies that a data value falls between a specified minimum and maximum, such as a date within the fiscal year.
Question 6: The concept of 'data integrity' in an AIS means that:
- All data is encrypted
- Data is accurate, complete, and consistent throughout the system (Correct answer)
- Data is backed up daily
- Only authorized users can view financial reports
Correct answer: Data is accurate, complete, and consistent throughout the system
Data integrity ensures that information stored and processed by the AIS is accurate, consistent, and reliable for decision-making.
B. Acy Bachelor of Accountancy Accounting Information Systems 2
Which type of processing records transactions individually as they occur in real time?