Professional Documents
Culture Documents
Multiple Choice
Questions
BATCH PROCESSING
5. What method shall be used when there is a controlled resubmission of rejected transactions or review of exception report
(wages exception)?
a. Batch processing
b. Online real-time processing
c. Revenue system
d. Disbursement system
8. First statement: Batch processing permits the efficient management of a large volume of transactions.
Second statement: Under Batch System Lag exists between time when the economic event occurs and when it is recorded.
a. First statement is true
b. Second statement is true
c. Both statements are true
d. Both statements are false
13. A program that reads a large file and generates a report, is considered to be aÉ
a. On-line-real time
b. Revenue system
c. Batch processing
d. Disbursement system
14. First Statement: Batch processing is for those frequently used programs that can be executed with minimal human
interaction.
Second Statement: jobs that can run with end user interaction, or can be scheduled to run as resources permit
Which statement(s) regarding Batch Processing is true
a. First statement only
b. Second statement only
c. Both are true
d. Both are false
15. Batch processing is for those frequently used programs that can be executed with _________ human interaction.
a. Maximum
b. Minimal
c. Both a and b
d. None of the above
17. It is a technique in which Operating system collects one program and data together in a batch before processing starts.
a. Online real-time
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b. Transaction processing
c. Direct processing
d. Batch processing
18. It is a processing mode where execution of a series of programs each on a set or "batch" of inputs, rather than
a single input is called?
a. Batch processing
b. Online real time processing
c. Input processing
d. Direct Processing
c. By keeping high overall rate of utilization, it amortizes the computer, especially an expensive one.
d. users are unable to terminate a process during execution, and have to wait until execution completes
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1. Which of the following features is least likely to be found in an online, real-time processing system?
a. Turnaround documents
b. User manuals
c. Preformatted screens
d. Automatic error correction
2. Which of the following is usually not a factor to consider in designing and implementing an online, real-time system?
a. Priority allocation
b. Queues
c. Interrupts
d. Hardware diagnostics
6. All of the following are example of online real time processing except:
a. Bank ATM
b. Payroll
c. Decision support
d. Modeling
7. What is the computer process called when data processing is performed concurrently with a particular activity and the
results are available soon enough to influence the particular course of action being taken or the decision being made?
a. Batch processing.
b. Online Real-time processing.
c. Integrated data processing.
d. Random access processing.
a. I, II and II
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b. I, II only
c. I and III only
d. None of the above
11. Gather business event data at the time of occurrence, update the master data almost instantaneously, and provide the results
arising from the business event within a very short time are the definition of?
a. Online real time processing
b. Batch processing
c. Transaction processing
d. Direct processing
13. The following are the advantages of online real time processing except?
a. With this kind of data process, every transaction is directly reflected to the master file so that it will always be
updated
b. No significant delay in response.
c. It could also give the organization the ability to gain insights from the updated data to detect patterns for possible
identification of either opportunities or threats to the organization’s business.
d. Ideal for processing large volumes of data/transaction for it increases efficiency rather than processing each
individually.
16. It Is an operating system (OS) intended to serve real-time applications that process data as it comes in, typically without
buffer delays.
a. Batch processing
b. Transaction processing
c. On-line-real-time processing
d. None of the above
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b. Update the master data almost instantaneously, and
c. Provide the results arising from the business event within a long period of time.
d. OLRT systems complete all stages of business event data processing in immediate mode.
18. OLRT systems typically require sub processes to be completed before an event is converted into information that can be
used by decision makers.
a. 1,2
b. 2,3
c. 1,3
d. 1,2,3
20. First Statement: Real time data processing and analytics allows an organization the ability to take immediate action for
those times when acting within seconds or minutes is significant
Second Statement: Data must be processed in a small time period. Radar systems, customer services and bank ATMs are
examples.
Which statement(s) is true?
a. First Statement only
b. Second Statement Only
c. Both are true
d. Both are false
1. The maximum allowable account balance for a given customer is called the
a. Credit checkpoint
b. Credit limit
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c. Reorder point
d. Backorder point
2. What is the normal procedure for new customers or customers making a purchase that causes their credit limit to be
exceeded?
a. Routine approval is granted without authorization
b. Specific approval must be granted by the credit manager
c. Reject the sale in either case without question
d. Check the credit bureau for a credit rating on the customer
3. Which batch totals are manually calculated for each batch in a typical sales order entry system?
a. The record count and hash total of the quantities ordered
b. The financial total of the amounts billed to the customer and hash total of the quantities ordered
c. The line count and record count
d. The record count and hash total of the sales order numbers
4. During the sales order entry process, a ________ is performed to compare the quantity ordered with the standard amounts
normally ordered.
a. Completeness test
b. Redundant data check
c. Field check
d. Reasonableness test
5. Once a customer order has been approved, which document is produced next?
a. The sales invoice
b. The packing slip
c. The remittance advice
d. The purchase order
6. The _____ is a legal contract that defines responsibility for the goods that are in transit.
a. Bill of lading (correct answer)
b. Freight bill
c. Sales order
d. Order acknowledgment
7. To ensure proper separation of duties the _____ makes decisions concerning issuance of credit memos.
a. Accounts receivable supervisor
b. Warehouse manager
c. Credit manager (correct answer)
d. Cashier
8. A type of accounts receivable system that matches specific invoices and payments from the customer is called a(n)
________ system.
a. Closed invoice
b. Open invoice
c. Balance forward (correct answer)
d. Invoice forward
9. In a cash collection system with proper controls, The _____ function, responsible to the _____, is separate and distinct
from the cash handling activities.
a. Accounts Receivable; Treasurer
b. Accounts Receivable; Controller (correct answer)
c. Cashier; Controller
d. Cashier; Treasurer
10. When a customer pays off the balance on an invoice, the transaction is credited to the ______ file.
a. Customer master (correct answer)
b. Sales transaction
c. Cash receipts
d. All of the above are correct
12. Which of the following is not typically included in the sales and collection cycle?
a. Sales return and allowances
b. Bad debt expense
c. Allowance for uncollectible accounts
d. Cash credit
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13. Before goods are shipped on account properly authorized person must
a. Prepare sales invoice
b. Approve the journal entry
c. Approve credit
d. Verify that the unit price is accurate
15. Where are amounts owed by customers for credit purchases found?
a. Accounts receivable journal
b. Accounts receivable subsidiary ledger
c. Sales journal
d. General ledger
16. Which of the following transactions is not recorded in the cash receipts journal?
a. Expensing prepaid rent
b. Receipt of customer payments
c. Borrowing money from a bank
d. Sale of equipment for cash
17. For a retail store such as Wal-Mart, the relationship between sales and inventory items is most likely to be represented as
being which of the following
a. One-to-one
b. One-to-many
c. Many-to-one
d. Many-to-many
18. For good internal control, who should approve credit memos?
a. Credit manager
b. Sales manager
c. Billing manager
d. Controller
19. For good internal control over customer remittances, the mailroom clerk should separate the checks from the remittance
advices and send them to whom?
a. Billing
b. Accounts receivable
c. Cashier
d. Controller
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DISBURSEMENT ACCOUNTING SYSTEM
1. A major cost in the purchasing function is the number of purchase orders processed. One technique that may reduce
purchasing-related expenses is to have suppliers compete with each other to meet demand at the lowest price. The name of
this technique is?
a. An EDI auction
b. A trading exchange
c. A reverse auction
d. A supplier consortium
2. What is not an advantage to using disbursement vouchers?
a. Disbursement vouchers reduce the number of checks written.
b. Disbursement vouchers can be renumbered which simplifies the tracking of all payables.
c. Disbursement vouchers facilitate separating the time of invoice approval from the time of invoice payment.
d. There are no disadvantages to using disbursement vouchers.
3. What is the final activity in the expenditure cycle?
a. Ordering goods
b. Receipt and storage of goods
c. Approving vendor invoices for payment
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d. The payment of approved invoices
4. When goods are being ordered from a vendor, which electronic files are either read or updated?
a. Inventory, vendors, and accounts payable
b. Vendors and accounts payable
c. Open purchase orders and accounts payable
d. Inventory, vendors, and open purchase orders
5. What aspect below best characterizes a JIT inventory system?
a. Frequent deliveries of smaller quantities of items to the work centers.
b. Frequent deliveries of large quantities to be held at the work centers.
c. Less frequent deliveries of large quantities of goods to central receiving.
d. Infrequent bulk deliveries of items directly to work centers.
6. A key decision in ordering is selecting a suitable vendor. Which of the following would not be a major criterion in vendor
selection?
a. Prices of goods
b. Quality of goods
c. Credit rating of vendor
d. Ability to deliver on time.
7. A purchase order is ?
a. A document formally requesting a vendor to sell a certain product at a certain price.
b. A request for delivery of certain items and quantities.
c. A contract between the buyer and vendor once accepted by the vendor.
d. All of the above are true.
8. In a paper-based purchasing system, copies of the purchase order are typically sent to the vendor and the?
a. Receiving department.
b. User department.
c. Receiving and accounts payable departments.
d. User and accounts payable departments.
9. The receiving and storage of goods is the responsibility of the receiving department, which usually reports to the ________
function in the company.
a. Inventory control
b. Stores
c. Production
d. Purchasing
10. All of the following technologies could be useful aids in the receiving process except ?
a. Bar coding
b. Radio frequency identification tags
c. EFT
d. Satellite technology
11. Which of the following documents is most likely to be used in the expenditure cycle
a. Bill of lading
b. Sales order
c. Sales invoice
d. Receiving report
12. Which of the following inventory approaches best allows for product with short life cycles and unpredictable patterns of
demand?
a. EOQ
b. JIT
c. MRP
d. All of the above
13. In selecting the best supplier who can supply the most advantageous order, what process should purchasing department
do?
a. Canvassing
b. Inspecting
c. Receiving
d. Approving
15. What is a firm’s payment to a supplier for merchandise inventory recorded in?
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a. Sales journal
b. Cash receipts
c. Purchase journal
d. Cash disbursements
16. Where would a debit posted to accounts payable in the general ledger come from?
a. Sales journal
b. Cash disbursements journal
c. Purchase journal
d. Cash receipts journal
17. Which method would provide the greatest efficiency improvements for the purchase of non-inventory items such as
miscellaneous office supplies?
a. Bar coding
b. EDI
c. Procurement cards
d. Internet trading exchanges
19. Which of the following procedures is designed to prevent the purchasing agent from receiving kickbacks?
a. Maintaining a list of approved suppliers and requiring all purchases to be made from suppliers on that list.
b. Requiring purchasing agents to disclose any financial investments in potential suppliers.
c. Requiring approval of all purchase orders.
d. Pre-numbering and periodically accounting for all purchase orders.
20. An AIS can assist in tracking and evaluating supplier performance. Properly evaluating suppliers for dependability and
quality includes looking at?
a. Costs the company incurs due to rework and scrap.
b. Product quality costs.
c. The inspection failure rate of products and material received.
d. All of the above are correct.
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FINANCIAL REPORTING SYSTEM
4. It is used to represent whole classes of items by restricting each class to a specific range within the coding scheme.
a. Alphabetic Code
b. Block Code
c. Sequential Code
d. Group Code
5. It may be assigned sequentially or may be used in block and group coding techniques.
a. Alphabetic Code
b. Block Code
c. Sequential Code
d. Group Code
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6. A coding scheme that does not require the users to memorize meanings.
a. Alphabetic Code
b. Block Code
c. Group Code
d. Mnemonic Code
8. It provides relevant details about each journal vouchers posting to the General Ledger?
a. Journal Voucher Listing
b. General Ledger Listing
c. General Ledger Change Report
d. Journal Voucher Change Report
9. It presents the effects of journal vouchers posting to the general ledger accounts?
a. Journal Voucher Listing
b. General Ledger Listing
c. General Ledger Change Report
d. Journal Voucher Change Report
10. A chart of account would best be coded using a(n) ________ coding scheme?
a. Alphabetic Code
b. Block Code
c. Mnemonic Codes
d. Group Code
11. Which of the following is not a potential exposure of Financial Reporting System?
a. Defective audit trail
b. General ledger accounts are out of balance with subsidiary account.
c. Unauthorized access to the check registers.
d. Unauthorized access to the general ledger.
12. Its primary purpose is to present comparative financial reports on a historic basis.
a. Journal Voucher History File
b. Budget Master File
c. Responsibility Center File
d. General Ledger History File
13. Which of the following operational reports produces by Financial Report System?
I. Journal Voucher Listing
II. General Voucher Listing
III. General Ledger Change Report
IV. Journal Voucher Change Report
a. I and II
b. II and III
c. III and IV
d. I and III
14. Statement 1: The journal voucher is the source of input to the general ledger.
Statement 2: It can be used to represent summaries of similar transactions.
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is true
15. Statement 1: Alphabetic codes have the capacity to represent large number of items.
Statement 2: It tends to have difficulty in sorting records that are coded alphabetically.
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is true
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16. Statement 1: Group codes facilitate the representation of large amount of diverse data.
Statement 2: It do not allow complex data structure.
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is true
17. Statement 1: Budget Master File contains actual amount of revenue and expenses.
Statement 2: Responsibility Center File contains estimated amounts of revenue and expenses.
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is false
18. Statement 1: Sequential Code cannot support the reconciliation of a batch of transaction.
Statement 2: It carries no information beyond their order in the sequence.
a. Both statements are true
b. Both statement are false
c. Only the first statement is true
d. Only the second statement is true
19. Statement 1: Financial Reporting System must be controlled, if not, it may result in misstated financial statements.
Statement 2: Potential consequences of not controlling the Financial Reporting System are litigation, and significant financial
loss
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is true
20. Statement 1: Financial reporting is the final step in the overall accounting process that begins in the transaction cycles.
Statement 2: The process begins with a clean slate at the start of a new fiscal year.
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is false
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BUS TOPOLOGY
1. Which of the following topology is a network set up in which each computer is connected to a computer and network
devices are connected to a single cable or backbone?
a. Bus topology
b. Tree topology
c. Ring topology
d. Mesh topology
4. Statement 1: it is difficult to identify the problems if the whole network goes down.
Statement 2: it can be hard to troubleshoot individual device issues.
Which of the following statement is care true?
a. Both 1 and 2.
b. 2 only
c. 1only
d. None of the above
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8. Computer and network device is connected to a single cable or?
a. Bus
b. Hub
c. Node
d. Segment
12. First statement: A bus network is a network topology in which nodes are directly connected to a common linear (or
branched) half-duplex link called a bus.
Second Statement: A host on a bus network is called a Station or workstation. In a bus network, every station will receive
all network traffic, and the traffic generated by each station has equal transmission priority.
a. First statement
b. Second statement
c. Both Statement is false
d. Both Statement is true
13. A host on a bus network is called a?
a. Node
b. Hub
c. Station
d. Transmitter
14. In Bus topology, all the nodes are connected to the single cable called
a. Bus
b. Node
c. Hub
d. Station
15. I. A Barrel connector is added at ends of the central cable, to prevent bouncing of signals.
II. Terminator can be used to extend it.
Which Statement is true?
a. First Statement only
b. Second Statement only
c. Both statement is true
d. Both statement is false
16. A __________ is added at ends of the central cable to prevent bouncing of signals.
a. Barrel Connector
b. Terminator
c. Transmitter
d. Node
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18. Which of these statements is an advantage of a Bus Topology?
1. It is easy to set-up and extend bus network.
2. Cable length required for this topology is the least compared to other networks.
3.Efficiency of Bus network reduces, as the number of devices connected to it increases.
4. Linear Bus network is mostly used in small networks. Good for LAN.
a. 1,2,3,4
b. 1,2,3
c. 1,2,4
d. 2,3,4
20. When the signal reaches the end of the cable length, it bounces back and returns in the direction it came from. This is
known as?
a. Terminator
b. Hub
c. Signal Bounce
d. Node
STAR TOPOLOGY
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1. In this topology, all the components of network are connected to the central device called “hub”.
a. Bus topology
b. Ring topology
c. Star topology
d. Tree topology
2. A topology which can be said that every computer is indirectly connected to every other node by the help of the “hub”.
a. Bus topology
b. Ring topology
c. Star topology
d. Tree topology
15. In this topology the central network device acts as a server and the peripheral devices as clients
a. Bus Topology
b. Star Topology
c. Tree Topology
d. Mesh Topology
17. A topology that requires more cable length than a linear topology
a. Bus topology
b. Star topology
c. Ring topology
d. Mesh topology
18. A topology that is easier to install and wire as well as expand than a than a bus or ring topology
a. Mesh topology
b. Star topology
c. Tree topology
d. Hybrid topology
19. A topology that if the hub or concentrator fails, nodes attached are disabled but not the whole network
a. Bus topology
b. Ring topology
c. Star topology
d. Mesh topology
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RING TOPOLOGY
21
1. Which of the following topologies is the most reliable?
a. ring
b. star
c. bus
d. none of the above
5. in a network with 25 computer, which one of the following topologies would require the least cabling
a. mesh topology
b. star topology
c. bus topology
d. ring topology
8. FDDI is a _________.
a. ring network
b. star network
c. mesh network
d. bus based network
11. network topology, consisting of modes attached in a ring without a host computer, is known as
a. star topology
b. bus topology
c. ring topology
d. none of the above
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c. Is received by all tokens on the ring
d. Can skip over broken computers in the network.
13. Advantages of a token ring topology include all of the following EXCEPT:
a. Data uses a terminator
b. It provides a fair allocation of resources
c. It is an active topology
d. Additional computers do not adversely affect network performance.
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TREE TOPOLOGY
1. Combines characteristics of linear bus and star topologies. It consists of groups of star-configured workstations connected
to a linear bus backbone cable and allow for the expansion of an existing network, and enable schools to configure a
network to meet their needs.
a. Ring topology
b. Tree topology
c. Mesh topology
d. Hybrid topology
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3. Consider the following:
I. Overall length of each segment is limited by the type of cabling used
II. If the backbone line breaks, the entire segment goes down
III. More difficult to configure and wire than other topologies
a. I only
b. I and II
c. II and III
d. I,II and III
5. A topology that the computers have access to a larger and their immediate networks
a. Bus topology
b. Ring topology
c. Tree topology
d. Mesh topology
11. In this topology, the number of star networks is connected using a bus.
a. Star topology
b. Tree topology
c. Mesh topology
d. Ring topology
13. The main cable seems like a main stem of a tree and other star network.
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a. Bus topology
b. Ring topology
c. Tree topology
d. Mesh topology
14. Statement 1: Other hierarchical networks are not affected if one of them gets damage.
Statement 2: As more and more nodes and segments are added, the maintenance becomes difficult.
Statement II. It consists of groups of star-configured workstations connected to a linear bus backbone cable.
Which Statement is true?
a. Statement I only
b. Statement II only
c. Both statements are true
d. Both statements are false
a. I and II
b. I and III
c. II and III
d. I, II and III
19. A __________ is a type of network topology that includes at least three specific levels in a topology hierarchy.
a. Tree topology
b. Star topology
c. Ring topology
d. Bus topology
20. Statement I A tree topology includes multiple star topologies, which involve a variety of single nodes connected to a
central node.
Statement II. Each node in a hierarchy level has point-to-point links with each adjacent node on its below level
a. Statement I only
b. Statement II only
c. Both Statements are true
d. Both statements are false
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MESH TOPOLOGY
4. They are expected to play an important part in the Internet of Things (IoT).
a. Tree Topology
b. Star Topology
c. Bus Topology
d. Mesh Topology
6. This type of mesh topology requires each node to be interconnected with each other.
a. Full Mesh Topology
b. Partial Mesh Topology
c. Quarter Mesh Topology
d. Triple Mesh Topology
9. ________ is one of the most used network connection in the world that uses mesh topology.
a. LAN
b. Office
c. Company
d. Internet
10. A mesh topology does not have a pattern when it comes to relaying the data.
a. True
b. False
c. Depends
d. No scientific explanations available.
a. The cost to implement is higher than other network topologies, making it a less desirable option.
b. Set up and maintenance of this topology is very difficult.
c. If one workstation or port goes down, the entire network gets affected.
d. The chance of redundant connections is high, which adds to the high costs and potential for reduced efficiency.
14. some of the systems are connected in similar fashion as in mesh topology while rest of the systems are only connected to
a. Only 1 device
b. 1 or 2 devices
c. 3 devices
d. None of the above
a. A failure of one device does not cause a break in the network or transmission of data.
b. Data can be transmitted from different devices simultaneously.
c. Even if one of the components fails there is always an alternative present. So data transfer doesn’t get affected.
d. All of the above
Statement A: In Mesh topology, all the nodes are connected to the single cable, by the help of interface connectors.
Statement B: In Mesh topology, every node not only sends its own signals but also relays data from other nodes.
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a. Statement A is TRUE, statement B is FALSE
b. Statement A is TRUE, statement B is TRUE
c. Statement A is FALSE, statement B is FALSE
d. Statement A is FALSE, statement B is TRUE
a. As more and more nodes and segments are added, the maintenance becomes difficult.
b. Network is highly dependent on the wire which connects different components.
c. Performance and as well number of nodes which can be added in such topology is depended on capacity of
central device.
d. None of the above
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“E-Commerce”
2. Statement 1: Internet Commerce has enabled millions of consumers and interacts in a worldwide virtual shopping mall.
Statement 2: The electronic market place has engendered unique risk.
a. Both statement is true
b. Both statement is false
c. Only the first statement is true
d. Only the second statement is true
4. It is a password controlled network for private users rather than the general public.
a. E-Commerce
b. Virtual Private Network
c. Intranet
d. Extranet
5. These are rules and standards governing the design of hardware and software that permits users of network to
communicate and share data.
a. Transfer Control Protocol/Internet Protocol
b. Protocol
c. File Transfer Protocol
d. Single Network Mail Protocol
7. A protocol used to transfer text files, program, spreadsheets, and database across the internet.
a. Transfer Control Protocol/Internet Protocol
b. File Transfer Protocol
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c. Single Network Mail Protocol
d. Post Office Protocol
11. It pertains to the level of confidentiality that an organization employs in managing customer and trading partner data.
a. Privacy
b. Private Virtual Network
c. IP Spoofing
d. Smurf Attack
12. It is an XML-based language that was designed to provide the financial community with a standardized method for
preparing, publishing, and automatically exchanging financial information.
a. eXtensible Business Reporting Language
b. eXtensible Markup Language
c. XBRL Taxonomies
d. XBRL Communication Language
14. These allows business entities to provide expanded financial information instantaneously to interested parties.
a. eXtensible Business Reporting Language
b. eXtensible Markup Language
c. XRBL Taxonomies
d. XRBL Communication Language
16. A form of masquerading to gain unauthorized access to a web server and/or penetrate and unlawful act without revealing
one’s identity.
a. IP Spoofing
b. Smurf Attack
c. Denial of Service Attack
d. None of the Above
18. Statement 1: Internet Relay Chat is a popular interactive service on the internet that allows people around the world to
engage in real-time-communication.
Statement 2: It tends to have a strong security.
a. Both statements are true
b. Both statements are false
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c. Only the first statement is true
d. Only the second statement is false
20. Statement 1: Organization, involved on the transaction level, use the internet to sell and deliver digital product.
Statement 2: Organization, involved on the Transaction level, use the internet to accept orders from customers and/or to place
them with their supplier.
a. Both statements are true
b. Both statements are false
c. Only the first statement is true
d. Only the second statement is true
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PART II
Suggested
Answers and
Explanation
1. Answer D.
- Because simultaneous posting to several files is most frequently related to an online real-time processing
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2. Answer A.
- In batch processing, there is accumulation of data by bath (record/financial total) prior to processing.
3. Answer D.
- Batch processing is designed and effective for large volume of similar transactions.
4. Answer B.
- One of the examples of batch processing is the Payroll system wherein there is an accumulation of data by batch (track of
hours, calculating wages, withholding taxes and reduction).
5. Answer A.
- Batch processing matches input to output and is therefore also a control over processing and output.
6. Answer C.
- Batch processing method demands fewer organizational resources than on-line-real-time processing and Masterfile are not
immediately updated as transaction occurs, that is why time delay between transactions exists.
7. Answer B.
- Batch processing method can process large volume of similar transactions
8. Answer C.
- Both statements are characteristic of batch processing method.
9. Answer D.
- Batch system generally requires fewer resources.
10. Answer B.
- Process transactions individually at the moment the event occurs is a characteristic of an On- line-real time method.
11. Answer A.
- Batch processing is an efficient way of processing high volumes of data wherein a group of transactions is collected over
a period of time.
12. Answer C.
- Batch processing doesn’t need a special and expensive systems. Batch processing systems are used by large organizations
and also large jobs are done in sequence by the system.
13. Answer C
- The term batch Processing originated in the days when punched cards contained the directions for a computer to follow
when running one or more programs.
14. Answer A
- Second statement is false because it states that jobs can run with end user interaction but batch processing can run without
user interaction
15. Answer B
- Batch processing is for those frequently used programs that can be executed with minimal human interaction.
16. Answer D
- all statement are true about batch processing
17. Answer D.
- Batch processing is the accumulation of data by batch prior to processing
18. AnswerB.
- A batch processing is a processing mode where execution of a series of programs each on a set or "batch" of inputs,
rather than a single input is called
19. AnswerD.
- Because it is a disadvantage to batch processing.
20. Answer C
-
1. Answer A.
- A turnaround document is a source document generated by the computer system as output and then later used as input for
subsequent processing. Turnaround documents are least likely to be found in an online, real-time processing system
because it normally does not use source documents.
2. Answer D.
- Computers are designed to include hardware diagnostic routines that allow identification of hardware problems such as parity
check to determine if the integrity of the bit structure of each character has been destroyed during the internal transmission
of data within the system.
3. Answer A.
- Real time system processes the entire transactions as it occurs with less interaction.
4. Answer C.
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- One of the examples of real time processing is the ATM which is expensive to buy.
5. Answer D.
- In online real time processing, as transaction occurs, it is subject for validation with no time delay.
6. Answer A.
- Online real time processing is expensive to buy. One of the examples is Bank ATM, radar systems and customer services. Etc.
7. Answer B.
- Is correct because on-line real-time systems are those for which processing is performed as data are input and the results are
available immediately
8. Answer A.
- All of the statements are true with regards to Online real time processing.
9. Answer C.
- Airline reservations system is an example of Online Real time Processing, which processes requests for services from one
traveler at a time while he or she waits.
10. Answer D.
- All of the following are characteristic of Online Real time Processing.
11. Answer A.
12. Answer A.
-The data processing mode in which there is a significant delay between any two data processing steps is called periodic mode.
So A is the best answer.
13. Answer D.
-it is an advantage of batch processing
14. Answer D.
-all of the are examples of online real time
15. Answer D.
- only I and III are correct. II describes batch processing.
16. Answer C
- On-line real-time processing is an operating system (OS) intended to serve real-time applications that process data as it
comes in, typically without buffer delays
17. Answer C
- On-Line Real-time processing provides results within a short period of time.
18. Answer D
-On Line Real time have three sub processes which are:
1. Business event occurrence and recording of event data
2.Update master data
3. Generate reports and support queries
19. Answer D
- real time processing involvesa continual input, process and output of data. Data must be processed in a small time period
20. Answer B
- Both statements are true regarding on-line rea-time processing
1. Answer: B
- A credit limit is refers to the maximum amount of loan that the seller accepts to grants to its customer.
2. Answer: B
-Credit manager is the one manage and make decisions concerning credit limits.
3. Answer: A
-The record count and hash total of the quantities ordered is the manually calculated for each batch in a typical sales order
entry system.
4. Answer: D
- Reasonable test is a measurement to determine the validity of an action or process.
5. Answer: B
-Packing slip is the list items in the current shipment.
6. Answer: A.
- Bill of lading is a legal document between the shipper of goods and the carrier detailing the type, quantity and destination
of the goods being carried.
7. Answer: C
- The credit manager is the one who manage and make decisions concerning credit limits and credit memos.
8. Answer: C.
- Balance forward system is a type of account receivable system that matches specific invoices and payments from the
customer.
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9. Answer: B.
- Account receivable is the money that a company has right to receive because it has provided customers with goods
and/or services. Controller is someone who perform agent handling in activities.
10. Answer: A.
- customer master it is a collection of records pertaining to one of the main subjects of an information such as customers,
employees, products and vendors.
11. Answer: A
- You recognize revenue when product/ service happens (a.k.a FOB destination/ shipping)
12. Answer: D
- Cash credit is typically included in disbursement journal.
13. Answer: C
- To eliminate potentially uncollectible accounts
14. Answer: B
- We consider revenue when the goods is shipped
15. Answer: B
- Amounts owed to the business by its customers for merchandise purchased on account are accounts receivables of the business.
Details of customer’s accounts receivables are maintained in the accounts receivable subsidiary ledger.
16. Answer: A
- The cash receipts journal is used to record all cash received by the business. Of the items listed, only “expensing of prepaid rent”
does not involve the receipt of cash.
17. Answer: D
- Wal-Mart is big retail store so the relationship between the sales and inventory items represented as "many to many".
18. Answer: A
- The credit manager’s function is to approve credit memos.
19. Answer: C
- This is the cashiers’ job. The cashier function has custody of cash accounts.
20. Answer: C
- The revenue cycles primary objective is to provide the right product in the right place at the right time for the right place.
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11. Answer: D
- What we need to spend money on.
12. Answer: B
- Just in Time means purchase materials when needed, produce goods when ordered.
13. Answer: A
- By Canvassing, we can determine which supplier gives both good quality and price.
14. Answer: B
- After ordering goods, the receiving department will receive the purchase order and will issue receiving report.
15. Answer: D
- All cash payments are recorded in the cash disbursements journal. This journal is often referred to as the check register. All
entries in this journal must have a credit to cash.
16. Answer: B
- The normal posting sources for accounts payable in the general ledger are the cash disbursements journal for cash payments
that reduce the accounts payable balance and the purchases journal for inventory purchases which increase the accounts
payable balance. The entry from the cash disbursements journal would be a debit to Accounts Payable.
17. Answer: C
- Procurement cards were designed specifically for purchase of non-inventory items.
18. Answer: A
-The cashier is responsible for managing cash and report to the treasurer.
19. Answer: B
- The purpose of such a disclosure is to minimize the risk of conflicts of interest that could result in kickbacks.
20. Answer: D
- Costs the company incurs due to rework and scrap, product quality costs, the inspection failure rate of products and material
received are all can AIS assist in tracking and properly evaluating supplier performance.
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FINANCIAL REPORTING SYSTEM
1. Answer: A.
- The end of accounting cycle is the issuance of financial statements wherein the financial statements are reported to
internal and external users.
2. Answer: D.
-All of the choices are coding schemes that can be used in financial reporting system
3. Answer: C.
-Sequential coding scheme are specifically used to organize data in a sequential manner.
4. Answer: B.
-Block coding scheme allows for the insertion of new code within a block without having to reorganize the entire coding
structure.
5. Answer: A.
- Alphabetic coding scheme are used for many of the same purposes as numeric codes.
6. Answer: D.
- Mnemonic coding schemes conveys a high degree of information that needs not to memorize the meanings of the codes.
7. Answer: D.
-All of the given variations of file are included in the general ledger system database.
8. Answer: A.
- Journal voucher listing is an operational report that gives detail about the vouchers posted in the general voucher.
9. Answer: C.
- General Ledger Change Report is an operational report that gives the effect of journal vouchers posted in the general
ledgers.
10. Answer: B.
-The construction of chart of accounts is a common application of block coding.
11. Answer: C.
- The potential risk to the Financial Reporting System is incorrect balance of the general ledger due to unauthorized journal
vouchers. Choices A,B, and D are potential risk in the system.
12. Answer: D.
- General Ledger History File having a primary purpose of providing historical financial data for comparative purposes.
The journal voucher history file only contains the journal vouchers of past transactions.
13. Answer: D.
- Only the Journal Voucher Listing and General Ledger Change Report are produced by the Financial Reporting System
used for independent verification.
14. Answer: A.
- Both statements are true because journal vouchers are the source of input to the general ledger and it summaries similar
transactions.
15. Answer: A.
- Both statements are true because the first statement is an advantage of alphabetic coding scheme while the second
statement is a disadvantage of the coding scheme.
16. Answer: C.
- Only the first statement is true because Group codes allow complex data structures
17. Answer: B.
- Both statements is false because the budget master file contains the estimated amounts of revenue and expense while the
responsibility center file contains the actual amounts of revenue and expenses.
18. Answer: D.
- Sequential code have no other function other than sorting the data in sequential fashion.
19. Answer: A.
- Both statements are true because the system must be secured and controlled to avoid or reduce potential risks.
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20. Answer: A.
- Financial Reporting is the final step of accounting process and every after the fiscal year all nominal accounts are closed.
BUS TOPOLOGY
SUGGESTED ANSWERS AND EXPLANATION
1. Answer: B
Bus Topology is set up in a linear fashion which is connected to a single network.
2. Answer: D
Since it was connected to a single cable, the network will fail or split in to two if the main cable is damage
3. Answer: A
Terminators is required for both the ends of the main cable
4. Answer: A
Both 1 and 2 contain disadvantage of using Bus Topology.
5. Answer :C
Called as line topology because of its linear fashion
6. Answer: C
All of the above is said to be disadvantage of BUS Topology.
7. Answer: A
Since it is work well in a small network, it will only require less cable length.
8. Answer: A
Bus is the main single cable is that connects the computer and network in a linear fashion.
9. Answer: D
All of the following are advantage and disadvantages of using Star Topology.
10. Answer: D
It works well in a small network.
11. Answer D
Bus topology is a single line network which doesn’t require numerous cables
12. Answer D
Both Statements are true with regards to bus topology
13. Answer C
a Host in a bus is called a station
14. Answer A
In a bus Topology all nodes are connected to a single cable called BUS.
15. Answer D
I A Terminator is added at ends of the central cable, to prevent bouncing of signals.
II.A Barrel Connector can be used to extend it.
16. Answer B
A Terminator is added at ends of the central cable, to prevent bouncing of signals.
17. Answer A
ABarrel Connector can be used to extend signals
18. Answer C
statement 3 is a disadvantage of a Bus topology.
19. Answer A
Is a network topology in which each node relays data for the network is the definition of mesh topology.
20. Answer C
When the signal reaches the end of the cable length, it bounces back and returns in the direction it came from. This is
known as Signal Bounce.
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STAR TOPOLOGY
1. Answer C.
In star topology, all the components of the network are connected to a device called “hub” which may be a hub, router or a
switch.
2. Answer C.
Star topology workstations are connected to central device with a point to point connection.
3. Answer A.
Statement B is false because Hub is present in star topology
4. Answer C.
UTP is used to connect workstations to central node which is present in a star topology
5. Answer C.
Star topology workstations are connected to a hub which is the central device with a point connection.
6. Answer C.
Both statements refer to a star topology
7. Answer A.
In star topology, new nodes can be easily added without affecting the rest of the network.
8. Answer A.
Hub with UTP Ethernet cable is applicable to a star topology with a central node.
9. Answer D.
Star topology has a central device called the hub. One of its disadvantage is that star topology depends on a central device
which can fail the whole network
10. Answer A.
Answer b, c and d is applicable to bus, mesh and tree topology respectively
11. Answer C.
Star topology is a centralized network through the use of aa central computer, hub or switch. If one network fails the rest of the
networks continue to function. But if the central hub fails the whole network fails.
12. Answer A.
Star topology is most commonly used in Local Area Network it is very costly especially when using a router as a hub or
switch.
13. Answer A.
Star is less expensive compared to Mesh because it isn't as complicated as the cabling and wirings of mesh.
14. Answer C.
A Central Computer or device in a Star topology is called a HUB or a Switch.
15. Answer. B.
In this configuration, every node connects to a central network device, like a hub, switch, or computer.
16. Answer A.
B is a characteristic of Bus. C best describes a ring topology. So A is the best answer.
17. Answer B.
it is a characteristic of a Star Topology
18. Answer B.
it is a characteristic of a star topology all nodes are individually connected to a central connection point like a hub or a
switch. So if a single cable is failed the whole network will not be affected.
19. Answer C.
star topology. it is a characteristic of a star topology all nodes are individually connected to a central connection point like
a hub or a switch. So if a single cable is failed the whole network will not be affected.
20. Answer D.
none because all of them are disadvantages of bus topology
RING TOPOLOGY
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1. Answer A
the ring topology is the most reliable topologies.
2. Answer A
ring topology is a network topology in which each node connects to exactly two other nodes, performing a single
continuous pathway for signals through each nodes.
3. Answer C
IEEE 802.5, the token passing scheme is used in place of carrier sense multiple access with collision detection
(CSMA/CD) on a ring topology, local area network (LAN). a token is circulated around network.
4. Answer A
the "each computer has equal access to resources" is one of the advantages of ring topology.
5. Answer D
ring topology is a network topology in which each node connects to exactly two other nodes, performing a single
continuous pathway for signals through each nodes. it is only require a least cabling.
6. Answer B
the operating speed of token ring is 16Mbps.
7. Answer B
There is no need for network server to control the connectivity between workstations. Additional components do not affect
the performance of network. Each computer has equal access to resources. they are all advantages of ring topology.
8. Answer A
FDDI logical topology is a ring-based token network.
9. Answer B
the CSMA/CD is used in ring topology. the token passing scheme is used in place of carrier sense multiple access with
collision detection (CSMA/CD) on a ring topology, local area network (LAN).
10. Answer A
IEEE 802.5, the token passing scheme is used in place of carrier sense multiple access with collision detection
(CSMA/CD) on a ring topology.
11. Answer C
ring topology is consist of modes attached in a ring without a host computer.
12. Answer B
All data flows in one direction, reducing the chance of packet collisions.
13. Answer A
Data uses a terminator, is a disadvantages of bus topology.
14. Answer C
RJ45 an 8 pin/ 8 position plug or jack is commonly used to connect computers onto Ethernet based in local area network
(LAN)
15. Answer C
A ring network is a local area network (LAN) in which the nodes are connected in a closed loop configuration.
16. Answer B
The ring topology is used to implement the token ring network at 4MbPs - 16MbPs.
17. Answer A
Ring topologies are used in both local area network (LAN) and wide area network (WAN) setups. The illustration is a
visual example of a network using the ring topology to connect several computers together.
18. Answer C
In wide area network (WAN) and metropolitan area network (MAN) a ring topology is used to as the topology for the
backbone (sometimes called a city ring) to connect the customers. In that case the ring is used in both direction to have two
distinctive paths to public switch.
19. Answer D
Token ring uses a logical ring topology.
20. Answer A
A unidirectional ring topology handles data traffic in either clockwise or anticlockwise direction. This data network, thus,
can also be called as a half-duplex network. A unidirectional ring topology is thus easy to maintain compared to the
bidirectional ring topology.
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TREE TOPOLOGY
1. Answer B.
Definition of tree topology
2. Answer D.
Both a and b are the advantages of a tree topology while c is a disadvantages
3. Answer D.
I,II and III are all disadvantages of tree topology
4. Answer D.
tree topology
5. Answer C.
tree topology
6. Answer B.
Tree topology is a mixture of the characteristics of bus and star topology.
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7. Answer D.
Tree topology is also called expanded star topology because cables are like a main stem of a tree and other star networks as
the branches.
8. Answer A.
Ethernet protocol is best suited in a star topology
9. Answer A.
Statement B refers to a bus topology
10. Answer A.
Letters b, c and d are disadvantages of a tree topology.
11. Answer: B.
Tree topology integrates the characteristics of Star and Bus topology.
12. Answer: D.
This is one of the advantages of Mesh topology
13. Answer: C.
Tree topology is an extension of Star and Bus topology
14. Answer: A.
These statements are the advantages and disadvantage of Tree topology
15. Answer: A.
It is called expanded star topology because tree topology was segmented by star topology.
16. Answer C
Both statements are true with regards to tree topology
17. Answer D
All of the following information are disadvantages of Tree topology
18. Answer D
all of the following choices pertains to Tree Topology
20. Answer A
A Tree topology is a type of network topology that includes at least three specific levels in a topology hierarchy.
20. Answer C
Both Statements are definition of Tree Topology
MESH TOPOLOGY
SUGGESTED ANSWERS AND EXPLANATION
1. C. Each node needs to both send messages as well as act as a router, which causes the complexity of each node to go up
pretty significantly.
3. A. if one of the nodes goes down, it doesn’t necessarily bring the entire network down.
4. D. network nodes can "talk" directly to each other without requiring the assistance of an Internet connection.
5. A & B. Full Mesh where all is interconnected & Partial Mesh where nodes are allowed to other nodes.
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8. C. All of the nodes are interconnected with each other.
11. Answer: C
Adding an additional device does not disrupt data transmission between other devices is one of the advantages of mesh
topology.
12. Answer: D
The chance of redundant connections is high, which adds to the high costs and potential for reduced efficiency is one of the
disadvantages of mesh topology.
13. Answer: C
Disadvantages of Mesh topology includes the following, except if one workstation or port goes down, the entire network
gets affected.
14. Answer: B
Some of the systems are connected in similar fashion as in mesh topology while rest of the systems is only connected to 1
or 2 devices.
15. Answer: D
A failure of one device does not cause a break in the network or transmission of data.
Data can be transmitted from different devices simultaneously.
Even if one of the components fails there is always an alternative present. So data transfer doesn’t get affected.
All of the following above are Advantages of Mesh topology.
16. Answer: D
Statement A is FALSE, statement B is TRUE. Statement B: In Mesh topology, every node not only sends its
own signals but also relays data from other nodes is true BUT Statement A: In Mesh topology, all the nodes are
connected to the single cable, by the help of interface connectors is false because it’s not mesh topology but bus
topology.
17. Answer: C
Mesh topology is a failure of one device does not cause a break in the network or transmission of data.
18. Answer: D
As more and more nodes and segments are added, the maintenance becomes difficult.
Network is highly dependent on the wire which connects different components.
Performance and as well number of nodes which can be added in such topology is depended on capacity of
central device
None of the above is disadvantages concerning mesh topology
19. Answer: B
A mesh topology can be a full mesh topology or a partially connected mesh topology.
20. Answer: D
The chance of redundant connections is high, which adds to the high costs and potential for reduced efficiency is one of the
disadvantages of mesh topology.
E-COMMERCE
5. B. Protocols are basic rules and standards used to govern hardware and software
7. B. FTP is the basic protocol used in transferring files with the use of internet
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12. A. eXtensible Business Reporting Language is an accounting-specific markup language
13. B. eXtensible Markup Languages are used in creating markup languages in storing data.
14. C. XBRL Taxonomies are schemesthat allow businesses to have expanded financial information.
16. A. IP Spoofing hides it original IP address with an unlawful intention to steal someone’s property.
17. D. Smurf Attack only have three (3) parties involved. Those parties are the following: Perpetrator, Intermediary, and Victim
18. C. IRC has a low security features that tend to be a mediator of viruses
20. D. Statement 1 describe the distribution level of a business not transaction level.
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