WGU D217 ACCOUNTING INFORMATION
SYSTEMS ACTUAL EXAMINATION 2026
QUESTIONS WITH SOLUTIONS GRADED A+
⫸ Which problem is characteristically associated with the flat-file
approach to data management? Answer: the inability to determine what
data is available
⫸ A description of the physical arrangement of records in the database
is Answer: the internal view.
⫸ Which of the following may provide many distinct views of the
database? Answer: the user view
⫸ The update anomaly in unnormalized tables Answer: occurs because
of data redundancy.
⫸ The deletion anomaly in unnormalized tables Answer: may result in
the loss of important data.
⫸ Which document triggers the revenue cycle? Answer: the customer
purchase order
,⫸ Which department is least likely to be involved in the revenue cycle?
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.
⫸ The purpose of the sales invoice is to 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.
⫸ Which type of control is considered a compensating control for
customer payments? 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.
⫸ Commercial accounting systems have fully integrated modules. The
word "integrated" means that 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.
⫸ A copy of the purchase order (PO) is sent to the 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.
⫸ The departments involved in the purchasing process are purchasing,
receiving, inventory control and Answer: The departments involved in
the purchasing process are 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.
⫸ When a cash disbursement in payment of an accounts payable is
recorded 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.
⫸ The greatest risk of misappropriation of funds occurs in 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.
⫸ In a firm with proper segregation of duties, adequate supervision as a
compensating control is still necessary in 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 receivers and
their supervisors. Supervision is a compensating control appropriate
, before more automated controls take effect. Scanning technology and
automated three-way match are technological controls that reduce risk.
⫸ The fixed asset system records the Answer: The fixed asset system
records the purchase of a new plant. The fixed asset system records
property, plant, and equipment used in the operation of the business.
These represent the largest investments of the firm.
⫸ In a technology enabled payroll system, Personnel, Time Keeping,
Payroll, and Accounts Payable connect to which department to pay
employees? Answer: In a technology-enabled payroll system, Personnel,
Time Keeping, Payroll and Accounts Payable connect to cash
disbursements to pay employees. Personnel inputs the basic employee
information and rate of pay; Time Keeping collects hours worked and
verifies time cards; Payroll inputs the hours worked into the payroll
system which calculates gross and net pay, taxes, and other deductions;
Accounts Payable approves the payment amount; and finally cash
disbursements issues pay checks or direct deposit. The general ledger
will be updated after the cash disbursement occurs.
⫸ An important reconciliation in the payroll system is Answer: An
important reconciliation in the payroll system is that the general ledger
compares the labor distribution summary from cost accounting to the
disbursement voucher from accounts payable. Cost accounting will be
tracking the job tickets to properly account for work in process.
Accounts payable will produce a disbursement voucher based on input
from timecards. Job tickets and timecards should match when hours and
hourly rates are extended.
SYSTEMS ACTUAL EXAMINATION 2026
QUESTIONS WITH SOLUTIONS GRADED A+
⫸ Which problem is characteristically associated with the flat-file
approach to data management? Answer: the inability to determine what
data is available
⫸ A description of the physical arrangement of records in the database
is Answer: the internal view.
⫸ Which of the following may provide many distinct views of the
database? Answer: the user view
⫸ The update anomaly in unnormalized tables Answer: occurs because
of data redundancy.
⫸ The deletion anomaly in unnormalized tables Answer: may result in
the loss of important data.
⫸ Which document triggers the revenue cycle? Answer: the customer
purchase order
,⫸ Which department is least likely to be involved in the revenue cycle?
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.
⫸ The purpose of the sales invoice is to 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.
⫸ Which type of control is considered a compensating control for
customer payments? 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.
⫸ Commercial accounting systems have fully integrated modules. The
word "integrated" means that 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.
⫸ A copy of the purchase order (PO) is sent to the 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.
⫸ The departments involved in the purchasing process are purchasing,
receiving, inventory control and Answer: The departments involved in
the purchasing process are 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.
⫸ When a cash disbursement in payment of an accounts payable is
recorded 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.
⫸ The greatest risk of misappropriation of funds occurs in 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.
⫸ In a firm with proper segregation of duties, adequate supervision as a
compensating control is still necessary in 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 receivers and
their supervisors. Supervision is a compensating control appropriate
, before more automated controls take effect. Scanning technology and
automated three-way match are technological controls that reduce risk.
⫸ The fixed asset system records the Answer: The fixed asset system
records the purchase of a new plant. The fixed asset system records
property, plant, and equipment used in the operation of the business.
These represent the largest investments of the firm.
⫸ In a technology enabled payroll system, Personnel, Time Keeping,
Payroll, and Accounts Payable connect to which department to pay
employees? Answer: In a technology-enabled payroll system, Personnel,
Time Keeping, Payroll and Accounts Payable connect to cash
disbursements to pay employees. Personnel inputs the basic employee
information and rate of pay; Time Keeping collects hours worked and
verifies time cards; Payroll inputs the hours worked into the payroll
system which calculates gross and net pay, taxes, and other deductions;
Accounts Payable approves the payment amount; and finally cash
disbursements issues pay checks or direct deposit. The general ledger
will be updated after the cash disbursement occurs.
⫸ An important reconciliation in the payroll system is Answer: An
important reconciliation in the payroll system is that the general ledger
compares the labor distribution summary from cost accounting to the
disbursement voucher from accounts payable. Cost accounting will be
tracking the job tickets to properly account for work in process.
Accounts payable will produce a disbursement voucher based on input
from timecards. Job tickets and timecards should match when hours and
hourly rates are extended.
