WGU D217 ACCOUNTING INFORMATION
SYSTEMS PRACTICE GUIDE UPDATED 2026
TESTED SOLUTIONS
⫸ Data coding involves creating simple numeric or alphabetic codes to
represent complex economic phenomena that facilitate efficient data
processing. Which problem does data coding solve?
Items sold can be properly identified and entered onto source
documents.
An entry takes a great deal of recording space, is time-consuming to
record, and is prone to many types of errors.
Postings to ledger accounts require minimal searching through the
subsidiary files using small descriptions as the key.
Locating and picking goods for shipment is efficient, and shipping errors
are unlikely. Answer: An entry takes a great deal of recording space, is
time-consuming to record, and is prone to many types of errors.
⫸ A grocery store updates its inventory levels in the accounting
information system in real time. However, the store frequently reports
petty theft and has trouble locating inventory on the shop floor.
Which characteristic of useful information is missing from this scenario?
Timely
, Reliable
Complete
Relevant Answer: Reliable
⫸ Which component of an information system is used to produce an
operational budget?
Transaction processing system (TPS)
Financial reporting system (FRS)
Management reporting system (MRS)
General ledger system (GLS) Answer: Management reporting system
(MRS)
⫸ What describes the network of information that can be used as an
audit trail?
Adjusted trial balance, ledgers, and journals
Adjusted trial balance, closing entries, and ledgers
Documents, journals, and ledgers
Journals, ledgers, and special journals or subsidiary ledgers Answer:
Documents, journals, and ledgers
⫸ Which items make up the three-way match?
Purchase order, reports and blind copy Supplier's invoice, receiving
report and purchase order
Purchase requisition, vendor invoice and packing slips
SYSTEMS PRACTICE GUIDE UPDATED 2026
TESTED SOLUTIONS
⫸ Data coding involves creating simple numeric or alphabetic codes to
represent complex economic phenomena that facilitate efficient data
processing. Which problem does data coding solve?
Items sold can be properly identified and entered onto source
documents.
An entry takes a great deal of recording space, is time-consuming to
record, and is prone to many types of errors.
Postings to ledger accounts require minimal searching through the
subsidiary files using small descriptions as the key.
Locating and picking goods for shipment is efficient, and shipping errors
are unlikely. Answer: An entry takes a great deal of recording space, is
time-consuming to record, and is prone to many types of errors.
⫸ A grocery store updates its inventory levels in the accounting
information system in real time. However, the store frequently reports
petty theft and has trouble locating inventory on the shop floor.
Which characteristic of useful information is missing from this scenario?
Timely
, Reliable
Complete
Relevant Answer: Reliable
⫸ Which component of an information system is used to produce an
operational budget?
Transaction processing system (TPS)
Financial reporting system (FRS)
Management reporting system (MRS)
General ledger system (GLS) Answer: Management reporting system
(MRS)
⫸ What describes the network of information that can be used as an
audit trail?
Adjusted trial balance, ledgers, and journals
Adjusted trial balance, closing entries, and ledgers
Documents, journals, and ledgers
Journals, ledgers, and special journals or subsidiary ledgers Answer:
Documents, journals, and ledgers
⫸ Which items make up the three-way match?
Purchase order, reports and blind copy Supplier's invoice, receiving
report and purchase order
Purchase requisition, vendor invoice and packing slips
