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Ch. 2 Flashcards Quizlet

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8/23/22, 9:11 PM
Ch. 2 Flashcards | Quizlet
Ch. 2
Terms in this set (10)
Which of the following is NOT a
a. data collection (Data collection is a part of data
step in the data processing
input and is therefore not a step in the data
cycle?
processing cycle.)
a. data collection
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b. data input
c. data storage
d. data processing
All of the information (name,
b. record (A record should include all information
GPA, major, etc.) about a
maintained by the system about a particular entity,
particular student is stored in
such as a student.)
the same ______.
a. file
b. record
c. attribute
d. field
Which of the following would
b. general ledger (The general ledger maintains
contain the total value of all
summary information on inventory and every other
inventory owned by an
general ledger account.)
organization?
a. source document
b. general ledger
c. cash budget
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8/23/22, 9:11 PM
Ch. 2 Flashcards | Quizlet
Which of the following is most
a. accounts receivable (Accounts receivable is
likely to be a general ledger
typically made up of many individual customer
control account?
accounts maintained in a subsidiary ledger. The total
a. accounts receivable
of all individual customer accounts in the subsidiary
b. petty cash
ledger is maintained in the accounts receivable
c. prepaid rent
control account in the general ledger.)
d. retained earnings
Which of the following
c. receiving report (A receiving report is an
documents is most likely to be
expenditure cycle document that is used to record
used in the expenditure cycle?
the receipt of goods from suppliers. Companies pay
a. sales orders
their suppliers based on the goods received and
b. credit memo
recorded on the receiving report.)
c. receiving report
d. job time ticket
Which of the following is LEAST
c. prepaid insurance journal (A specialized journal is
likely to be a specialized
used to record large numbers of repetitive
journal?
transactions, and most companies have very few
a. sales journal
prepaid insurance transactions.)
b. cash receipts journal
c. prepaid insurance journal
d. cash disbursements journal
How does the chart of
d. the order in which they appear in financial
accounts list general ledger
statements
accounts?
a. alphabetical order
b. chronological order
c. size order
d. the order in which they
appear in financial statements
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8/23/22, 9:11 PM
Ch. 2 Flashcards | Quizlet
Which of the following is NOT
d. simplicity and reduced costs (ERP systems are
an advantage of an ERP
quite complex and costly; they do not offer the
system?
advantages of simplicity and reduced costs.)
a. better access control
b. standardization of
procedures and reports
c. improved monitoring
capabilities
d. simplicity and reduced costs
Records of company data sent
a. turnaround documents (For example, a utility bill
to an external party and then
is sent to a customer, who then returns the bill with
returned to the system as input
payment.)
are called ______.
a. turnaround documents
b. source data automation
documents
c. source documents
d. external input documents
Recording and processing
b. online, real-time processing (Online, real-time
information about a transaction
processing involves processing transactions as they
at the time it takes place is
occur.)
referred to as which of the
following?
a. batch processing
b. online, real-time processing
c. captured transaction
processing
d. chart of accounts processing
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