System Documentation

1. Modern accountants need to know how to interpret and understand systems documentation because they will
be involved in a system at some stage and because there are legal reasons. T

2. External entities are always external to the organisation. F

Because not always external to the organisation.

3. More than one bubble is allowed in a context diagram. F

Because just one bubble is allowed in a context diagram.

4. A logical data flow diagram shows the people, places and things involved in a system. F
Thay Logical data flow diagram = Physical data flow diagram

5. The structured narrative table, the physical data flow diagram, and the logical data flow diagram are legitimate
sources for developing the systems flowchart. T

6. If the external entities presented in a set of context, logical, and physical diagrams are the same, then this set
of data flow diagrams is balanced. F
Same external, same in, out flow

7. One must draw the context diagram first before drawing the physical data flow diagram or the logical data
flow diagram. F
It not necessary to must draw the context

8. It is redundant to prepare a systems flowchart if a process map is in place. F

Process map only knows the process, wants to know who does, what to do, need to have a system flow
chart

9. To improve efficiency, one can choose to develop a particular type of system documentation without losing
too many details. F
One can choose to develop a particular type of system documentation will losing too many details

Multiple choice

11. Which of the following should not be included in a context diagram?

a. External entities
b. System inputs
c. System outputs
d. Data store

12. A description for a flowchart is as follows:

"The sales order and invoice are manually matched by the sales assistant and entered into the computer. The
computer saves the data entered in the accounts receivable file."

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The flowchart to best represent this would be:

a. A
b. B
c. C
d. D

13. The symbol for a computer disk data store in a flowchart is:

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a. 1
b. 2
c. 3
d. 4

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14. The symbol for a manually performed process in a flowchart is

a. 1
b. 2
c. 3
d. 4

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15. The symbol for the manual keying of data in a systems flowchart is

a. 1
b. 2
c. 3
d. 4

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16. The symbol for an internal entity in a physical data flow diagram is

a. 1
b. 2
c. 3
d. 4

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17.

Refer the diagram above. How many copies of the purchase order are present in the system?

a. 1
b. 2
c. 3
d. 4

18. Where does the purchase order originate?

a. The sales assistant

b. The computer
c. The accounts receivable clerk
d. The customer

19. What order is used to file the invoice?

a. Alphabetical order
b. Chronological order
c. Numerical order
d. No order

20. How many manual processes are there in the diagram?

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 a. 0
b. 1
c. 2
d. 3

21. The best description for the flowchart would be:

a. The customer sends a purchase order to the sales assistant who keys the data into the computer, which
captures the data in the sales file. This data is used to prepare two invoices, one of which is sent to the
customer. The computer also updates the accounts receivable data. The second copy of the invoice is
sent to the accounts receivable clerk, who files the document. The sales assistant forwards the purchase
order to the accounts receivable clerk, who files the document away.

b. The sales assistant prepares a purchase order and keys the data into the computer, which captures the
data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer.
After this the computer updates the sales data. The second copy of the invoice is electronically sent to
the accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to
the accounts receivable clerk, who files the document away.

c. The sales assistant prepares a purchase order and scans the data into the computer, which captures the
data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The
computer updates the accounts receivable data. The second copy of the invoice is electronically sent to
the accounts receivable clerk, who files the document. The sales assistant forwards the purchase order to
the accounts receivable clerk, who files the document away.

d. The sales assistant receives a purchase order and keys the data into the computer, which captures the
data in the sales file. This data is used to prepare two invoices, one of which is sent to the customer. The
second copy of the invoice is sent to the accounts receivable clerk, who files the document. The sales
assistant forwards the purchase order to the accounts receivable clerk, who files the document away.

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22.

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Refer to the diagram above. Does the logical DFD balance with the physical DFD?

a. Yes, because they have the same external entities.

b. No, because the number of bubbles in each diagram is different.
c. Yes, because they have the same data stores.
d. No, because they have different flows to and from the external entities.

23. How many data stores are updated by the computer?

a. 5
b. 4
c. 3
d. 2

24. How many data stores are read by the sales person?

a. 0
b. 1
c. 2
d. 3

25. The number of process is can be determined by examining the ______ and the number is ______.

a. Logical DFD; 12
b. Physical DFD; 2
c. Logical DFD; 4
d. Physical DFD; 12

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26. Which symbol represents a decision point in a process map?

a. 1
b. 2
c. 3
d. 4

27. Which of the following statements is NOT true?

a. The systems flowchart and the process map both tell us who is involved in a process.
b. The systems flowchart and the process map both tell us what is done in a process.
c. The systems flowchart and the process map both tell us how an activity is performed in a process.
d. The systems flowchart and process map both tell us the documents involved in a process.

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28. Which of the following statements is true?

a. Process maps and systems flowcharts can be used to examine segregation of duties.
b. Logical DFD and context diagrams can be used to examine segregation of duties.
c. Physical DFD and context diagrams can be used to examine segregation of duties.
d. None of the above.

29. The first step of preparing a process map is to:

a. identify entities and divisions.

b. draw the lanes for each division.
c. indicate any sub-functions.
d. none of the above.

30. A typical structured narrative table contains descriptions for:

a. Entities, inputs, processes, and outputs

b. Entities, inputs, outputs, and feedbacks
c. Internal entities, external entities, systems, feedbacks
d. All of the above

31. A structured narrative table helps to:

a. classify entities into internal or external.

b. making it apparent which entity is only engaged in sending and receiving data.
c. making it apparent which entity is engaged in sending and receiving data as well as performing
information-processing activities.
d. All of the above.

32. From a structured narrative table, if an entity is identified as a mere receiver and sender of data, then the
entity can be classified as:

a. Internal entity
b. External entity
c. Process
d. Data store

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33. Which of the following statements is incorrect?

a. A context diagram can be derived from the corresponding logical DFD

b. A context diagram can be derived from the corresponding physical DFD
c. Because of a and b, one does not have to draw a context diagram before drawing logical and physical
DFDs.
d. All of the above statements are incorrect.

34. Which of the following statement is incorrect?

a. Combining the process map in conjunction with the systems flowchart provides a very comprehensive
picture of a business process.
b. DFDs show less detail than the combination of process map and systems flowchart.
c. Because of a and b, the combination of process map and systems flowchart is always preferred to
DFDs.
d. None of the above

35. Which of the following statement is incorrect?

a. The process map presents an ungrouped view of the process

b. Preparing a logical DFD requires grouping the entities
c. Preparing a physical DFD requires grouping the processes
d. None of the above

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