Chapter 7 The software programs that make it difficult for unauthorized users to gain

Document Type
Test Prep
Book Title
Financial Accounting: A Bridge to Decision Making 6th Edition
Authors
Robert W. Ingram, Thomas L. Albright
Computerized Accounting Systems 245
24. The software programs that make it difficult for unauthorized users to gain access to a company’s
network is called
a.
firewall software
b.
application software
c.
web-browser software
d.
payroll software
25. Databases:
a.
are hidden files in a system
b.
control functions to ensure accurate data entry
c.
are files that store data for easy retrieval by authorized users
d.
require mainframe computer networks to operate properly
26. ________ control database functions to ensure proper recording and access of data.
a.
database management systems
b.
application software
c.
managers
d.
computer operating systems
27. Passwords, back-ups, and system recovery procedures are all examples of
a.
control accounts
b.
passive controls
c.
internal controls
d.
physical controls
28. Computerized systems rely on ________ for exchange of data.
a.
computer networks
b.
the Internet
c.
customers
d.
vendors
29. The device in a network that stores and manages data is the:
a.
web server
b.
network card
c.
application server
d.
database server
246 Chapter 7
30. The following is NOT a function of the sales module:
a.
receive sales orders
b.
generate invoice to customers
c.
record payment by customers
d.
receive vendor orders
31. The sales division should integrate with all of the following EXCEPT:
a.
product inventory maintenance
b.
vendor database
c.
credit department
d.
product shipping
32. Once the sales division notifies the accounting department of an order:
a.
accounting updates customer files for total value of order
b.
accounts payable records are updated
c.
accounting records a complete transaction to a liability account
d.
the accounting is complete
33. Sales, accounting, and shipping functions are all sources of ________ in the sales module.
a.
output
b.
revenue
c.
data
d.
back-up
34. Customers who are delinquent in payment of their accounts should be flagged to
a.
increase their credit lines
b.
prevent future sales
c.
extend the payment due date
d.
request a return of the products sold to them
35. Accounts receivable and sales revenue transactions are recorded:
a.
when the order is received
b.
at the same time the customers data is accessed
c.
at the time goods are shipped to customers
d.
when the cash is received from the customer
Computerized Accounting Systems 247
36. The purpose of the purchasing and inventory management module is for
a.
acquisition of supplies and merchandise
b.
billing the customers
c.
updating accounts receivable
d.
generating sales reports
37. The placing of orders with vendors is accomplished by
a.
the sales module
b.
the human resources module
c.
the purchasing and inventory module
d.
the application servers
38. Which of the following modules includes the business processes of receiving orders, shipping
goods, billing customers, and receiving payments?
a.
production
b.
human resources
c.
purchasing
d.
sales
39. Purchasing, receiving, and accounting of product that is to be resold to customers are functions of
the:
a.
sales module
b.
purchasing and inventory module
c.
production module
d.
customer module
40. Once the vendors are paid:
a.
accounts receivable accounts are updated
b.
customer accounts are updated
c.
accounts payable and cash accounts are updated
d.
inventory counts are taken
41. The interaction of a company and its suppliers is known as:
a.
business-to-customer management
b.
supply-chain-management
c.
business-to-business e-commerce
d.
when can I get it philosophy
248 Chapter 7
42. Maintaining low amounts of inventory may be accomplished when
a.
the company runs out of funds
b.
the sales force is doing their job
c.
vendors don’t have merchandise and supplies
d.
suppliers are reliable
43. Production, accounting, and personnel are all functions of the ________ module.
a.
human resources
b.
application server
c.
asset management
d.
production
44. A production module is used mainly by:
a.
service companies
b.
manufacturing companies
c.
merchandising companies
d.
retail-to-customers companies
45. An advantage of a relational database is that
a.
each part of an information system can access data in other parts and therefore avoid data
redundancy
b.
it enables the accounting system to avoid the traditional double-entry system
c.
it enables each division within the management information system to separately maintain
its own records
d.
companies can access each others' databases
46. Most large computerized accounting systems in use today are constructed as:
a.
application software
b.
database servers
c.
supply-chain management systems
d.
relational databases
47. A relational database is a(n)
a.
set of linked files that can be updated easily and often
b.
group of files used only by the accountants
c.
lists of company modules and tables
d.
example of an application software
Computerized Accounting Systems 249
48. Tables are used to
a.
conform to established norms
b.
list the company assets
c.
eat your lunch on
d.
store data by relational databases
49. A table represents data as:
a.
a graph
b.
a pie chart
c.
rows and columns
d.
a financial display
50. An example of an attribute in a customer table would be
a.
the name and address of a customer
b.
balance owed by a customer
c.
sales order date
d.
description of item ordered by a customer
51. ________ are used to connect different tables into relationships:
a.
fields
b.
attributes
c.
primary keys
d.
foreign keys
52. The primary key in one table connects to the ________ in another table.
a.
rows and columns
b.
fields and attributes
c.
data
d.
foreign keys
250 Chapter 7
53. Knowing the relationships within the database, will allow a user to:
a.
retrieve any combination of fields
b.
manipulate all stored data
c.
purchase inventory
d.
access all information in the system
54. Most of the data utilized by database systems are entered by:
a.
customers
b.
vendors
c.
employees
d.
managers
55. A major advantage of the tables within a module is that:
a.
they are designed by engineers
b.
other modules may access the tables
c.
they limit transactions by outside users
d.
other modules can’t integrate with them
56. A sales order number is an example of a(n):
a.
database server
b.
record
c.
primary key for a table
d.
customer identification process
57. What would be included within the inventory table?
a.
cost of unit
b.
customer name
c.
customer ID
d.
quantity ordered
Computerized Accounting Systems 251
58. Queries are
a.
made up of rows and columns
b.
tables in a database
c.
short programs to facilitate retrieval of data
d.
databases that maintain information
59. ________ are sequences of steps that a user performs to complete a task.
a.
macros
b.
tables
c.
queries
d.
reports
60. The customer identification should connect each sales order to a:
a.
vendor
b.
sales associate
c.
manager
d.
customer
61. The quantity of goods available for sale to customers will increase as:
a.
goods are sold to customers
b.
goods are received from vendors
c.
goods are shipped to customers
d.
goods are purchased from vendors
252 Chapter 7
MATCHING
Match each term with the appropriate definition:
a.
modules
b.
ERP
c.
sales module
d.
purchase and inventory module
e.
human resources module
f.
production module
g.
asset management
h.
financial management module
i.
general ledger module
1. maintains accounts receivable information
2. used for preparing payroll and payroll tax information
3. maintains accounts payable information
4. systems integrating most business information
5. provides information for external stakeholders
6. keeps track of shareholder information
7. identifies location of assets in a company
8. tracks flow of manufacturing process costs
9. for recording and reporting specific business activities
Computerized Accounting Systems 253
Mark each term with the appropriate definition.
a.
database
b.
computer network
c.
server
d.
application server
e.
firewall
10. special software designed to protect computerized systems
11. group of files where company data is stored
12. houses server software
13. linked hardware devices
14. provides residence for application software
Match each term with the appropriate definition:
a.
relational database
b.
primary keys
c.
foreign keys
d.
forms
e.
queries
15. computer screens that provide templates for entering data
16. linked related files
17. fields that are primary keys in other tables
18. uniquely identifies entities of processes
19. short programs that permit user to obtain information from one or more tables
254 Chapter 7
Amazon.com is a large product retailer that sells just about anything. You ordered some books,
videos, and posters through Amazon’s web site and used your credit card to pay for the
merchandise. Which of the following business activities would occur in handling your order?
(respond with “yes” or “no”)
a.
yes
b.
no
20. The credit card number would be electronically submitted for approval and authorized for the
purchase price.
21. The inventory records would be checked by computer to verify the availability of the inventory
22. Amazon’s phone operator calls to confirm the price of the order
23. The order is transmitted to the distribution center
24. The order would be manually entered into a subsidiary account and the related control account for
the amount that you owe.
25. The distribution center arranges for the shipping of your order.
26. The cashier would enter the amount for cost of goods sold, sales revenue, and the receivable due
from the credit card company.
Computerized Accounting Systems 255
Match the fields with the tables by placing the letter of the table by each of its associated fields.
Note that some fields may be included in more than one table.
a.
Customer table
b.
Sales order table
c.
Sales order inventory table
d.
Inventory table
27. inventory ID
28. item description
29. unit price
30. quantity available
31. customer ID
32. customer name
33. customer address
34. sales order number
35. customer city and state
36. customer phone number
37. customer e-mail
38. sales order date
39. quantity ordered
256 Chapter 7
ESSAY
1. What is meant by the term "subsidiary accounts" and how are they used?
2. Define internal control and identify four controls that are important for computerized accounting
systems.
3. What is a relational database, and how does it contribute to an accounting system?

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