US CMA

SECTION F
Question 1

An accounting information system (AIS) must include certain source documents in order to control
purchasing and accounts payable For a manufacturing organization the best set of documents should
include

A Purchase requisitions purchase orders inventory reports of goods needed, and vendor invoices

B. Purchase orders, receiving reports, and inventory reports of goods needed

C. Purchase orders, receiving reports, and vendor invoices

D. Purchase requisitions, purchase orders receiving reports and vendor invoices

2. Which one of the following statements about an accounting information system (AIS) is false?

A. An AIS supports day-to-day operations by collecting and sorting data about an organization's
transactions

B . The information produced by an AIS is made available to all levels of management for use in planning
and controlling an organization's activities

C. An AIS is best suited to solve problems when there is great uncertainty and ill-defined reporting
requirements

D. An AIS is often referred to as a transaction processing system

Question: 3

In an inventory system on a database management system (DBMS) one stored record contains part
number part name part color and part weight. These individual items are called

A. Fields

B. Stored files

C. Bytes

D. Occurrences

Question 4

Of the following the greatest advantage of a database (server) architecture is

B. Conversion to a database system is inexpensive and can be accomplished quickly

C. Multiple occurrences of data items are useful for consistency checking

D. Data security procedures are minimized

Question 5

Which of the following should not be the responsibility of a database administrator?

A. Design the content and organization of the database

B. Develop applications to access the database

C. Protect the database and its software.

D. Monitor and improve the efficiency of the database

Question 6

Which of the following is a primary function of a database management system (DBMS)

A. Report customization

B. Capability to create and modify the database

C. Financial transactions input

D. Database access authorizations

Question 7

Which of the following outcomes is a likely benefit of information technology used for internal control?

A.Processing of unusual or nonrecurring transactions

B. Enhanced timeliness of information

C. Potential loss of data

D. Recording of unauthorized transactions

Question 8

Which of the following terms best describes a payroll system?

A. Database management system (DBMS)

B. Transaction processing system (TPS)

D. Enterprise resource planning (ERP) system

Question 9

How is an accounting information system (AIS) distinguished from a management information system
(MIS)

A. An AIS deals with financial information a MIS handles all other information

B. An All may be either manual or computer based, a MIS is computer based

C. An AIS is a subsystem within a MIS

D. An AIS is control oriented a MIS is used exclusively for planning

Question 10

Which one of the following features is least likely to apply to the transaction processing sycle of an
accounting information system?

A. Data records are chiefly historical in nature

B. Most of the sources of data are an organization's recurring transactions

C. Data are usually financial in nature

D. Data records are the basis of predictive systems

Question 11

Which one of the following distinguishes a management information system from a transaction
processing system?

A.Maintenance of a structured database

B. Capability to provide data for decision-making support

C. Automation of routine transaction processing

D. Production of reports to support operations

Question 12

Management information systems represent a significant investment by most businesses A primary

A. Meet the business needs of the organization

B. Employ the latest technology

C. Might consume too much time and money during testing

methods

Question: 13

Which one of the following statements about a management information system (MIS) is false?

A. MIS supports day to day operations by aggregating and formatting data about an organization's

transactions.

B. The information produced by a MIS is made available to middle management for use in controlling

an organizations activities

C. A MIS is best suited to solve problems when uncertainty is great and reporting requirements are

defined

D. A MIS is often fed with input by a transaction processing system

Question 14

A database is

A. Essential for the storage of large data sets.

B. A collection of related files

C. Areal-time system

D. A network of computer terminals

Question 15

The primary purpose of a database system is to have a single storage location for each

• File

• Record

• Database

• Item of data

Question 16

All of the following are methods for distributing a relational database across multiple servers except

A Snapshot (making a copy of the database for distribution)

B Replication (creating and maintaining replica copies at multiple locations)

D. Fragmentation (separating the database into parts and distributing where they are needed)

Question 17

One advantage of a database management system (DBMS) is

A Each organizational unit takes responsibility and control for its own data

B. The cost of the data processing department decreases as users are now responsible for

establishing their own data handing techniques

C A decreased vulnerability as the database management system has numerous security controls to
prevent disasters

D The independence of the data from the application programs, which allows the programs to be
developed for the users specific needs without concern for data capture problems.

Question 18

Which of the following factors has the greatest impact on the design of an effective management
reporting system?

A. Number of Bansactions to be processed

B Types of decisions to be made

C Number of authorized users

D. Number of regulatory agencies to be satisfied

Question 19

One of the principal objectives of a database system is to

A Reduce the overall complexity of data processing and data storage

B. Provide application programs with their own separate data files

C Employ physical rather than logical data organization concepts

D Improve data consistency by reducing data redundancy

Question 20

Enabling users to have different views of the same data is a function of

A The operating system

B A program binary management system

D A utility program

Question: 21

An important function of a database administrator is

A. Reviewing database output for errors and omissions

B. Scheduling daily database operations

C. Redefining and restructuring the database

D. Evaluating internal controls for hardware

Question 22

The increased use of database processing systems makes managing data and information a major

Information service function Because the databases of an organization are used for many different

applications, they are coordinated and controlled by a database administrator The functions of a
database administrator are

A. Data input preparation, database design and database operations

B. Database design, database operation and database security

C. Database design, database operation, and equipment operations

D. Database design software support and database security

Question 23

DB2, Oracle, SQL Server and Access are

A.Library systems

B. Access control systems.

C. Programming languages

D. Database management systems.

Question 24

Which of the following structures refers to the collection of data for all vendors in a relational database?

A. Record

B. Field
C. File

D. Byte.

Question 25

What is the correct ascending hierarchy of data in a system

A. Character, record, file, feld

B. Field character file, record

C. Character, field record file

D. Field record file character

Question 26

Which one of the following correctly depicts the hierarchy of storage commonly found in computerized
databases, from least complex to complex?

A. Byte, field, file, record

B. Byte, field, record file

C. Field byte record file.

D. Field byte file record

Question 27

An inventory clerk using a computer terminal views the following on screen part number part description
quantity on hand quantity on order order quantity and reorder point for a particular inventory item
Collectively, data make up a

A. Field

B. File

C. Database

D. Record

Question 28

Which of the following is the elementary uint of data storage used to represent individuals of an entity

A Database

B Data field
C File

D Record

Question 29

The function of a data dictionary is to

A Mark the boundary between two consecutive transactions

B Describe and share information about objects and resources

C Specify systems users

D Specify privileges and security rules for objects and resources

Question 30

In a database, there are conditions that constrain database records. For example, a sales order cannot
exist unless the corresponding customer exists. This kind of constraint is an example of

A Normalization

B Entity integrity

C Internal schema

D Referential integrity