Deck 6: Flowcharting
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Deck 6: Flowcharting
1
Flowcharts should have plenty of white space. Which of the following statements is most true?
A)To ensure a flowchart has plenty of white space, it must have no more than three columns per page.
B)To ensure a flowchart has plenty of white space, it must have no more than three symbols per column.
C)Both A and B
D)Neither A nor B
A)To ensure a flowchart has plenty of white space, it must have no more than three columns per page.
B)To ensure a flowchart has plenty of white space, it must have no more than three symbols per column.
C)Both A and B
D)Neither A nor B
D
2
Which of the following would best be depicted with a systems flowchart: (i) steps in the accounting cycle, (ii) development of an internal control plan?
A)I only
B)II only
C)Both I and II
D)Neither I nor II
A)I only
B)II only
C)Both I and II
D)Neither I nor II
C
3
In which of the following situations would a systems flowchart be appropriate?
A)Documenting the steps in a financial statement audit
B)Evaluating an organization's employee training programs
C)Both A and B
D)Neither A nor B
A)Documenting the steps in a financial statement audit
B)Evaluating an organization's employee training programs
C)Both A and B
D)Neither A nor B
C
4
Flowcharts should be read:
A)From top to bottom and from left to right
B)From bottom to top and from left to right
C)From top to bottom and from right to left
D)From bottom to top and right to left
A)From top to bottom and from left to right
B)From bottom to top and from left to right
C)From top to bottom and from right to left
D)From bottom to top and right to left
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5
Which of the following statements about white space in a flowchart is most true?
A)"Adequate white space" is a matter of judgment.
B)A flowchart should not span more than three pages.
C)Both A and B
D)Neither A nor B
A)"Adequate white space" is a matter of judgment.
B)A flowchart should not span more than three pages.
C)Both A and B
D)Neither A nor B
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6
In which of the following situations would a document flowchart be appropriate?
A)Documenting the steps in a financial statement audit
B)Tracing the flow of a bank deposit slip
C)Both A and B
D)Neither A nor B
A)Documenting the steps in a financial statement audit
B)Tracing the flow of a bank deposit slip
C)Both A and B
D)Neither A nor B
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7
All of the following would be used as column headings in a systems flowchart except:
A)Cash receipts department
B)Bank deposit slip
C)Payroll clerk
D)Customer
A)Cash receipts department
B)Bank deposit slip
C)Payroll clerk
D)Customer
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8
Documents in a flowchart should have:
A)A clear origin, but not a clear termination
B)A clear termination, but not a clear origin
C)Both a clear origin and a clear termination
D)Neither a clear origin nor a clear termination
A)A clear origin, but not a clear termination
B)A clear termination, but not a clear origin
C)Both a clear origin and a clear termination
D)Neither a clear origin nor a clear termination
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9
After drawing a rough draft of a flowchart by hand, Sue should:
A)Determine which computer program she wants to use to prepare a final copy.
B)Ask for feedback on the flowchart from her supervisor.
C)Both A and B
D)Neither A nor B
A)Determine which computer program she wants to use to prepare a final copy.
B)Ask for feedback on the flowchart from her supervisor.
C)Both A and B
D)Neither A nor B
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10
Consider the following as you answer the next question: Jon is an information systems consultant with a diverse client base. Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question. I. What happens to a federal tax return once it is received by the IRS?
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
The chapter discussed four types of flowcharts. Which of the preceding questions would be answered by two different types?
A)I and III
B)II and IV
C)II and V
D)IV and V
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
The chapter discussed four types of flowcharts. Which of the preceding questions would be answered by two different types?
A)I and III
B)II and IV
C)II and V
D)IV and V
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11
Which kind of flowchart shows the logic associated with instructions given to a computer?
A)Systems
B)Program
C)Document
D)Hardware
A)Systems
B)Program
C)Document
D)Hardware
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12
Consider the following as you answer the next question: Jon is an information systems consultant with a diverse client base. Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question.
I) What happens to a federal tax return once it is received by the IRS?
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
How many of the preceding questions would best be answered by preparing a program flowchart?
A)Zero
B)One
C)Three
D)Five
I) What happens to a federal tax return once it is received by the IRS?
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
How many of the preceding questions would best be answered by preparing a program flowchart?
A)Zero
B)One
C)Three
D)Five
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13
Ralph was preparing a systems flowchart that explained how to reconcile a bank statement. Which of the following should he include as column headings: (i) bank statement, (ii) accounting clerk, (iii) bank.
A)I and II only
B)II and III only
C)I and III only
D)I, II and III
A)I and II only
B)II and III only
C)I and III only
D)I, II and III
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14
Documents involved in a business process should have a clear termination. Which of the following best applies that principle?
A)An arrow connecting a document with a filing symbol
B)A document moving between columns in a flowchart
C)Both A and B
D)Neither A nor B
A)An arrow connecting a document with a filing symbol
B)A document moving between columns in a flowchart
C)Both A and B
D)Neither A nor B
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15
Which kind of flowchart shows relationships between computers, printers, monitors and similar devices?
A)Systems
B)Program
C)Document
D)Hardware
A)Systems
B)Program
C)Document
D)Hardware
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16
Consider the following as you answer the next question: Jon is an information systems consultant with a diverse client base. Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question. I. What happens to a federal tax return once it is received by the IRS?
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
Which of the preceding questions would best be answered by preparing a systems flowchart?
A)I, II and III
B)II, III and IV
C)II, IV and V
D)All of the above
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
Which of the preceding questions would best be answered by preparing a systems flowchart?
A)I, II and III
B)II, III and IV
C)II, IV and V
D)All of the above
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17
Consider the following as you answer the next question: Jon is an information systems consultant with a diverse client base. Some of his clients recently posed the questions listed below; Jon is considering which type of flowchart would best be used to answer each question.
I) What happens to a federal tax return once it is received by the IRS?
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
Which of the preceding questions would best be answered by the type of flowchart indicated below?
A)I and II, document flowchart
B)II and IV, systems flowchart
C)I and II, systems flowchart
D)II and IV, document flowchart
I) What happens to a federal tax return once it is received by the IRS?
Ii) How should a company calculate payroll withholding taxes?
Iii) What kind of computer network is in place at a local IRS office?
Iv) What process does an organization employ to determine how to invest money in a pension fund?
V) What steps must be completed to write and publish an accounting textbook?
Which of the preceding questions would best be answered by the type of flowchart indicated below?
A)I and II, document flowchart
B)II and IV, systems flowchart
C)I and II, systems flowchart
D)II and IV, document flowchart
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18
Which of the following is most likely to be seen in a hardware flowchart?
A)Scanner
B)Web browser
C)Textbook
D)None of the above
A)Scanner
B)Web browser
C)Textbook
D)None of the above
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19
The title of a systems flowchart included the following information: "Systems flowchart of the inventory purchasing process. Page 1 of 2." Which of the following would you expect to see as column headings in the flowchart: (i) supplier, (ii) Page 1, (iii) purchasing agent.
A)I and II only
B)I and III only
C)II and III only
D)I, II and III
A)I and II only
B)I and III only
C)II and III only
D)I, II and III
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20
Which of the following should be placed at the top of each page of a systems flowchart: (i) the number of columns in the flowchart, (ii) the number of pages in the flowchart, (iii) the name of the process depicted?
A)I and II only
B)I and III only
C)II and III only
D)I, II and III
A)I and II only
B)I and III only
C)II and III only
D)I, II and III
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21
Consider the flowchart below as you respond to the next question:
Systems flowcharts can be used in AIS work to evaluate internal controls. Which of the following statements is most true based on the systems flowchart above?
A)Allowing the salesperson to approve customer credit weakens internal control.
B)Using an electronic database for customer data weakens internal control.
C)Both A and B
D)Neither A nor B

A)Allowing the salesperson to approve customer credit weakens internal control.
B)Using an electronic database for customer data weakens internal control.
C)Both A and B
D)Neither A nor B
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22
A properly prepared systems flowchart can be used to:
A)Describe an organization's method of collecting cash from its clients.
B)Train new employees in an organization's method of collecting cash from its clients.
C)Both A and B
D)Neither A nor B
A)Describe an organization's method of collecting cash from its clients.
B)Train new employees in an organization's method of collecting cash from its clients.
C)Both A and B
D)Neither A nor B
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23
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
According to ANSI, flowchart symbols can be divided into four main groups. Which symbols belong to the "file" group?
A)Symbols H and J
B)Symbols A and H
C)Symbols A and J
D)None of the above. "File" is not one of the groups.

A)Symbols H and J
B)Symbols A and H
C)Symbols A and J
D)None of the above. "File" is not one of the groups.
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24
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
One of the basic design principles of flowcharts states that documents should have a clear point of termination. Which symbol would apply that principle?
A)Symbol B
B)Symbol D
C)Symbol F
D)Symbol J

A)Symbol B
B)Symbol D
C)Symbol F
D)Symbol J
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25
A properly prepared systems flowchart can be used to:
A)Evaluate internal controls in the AIS.
B)Determine which processes are completed manually in the AIS.
C)Both A and B
D)Neither A nor B
A)Evaluate internal controls in the AIS.
B)Determine which processes are completed manually in the AIS.
C)Both A and B
D)Neither A nor B
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26
A properly prepared systems flowchart can be used to:
A)Make recommendations on improving business processes.
B)Identify some of a company's risk exposures.
C)Both A and B
D)Neither A nor B
A)Make recommendations on improving business processes.
B)Identify some of a company's risk exposures.
C)Both A and B
D)Neither A nor B
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27
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
Which of the following symbols should always appear in a pair on the same page of a systems flowchart?
A)Symbol B
B)Symbol C
C)Symbol D
D)Symbol H

A)Symbol B
B)Symbol C
C)Symbol D
D)Symbol H
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28
Consider the flowchart below as you respond to the next question:
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which of the following statements about the systems flowchart above is most true?
A)Symbol A should be inserted after "remit payment."
B)Symbol A should be inserted before "take order."
C)Both A and B are true.
D)Neither A nor B is true.

A)Symbol A should be inserted after "remit payment."
B)Symbol A should be inserted before "take order."
C)Both A and B are true.
D)Neither A nor B is true.
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29
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
Which of the following labels would you expect to find inside Symbol J?
A)By date
B)By name
C)Either A or B
D)Neither A nor B

A)By date
B)By name
C)Either A or B
D)Neither A nor B
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30
Consider the flowchart below as you respond to the next question:
Systems flowcharts can be used in AIS work to recommend process improvements. Which of the following statements is most true based on the systems flowchart above?
A)The company may benefit from implementing online order taking.
B)The company may benefit from implementing a lockbox system.
C)Both A and B
D)Neither A nor B

A)The company may benefit from implementing online order taking.
B)The company may benefit from implementing a lockbox system.
C)Both A and B
D)Neither A nor B
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31
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
Symbol A depicts:
A)A decision.
B)A terminator.
C)A document.
D)A predefined process.

A)A decision.
B)A terminator.
C)A document.
D)A predefined process.
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32
Consider the flowchart below as you respond to the next question:
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which of the following statements about the systems flowchart above is most true?
A)Symbol B may be inserted between "approve credit" and "deliver goods."
B)Symbol B may be inserted between "start" and "take order."
C)Both A and B are true.
D)Neither A nor B is true.

A)Symbol B may be inserted between "approve credit" and "deliver goods."
B)Symbol B may be inserted between "start" and "take order."
C)Both A and B are true.
D)Neither A nor B is true.
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33
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
"Prepare purchase order" could be represented in a systems flowchart with any of the following except:
A)Symbol A
B)Symbol F
C)Symbol G
D)Symbol I

A)Symbol A
B)Symbol F
C)Symbol G
D)Symbol I
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34
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
According to ANSI, flowchart symbols can be divided into four main groups. Which of the following symbols belong to different groups?
A)Symbols C and D
B)Symbols C and E
C)Symbols A and I
D)Symbols G and I

A)Symbols C and D
B)Symbols C and E
C)Symbols A and I
D)Symbols G and I
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35
Consider the flowchart below as you respond to the next question:
Flowcharts should be organized in columns based on areas of responsibility. The process depicted would benefit from reorganization into __ departments within the company.
A)Two
B)Three or four
C)Five or six
D)More than six

A)Two
B)Three or four
C)Five or six
D)More than six
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36
Consider the flowchart below as you respond to the next question:
Which of the following statements is most true based on the systems flowchart above?
A)The credit approval process is completely automated.
B)The type and nature of documents used in the system should be clearer.
C)Both A and B
D)Neither A nor B

A)The credit approval process is completely automated.
B)The type and nature of documents used in the system should be clearer.
C)Both A and B
D)Neither A nor B
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37
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
According to ANSI, flowchart symbols can be divided into four main groups. Which symbols belong to the "data" group?
A)Symbols C and H
B)Symbols A and H
C)Symbols A and C
D)None of the above. "Data" is not one of the groups.

A)Symbols C and H
B)Symbols A and H
C)Symbols A and C
D)None of the above. "Data" is not one of the groups.
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38
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
According to ANSI, flowchart symbols can be divided into four main groups. Which of the following symbols belong to the same group?
A)Symbols C and E
B)Symbols A and F
C)Symbols A and C
D)Symbols E and F

A)Symbols C and E
B)Symbols A and F
C)Symbols A and C
D)Symbols E and F
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39
Consider the following flowchart symbols as necessary as you respond to the remaining questions in this chapter:
Symbol C depicts:
A)An off-page connector.
B)An on-page connector.
C)A manual process.
D)A database.

A)An off-page connector.
B)An on-page connector.
C)A manual process.
D)A database.
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40
Which of the following documents can be used to assess risk and recommend internal controls?
A)Systems flowchart
B)Risk / control matrix
C)Both A and B
D)Neither A nor B
A)Systems flowchart
B)Risk / control matrix
C)Both A and B
D)Neither A nor B
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41
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. In a systems flowchart of the Celebration Theatre case, which of the following is most likely to appear immediately after "start?"
A)Symbol A
B)Symbol I
C)Either Symbol A or Symbol I
D)Some other symbol

A)Symbol A
B)Symbol I
C)Either Symbol A or Symbol I
D)Some other symbol
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42
Analyze the flowchart below and the statements which follow. Determine which statements are true based on the flowchart. 

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43
Fill in the blanks in each statement below based on the flowchart design considerations discussed in the text.
A. Flowcharts should be read from _____ and ______.
B. Flowcharts should have plenty of ______.
C. Flowcharts should have a ______.
D. Flowcharts should be organized in columns that depict ______.
E. Documents involved in a business process should have a clear ___ and a clear ___.
A. Flowcharts should be read from _____ and ______.
B. Flowcharts should have plenty of ______.
C. Flowcharts should have a ______.
D. Flowcharts should be organized in columns that depict ______.
E. Documents involved in a business process should have a clear ___ and a clear ___.
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44
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which symbol would represent the tickets?
A)Symbol A
B)Symbol B
C)Symbol F
D)Symbol I

A)Symbol A
B)Symbol B
C)Symbol F
D)Symbol I
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45
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which of the following would best determine whether to use Symbol G or Symbol I to represent the process of selling tickets at the box office?
A)Whether the process is completed manually or with information technology
B)Whether the flowchart will be read by someone who understands the process of selling tickets
C)Whether the tickets are sold to a subscriber or a non-subscriber
D)Any of the above could be used to make that determination.

A)Whether the process is completed manually or with information technology
B)Whether the flowchart will be read by someone who understands the process of selling tickets
C)Whether the tickets are sold to a subscriber or a non-subscriber
D)Any of the above could be used to make that determination.
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46
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which of the following is most likely to be represented with Symbol B?
A)A patron's decision to purchase tickets
B)The theatre management's decision about which plays to produce
C)Determining whether a patron is a subscriber
D)All of the above

A)A patron's decision to purchase tickets
B)The theatre management's decision about which plays to produce
C)Determining whether a patron is a subscriber
D)All of the above
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47
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.Which of the following statements would be most true in a systems flowchart of the Celebration Theatre case?
A)One of the flowchart columns would have "patrons" as its heading.
B)One of the flowchart columns would have "theatre personnel" as its heading.
C)Both A and B are true.
D)Neither A nor B is true.
A)One of the flowchart columns would have "patrons" as its heading.
B)One of the flowchart columns would have "theatre personnel" as its heading.
C)Both A and B are true.
D)Neither A nor B is true.
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48
The chapter discussed four types of flowcharts. Which one would be most appropriately used in each of the following independent situations?
A. Demonstrating how to create a procedures manual
b. Explaining what happens in a financial statement audit
c. Illustrating the steps in the accounting cycle
d. Showing the relationship between computers and printers within an office building
e. Tracing the path of a check from the time it is written until it is paid by the bank
f. Writing computer code that will generate general purpose financial statements
A. Demonstrating how to create a procedures manual
b. Explaining what happens in a financial statement audit
c. Illustrating the steps in the accounting cycle
d. Showing the relationship between computers and printers within an office building
e. Tracing the path of a check from the time it is written until it is paid by the bank
f. Writing computer code that will generate general purpose financial statements
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49
The chapter discussed four types of flowcharts; flowcharts can impact the design, implementation and evaluation of an accounting information system. Determine whether each statement below is: (i) always true, (ii) sometimes true or (iii) never true.
A. A document flowchart should be used as part of developing an enterprise risk management plan based on the COSO framework.
B. A hardware flowchart can be a guide in recommending technology-related internal controls.
C. Because the "S" in AIS stands for "system," only systems flowcharts are useful in AIS work.
D. Program flowcharts are never relevant in accounting information systems.
E. Since most documents in an AIS are electronic, document flowcharts are rarely relevant in designing, implementing and evaluating accounting information systems.
A. A document flowchart should be used as part of developing an enterprise risk management plan based on the COSO framework.
B. A hardware flowchart can be a guide in recommending technology-related internal controls.
C. Because the "S" in AIS stands for "system," only systems flowcharts are useful in AIS work.
D. Program flowcharts are never relevant in accounting information systems.
E. Since most documents in an AIS are electronic, document flowcharts are rarely relevant in designing, implementing and evaluating accounting information systems.
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50
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. In a systems flowchart of the Celebration Theatre case, Symbol H is most likely to appear in which column?
A)Patron
B)Theatre personnel
C)Subscriber database
D)Patron database

A)Patron
B)Theatre personnel
C)Subscriber database
D)Patron database
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51
Fill in the blanks in each statement below based on the flowchart design steps discussed in the chapter.
A. Establish the ______.
B. Determine ______.
C. List ______ performed within each ______.
D. Select appropriate ______.
E. Prepare a ______.
F. ______ the flowchart with others.
G. ______ as needed.
A. Establish the ______.
B. Determine ______.
C. List ______ performed within each ______.
D. Select appropriate ______.
E. Prepare a ______.
F. ______ the flowchart with others.
G. ______ as needed.
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52
The chapter suggested a seven-step process for creating a systems flowchart. Consider how you register for courses and pay your fees each term; complete the first four steps (and only the first four steps) of the seven-step process within that context.
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53
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which symbol would represent the ticket sales database?
A)Symbol C
B)Symbol F
C)Symbol H
D)Symbol J

A)Symbol C
B)Symbol F
C)Symbol H
D)Symbol J
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54
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. The process of selling tickets at the box office could be represented with any of the following symbols except:
A)Symbol F
B)Symbol G
C)Symbol I
D)Symbol J

A)Symbol F
B)Symbol G
C)Symbol I
D)Symbol J
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55
Consider the process you use to register for courses and pay your fees each term. Referring to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J., give one specific example of Symbols A, B, F, G, H, and I within the context of that process. 

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56
Prepare a systems flowchart based on the following case: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others. Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance. If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.
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57
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.The first step in creating a flowchart is to define the system boundary. Which of the following is most likely to be outside the system boundary?
A)Patrons
B)Theatre personnel
C)Box office
D)Advertising firm
A)Patrons
B)Theatre personnel
C)Box office
D)Advertising firm
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58
Refer to the following case as you respond to the next question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year. 30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter. They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter. Quarterly subscriptions offer a 25% discount from the prices of single tickets. Patrons may purchase tickets over the phone, at the box office or via the theatre's web site. All tickets are held at the box office where they can be picked up as early as one week prior to the performance. The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check. All tickets purchased over the phone or via the web site must be paid for with a major credit card. Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.
Refer to the previously presented set of flowcharting symbols labeled Symbol A through Symbol J. Which of the following is most likely to be represented with Symbol I?
A)Open seating plan
B)Discounted tickets
C)Creating advertising for the web site
D)None of the above

A)Open seating plan
B)Discounted tickets
C)Creating advertising for the web site
D)None of the above
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59
Please refer to the following flowchart as you respond to the next problem: 

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60
List the six design principles associated with flowcharting discussed in the text.
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61
The systems development life cycle comprises seven steps: initiation / planning, requirements analysis, design, build, test, implementation, and operations and maintenance. In which phases of the SDLC would a systems flowchart be useful? Justify your response.
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