Accp 308 MCQ
Accp 308 MCQ
1. All of the following individuals would likely be SDLC participants EXCEPT
✅
a. accountants
b. shareholders
c. management
d. programmers
e. all of the above
2. Which of the following represents the correct order in problem resolution?
a. Define the problem, recognize the problem, perform feasibility studies, specify system
objectives, and prepare a project proposal.
✅
b. Recognize the problem, define the problem, perform feasibility studies, specify
system objectives, and prepare a project proposal.
c. Define the problem, recognize the problem, specify system objectives, perform
feasibility studies, and prepare a project proposal.
d. Recognize the problem, define the problem, specify system objectives, perform
feasibility studies, and prepare a project proposal.
✅
a. consider costs, savings, controls, profit improvement, and other benefits
analyzed by application area.
b. provide the preliminary plan for converting existing manual systems and clerical
operations.
c. provide management with assurance from qualified, independent consultants that the
use of a computer system appeared justified.
d. include a report by the internal audit department that evaluated internal control
features for each planned application.
4. Which of the following is the most important factor in planning for a system change?
a. Having an auditor as a member of the design team.
b. Using state-of-the-art techniques.
✅
c. Concentrating on software rather than hardware.
d. Involving top management and people who use the system.
e. Selecting a user to lead the design team.
✅
5. In the context of the TELOS acronym, technical feasibility refers to whether
a. a proposed system is attainable, given the existing technology.
b. the systems manager can coordinate and control the activities of the systems
department.
c. an adequate computer site exists for the proposed system.
d. the proposed system will produce economic benefits exceeding its costs.
e. the system will be used effectively within the operating environment of an
organization.
6. Which of the following steps is NOT considered to be part of the systems survey?
a. Interviews are conducted with operating people and managers.
b. The complete documentation of the system is obtained and reviewed.
c. Measures of processing volume are obtained for each operation.
✅
d. Equipment sold by various computer manufacturers is reviewed in terms of
capability, cost, and availability.
e. Work measurement studies are conducted to determine the time required to complete
various tasks or jobs.
7. A systems development approach that starts with broad organizational goals and the
types of decisions organizational executives make is called
a. bottom-up
✅
b. network
c. top-down
d. strategic
e. sequential
8. The TELOS study that determines whether a project can be completed in an acceptable
✅
time frame is
a. a schedule feasibility study
b. a time frame feasibility study
c. an on-time feasibility study
d. an economic completion feasibility study
e. a length of contract feasibility study
9. Which of the following is least likely to be an accountant’s role in the SDLC?
a. user
b. consultant
✅
c. auditor
d. programmer
e. all of these are likely roles
✅
d. practical, technical, and operational
e. technical, operational, and economic
11.What name is given to the time value of money technique that discounts the after-tax
cash flows for a project over its life to time period zero using the company’s minimum
desired rate of return?
a. net present value method ✅
b. capital rationing method
c. payback method
d. average rate of return method
e. accounting rate of return method
✅
a. site preparation
b. hardware maintenance
c. programming
d. hardware acquisition
e. data conversion
13.Which of the following aspects of a cost-benefit study would have the greatest
uncertainty as to its precise value?
a. the tangible costs
b. the intangible costs
✅
c. the tangible benefits
d. the intangible benefits
e. none of the above because they are equally precise
✅
a. site preparation
b. insurance
c. software acquisition
d. data conversion
✅
15.Which of the following is NOT an advantage of commercial software?
a. independence
b. cost
c. reliability
d. implementation time
e. systems design
16.The technique that recognizes the time value of money by discounting the after-tax cash
✅
flows for a project over its life to time period zero is called the
a. net present value method
b. capital rationing method
c. payback method
d. average rate of return method
e. accounting rate of return method
18.In conducting a cost–benefit analysis, the estimated category that ordinarily would have
the greatest uncertainty as to its precise value is
a. the tangible costs
b. the intangible costs
✅
c. the tangible benefits
d. the intangible benefits
e. none of the above because they are equally precise
19.At which phase in the SDLC are errors most costly to correct?
a. programming
b. conceptual design
c. analysis
✅
d. detailed design
e. implementation
✅
20.User test and acceptance is part of which phase of the system development life cycle?
a. implementation
b. general systems design
c. program specification and implementation planning
d. detailed systems design
✅
b. program specification and implementation planning
c. implementation
d. detailed systems design
2. The TELOS study that determines whether a project can be completed in an acceptable time
✅
frame is
a. a schedule feasibility study
b. a time frame feasibility study
c. an on-time feasibility study
d. an economic completion feasibility study
e. a length of contract feasibility study
✅
c. the proposed system will produce economic benefits exceeding its costs
d. a proposed system is attainable, given the existing technology
e. the system will be used effectively within the operating environment of an organization
✅
4. Which of the following steps is NOT considered to be part of this systems survey?
a. Equipment sold by various computer manufacturers is reviewed in terms of
capability, cost, and availability
b. Interviews are conducted with operating people and managers
c. The complete documentation of the system is obtained and reviewed
d. Measures of processing volume are obtained for each operation
e. Work measurement studies are conducted to determine the time required to complete various
tasks or jobs
✅
b. provide the preliminary plan for converting existing manual systems and clerical operations
c. consider costs, savings, controls, profit improvement, and other benefits analyzed
by application area
d. provide management with assurance from qualified, independent consultants that the use of
a computer system appeared justified
✅
a. accountants
b. shareholders
c. management
d. programmers
e. all of the above
7. A systems development approach that starts with broad organizational goals and the types of
decisions organizational executives make is called
a. bottom-up
b. network
c. sequential
✅
d. strategic
e. top-down
✅
c. software acquisition
d. insurance
9. Which of the following is NOT an advantage of commercial software?
a. cost
b. reliability
✅
c. implementation time
d. independence
e. internal controls
✅
10. Which of the following is least likely to be an accountant’s role in the SDLC?
a. programmer
b. user
c. consultant
d. auditor
e. all of these are likely roles
11. Which of the following is the most important factor in planning for a system change?
✅
a. having an auditor as a member of the design team
b. involving top management and people who use the system
c. using state-of-the-art techniques
d. concentrating on software rather than hardware
e. selecting a user to lead the design team
12. The TELOS acronym is often used for determining the need for system changes. Which of
the following types of feasibility studies are elements of TELOS?
a. legal, environmental, and economic
✅
b. environmental, operational, and economic
c. technical, operational, and economic
d. technical, economic, legal, and practical
e. practical, technical, and operational
f. accounting rate of return method
13. In conducting a cost–benefit analysis, the estimated category that ordinarily would have the
✅
least uncertainty as to its precise value is
a. the tangible costs
b. the intangible costs
c. the tangible benefits
d. the intangible benefits
e. none of the above because they are equally precise
14. Which of the following represents the correct order in problem resolution?
a. recognize the problem, define the problem, specify system objectives, perform feasibility
studies, and prepare a project proposal
b. define the problem, recognize the problem, perform feasibility studies, specify system
objectives, and prepare a project proposal
✅ c. recognize the problem, define the problem, perform feasibility studies, specify
system objectives, and prepare a project proposal
d. define the problem, recognize the problem, specify system objectives, perform feasibility
studies, and prepare a project proposal
15. Which of the following aspects of a cost–benefit study would have the greatest uncertainty
✅
as to its precise value?
a. the intangible benefits
b. the tangible costs
c. the intangible costs
d. the tangible benefits
16. One-time costs of system development include all of the following EXCEPT
✅
a. site preparation
b. hardware maintenance
c. programming
d. hardware acquisition
e. data conversion
f. none of the above because they are equally precise
17. At which phase in the SDLC are errors most costly to correct?
a. programming
✅
b. conceptual design
c. implementation
d. analysis
18. What name is given to the time value of money technique that discounts the after-tax cash
flows for a project over its life to time period zero using the company’s minimum desired rate of
return?
a. payback method
✅
b. capital rationing method
c. net present value method
d. average rate of return method