Chapter 3 – ‘Systems documentation Techniques’

Question 1

1. A DFD is a representation of which of the following?

a. the logical operations performed by a computer program
b. flow of data in an organization
c. decision rules in a computer program
d. computer hardware configuration

Answer 1

b. flow of data in an organization [Correct.]

Question 2

2. Documentation methods such as DFDs, BPDs, and flowcharts save both time and money, adding value to an organization.

a. True
b. False

Answer 2

a. true [Correct. A picture is worth a thousand words: Many people learn more and learn it more quickly by studying the DFD, BPD, or flowchart of a system than by reading a narrative description of the same system.]

Question 3

3. Which of the following statements is FALSE?

a. Flowcharts make use of many symbols.
b. A document flowchart emphasizes the flow of documents or records containing data.
c. DFDs help convey the timing of events.
d. Both a and b are false.

Answer 3

c. DFDs help convey the timing of events. [Correct. DFDs show data movement, but not necessarily the timing of the movement.]

Question 4

4. A DFD consists of the following four basic elements: data sources and destinations, data flows, transformation processes, and data stores. Each is represented on a DFD by a different symbol

a. True
b. False

Answer 4

a. True [Correct. The four elements of DFDs are illustrated in Figure 3-1.]

Question 5

5. All of the following are guidelines that should be followed in naming DFD data elements EXCEPT:

a. Process names should include action verbs such as update, edit, prepare, and record.
b. Make sure the names describe all the data or the entire process.
c. Name only the most important DFD elements.
Choose active and descriptive names.

Answer 5

c. Name only the most important DFD elements. [Correct. All data elements should be named, with the exception of data flows into data stores, when the
inflows and out- flows make naming the data store redundant. See item 11 in Focus 3-1.]

Question 6

6. The documentation skills that accountants require vary with their job function. However, all accountants should at least be able to do which of the following?

a. Read documentation to determine how the system works.
b. Critique and correct documentation that others prepare.
c. Prepare documentation for a newly developed information system.
d. Teach others how to prepare documentation.

Answer 6

a. Read documentation to determine how the system works. [Correct. All accountants should at least be able to read and understand system documentation.]

Question 7

7. Which of the following statements is FALSE?

a. A flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner.
b. Flowcharts use a standard set of symbols to describe pictorially the flow of documents and data through a system.
c. Flowcharts are easy to prepare and revise when the designer utilizes a flowcharting software package.
d. A system flowchart is a narrative representation of an information system.

Answer 7

d. A system flowchart is a narrative representation of an information system. [Correct. A flowchart is a graphical rather than a narrative representation of an information system.]

Question 8

8. Which of the following flowcharts illustrates the flow of data among areas of responsibility in an organization?

a. program flowchart
b. computer configuration chart
c. system flowchart
d. document flowchart

Answer 8

d. document flowchart [Correct. A document flowchart traces the life of a document from its cradle to its grave as it works its way through the areas of responsibility within an organization.]

Question 9

9. All of the following are recommended guidelines for making flowcharts more readable, clear, concise, consistent, and understandable EXCEPT:

a. Divide a document flowchart into columns with labels.
b. Flowchart all data flows, especially exception procedures and error routines.
c. Design the flowchart so that flow proceeds from top to bottom and from left to right.
d. Show the final disposition of all documents to prevent loose ends that leave the reader dangling.

Answer 9

b. Flowchart all data flows, especially exception procedures and error routines. [Correct. Including all exception procedures and error routines clutters the flowchart and makes it difficult to read and understand.]

Question 10

10. How are data sources and destinations represented in a data flow diagram?

a. as a square
b. as a curved arrow
c. as a circle
d. as two parallel lines
e. as none of the above

Answer 10

a. as a square [Correct. See Figure 3-1.]