Chapter 2—Introduction to Transaction Processing
TRUE/FALSE
1. Processing more transactions at a lower unit cost makes batch processing more efficient
... [Show More] than real-time
systems.
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2. The process of acquiring raw materials is part of the conversion cycle.
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3. Directing work-in-process through its various stages of manufacturing is part of the conversion cycle.
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4. The portion of the monthly bill from a credit card company is an example of a turn-around document.
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5. The general journal is used to record recurring transactions that are similar in nature.
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6. Document flowcharts are used to represent systems at different levels of detail.
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7. Data flow diagrams represent the physical system.
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8. System flowcharts are often used to depict processes that are handled in batches.
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9. Program flowcharts depict the type of media being used (paper, magnetic tape, or disks) and terminals.
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10. System flowcharts represent the input sources, programs, and output products of a computer system.
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11. Program flowcharts are used to describe the logic represented in system flowcharts.
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12. Batch processing systems can store data on direct access storage devices.
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13. Selecting a specific record from a master file containing millions of records requires a direct access file
environment.
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14. The box symbol represents a temporary file.
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15. Auditors may prepare program flowcharts to verify the correctness of program logic.
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16. A control account is a general ledger account which is supported by a subsidiary ledger.
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17. The most significant characteristic of direct access files is access speed.
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18. Real time processing is used for routine transactions in large numbers.
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19. Batch processing is best used when timely information is needed because this method processes data
efficiently.
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20. An inverted triangle with the letter “N” represents a file in “name” order.
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21. Real-time processing in systems that handle large volumes of transactions each day can create
operational inefficiencies.
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22. Operational inefficiencies occur because accounts unique to many concurrent transactions need to be
updated in real time.
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