ACG 4401 - EXAM 1 questions with
answers 2025/2026
data processing cycle - correct answer ✔✔ The four operations (data input, data storage, data
processing, and information output) performed on data to generate meaningful and relevant
information.
source documents - correct answer ✔✔ Documents used to capture transaction data at its source -
when the transaction takes place. Examples include sales orders, purchase orders, and employee time
cards.
turnaround documents - correct answer ✔✔ Records of company data sent to an external party and
then returned to the system as input. Turnaround documents are in machine-readable form to facilitate
their subsequent processing as input records. An example is a utility bill.
source data automation - correct answer ✔✔ The collection of transaction data in machine-readable
form at the time and place of origin. Examples are point-of-sale terminals and ATMs.
coding - correct answer ✔✔ The systematic assignment
of numbers or letters to
items to classify and organize
them.
sequence codes - correct answer ✔✔ Items are numbered consecutively so that
gaps in the sequence code indicate missing items that should be investigated. Examples include
prenumbered checks, invoices, and purchase orders.
block codes - correct answer ✔✔ Blocks of numbers that are reserved for specific
categories of data, thereby
helping to organize the data.
,An example is a chart of
accounts.
group codes - correct answer ✔✔ Two or more subgroups
of digits that are used to
code an item. A group code is
often used in conjunction with a
block code.
mnemonic codes - correct answer ✔✔ Letters and numbers that are interspersed to identify an item.
The mnemonic code is derived from the description of the item and is usually easy to memorize.
Data Storage Guidelines - correct answer ✔✔ - Be consistent with its intended use, which requires
that the code designer determine desired
system outputs prior to selecting the code.
- Allow for growth. For example, don't use a three-digit employee code for a fast-growing company with
950 employees.
- Be as simple as possible to minimize costs, facilitate memorization and interpretation, and ensure
employee acceptance.
- Be consistent with the company's organizational structure and across the company's divisions.
entity - correct answer ✔✔ The item about which
information is stored in a record.
Examples include an employee,
an inventory item, and
a customer.
, attributes - correct answer ✔✔ The properties, identifying numbers, and characteristics
of interest of an entity that is stored in a database. Examples
are employee number, pay rate, name, and address.
field - correct answer ✔✔ The portion of a data
record where the data value for
a particular attribute is stored.
For example, in a spreadsheet
each row might represent a
customer and each column is an
attribute of the customer. Each
cell in a spreadsheet is a field.
record - correct answer ✔✔ A set of fields whose data values describe specific attributes of an entity,
such as all payroll data relating to a single
employee. An example is a row
in a spreadsheet.
data value - correct answer ✔✔ The actual value stored in a field. It describes a particular attribute of
an entity. For
example, the customer name field would contain "ZYX Company" if that company was a customer.
file - correct answer ✔✔ A set of logically related
records, such as the payroll records of all employees.
master file - correct answer ✔✔ A permanent file of
records that stores cumulative
data about an organization. As
transactions take place, individual records within a master file are updated to keep them current.
answers 2025/2026
data processing cycle - correct answer ✔✔ The four operations (data input, data storage, data
processing, and information output) performed on data to generate meaningful and relevant
information.
source documents - correct answer ✔✔ Documents used to capture transaction data at its source -
when the transaction takes place. Examples include sales orders, purchase orders, and employee time
cards.
turnaround documents - correct answer ✔✔ Records of company data sent to an external party and
then returned to the system as input. Turnaround documents are in machine-readable form to facilitate
their subsequent processing as input records. An example is a utility bill.
source data automation - correct answer ✔✔ The collection of transaction data in machine-readable
form at the time and place of origin. Examples are point-of-sale terminals and ATMs.
coding - correct answer ✔✔ The systematic assignment
of numbers or letters to
items to classify and organize
them.
sequence codes - correct answer ✔✔ Items are numbered consecutively so that
gaps in the sequence code indicate missing items that should be investigated. Examples include
prenumbered checks, invoices, and purchase orders.
block codes - correct answer ✔✔ Blocks of numbers that are reserved for specific
categories of data, thereby
helping to organize the data.
,An example is a chart of
accounts.
group codes - correct answer ✔✔ Two or more subgroups
of digits that are used to
code an item. A group code is
often used in conjunction with a
block code.
mnemonic codes - correct answer ✔✔ Letters and numbers that are interspersed to identify an item.
The mnemonic code is derived from the description of the item and is usually easy to memorize.
Data Storage Guidelines - correct answer ✔✔ - Be consistent with its intended use, which requires
that the code designer determine desired
system outputs prior to selecting the code.
- Allow for growth. For example, don't use a three-digit employee code for a fast-growing company with
950 employees.
- Be as simple as possible to minimize costs, facilitate memorization and interpretation, and ensure
employee acceptance.
- Be consistent with the company's organizational structure and across the company's divisions.
entity - correct answer ✔✔ The item about which
information is stored in a record.
Examples include an employee,
an inventory item, and
a customer.
, attributes - correct answer ✔✔ The properties, identifying numbers, and characteristics
of interest of an entity that is stored in a database. Examples
are employee number, pay rate, name, and address.
field - correct answer ✔✔ The portion of a data
record where the data value for
a particular attribute is stored.
For example, in a spreadsheet
each row might represent a
customer and each column is an
attribute of the customer. Each
cell in a spreadsheet is a field.
record - correct answer ✔✔ A set of fields whose data values describe specific attributes of an entity,
such as all payroll data relating to a single
employee. An example is a row
in a spreadsheet.
data value - correct answer ✔✔ The actual value stored in a field. It describes a particular attribute of
an entity. For
example, the customer name field would contain "ZYX Company" if that company was a customer.
file - correct answer ✔✔ A set of logically related
records, such as the payroll records of all employees.
master file - correct answer ✔✔ A permanent file of
records that stores cumulative
data about an organization. As
transactions take place, individual records within a master file are updated to keep them current.
