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Transaction Processing

Total questions: 15

Worksheet time: 9mins

Name
Class
Date
1.

Which of the following commonly initiates the data input process?

a)

a business activity

b)

automatic batch processing

c)

an accounting department source document

d)

a trial balance query

2.

A typical source document could be....

a)

some type of paper document.

b)

a computer data entry screen.

c)

the company's financial statements

d)

there is no right answer

3.

Which of the following is not considered a source document?

a)

A copy of the company's financial statements.

b)

A copy of the company's shipping document.

c)

A copy of the company's sales journal.

d)

A copy of the company's ledger.

4.

Which step below is not considered to be part of the data processing cycle?

a)

data input

b)

feedback from external sources

c)

data storage

d)

data processing

5.

Which of the following statements is false?

a)

Retail stores do not have a production cycle.

b)

Financial institutions have installment-loan cycles.

c)

A service company does not have an inventory system.

d)

Every organization should implement every transaction cycle module.

6.

Johny Suparto works in the accounting department of a multinational manufacturing company. His job includes updating accounts payable based on purchase orders and checks. His responsibilities are part of the company's ...

a)

revenue cycle.

b)

expenditure cycle.

c)

financing cycle.

d)

production cycle.

7.

Many small businesses choose to outsource their payroll activities to firms that specialize in providing payroll services. Yuliani Dolores operates a payroll processing business in Cilandak Bizpark, South of Jakarta. When she sends bills out to her clients, her work is part of her firm's?

a)

Revenue Cycle.

b)

Expenditure Cycle.

c)

Financing Cycle.

d)

Production Cycle.

8.

What is the most frequent revenue cycle transaction?

a)

purchase of inventory

b)

receipt of cash

c)

sale to customer

d)

billing

9.

Identify the item below that is not one of the four different types of data processing activities.

a)

creating

b)

reading

c)

using

d)

deleting

10.

The general ledger ...

a)

summarizes the information on the trial balance.

b)

is posted in total to the general journal.

c)

only includes balance sheet accounts.

d)

summarizes the transactions in journals.

11.

For a retail business, a delivery of inventory, from a vendor (with whom there is an established credit relationship) would be initially recorded in which type of accounting record as part of which transaction cycle?

a)

purchases journal; expenditure cycle

b)

general journal; expenditure cycle

c)

general ledger; expenditure cycle

d)

cash disbursements journal; production cycle

12.

Data must be collected about three facets of each business activity. What are they?

a)

the business activity, the resources it affects, the people who participate

b)

the business activity, the transactions it creates, the impact on the financial statements

c)

the inputs, outputs and processes used

d)

who is involved, what was sold, how much was paid

13.

Common source documents for the revenue cycle include all of the following except ...

a)

sales order.

b)

receiving report.

c)

delivery ticket.

d)

credit memo.

14.

Documents that are sent to customers or suppliers and then sent back to the company in the course of a business transaction are known as ...

a)

turnaround documents.

b)

source documents.

c)

input documents.

d)

transaction documents

15.

The data processing method used by FedEx to track packages is an example of ...

a)

real-time processing.

b)

batch processing.

c)

online batch processing.

d)

real-time batch processing.