Study your flashcards anywhere!

Download the official Cram app for free >

  • Shuffle
    Toggle On
    Toggle Off
  • Alphabetize
    Toggle On
    Toggle Off
  • Front First
    Toggle On
    Toggle Off
  • Both Sides
    Toggle On
    Toggle Off
  • Read
    Toggle On
    Toggle Off

How to study your flashcards.

Right/Left arrow keys: Navigate between flashcards.right arrow keyleft arrow key

Up/Down arrow keys: Flip the card between the front and back.down keyup key

H key: Show hint (3rd side).h key

A key: Read text to speech.a key


Play button


Play button




Click to flip

30 Cards in this Set

  • Front
  • Back
The AIS differs from MIS in that
the AIS is a subset of the MIS
From which trial balance would you prepare your income statement and balance sheet
Post-Adjustment Trial Balance
In what journal would you record an adjusting entry for depreciation?
General Journal
In what journal would you record an invoice from a vendor for goods that have been received?
Voucher Register
In what journal would you record a cash sale
Cash receipts journal
trial balances are prepared to insure that total debit balances equal total credit balances in what accounting record?
General ledger
From which of the following files would you most likely generate a sales analysis by department and class?
Sales history file
A report of accounts that are past due is an example of a...
Exception report
If you want to genereat a vendor performance report which had only one line on the report pertaining to each vendor, you would....
Summarize the report by vendor
Prof Dorr explained that he did not utilize real-time updating at the Wooden Nickel for two reasons, what were the reasons?
There is no information need in having the master files immediately updated and it makes editing and correcting data easier if done before posting.
At the end of a batch updating run, the current sales transaction file is appended to the:
Sales history file
The ability to update all master files affected by a batch transaction file in a single updating run is called:
Integrated processing
For which stage of the data processing cycle should desing specifications be developed first?
A history file is a....
collection of transaction that have altready been posted to the master tables
A systems analysis technique whereby you break a program or problem down until you reach a level where the problem is stated at an operational level is referred to as:
hierarchical analysis
The sequence of activities in processing transaction in a manual system is...
Capture data, record in journals, post to ledgers, prepare financial statements
What processing modes is generally not employed in computerized accounting systems?
batch input, on-line updating
An open purchase order file would be an example of a....
open transacton file
What consideration is most important in deciding whether or not to add a particular expense column to the accounts payable?
The frequency of the expenses
An alternative to logical data flow diagrams for documenting the logical model of a system that emphasizes the processes rather than document flow is...
process or hierarchial charts
System or document flow charts
illustrate the parties involved in processing, the relationship between processes, and the documents that flow between and trigger activities
If master files are stored on direct access storage devices, what process activity is generally eliminated?
Journals are equivlant to what in a computerized system?
Transaction files
The processing activity that makes non-transaction changes in master file records is called:
maintenance processing
Ledgers are equivalent to what in a computerized system?
master files
Which of the following is not an example of a typical transaction cycle in an accounting system?
Seasonal Cycle
As compared to lower-level, higher-level managers would generally need reports that are:
Less detailed
As compared to lower-level management, higher level mangers would generally need reports that are
Less frequently provided
An example of intraperiod comparative data on a report would be:
% that each vendor's shipments are of total shipments
The purpose of a subsidiary ledger is :
to maintain the detail behind a specific general ledger account