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--
-
-
5. The-update-anomaly-in-unnormalized-tables---correct-
answer--occurs-because-of-data-redundancy.--
-
-
,2 | Page
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.--
-
-
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-
,3 | Page
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-
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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-
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--
-
-
5. The-update-anomaly-in-unnormalized-tables---correct-
answer--occurs-because-of-data-redundancy.--
-
-
,2 | Page
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.--
-
-
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-
,3 | Page
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-
