AIS - Final Exam Practice Questions
2025 With 100% Correct Answers
(2) A common use for sequential coding is - CORRECT ANSWER✔✔Identifying documents
(2) Operational inefficiencies occur because - CORRECT ANSWER✔✔accounts common to many
concurrent transactions need to be updated in real time
(2) Subsidiary ledgers are used in manual accounting environments. What file is comparable to a
subsidiary ledger in a computerized environment? - CORRECT ANSWER✔✔Master File
(2) Both the revenue and the expenditure cycle can be viewed as having two key parts. These
are - CORRECT ANSWER✔✔Physical and Financial
(2) All of the following can provide evidence of an economic event except - CORRECT
ANSWER✔✔Master Document
(2) A ledger is organized by - CORRECT ANSWER✔✔Account number (guess)
(2) In a computerized environment, a list of authorized suppliers would be found in the -
CORRECT ANSWER✔✔Master File
(2) when determining the batch size, which consideration is the least important? - CORRECT
ANSWER✔✔Complying with legal mandates
(2) Which accounting application is least suited for batch processing - CORRECT
ANSWER✔✔Sales order processing
, (2) Data Flow Diagrams - CORRECT ANSWER✔✔WRONG: Describe in detail the logic of the
process
(2) The most important advantage of sequential coding is that - CORRECT ANSWER✔✔missing
or unrecorded documents can be identified
(2) System Flowcharts - CORRECT ANSWER✔✔represent relationships between key elements of
both manual and computer systems
(2) Which of the following is a turnaround document - CORRECT ANSWER✔✔remittance advice
(2) The order of the entries made in the general journal is by - CORRECT ANSWER✔✔date
(2) In general, a special journal would not be used to record - CORRECT
ANSWER✔✔depreciation
(2) A file that stores data used as a standard when processing transactions is - CORRECT
ANSWER✔✔A reference file
(2) An entity is - CORRECT ANSWER✔✔All of the above are entities ( a physical resource, an
event, and an agent)
(2) Sequential Storage Means - CORRECT ANSWER✔✔reading record 100 requires first reading
records 1-99
(2) Operational efficiencies can be improved by - CORRECT ANSWER✔✔updating accounts
unique to many concurrent transactions in real time and updating common accounts in batch
mode
2025 With 100% Correct Answers
(2) A common use for sequential coding is - CORRECT ANSWER✔✔Identifying documents
(2) Operational inefficiencies occur because - CORRECT ANSWER✔✔accounts common to many
concurrent transactions need to be updated in real time
(2) Subsidiary ledgers are used in manual accounting environments. What file is comparable to a
subsidiary ledger in a computerized environment? - CORRECT ANSWER✔✔Master File
(2) Both the revenue and the expenditure cycle can be viewed as having two key parts. These
are - CORRECT ANSWER✔✔Physical and Financial
(2) All of the following can provide evidence of an economic event except - CORRECT
ANSWER✔✔Master Document
(2) A ledger is organized by - CORRECT ANSWER✔✔Account number (guess)
(2) In a computerized environment, a list of authorized suppliers would be found in the -
CORRECT ANSWER✔✔Master File
(2) when determining the batch size, which consideration is the least important? - CORRECT
ANSWER✔✔Complying with legal mandates
(2) Which accounting application is least suited for batch processing - CORRECT
ANSWER✔✔Sales order processing
, (2) Data Flow Diagrams - CORRECT ANSWER✔✔WRONG: Describe in detail the logic of the
process
(2) The most important advantage of sequential coding is that - CORRECT ANSWER✔✔missing
or unrecorded documents can be identified
(2) System Flowcharts - CORRECT ANSWER✔✔represent relationships between key elements of
both manual and computer systems
(2) Which of the following is a turnaround document - CORRECT ANSWER✔✔remittance advice
(2) The order of the entries made in the general journal is by - CORRECT ANSWER✔✔date
(2) In general, a special journal would not be used to record - CORRECT
ANSWER✔✔depreciation
(2) A file that stores data used as a standard when processing transactions is - CORRECT
ANSWER✔✔A reference file
(2) An entity is - CORRECT ANSWER✔✔All of the above are entities ( a physical resource, an
event, and an agent)
(2) Sequential Storage Means - CORRECT ANSWER✔✔reading record 100 requires first reading
records 1-99
(2) Operational efficiencies can be improved by - CORRECT ANSWER✔✔updating accounts
unique to many concurrent transactions in real time and updating common accounts in batch
mode
