Universal Colleges of Parańaque

Final Examination

Accounting Information System

Name: ____________________________________________________________________________

Sir Ver

1. Identify the principle operational controls governing the general ledger system and financial
reporting system.
2. What are the factors that influence the design of the management reporting system.
3. What are the operational problems inherent in the flat-file approach to data management that
gave rise to the database concept.
4. What are stages in database design, including entity identification, data modeling, constructing
the physical database, and preparing user views.
5. What are key differences between traditional entity relationship modeling and REA modeling.