1 | Page
WGU D217 EXAM QUESTIONS WITH
100% CORRECT SOLUTIONS |
GUARANTEED SUCCESS: 2025/2026
1. Which of the following is a problem usually associated with the
flat-file approach to data management? - correct answer- data
redundancy
2. Which problem is characteristically associated with the flat-file
approach to data management? - correct answer- the inability
to determine what data is available
3. A description of the physical arrangement of records in the
database is - correct answer- the internal view.
4. Which of the following may provide many distinct views of the
database? - correct answer- the user view
,2 | Page
5. The update anomaly in unnormalized tables - correct answer-
occurs because of data redundancy.
6. The deletion anomaly in unnormalized tables - correct answer-
may result in the loss of important data.
7. Which document triggers the revenue cycle? - correct answer-
the customer purchase order
8. Which department is least likely to be involved in the revenue
cycle? - correct answer- The accounts payable department is
least likely to be involved in the revenue cycle. Accounts payable
is charged with managing the segment of the expenditure cycle
that involves payments to vendors and creditors.
9. The purpose of the sales invoice is to - correct answer- The
purpose of the sales invoice is to bill the customer. The sales
invoice will be sent to the customer for payment. At the same
time the invoice will also update inventory, send a journal to the
general ledger, and record the sales journal.
,3 | Page
10. Which type of control is considered a compensating
control for customer payments? - correct answer- Supervision is
a compensating control for customer payments. Compensating
controls are put in place when more effective controls are
deemed too difficult or costly to implement. Supervision is the
simplest and most common form of compensating control.
11. Commercial accounting systems have fully integrated
modules.
12. The word "integrated" means that - correct answer- The
word "integrated" means that the transfer of information
among modules occurs automatically. In a fully integrated
system, the shipping advice will generate the request for invoice
automatically. This eliminates the risk that the invoice request is
not processed or is processed for a different amount.
13. A copy of the purchase order (PO) is sent to the - correct
answer- A copy of the purchase order (PO) is sent to the vendor.
The purchase order is the formal document that tells the vendor
what material is needed, at what price, in what quantity and on
what date.
14. The departments involved in the purchasing process are
purchasing, receiving, inventory control and - correct answer-
The departments involved in the purchasing process are
, 4 | Page
purchasing, receiving, inventory control and accounts payable.
Accounts payable completes the purchasing process by
authorizing and executing the cash disbursement based on a
signal from receiving or inventory control.
15. When a cash disbursement in payment of an accounts
payable is recorded - correct answer- When a cash
disbursement in payment of an accounts payable is recorded
the liability account is decreased. On the Balance Sheet,
accounts payable is a current liability. When a cash
disbursement is recorded, the liability will be reduced.
16. The greatest risk of misappropriation of funds occurs in -
correct answer- The greatest risk of misappropriation of funds
occurs in accounts payable. This may take the form of payments
for goods not ordered or received and to vendors that do not
exist. The risk can be reduced through supervision, segregation
of duties, independent verification, or automated processes.
17. In a firm with proper segregation of duties, adequate
supervision as a compensating control is still necessary in -
correct answer- In a firm with proper segregation of duties,
adequate supervision is most critical in receiving. Every day
materials arrive on the receiving dock. Until those receipts are
recorded in the system, they are invisible to anyone but the
WGU D217 EXAM QUESTIONS WITH
100% CORRECT SOLUTIONS |
GUARANTEED SUCCESS: 2025/2026
1. Which of the following is a problem usually associated with the
flat-file approach to data management? - correct answer- data
redundancy
2. Which problem is characteristically associated with the flat-file
approach to data management? - correct answer- the inability
to determine what data is available
3. A description of the physical arrangement of records in the
database is - correct answer- the internal view.
4. Which of the following may provide many distinct views of the
database? - correct answer- the user view
,2 | Page
5. The update anomaly in unnormalized tables - correct answer-
occurs because of data redundancy.
6. The deletion anomaly in unnormalized tables - correct answer-
may result in the loss of important data.
7. Which document triggers the revenue cycle? - correct answer-
the customer purchase order
8. Which department is least likely to be involved in the revenue
cycle? - correct answer- The accounts payable department is
least likely to be involved in the revenue cycle. Accounts payable
is charged with managing the segment of the expenditure cycle
that involves payments to vendors and creditors.
9. The purpose of the sales invoice is to - correct answer- The
purpose of the sales invoice is to bill the customer. The sales
invoice will be sent to the customer for payment. At the same
time the invoice will also update inventory, send a journal to the
general ledger, and record the sales journal.
,3 | Page
10. Which type of control is considered a compensating
control for customer payments? - correct answer- Supervision is
a compensating control for customer payments. Compensating
controls are put in place when more effective controls are
deemed too difficult or costly to implement. Supervision is the
simplest and most common form of compensating control.
11. Commercial accounting systems have fully integrated
modules.
12. The word "integrated" means that - correct answer- The
word "integrated" means that the transfer of information
among modules occurs automatically. In a fully integrated
system, the shipping advice will generate the request for invoice
automatically. This eliminates the risk that the invoice request is
not processed or is processed for a different amount.
13. A copy of the purchase order (PO) is sent to the - correct
answer- A copy of the purchase order (PO) is sent to the vendor.
The purchase order is the formal document that tells the vendor
what material is needed, at what price, in what quantity and on
what date.
14. The departments involved in the purchasing process are
purchasing, receiving, inventory control and - correct answer-
The departments involved in the purchasing process are
, 4 | Page
purchasing, receiving, inventory control and accounts payable.
Accounts payable completes the purchasing process by
authorizing and executing the cash disbursement based on a
signal from receiving or inventory control.
15. When a cash disbursement in payment of an accounts
payable is recorded - correct answer- When a cash
disbursement in payment of an accounts payable is recorded
the liability account is decreased. On the Balance Sheet,
accounts payable is a current liability. When a cash
disbursement is recorded, the liability will be reduced.
16. The greatest risk of misappropriation of funds occurs in -
correct answer- The greatest risk of misappropriation of funds
occurs in accounts payable. This may take the form of payments
for goods not ordered or received and to vendors that do not
exist. The risk can be reduced through supervision, segregation
of duties, independent verification, or automated processes.
17. In a firm with proper segregation of duties, adequate
supervision as a compensating control is still necessary in -
correct answer- In a firm with proper segregation of duties,
adequate supervision is most critical in receiving. Every day
materials arrive on the receiving dock. Until those receipts are
recorded in the system, they are invisible to anyone but the
