WGU D217 ACCOUNTING
INFORMATION SYSTEMS. EXAM
QUESTIONS AND ANSWERS 100% PASS.
Which of the following is a problem usually associated with the flat-file approach to data
management? - ANS data redundancy
Which problem is characteristically associated with the flat-file approach to data management?
- ANS the inability to determine what data is available
A description of the physical arrangement of records in the database is - ANS the internal
view.
Which of the following may provide many distinct views of the database? - ANS the user view
The update anomaly in unnormalized tables - ANS occurs because of data redundancy.
The deletion anomaly in unnormalized tables - ANS may result in the loss of important data.
Which document triggers the revenue cycle? - ANS the customer purchase order
Which department is least likely to be involved in the revenue cycle? - ANS The accounts
payable department is least likely to be involved in the revenue cycle. Accounts payable is
2026 STUDY MATERIAL @COPYRIGHT RESERVED 1
,charged with managing the segment of the expenditure cycle that involves payments to vendors
and creditors.
The purpose of the sales invoice is to - ANS 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? -
ANS 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 - ANS 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 - ANS 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 - ANS 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 - ANS 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.
2026 STUDY MATERIAL @COPYRIGHT RESERVED 2
, The greatest risk of misappropriation of funds occurs in - ANS 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 - ANS 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 - ANS 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? - ANS 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 - ANS 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.
Which of the following situations represents an internal control weakness? - ANS The
distribution of paychecks by the employees' immediate supervisor is an internal control
weakness. Paychecks should go directly to employees either by mail or through direct deposit.
Giving the responsibility for distribution to the supervisor creates the possibility of loss, theft, or
withholding of pay from an employee that the supervisor simply does not like. An additional risk
2026 STUDY MATERIAL @COPYRIGHT RESERVED 3
INFORMATION SYSTEMS. EXAM
QUESTIONS AND ANSWERS 100% PASS.
Which of the following is a problem usually associated with the flat-file approach to data
management? - ANS data redundancy
Which problem is characteristically associated with the flat-file approach to data management?
- ANS the inability to determine what data is available
A description of the physical arrangement of records in the database is - ANS the internal
view.
Which of the following may provide many distinct views of the database? - ANS the user view
The update anomaly in unnormalized tables - ANS occurs because of data redundancy.
The deletion anomaly in unnormalized tables - ANS may result in the loss of important data.
Which document triggers the revenue cycle? - ANS the customer purchase order
Which department is least likely to be involved in the revenue cycle? - ANS The accounts
payable department is least likely to be involved in the revenue cycle. Accounts payable is
2026 STUDY MATERIAL @COPYRIGHT RESERVED 1
,charged with managing the segment of the expenditure cycle that involves payments to vendors
and creditors.
The purpose of the sales invoice is to - ANS 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? -
ANS 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 - ANS 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 - ANS 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 - ANS 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 - ANS 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.
2026 STUDY MATERIAL @COPYRIGHT RESERVED 2
, The greatest risk of misappropriation of funds occurs in - ANS 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 - ANS 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 - ANS 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? - ANS 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 - ANS 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.
Which of the following situations represents an internal control weakness? - ANS The
distribution of paychecks by the employees' immediate supervisor is an internal control
weakness. Paychecks should go directly to employees either by mail or through direct deposit.
Giving the responsibility for distribution to the supervisor creates the possibility of loss, theft, or
withholding of pay from an employee that the supervisor simply does not like. An additional risk
2026 STUDY MATERIAL @COPYRIGHT RESERVED 3
