#non-sequential chapter 22
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LevelDB is not a SQL Database
LevelDB stores keys, values and arbitrary Byte arrays. Data is sorted by key. It supports batching forward and reverse iteration, as well as compression of data via Google's Snappy compression tool.
LevelDB is not a SQL database. It does not support SQL queries, which is different from other NoSQL or dbm stores. It is not able to support indexes. LevelDB is used by applications as an library. It does not provide an interface for command-line or a server.
MariaDB 10.0 includes an engine for storage that lets users query LevelDB tables directly from MariaDB. [6]
LevelDB is based on concepts from Google's Bigtable database system. The table implementation for the Bigtable system was created in the year 2004, and is based on a different Google internal code base than the LevelDB code. This code base is dependent on a variety of Google code libraries that aren't available for open source. This is why it would be difficult to open source the code. Sanjay Ghemawat and Jeff Dean wanted to create a system that was comparable to the Bigtable tablet stack. It would have minimal dependencies, be open sourced and compatible with Chrome's IndexedDB implementation. They wrote LevelDB in the beginning of 2011, using the same general design as the Bigtable tablet stack, but not sharing any of the code. [7]
Usage[edit]
LevelDB is the backend database of Google Chrome’s IndexedDB. It is also one of the supported backends to Riak. [88 Bitcoin Core and go–ethereum also store blockchain metadata with the LevelDB Database. [9] Minecraft Bedrock Edition uses a modified version to store chunks and entity data storage. 10. Autodesk AutoCAD 2016 also uses LevelDB.
Performance[edit]
Google has released benchmarks that compare LevelDB's performance with SQLite and Kyoto Cabinet in different scenarios. 11 LevelDB is superior to both SQLite & Kyoto Cabinet in sequential-order read and write operations. LevelDB excels in batch writes but is slower than SQLite when it comes to large values. MINECRAFT SERVERS After SQLite configuration errors were found in an earlier version, the benchmarks for the current version were updated. The updated benchmarks[13] show LevelDB outperforms Berkeley DB. However these tests also reveal OpenLDAP LightningDB to be significantly quicker (10x in certain scenarios) for read operations (e.g. batch and synchronous writes, see the link above) and is nearly equal throughout the test.
Please be aware that the benchmarks listed above are from the year 2011 through 2014. They may not be historical in any way. SQLite, for example was significantly more efficient. [14]
Bugs and reliability [edit]
LevelDB has been known to have database corruption bugs. [15][16][17][18][19][20] A study from 2014 has found that, on older (non-checksummed) file systems, the database could become corrupted after a crash or power failure. [21]
Lightning Memory-Mapped Database rocksDB an open-source, free and free-of-cost software portal
References[edit]
^ "Release 1.23". 23 February 2021. Retrieved 13 March 2021. "Google Research Scientists and Engineers: Jeffrey Dean". Google, Inc. Sanjay Ghemawat Research Scientists and Engineers Google, Inc. ^ "Google Open-Sources NoSQL Database Named LevelDB". ReadWriteWeb. July 30, 2011. Archived from the original on August 16 in 2011. Retrieved July 30, 2011. ^ "Google Open Source Blog: LevelDB: A Fast Persistent Key-Value Store". Google, Inc. ^ LevelDB storage engine ^ Jeff Dean. "LevelDB mailing list: "Current Status of LevelDB"". ^ LevelDB. Docs.basho.com. Retrieved 2013-09-18. ^ Andreas M. Antonopoulos. "Chapter 7. The Blockchain". Retrieved on January 8, 2015. ^ "Bedrock Edition level format". ^ "LevelDB Benchmarks". Google, Inc. Retrieved from the original on 2008-08-20. ^ "LevelDB Benchmark discussion". Database Microbenchmarks, Archived 2014-08-10 at the Wayback Machine Symas Corporation. 2012-09. Retrieved 22 October 2016. The following article is a summary of"Measuring the CPU usage in SQLite". Repairing LevelDB Problems * google/leveldb GitHub Unrecoverable Chromium corruption and corruption following power loss Corrupt in Ethereum All File System Are Not Equal: The Complexity of creating crash-proof applications 2014. pp. 433-448. ISBN 9781931971164. External links[editISBN 9781931971164. External links[edit
Official website
v
t
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Chromium OpenRefine Tesseract
Carbon Dart Go Sawzall
AMP Angular AngularJS Beam Bazel Blockly Closure Tools Cpplint FlatBuffers Flutter Gears Gerrit Guava gRPC Gson Guetzli Guice gVisor Kubernetes LevelDB libvpx NaCl OR-Tools Polymer TensorFlow
AOSP Chromium OS Fuchsia gLinux Goobuntu
Code-in Google LLC v. Oracle America, Inc.
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Non-Sequential [Ch. 22]
Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader
One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him.
Word Count: 2,600
Chapter 21
Y/N was still crying when she got back. Or at least she assumed she had returned to her present. But there was never really knowing until she got her bearings. Except she wasn’t just crying. She was sobbing. Her entire body shook with emotion as the tears fell and fell and fell.
She couldn’t even figure out where she was because her vision was so blurry with the tears that wouldn’t stop. It took her a few minutes to get ahold of herself. She forced a few deep breaths to try and calm down.
It was dark and the grass was cool beneath her feet. She looked up at the moon as she rubbed snot from her nose with the back of her hand.
There was only one place in the world where the moon looked that bright.
So, she was back in Wakanda. That was good at least.
What else could she recognize?
Y/N turned around in a circle, taking in her surroundings. Then she squinted and realized she knew exactly what was in the distance.
Her feet started forward without any command from her mind.
Next think Y/N knew, she was standing in front of Bucky’s hut.
Her fist was shaking as she knocked on the wood door. The raps were sporadic and different volumes. She heard shuffling immediately from the other side.
“Y/N?” Bucky gasped as he opened the door.
“B-Bucky,” she thought she whispered it, but it came out as a whimper.
Despite her being as naked as the day she was born, Bucky was only staring in horror as Y/N’s bloodshot eyes began crying again.
“You’re OK,” she whimpered. But it was clear she was trying to convince herself.
Seeing her cry threw Bucky into action. It was literally painful for him to see. He pulled her to his chest. And for the first time since losing his prosthetic, he wished he had two arms so he could hold her closer, tighter, keep her safer.
Her sobbing continued and Bucky just held on until she could catch her breath and settle down. Eventually it quieted down and slowed.
He pulled away ever so slightly, only so he could actually look at her face.
Bucky had been so terrified by her sobbing that he hadn’t noticed her split lip.
He gripped her chin softly. But the look in his eyes was stern and dark. “What happened? Who did this to you?”
The questions only drew a new layer of tears across Y/N’s eyes.
His eyes then searched for other obvious injuries. It wasn’t degrading for her naked body, for he was like a doctor looking across his patient. He let out a breath when she didn’t seem to be injured elsewhere.
“Come on,” Bucky sighed, realizing she didn’t need to be interrogated right now. “I’ll get you some clothes and make you some tea.”
Y/N seemed to snap out of it then, finally realizing that she had just swarmed Bucky’s home sobbing and fully naked.
Her cheeks blushed in humiliation. “I-I’m so sorry.” Then she stepped away and moved her arms to try and give herself some decency.
“You got nothing to be sorry for, kid.” Bucky only looked at her eyes as he replied. Her nudity didn’t make him bashful like it once made Steve.
He walked past her to shut the door and Y/N quickly scurried to find the nearest blanket to wrap herself in.
In just a few minutes, Bucky gave her some of his more American-styled clothes to Y/N: a matching black pair of sweatpants and hoodie. Shuri had insisted on giving him some to make him feel more at home.
Y/N was sitting in one of the chairs at Bucky’s dinner table, hands wrapped tightly around a hot mug of tea as if it was a lifeline.
Bucky had been silently watching her for awhile now, unsure of how to begin the conversation. He was worried and, quite frankly, a little scared. Scared something happened to her, scared it was something he did that he couldn’t remember. But if that were true, why had she run into his arms so desperately?
“Do you…” Y/N’s voice cracked and she stopped immediately. She took a deep breath and then sipped some tea, ignoring the burn from it being too hot. “Do you remember falling from the train?”
Bucky gave her a dark smirk. “Kind of hard to forget. Wish I could.”
But Y/N shook her head. “No, not falling. After you fell. Do you remember when you finally…hit the ground?” There wasn’t an easier way to describe it.
Bucky’s brow furrowed and his eyes stared into the distance.
From his expression alone, Y/N realized that he didn’t remember.
“No. I don’t–I don’t think I do. There’s been flashes before. Snow. Being dragged through it. But…No, I don’t remember.” He almost sounded disappointed in himself.
Y/N just nodded slowly, avoided his gaze, and took another sip of tea.
“Y/N,” his voice so gentle and worried that she had no choice but to respond to it by looking up at him. “Are you OK?”
Her eyes flickered back down to the bottom of her mug. “I just killed someone.”
Bucky’s breathing stopped.
“When I traveled…I was with you, Bucky. Right after you hit the ground. Your blood…it was everywhere. Hydra got there right after I did. I tried to – I don’t know what the fuck I was thinking. But I tried to stop them from taking you. I took your gun and I…I shot one of them.”
It all happened so fast. One second Y/N was crying and shaking again, and then next Bucky had her in his lap. Her face buried in his neck as he rubbed her back and gave her words of comfort.
“I’m sorry, Y/N. I’m so damn sorry,” he kept muttering that to her.
It took her a bit to realize that the way he was saying it made it clear that he was taking full responsibility for what happened to her. Because Bucky knew she killed someone trying to protect him. She got a split lip defending him from his inevitable captors.
“Then I showed up back here, not far from your hut. I just needed to know that you were OK. My mind – I don’t know – it was convinced you were still hurt. Still a prisoner.”
“I’m fine, Y/N.” He pulled her face back to look at him. “I’m alright. OK?”
She nodded, wiping her tears away.
“I’m just worried about you,” Bucky muttered.
“Can I stay here tonight?” She whispered after a few moments. “I just don’t want to go back to that empty room at the palace, all alone.”
“Of course.” But the truth was that Bucky had already decided she wasn’t getting out of his sight until he was convinced she wasn’t going to have another breakdown.
“How about I make you something to eat?” He offered.
Y/N shook her head. “I’m not hungry. And I’m pretty sure I’ll throw up if I try to eat anything.”
Bucky accepted that, being all too familiar with the feeling.
The small and cozy hut filled with silence.
“Can we just…can we do something normal?” Y/N finally asked. “Maybe watch a movie or something?”
He sighed and gave her a soft smirk. “Of course.”
They moved from the dinner table to the small little alcove that could be considered Bucky’s living room. He sat down first and was surprised when Y/N immediately curled up next to him, resting her head on his chest and draping her right arm across his torso.
“What should we watch?” He asked her, trying to slow the beating of his heart. It wasn’t all that hard. He’d been trained to do such things long ago.
“Whatever you want,” she murmured tiredly. It really didn’t matter. She could already feel the exhaustion from time traveling starting to consume her. Once her mind could finally process that Bucky was fine, that he wasn’t still bleeding out in that dreadful snow, her body allowed itself to rest.
Bucky put on It Happened One Night. 30 minutes in, he was just about to tell Y/N how he and Steve used to watch the movie whenever it was in the drive-in theater on the outskirts of Brooklyn. But when he looked down, he found Y/N already fast a sleep against him.
It felt good, her body pressed up against him – so warm and yet so vulnerable. She trusted Bucky, felt safe in his grasp. It was the first time since before the war that Bucky felt like he could protect someone instead of hurt them.
But then the guilt found its way in. She shouldn’t be with him like this. No, she should be in Steve’s arms. She belonged to him, not Bucky. Yes, she was a person, not a thing. But Steve belonged to her just as much as she belonged to him. So, where did that leave Bucky?
Bucky let himself sit like that for the rest of the movie. Maybe it wasn’t as inappropriate as he thought. Or maybe he was just being utterly selfish.
When the end credits started rolling, Bucky realized he couldn’t carry Y/N’s sleeping form to his bed. Not with only one arm. That was the thing about being around Y/N. Bucky realized that his prosthetic could’ve been used for more than just harm.
“Y/N,” he whispered to her softly, trying to rouse her from her sleep without completely startling her.
“Hmm?” She mumbled back without opening her eyes.
“You don’t want to sleep on this couch. Let’s get you to bed.”
“Mhmm.”
Bucky couldn’t help but chuckle. “OK. Come on, kid.”
She stood up like a zombie, rubbing the sleep from her eyes and letting Bucky guide her to the bed on the other side of the hut.
Y/N crawled into the bed without hesitation and it seemed like she had fallen right back to sleep. Bucky pulled up the covers around her shoulders and switched the lamp off.
But when she heard Bucky’s steps start retreating, her eyes opened.
“Where are you going to sleep?” She mumbled sleepily.
“On the couch.”
“If I’m not allowed to sleep on the couch, neither are you.” She told him rather firmly for having just been asleep.
Bucky’s hesitation was obvious.
“Please? I’ll keep my hands to myself, I promise.” She tried to tease.
He cleared his throat. “I didn’t realize that’s what I had to worry about.”
“Then what are you worried about?” She challenged.
“Y/N, Steve – I…”
“It’s just sleep, Bucky.”
But was that really just all it was?
Y/N didn’t have the courage to confess that she didn’t want to let Bucky out of her sight just yet.
Bucky didn’t have any more self-control. Slowly he slipped under the covers on the opposite side of the bed, trying to stay as far away from her as possible.
Y/N rolled on her side to face him. Her eyes went from studying his face, down his neck, and across his shoulder, until they landed on the stump where his left arm once was. It was covered by the short sleeve of a t-shirt now, but Y/N still stared at it.
“Does it ever hurt still?” Y/N whispered.
Bucky thought about lying in attempt to ease her worry. But something about the intimacy that was being shared between them stopped him.
“Sometimes,” he admitted.
“Why won’t you let Shuri make you a new arm?”
Y/N had wondered about it for quite some time, but never felt like it was appropriate to ask him.
“Didn’t think I deserved it.” Then he took a deep breath. “But mostly…I thought I was less dangerous without it.”
Y/N’s face squeezed in sadness from what he said.
“Shuri promises those words our out of my head. We’ve tested it about a hundred times – mostly just to prove it to me. But sometimes I still feel like I can turn back into…him…at any moment.”
To both of their surprise, Y/N reached across the bed and cupped Bucky’s cheek.
“You escaped them, Bucky. Don’t let them keep having control over your life, even after you’re free.”
He barely nodded. “I will if you promise to do the same.”
Y/N held her breath.
Maybe that’s why there was something between her and Bucky that seemed to be impossible to find between her and Steve. The two of them both survived. After being beaten and tortured and manipulated by Hydra, they both survived. Steve had seen a lot in his lifetime, but he had never been broken to a point of preferring death over life.
“I promise,” Y/N hardly even whispered.
———————————————
Y/N woke up surprised to find an empty bed.
But Bucky wasn’t hard to find, sitting in the kitchen on the other side of the hut. His eyes were glazed over, staring into the distance. His mind was racing through thoughts and images Y/N could not see but could sense their presence.
There was a mug of coffee steaming in front of him.
Y/N wondered how many cups he’d already had while she still slept.
“You’re up early…” Y/N practically croaked from using her voice for the first time after sleeping.
Bucky blinked and returned to the present, eyes shooting over to her still laying in his bed.
“Didn’t sleep much,” he answered with an embarrassed smirk and shrug.
She squinted at him. “Is ‘didn’t sleep much’ code for you didn’t sleep at all?”
Bucky just cleared his throat, not wanting to start the morning off by lying to her.
Y/N let it slide.
In truth, Bucky had watched over her all night. He was scared she’d travel again in her sleep or that she’d sneak back to the palace while he slept. Meanwhile, he ransacked his own brain trying to remember the moments after he fell from that train. He gave himself a migraine from the strain of it all.
Y/N tiptoed over to the table and Bucky immediately shot up to make her a cup of coffee as well.
“Thank you,” she muttered as she took it from his grasp.
His eyes stared at the her split lip. It somehow looked worse as it started its healing process. “Maybe I could teach you some self-defense, kid.”
She blinked at him.
“Has Steve ever shown you?” He asked.
She blinked again. “Only a little bit. Nat too.”
He nodded. Then he watched her take a sip of coffee.
“I…” he took a deep breath. “I think I remember you being there.”
Y/N froze.
“My mind’s a mess. I guess…I guess when I did get flashes of you, I was convinced I was imagining it. I thought I was dying. I mean, I was dying. So, I figured my mind showed me what I would want to see in my final moments.”
“Bucky, I–”
But Y/N was interrupted by a cellphone ringing. She jumped at the sound.
Bucky did not. Without saying anything, he got up and grabbed a cellphone, a model that Y/N hadn’t seen in probably over a decade.
“That’ll be Steve,” he told her, without any emotion, as he plopped the phone in front of her.
Y/N shared a moment with Bucky before quickly picking it up before it could stop ringing and walked outside as she answered it.
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Chapter 23
Thank you for your patience. I don’t know what’s gotten into me, but it’s never been this hard to keep me writing a series.
#marvel reader insert#steve rogers x reader#captain america x reader#steve rogers series#pre serum steve rogers#pre-serum!steve rogers#pre serum!steve rogers x reader#pre-serum!steve rogers series#non-sequential#non-sequential series#non-sequential chapter 22#bucky barnes reader insert#bucky barnes angst#bucky barnes x reader#steve rogers angst#bucky barnes x reader x steve rogers#steve rogers x reader x bucky barnes#bucky x reader#invisible anonymous monsters#invisibleanonymousmonsters
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11 and 22?
hellooo thank you for the ask <3
11. What do I envy in other writers?
brevity. simplicity, flexibility, knowing when to stop planning and start writing. shamelessness, not stressing about the opinions of people who are looking for reasons to hate you anyway, the ability to dive into concepts with no research and no structured plans yet still come out with something that moves and breathes. the ability to infuse value into concepts more happy than painful, to turn slice-of-life into an art, to do something meaningful without a plot. speed. focus. both writing non-sequentially (in the meta form) and using flashbacks. vocabulary. the ability to create atmospheric pain and gloom that feels meaningful and not just self-flagellating.
22. Rereading my old works and how I feel about them:
all the time, to an embarrassing extent. there's this 6-month period where I love what I've written and I reread it often but then it hits the cutoff and I'm like oh....cringe and terrible, this needs rewriting. I've orphaned and anonymised most of my early fics because I can't stand them, plus they were carlando, but when something's fresh I reread it obsessively. the earlier chapters of rallyfic need a total rewrite. it's not a hard and fast timeframe though: fsfic may be the best thing I've ever written and it gets better with each reread, and on the other hand I cringed to reread who was, and is, and is to come just days after I posted it, but I think that has to do with the highly personal nature of the piece.
#i don't want to delete fics because i think it's mean unless you really have to... i should totally orphan my carlandos but#i'm worried one day i'll want them 100% gone and i can't delete orphaned works#so they sit in my stats page and haunt me#asks#fic things#anon#thank you so much for the questions#i really had to think about the first one and narrow down the important things#but you know.....keep pushing keep going keep going keep going keep going it will all be okay <3
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Revelation, Coronavirus, and the Mark of the Beast: How Should Christians Read the Bible’s Most Fascinating Book? Part 1
Kevin DeYoung
Whenever there is a cataclysmic global crisis—be it war, rumors of war, or a novel coronavirus—we see a sharp uptick of interest in the book of Revelation. While paying attention to the Bible is always a good thing, Revelation is too often used (by Christians and non-Christians) in a way that does less to edify the body of Christ and more to stoke the fires of wild speculation and unfounded conspiracy theories.
It may be helpful, then, to understand what kind of book Revelation is and how to make sense of imagery like the mark of the beast. We’ll get to the mark of the beast in the third and final installment of this short series. But before we get there I want to take a couple posts to look at what Revelation is all about and how we should interpret this not-as-strange-as-it-seems book.
Big Picture
Probably no book of the Bible has been harder for Christians to understand and, as a result, produced more bizarre theology than the book of Revelation. Although it is called “revelation,” it has been anything but a revelation for many Christians. It is a closed book for many of us, not correcting, not teaching, not rebuking, not training in righteousness like all Scripture should.
I remember teaching through part of Revelation for a Sunday school class several years ago and telling my mom about it over the phone. She said something like, “Kevin, you’re not going act like you have everything figured out are you? John Calvin didn’t even write a commentary on Revelation. You don’t know more than John Calvin, do you?” It is true that Calvin did not write a commentary on Revelation (one of the few books he didn’t write on), and it’s true that I don’t have everything figured out. But most of Revelation can be understood and applied if we will take the time to study it.
In fact, the entire book of Revelation can be summed up in one word: nike. Nike is the Greek word for victory. It occurs one time in the New Testament—1 John 5:4 states, “This is the victory that has overcome the world, even our faith.” Another form of the word (nikos) appears four other times, three times in 1 Corinthians 15 (e.g., “Death has been swallowed up in victory;” “He gives us the victory through our Lord Jesus Christ”). The verb form, nikao (meaning to conquer, to overcome, to triumph), occurs more frequently—28 times. Seventeen of those occurrences, more than in the rest of the New Testament combined, are in Revelation.
Revelation is the story of the Devil trying to conquer the church, but the church overcomes the Devil and the world because she belongs to the Lord who has won for us the victory (Rev. 5:5; 17:14). The book of Revelation gives instruction for the believer on how to conquer instead of being conquered, how to triumph instead of being trampled, and how to be an overcomer instead of a succumber. That’s why each of the seven letters to the seven churches concludes with “to the one who conquers . . .” If we cave and give in to persecution and give into worldliness and give into the Devil’s temptations, we will lose. But if we overcome through trial and suffering and seeming irrelevance, we will win (Rev. 21:6-7). That’s where history is heading, and that’s the big idea of Revelation.
(Possible) Map for the (Seeming) Madness
There is no one inspired way to understand the structure of Revelation. When studying this book in-depth several years ago, I found 11 different outlines, which suggests there probably isn’t one obvious structure we’re supposed to see.
One simple approach is to see Revelation as divided into two main sections. Chapters 1-11 introduce the story of God’s triumph, and chapters 12-22 explain the story in greater detail, this time unveiling in more depth the role of evil through the beast, the false prophet, and the whore of Babylon.
Another way of approaching the book is to divide it into four main sections, each marked off by the phrase “what must soon take place” or “what must take place after this.”
Rev. 1:1 The revelation of Jesus Christ, which God gave him to show his servants the things that must soon take place.
Rev. 1:19 Write therefore the things that you have seen, those that are and those that are to take place after this.
Rev. 4:1 “Come up here, and I will show you what must take place after this.”
Rev. 22:6 “And the Lord, the God of the spirits of the prophets, has sent his angel to show his servants what must soon take place.”
The language in these four passages comes from Daniel 2 and indicates that Old Testament prophecy is already and not yet completed in Revelation.
There’s another way to outline the book into four main sections. This approach marks out the times John says he was caught up in the Spirit.
Rev. 1:10 I was in the Spirit on the Lord’s Day, and I heard behind me a loud voice like a trumpet.
Rev. 4:2 At once I was in the Spirit, and behold, a throne stood in heaven, with one seated on the throne.
Rev. 17:3 And he carried me away in the Spirit into a wilderness.
Rev. 21:10 And he carried me away in the Spirit to a great, high mountain, and showed me the holy city Jerusalem coming down out of heaven from God.
By this reckoning, Revelation consists of four main visions that John saw while he was in the Spirit on four different occasions.
Yet one more way of approaching the book—and the approaches are not mutually exclusive—is to look for sets of sevens. Everyone recognizes that seven is a crucial number in Revelation, and that there are at least four sets of sevens: seven letters, seven seals, seven trumpets, and seven bowls. This much everyone agrees on. But from here things get less clear. Since there are plainly at least four sets of sevens, many scholars have wondered if we are meant to see seven sets of sevens. I am convinced there are seven sets of sevens, but I certainly wouldn’t be dogmatic about it. My outline, which is similar to outlines I’ve seen from others, looks like this:
Prologue: 1:1-8
I. Seven letters: 1:9-3:22
II. Seven seals: 4:1-8:5
III. Seven trumpets: 8:6-11:19
IV. Seven visions: 12:1-15:4
V. Seven bowls: 15:5-16:21
VI. Seven judgments: 17:1-19:10
VII. Seven last things: 19:11-21:8
VIII. The beautiful bride: 21:9-22:21
You’ll notice there is an eighth section that is not a set of seven. An eighth section makes sense because eight is often the number of new creation in the Bible (Jesus rose on the eighth day/first day of a new week, eight people started the new humanity after the flood, sons were to be circumcised on the eighth day), and this eighth section is about the new heavens and new earth. But there is nothing inspired about the outline above. It’s just one way of making the book more manageable and putting together some possible patterns with some obvious ones.
Our Interpretive Lens
The last thing I want to do in this post is look at the various ways Christians have understood Revelation. There are four main schools of thought.
The first school of interpretation is called preterism. The preterist approach teaches that a large portion of the book of Revelation was fulfilled in the first century, specifically in the destruction of the temple in AD 70. Further, most of the prophecies in Revelation were fulfilled by the fall of the Roman Empire in the fifth century.
The strength of the preterist school is that it puts Revelation in its original context. Revelation was written to first-century Christians with first-century metaphors and imagery and referents. If we jump to the 21st century and ask, “What does this mean for me?,” we will almost surely get the wrong answer. We have to first ask, “What did this mean to them, to John’s original audience?”
Preterism is not without weaknesses. First, some preterists try to find a single, specific fulfillment to the prophecies of Revelation when it seems more likely that John’s visions often portray generalized spiritual battles and struggles that occur throughout the ages. Second, full-blown preterists argue that all of the end-time events, like the second coming and the last judgment, actually were fulfilled by AD 70. This does not seem in keeping with the cataclysmic language used at the end of each sequence.
The second school of interpretation is called historicism. The historicist reads Revelation as a straightforward, sequential roadmap of history. Revelation is seen as predicting any number of key historical figures and events from Napoleon to Hitler to the European Union to the United Nations.
The strength of historicism is that it makes Revelation relevant for all Christians. It focuses our attention not on the fall of the temple or on the Roman Empire but on the way of the church in the world.
But besides this strong point, historicism is the worst way to try to understand Revelation. It is full of weaknesses. Let me quickly mention just four.
First, historicism is often anachronistic and takes Revelation out of its original context. I am thinking of those who argued that the country out of the north (from Daniel, not Revelation) must be Russia, or that the locust swarm from Revelation 9 is foretelling a helicopter battalion. These sorts of interpretations completely ignore the imagery of ancient prophecy and the context of the first century.
Second, historicism, with its end-of-the-world predictions and identifications of the beast, has often been demonstrably wrong. During the cold war, people saw Russia in Revelation. A decade ago they saw Iraq. Now they see the coronavirus. In a few years, they will be on to something else. Historicists tend to see Revelation being fulfilled in whatever crisis is pertinent for the day. And then on another day, another group of historicists see that view was wrong and find something completely different.
Third, historicism limits the prophecies of Revelation to one exclusive location or personality instead of allowing that the imagery of Revelation may be well suited to an inclusive number of different figures and times. That is, I think historicists are right to see Revelation unfolding in history, but they are wrong to think that Revelation is uniquely unfolding in one historical moment.
Fourth, historicism is irreducibly subjective. There is simply no objective standard of interpretation. Who’s to say that Hitler was more the beast than Stalin? Or that 666 is a reference to Bill Clinton (as one website I found argues)? Or, as another article maintains, that Ronald Wilson Reagan (six letters in each of his names!) was the beast? It’s all hopelessly subjective. The text ends up saying anything we want it to.
The third school of interpretation is futurism. The futurist reads Revelation (chs. 4-22) as a prophecy solely concerned with the distant future. The events depicted refer to the time involving, or immediately preceding, the end of history. Dispensationalists are futurists (though not all futurists are dispensationalists).
The strength of futurism is that it emphasizes how Revelation speaks to the future, not just about the past. Futurism is right to see that some things in Revelation deal with the final consummation of human history. Futurists are also right to see that the future is moving somewhere, toward the triumph of the Lamb.
But futurism also has weaknesses.
First, if Revelation 4-22 is entirely and only about the distant future, then most of Revelation was barely relevant to its original readers. Sure, it would have helped them see the end of the world, but it really spoke little into their immediate context (when John says Revelation revealed “what must soon take place”).
Second, futurism often assumes a strict sequential chronology. And yet, we cannot assume that what is shown to us in chapter 12 comes in time after what we see in chapter 6. To the contrary, one of the keys to interpreting Revelation is to understand that its visions are recapitulated. So, Revelation gives us a sweep through history in the seven seals, and then does the sweep again in the seven bowls. Revelation comprises overlapping prophecies that go back and forth between the present and the future and are not strictly chronological.
Don’t think of the visions of Revelation as frames from a movie reel running through the light one after the other. Think of the visions as portraits in a gallery. You look at one portrait and get a glimpse of reality, and then you look at the next portrait, and then you walk over to the next room and look at the portraits over there. They are pictures telling the same story and pointing to the same reality, but they aren’t sequential clips from a movie.
The fourth school of interpretation is idealism. The idealist reads Revelation as a symbolic conflict between the forces of good and evil. Revelation, idealists argue, does not point to particular historical figures but depicts the timeless struggle between God and Satan. It interprets Revelation as a series of repeated symbolic pictures, focusing on the church’s triumphant struggle from the first century until the last judgment and the eternal state.
The strength of idealism is that is understands the symbolic nature of Revelation. It realizes that Revelation’s imagery is rooted first in Old Testament language and second in the known world of the first century. The other strength is that it sees behind the first-century context deeper spiritual realities that would outlive and transcend ancient Rome and remain relevant for believers throughout the ages.
The weakness of idealism is that it can at times under-emphasize the fact that all of history is moving somewhere. That is, idealism sometimes sounds vague, as if there were no end point in history as we know it, as if Revelation was just about the struggle between good and evil and not also about the ultimate triumph of Jesus Christ.
Interpret the Book
So what approach do I think helps us best understand Revelation? I think each approach offers something needed. This doesn’t mean that I think every approach is good or that one is not better than another (I’m basically an idealist with a partial preterist bent). But each school of interpretation does offer something important.
With the preterist, we must read Revelation in its immediate context.
With the idealist, we must look at Revelation as a symbolic portrayal of God’s work, most of which can be applied to any historical time.
With the futurist, we must read Revelation with end of history in mind, recognizing that the book depicts, in parts, the second coming, the final judgment, and the eternal state.
And with the historicist, we must understand that the prophecies of Revelation, though they are not limited to one particular occurrence, are fulfilled in time and space.
The best way to defend one’s interpretive grid is to actually interpret the book. But since this is a three-part blog series and not a 50-part sermon series, we will have to settle for just one more post on the subject. In the first three verses, John makes clear that this book is an apocalypse, a prophecy, and a letter. Once we know what each of the terms entail, we will be better equipped to understand the book as a whole and specific imagery like the mark of the beast.
Note: This post was first published through The Gospel Coalition website.
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Recurring Dreams
read it on the AO3 at https://ift.tt/2GA5JG7
by Kate_Reid
This is a series of twenty-two connected but non-sequential ficlets taking place before, during and after TLJ. All twenty-two are complete.
Words: 639, Chapters: 5/22, Language: English
Fandoms: Star Wars Sequel Trilogy, Star Wars - All Media Types
Rating: General Audiences
Warnings: No Archive Warnings Apply
Characters: Rey (Star Wars), Ben Solo | Kylo Ren, Finn, Leia Organa, Amilyn Holdo, BB-8 (Star Wars), Rose Tico, Poe Dameron, Chewbacca (Star Wars), Porg(s) (Star Wars), Luke Skywalker, Armitage Hux, Snoke (Star Wars), Caretaker(s) (Star Wars)
Relationships: Kylo Ren/Rey, Finn/Rose Tico, Leia Organa/Han Solo, BB-8 & Poe Dameron, Amilyn Holdo & Leia Organa
Additional Tags: Missing Scene, Ficlet Collection
read it on the AO3 at https://ift.tt/2GA5JG7
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[Event & Scenario] “Episode of Avalon #1.5 Shattered Twin Crystals” START
Chapter 2 of Season 1.5!
Fairy April is focusing on producing new songs after joining Avalon. Suddenly, there's some news about Crystal Cross and Judas Kiss...?
Join Fairy April and save Crystal Cross from this crisis!
Details
▼ Release Date: 2018/01/15 (Mon) 17:00JST ~ onwards
Part 1.5 of the “Episode of Avalon #1.5 Shattered Twin Crystals” will start!
Chapter 2 will focus on Fairy April.
▼ Access Condition
Must clear the final chapter in “Episode of Avalon #1.5 Voyager of the New World.”
How To Participate
You can access Part 1.5 from the banner on the home screen as long as the condition of clearing the final chapter in “Episode of Avalon #1.5 Voyager of the New World” has been satisfied.
※ Although there is no deadline, you may only receive the Clear Reward once.
How To Play
Get “Crystals” by playing songs from different Areas listed in the Event Page. Choose the Area you want to play in and either clear the story and/or win the Duel Gig of each stage to proceed to the next stage.
You can exchange the “Crystals” for the limited edition reward card via the Shop’s “Item Exchange” section. [more info.]
You can access the event scenarios via the new section, “Episode Of Avalon” from the Stories Tab.
Event Stage Schedule
The Area Stages for “Episode of Avalon #1.5 Shattered Twin Crystals” will be released sequentially from 2017/12/30(Sat) 00:00 JST.
The new stages will be released at a schedule:
01/15(Mon) 17:00~・Shattered Crystal
01/17(Wed) 00:00~・Reason
01/19(Fri) 00:00~・Brothers
01/21(Sun) 00:00~・Regret
01/23(Tue) 00:00~・Lost Dream
01/25(Thu) 00:00~・Before the Storm
01/27(Sat) 00:00~・Truth
01/29(Mon) 00:00~・Epilogue
Past Event Scenario Limited Time Rerun
Scenarios of the events leading up to the scenario for Part 1.5 will have a re-run for a limited time only. Unopened scenarios will be available for reading during the following period:
▼ Duration: 2018/01/15 (Mon) 17:00 JST ~ 2018/01/30 (Mon) 12:59 JST
※ You can access the event scenarios from the “Story” tab → “Event Scenario” but will not be able to receive any reward upon clearing.
The target Event Scenario are as follows:
Advent of the Quattro Virtuoso GIGS ー Dante of the Purgatory
Anniversary GIGS ー Dreamin’ (untranslated)
On Board The Merry Christmas GIGS ー Dante is Coming To Town!
Event Reward Card
SR: Misato Toudou [The State of Loneliness]
Event Strategy
Using Fairy April members’ cards in Bands to use for LIVEs will improve overall performance.
“Shattered Twin Crystals” Limited Rare Gacha (Daily Rotation)
Duration: 2018/01/15(Mon) 17:00JST ~ 2018/01/31(Wed) 12:59JST
Line-up: EXR Yuu, EXR Show, SR Makoto Kurusu, SR Yukiho
※ SR Kurusu Makoto and SR Yukiho will be available throughout the duration of the gacha.
→ See here to read more on EXR Rarity
The gacha can use both Free and Paid Medals
It is possible to pull regular cards other than the Event limited gacha cards.
At least 1 SR or above card is guaranteed for every 10-pull
Signed cards will be discharged at a certain probability. Signs will only appear for SR cards and above and will be treated the same as non-signed, having the same stat and effects. You can admire the sign in various places.
Event limited cards might reappear during future events/campaigns.
“Shattered Twin Crystals”Rare Gacha Schedule
YUU
・1/15, 1/17, 1/19, 1/21, 1/23, 1/25, 1/27, 1/29, 1/31
SHOW
・1/16, 1/18, 1/20, 1/22, 1/24, 1/26, 1/28, 1/30
※ Please take note that the pick-up date will change at a daily basis
Featured New Cards
SSR Yuu [Create A World]
Leader Skill: [Cross Drive α] Boosting all Member’s BEAT by 45% and LIFE by 15%. Additional 10% COMBO BONUS if a Show card is in the band.
Main Skill: [A Ship About To Set Sail] 50% chance of activation upon 50 successful taps, increasing score by 5% for each BEAT card included in the band for 6 seconds.
“Forever You”
Vocals: Tsubasa Yonaga (Yuu)
Lyrics, Composition, Arrangement: Eiji Kawai
SSR Show [One Step Forward]
Leader Skill: [Cross Drive Ω] Boosting COMBO BONUS by 45% and All member’s LIFE by 15%. Boosting all member’s BEAT by 20% if a Yuu card is in the band.
Main Skill: [Wavering Heart] 50% chance of activation upon 50 successful taps, increasing score by 5% for each BEAT card included in the band for 6 seconds.
“Forever You”
Vocals: Ayumu Murase (Show)
Lyrics: Masamichi Nagai
Composition, Arrangement: Kazuya Nishioka
SR Makoto Kurusu [Winter Gust]
Leader Skill: [BEAT UP] All Member’s BEAT boosted by 30%
Main Skill: [A Certain Winter’s Incident] 20% chance of activation upon 15 successful taps, boosting combo bonus by 16% for 4 seconds.
SR Yukiho [Snowflakes]
Leader Skill: [ALL UP] All Member’s GROOVE/BEAT/MELODY boosted by 25%
Main Skill: [救愛救愛Classics*] 20% chance of activation upon 15 successful taps, boosting combo bonus by 16% for 4 seconds.
※ Cards from this gacha are will have a max level of 90 for SSR and 75 for SR once Break.
You can check the in-game gacha/event page for more info.
*Yukiho’s card skill shall be amended as soon as I figure out what it means (rofl) If you have ideas, throw them at me.
#event : news#event : guide#band yarouze#band yarouze!#banyaro#Episode of Avalon 1.5 Shattered Twin Crystals#admin : pk5u
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30 Lessons Drawn from the Miracles of Jesus - #7
#7. God is never early or late. He is always right on time. - God’s Modus Operandi
Photo by Djim Loic on Unsplash
Action item: Please read the story in each section (or at least, be familiar with it), before you read the discussion under it.
First of all, no one can claim to have a complete understanding of God's mode of operation. Having said that, this miracle lesson will only seek to provide some insight into God’s MO. And, hopefully, after you’re done reading, you will begin to understand why some of your prayers seem like they have not been answered.
Our topic of discussion has it that God is never early or late. Now, let us define the terms, ‘early’ and ‘late,’ in the context implied here. Let me define what I mean by 'early' and 'late.' When something is done early, it is done before the time it should have been done. And when something is done late, it is done after the time it should have been done. God does not operate that way. You see, God does not keep or measure time the way we do. He will not arrive to your aid earlier or later than He intended to. The Bible tells us that with God, one day equals one thousand years, and one thousand years equals one day (2 Peter 3:8). Confusing, huh? That simply drives home the point: God's way of time measurement is not linear (that is, progressing from one stage to another), but rather non-sequential (that is, not following an obvious sequence). No one can claim to have a complete understanding of God's mode of operation; He is God, after all. However, there are numerous examples from Scripture designed by God to give us some insight into this very knowledge. And today's miracle lesson will focus on those miracles of Jesus from which we can glean this vital life lesson.
The Healing of Jairus' Daughter (Mark 5:21-43)
Here, we have Jesus knowing fully well that by the time He got to Jairus' house, his daughter would have died, still He took His time in the crowd, looking around, searching for the one woman whose condition was past a life-threatening stage. I mean, this woman was already healed, so she was far from being in danger of dying. Jesus couldn't find her, yet He was unwilling to continue on His journey until the woman came forward, frightened and trembling (Mark 5:32-33). He took His time to minister to this one, poor, lonely soul; never in a hurry to win one more soul over to the Kingdom. Her physical affliction was over, but her spiritual condition needed a revival. He spoke kindly to her, not like her physicians used to, but like she remembered her father used to (Mark 5:34). All this He took His time doing, knowing that the messenger who had been dispatched from the synagogue ruler's house with the sad news was already in the throng, trying to make his way to his master. Or, perhaps the messenger had arrived even before the incident with the woman, and was among those who denied touching Him (Luke 8:45). He was probably wrapped up in fascination at the way Jesus spoke tenderly to the woman, and briefly entertained the thought of becoming a student of Jesus, for he referred to Jesus as 'Teacher,' and not, 'Master,' or 'Lord' (Mark 5:35; Luke 8:49). Anyway, that was just a side dish, let's continue on to the main course. 😋
Don't get this wrong, it wasn't that Jesus was so cruel and insensitive as to allow the family of Jairus to first go through the pain of losing a daughter and a sister, just so He could show off His power over death. Nah! Rather, Jesus had a more pressing need of having a personal encounter with a lost soul. Here, we see how God prioritizes having a personal encounter/relationship with Him over receiving healing from Him. The woman had been healed even without meeting Jesus on a personal level. But Jesus knew that she needed something even more important than the healing she sought - a personal introduction to His gentle and Fatherly personality, and a hope of a new relationship with Him. Note that He told her to go, but there are a few places in Scripture which suggest that Jesus might have only been testing to see whether she would go or stay and become His disciple (Matthew 19:21-22; Luke 24:28-29). The interruption from Jairus' messenger probably caught the fancy of the writers of the Gospels that they did not specifically tell us what became of that woman in particular. Or, Luke probably did not bother including it in his Gospel account, since he had already earlier mentioned, in the beginning of the chapter, that among the women who followed Jesus were those whom He had cured of evil spirits and diseases (Luke 8:1-2).
You see, as sons and daughters of the Most High, we must endeavour to be led by the Spirit of God at all times. We must always bear in mind that God is never early or late. He leads us to do things at the right timing, according to His time, and not what we perceive the right time should be. Had Jesus hurried past the woman with the issue of blood, and not stopped to attend to her so that others could hear about her sufferings at the hands of physicians, and minister to her, He would have lost an important opportunity in God's timeline. The woman would have been healed, but been too afraid to testify to how her healing came about so that others in a similar condition could hear or read about it across all ages and times, and be encouraged to have faith in God. God already approved the resurrection of Jairus' daughter, regardless of how fast or how long it took Jesus to get there. If Jesus had by-passed the woman, he would have reached Jairus' house early enough to heal his daughter, but would have missed the better miracle - raising her from the dead; one which drew more followers to God. When we are in tandem with the Holy Ghost, having Him in front and full view of us at all times, then we will never have a late or early miracle, which can be disastrous, either way.
The Raising of Lazarus from the Dead (John 11:1-45)
Here is another account where it seemed at first that the Lord Jesus had arrived late. Martha and Mary, the sisters of Lazarus, had first sent a message to Jesus to come to his aid while he was still alive but deathly sick - John 11:3. It appeared as though Jesus stalled (John 11:6); however, He was waiting to be led by the Spirit of God to go. It must have been the same Spirit who revealed to Him that Lazarus was dead, as no further news was sent to Him by Lazarus' sisters, yet He knew that Lazarus was gone - John 11:14.
When Jesus arrived, Martha and Mary reacted the natural way for humans to react when all hope is lost; they thought that He was late - too late. Each of them said to Jesus, "Lord, if only You had been here, my brother would not have died." These were people who strongly believed in the power of God to heal through Christ. They were what we would consider staunch Christians are today - trusting completely, hoping continually, yielding unreservedly. Martha even said, "But even now I know that God will give You whatever You ask Him.” She was hoping that Jesus would ask the Father to grant her brother, Lazarus, "resurrection at the last day" (John 11:24). She did not expect what happened next - John 11:43-44 .
We must endeavour to throw our all into this "faith thing," withholding nothing, trusting completely, hoping continually, yielding unreservedly. We may not know the perfect will of God concerning every single circumstance we encounter in life., still, one thing we must not do is stop praying for healing whenever we or our loved ones fall sick. It may be the will of God at that moment to call us (or them) home, yet, that is not for us to decide or try to determine. When Jesus' disciples once asked Him something regarding God's timing, He responded by saying, “You don’t get to know the time. Timing is the Father’s business. What you’ll get is the Holy Spirit. And when the Holy Spirit comes on you, you will be able to be my witnesses in Jerusalem, all over Judea and Samaria, even to the ends of the world” - Acts 1:7-8. When we become completely yielded to the Holy Spirit, by the things we do and by our devotion to Him, we would be amazed the great good and witnessing He can accomplish through our healing, death, or even physical resurrection of us or our loved ones. In the end, let us be able to say like Jesus, "Father, I thank You that You have heard Me" (John 11:41); like Job, "Though he slay me, yet will I trust in him: I will maintain my own ways before Him" (JOB 13:15, KJV); like Jeremiah, "It is good that one should both hope and quietly wait for the salvation (deliverance) of the LORD" (Lamentations 3:26). May the peace of God, which surpasses human understanding, keep our hearts and minds until the Day of our Lord Jesus Christ. Amen!
Do you hear God speaking to you today through this lesson? Please, leave a comment or question; your comment/question might be a blessing to someone. You could also contact us through our contact page.
Go to lessons: Intro #1 #2 #3 #4 #5 #6
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Non-Sequential [Ch. 23]
Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader
One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him.
Word Count: 2,200
Chapter 22
“Hello?” Y/N answered as she glanced behind at Bucky’s hut. There was a part of her that didn’t fully believe Steve was on the other end of the phone call. After all, she had nothing but silence from him when she first got to Wakanda.
“Y/N? Oh, thank God.” Steve immediately sighed in relief.
“Hi, Steve.” Hearing his voice eased in a way she wasn’t expecting.
“Shuri got me a message. Are you alright?”
‘Shuri got him a message,’ as in she told Steve she had traveled again.
“I’m fine,” Y/N muttered. Yes, physically she was fine. But emotionally and mentally she was still shaken.
There was a beat of silence.
“Want to talk about it?” He asked carefully.
Y/N sighed. Did she actually want to tell him?
“How about when you get back?” She offered and her face twisted into a wince even though she knew no one could see it.
“I can live with that,” he answered.
She blinked. “When will that be?”
“Couple a days. I promise.”
Y/N nodded her head and then realized Steve couldn’t see her. “Where are you?”
“I – I’m sorry, Y/N. I can’t tell you. It’s best if you don’t know anything. The line’s supposed to be secure, but I just – I want to keep you out of my mess.”
“I get it,” she muttered, barely audible.
Steve sighed on the other end. “I’ll be back soon, Y/N. I promise.”
Y/N nodded, forgetting that he couldn’t see it.
There was a moment of silence on the call
“You’re not OK, are you?” Steve challenged.
Y/N’s eyes filled with tears and her bottom lip trembled. “No,” she blurted out.
“I’m sorry, Y/N. I should be there.” Even though she couldn’t see him, Y/N knew his head was hanging with disappointment and guilt. “Damn it. I need–I should be there,” he repeated.
“It’s OK, Steve. I’m-I’m with Bucky.”
Then she wondered if that would even give him comfort.
“That’s-That’s good,” Steve answered.
He knew Bucky would look after her. Hell, he was looking after when Steve had been acting like a complete and utter fool.
But there was also a weird, ugly feeling in the pit of his stomach. He refused to analyze it or even acknowledge it. But it was still there. And he hated it.
“Y/N,” even the way he said her name was filled with disappointment, “I gotta go.”
“Mhmm,” she hummed back, trying not to let her emotions all slip out at once and worry him even more. “Do you want to talk to Bucky?” After all, it was his phone that Steve called.
“No,” Steve answered too quickly, too bitingly. “No,” he said again, softer this time, correcting himself. “I’ll talk to him when I get back.”
“Umm…OK.” Y/N was confused by his reaction.
“Y/N?”
“Yeah?”
“I love you.”
“I-I love you too, Steve.”
——————————
Steve kept his promise, returning in the middle of the night just 36 hours after he got off the phone with Y/N.
He was put into an immediate panic when he returned to his room to find that Y/N was not sleeping soundly in his bed. He became even more panicked when she was nowhere to be found in her own personal suite either.
Eventually, Steve ran into a royal guard in the hallway.
“Y/N,” He blurted out like some crazy person. “Shuri told me she would contact me any time Y/N traveled while I was gone. I can’t find her anywhere, but Shuri didn’t tell me.”
The guard seemed confused, but patiently listened. Of course not everyone in the palace knew Y/N or Steve, or the personal and complicated situation that Steve was trying to explain.
“I-I am sorry, Captain Rogers, but I do not know what you speak of. I can wake Princess Shuri or King T’Challa if you–”
“No. No, please, there’s no need for that,” Steve quickly shut that down. But he ran a hand throw his shaggy hair, making it clear that his distress was still strong.
“It is the other guest you are looking for?” The guard asked softly.
Steve nodded.
“Perhaps you will find her at the White Wolf’s home.”
Steve’s brow furrowed. “White Wolf?”
The guard nodded. “Your friend. Sergeant Barnes.”
Steve’s jaw clenched. First, out of stupidity. Of course she was with Bucky. Why hadn’t he immediately gone there instead of bringing poor guards into his anxiety? Second, that terrible and ugly feeling found its way back into his gut.
“Thank you,” he told the guard before rushing out of the palace.
Steve made it to the outskirts, where Bucky’s hut resided, in record time.
Without thinking about the ungodly hour, Steve’s fist tapped on the door of Bucky’s hut.
He didn’t hear movement on the other side, which wouldn’t be surprising since Bucky moved like a snake, unable to shake his assassin training.
The door started unlocking.
Steve expected to find Bucky disheveled with sleepy eyes. But it was clear that super soldier hadn’t been sleeping when Steve knocked on his door.
“Steve, you’re back,” Bucky commented with a lightness.
“Is Y/N here?” Steve asked, not meaning to skip the pleasantries and sound rude.
The question made Bucky shift his weight. “Yeah. Yeah, she’s here.” Then he opened the door wider and gestured for him to come in.
Steve quickly looked for Y/N to be awake somewhere in the hut. Instead, he found her fast asleep… in Bucky’s bed.
Bucky immediately saw what the situation could be misinterpreted as and cleared his throat. “She hasn’t been sleeping well… so she’s been here.” His voice was quiet, making sure he didn’t wake Y/N.
Steve ignored Bucky, his eyes never leaving Y/N. He slowly walked forward until he was at the edge of the bed. Upon closer look, Steve realized that she was wearing one of his own t-shirts. One of the few he had since being on the run, which mean it was fraying and littered with holes here and there.
Steve gave a soft smile, finally relieved to see for himself that she was in the present, that she was – for the most part – ok.
He reached forward and brushed hair out of her face, placing it gently behind her ear.
Even in her sleep, Y/N sensed him. She sighed dreamily from just a whisper of his touch.
Steve then leaned back and finally turned his attention back to Bucky.
“Can we talk?” Then he looked at the door. “Outside,” he clarified.
Bucky winced even though Steve’s tone couldn’t have been more tranquil.
Both men gave one last glance at Y/N before shuffling out.
Bucky walked a few paces behind Steve, who didn’t stop walking until they were under the giant marula tree that was planted 50 yards from his hut.
Bucky waited patiently for Steve to speak first. But he seemed too lost in his head to begin.
Steve’s hands were on his hips as he stared into the darkness that surrounded them.
“You kissed her.”
Bucky’s eyes widened. “No, Steve, nothing happened. I wouldn’t–I’d never do that. To either of you. I swear she’s just been sleeping here. She didn’t want to be alone.”
Steve finally looked him in the eye. “That’s not what I’m talking about.”
“The day you fell from the train,” Steve continued. “You kissed her. She tried to get you to stay. Tried to do anything that would stop you from getting on that train. And you kissed her.”
Bucky was blindsided. “She-She told you about that?”
“Was she not supposed to?” Steve challenged with a fire in his eyes.
Bucky had seen it in Steve’s eyes before, but it had never been directed at him. Not even when they fought and he’d tried to kill him as the Winter Soldier.
“No. I mean, yes! Shit.” He shook his head at the fumbling of his words. “What I’m trying to say is that she has the right to tell you anything she wants.” Bucky cringed and pinched the bridge of his nose.
“You were always the one to get the girls,” Steve thought aloud. Then he even smiled. “I made a joke of it when she first told me. She thought I’d hate her. Pretty sure she was convinced it would be the thing that broke us up.”
“I almost didn’t think anything of it. Back then, you were in love with another girl every week. Every time, no matter what, you were convinced they were the one.” Steve’s jaw clenched as he turned to Bucky again. “But then, without fail, you’d be on to the next girl as if the last one never even existed.”
Bucky wait for him to continue. He was smart enough to know that this wasn’t his time to talk. So he just had to stand there and take it.
“It didn’t bother me. I never planned to even bring it up.” Steve sighed. “But then I realized how you treated Y/N the opposite of all them. She wasn’t just the flavor of the week. She had stood the test of time. But it’s not time, is it?” Steve waited a moment. He had to find the courage to finally say what had been eating away at him. “You’re in love with her.”
Bucky’s face was pained. There were no words. He couldn’t lie and tell Steve was wrong. But he was also too much of a coward to admit to the truth.
But he owed his best friend something.
“Steve…Steve, I’m sorry.” He felt sick.
But Bucky was met with silence.
“Steve, please do something,” he begged.
“Do what?” He demanded.
“Hit me! Cuss me out! Tell me that you hate me!”
Steve took a step forward. “Hit you? Hate you?” Even saying the words aloud didn’t make it easier for his mind to wrap around them. How could he ever do either of those things? “You think I brought this up because I want to hurt you?”
“It’s what I deserve,” Bucky mumbled.
Steve shook his head. “The most ridiculous part is that I can’t even blame you. Because I know you love everything about her that I love.”
“I didn’t mean for this to happen, Steve. I tried not – damnit! Do you know what it feels like to be in love with your best friend’s girl? I hate myself for it. I never wanted you to know. I tried my god damned hardest to keep it a secret.”
“Haven't you learned by now that you and I can’t keep secrets from each other?”
Bucky chuckled darkly at the comment. He ran his hand through his hair. “Well, if you’re not going to punch me… why did you bring it up then?”
“I don’t know.” Steve lowered his head. “I guess…I guess my jealousy finally made me snap.”
“Jealousy?” Bucky repeated with bewilderment. “Did you forget that you’re the one who already won the girl?”
“I messed up, Buck. I pushed her away. Left her here all alone. She almost died and I wasn’t there for her. But you were. And when I’m gone, you’re the one she goes to.” He sighed. “And as much as I hate to admit it, I still feel like that scrawny kid who was invisible to women. The women that were always falling for you.” He eyed Bucky with sadness. “What’s stopping Y/N from doing the same?”
“The fact that she’s in love with you, Steve.” Bucky answered immediately.
Before Steve could answer, the door of the hut opened.
Both men’s head whipped in the direction of the sound.
Y/N tiptoed out with a blanket wrapped around her.
Her eyes squinted, trying to adjust to the darkness. But even in the Wakandan night, she recognized Steve’s silhouette.
“Steve?” She gasped.
Then she was running to him.
He tried to meet her, taking quick steps to shorten the distance.
Then she flung herself into his arms. Steve gripped her tightly, lifting her off of her feet. Her face was buried into his shoulder as he rubbed her back in comfort.
They stayed like that for a moment of two.
Bucky had no choice but to witness their love.
When Steve finally set her down, Y/N took in the scene she’d interrupted.
“What’s going on?” She whispered worriedly. “What’s happened?”
Bucky looked to Steve, letting him navigate the situation.
“Nothing. Everything’s fine. I just came to take you back to the palace with me.” He kissed her lips. “I missed you,” he sighed.
“OK…” Y/N gave him a shy smile, believing his words.
Steve held her hand and started leading her back up the hill.
Y/N only got a few steps before she paused. Steve looked at her questioningly. Then she turned and hurried back to Bucky.
Steve stood and watched as he heard Y/N whisper a ‘thank you’ and give him a warm hug. Bucky made eye contact with him as he met her embrace.
No, there was no way Bucky could’ve stopped himself from falling in love with Y/N.
She made that damn near impossible.
--------------------
CHAPTER 24
I don’t know how it happened, maybe it was the long weekend or whatever, but I found myself both motivated and inspired. Honestly, it might’ve been because I watched the new Little Women and Jo beat some sense into me lol.
For the 3 people still reading this, I’d love to hear from you.
#non-sequential#non-sequential chapter 23#pre serum steve rogers#pre-serum!steve rogers#pre serum!steve rogers x reader#steve rogers fic#steve rogers series#non-sequential series#steve rogers x reader#captain america x reader#bucky barnes x reader#steve rogers reader insert#marvel fic#marvel reader insert#invisible anonymous monsters#invisibleanonymousmonsters#pre-serum!steve rogers x reader#bucky barnes x reader x steve rogers#steve rogers x reader x bucky barnes
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via AO3 works tagged 'Star Wars - All Media Types' read it on AO3 at https://ift.tt/2GA5JG7
Kate_Reid
by Kate_Reid
This is a series of twenty-two connected but non-sequential ficlets taking place before, during and after TLJ. All twenty-two are complete.
Words: 639, Chapters: 5/22, Language: English
Fandoms: Star Wars Sequel Trilogy, Star Wars - All Media Types
Rating: General Audiences
Warnings: No Archive Warnings Apply
Characters: Rey (Star Wars), Ben Solo | Kylo Ren, Finn, Leia Organa, Amilyn Holdo, BB-8 (Star Wars), Rose Tico, Poe Dameron, Chewbacca (Star Wars), Porg(s) (Star Wars), Luke Skywalker, Armitage Hux, Snoke (Star Wars), Caretaker(s) (Star Wars)
Relationships: Kylo Ren/Rey, Finn/Rose Tico, Leia Organa/Han Solo, BB-8 & Poe Dameron, Amilyn Holdo & Leia Organa
Additional Tags: Missing Scene, Ficlet Collection
read it on AO3 at https://ift.tt/2GA5JG7
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Test Bank Database Processing 11th Edition
For Order This And Any Other Test
Banks And Solutions Manuals, Course,
Assignments, Discussions, Quizzes, Exams,
Contact us At: [email protected]
Database Processing, 11e (Kroenke)
Chapter 1: Introduction
1) The purpose of a database is to help people keep track of things.
Answer: TRUE
Diff: 1 Page Ref: 3
2) In a database, each table stores data about a different type of thing.
Answer: TRUE
Diff: 1 Page Ref: 3
3) In a database, each row in a spreadsheet has data about a particular instance.
Answer: FALSE
Diff: 2 Page Ref: 3
4) In every database, not just the databases discussed in this book, table names are capitalized.
Answer: FALSE
Diff: 2 Page Ref: 3
5) A database shows data in tables and the relationships among the rows in those tables.
Answer: TRUE
Diff: 1 Page Ref: 4
6) Data is recorded facts and figures; information is knowledge derived from data.
Answer: TRUE
Diff: 1 Page Ref: 5
7) Databases record data in such a way that they can produce information.
Answer: TRUE
Diff: 2 Page Ref: 6
8) Enterprise Resource Planning (ERP) is an example of a data mining application.
Answer: FALSE
Diff: 2 Page Ref: 6-7
9) Small databases typically have simple structures.
Answer: FALSE
Diff: 3 Page Ref: 8
10) Microsoft Access is a low-end product intended for individuals and small workgroups.
Answer: TRUE
Diff: 2 Page Ref: 14
11) Applications are computer programs used directly by users.
Answer: TRUE
Diff: 1 Page Ref: 8
12) Sequenced Query Language (SQL) is an internationally recognized standard language that is understood by all commercial database management system products.
Answer: FALSE
Diff: 2 Page Ref: 8
13) A database management system (DBMS) creates, processes and administers databases.
Answer: TRUE
Diff: 1 Page Ref: 11
14) Microsoft Access is just a DBMS.
Answer: FALSE
Diff: 2 Page Ref: 13
15) The DBMS engine in Microsoft Access is called Jet.
Answer: TRUE
Diff: 2 Page Ref: 14
16) In Microsoft Access, you can use the Oracle DBMS in place of the Jet DBMS.
Answer: FALSE
Diff: 2 Page Ref: 14
17) In an Enterprise-class database system, a database application interacts with the DBMS.
Answer: TRUE
Diff: 2 Page Ref: 15 Fig 1-16
18) In an Enterprise-class database system, a database application accesses the database data.
Answer: FALSE
Diff: 2 Page Ref: 15 Fig 1-16
19) In an Enterprise-class database system, business users interact directly with the DBMS, which directly accesses the database data.
Answer: FALSE
Diff: 2 Page Ref: 15 Fig 1-16
20) All database applications get and put database data by sending SQL statements to the DBMS.
Answer: TRUE
Diff: 2 Page Ref: 9
21) The DBMS ranked as having the "most power and features" in the text is IBM's DB2.
Answer: FALSE
Diff: 3 Page Ref: 16 Fig 1-17
22) The DBMS ranked as being the "most difficult to use" in the text is Oracle Corporation's Oracle Database.
Answer: TRUE
Diff: 3 Page Ref: 16 Fig 1-17
23) The DBMS ranked as being the "easiest to use" in the text is Microsoft's SQL Server.
Answer: FALSE
Diff: 2 Page Ref: 16 Fig 1-17
24) The DBMS ranked as having the "least power and features" in the text is Microsoft Access.
Answer: TRUE
Diff: 2 Page Ref: 16 Fig 1-17
25) A database is called "self-describing" because it reduces data duplication.
Answer: FALSE
Diff: 2 Page Ref: 12
26) The description of a database's structure that is stored within the database itself is called the "metadata."
Answer: TRUE
Diff: 1 Page Ref: 12 Fig 1-14
27) In a database processing system, indexes are held by the database management system (DBMS).
Answer: TRUE
Diff: 3 Page Ref: 11 Fig 1-12
28) Database design is important, but fortunately it is simple to do.
Answer: FALSE
Diff: 1 Page Ref: 16
29) A database design may be a new systems development project.
Answer: TRUE
Diff: 1 Page Ref: 16-19 Fig 1-18
30) A database design is rarely a redesign of an existing database.
Answer: FALSE
Diff: 1 Page Ref: 16-19 Fig 1-18
31) Information systems that stored groups of records in separate files were called file processing systems.
Answer: TRUE
Diff: 2 Page Ref: 19-20 Fig 1-25
32) Data Language/I (DL/I) structured data relationships as a tree structure.
Answer: TRUE
Diff: 3 Page Ref: 21 Fig 1-25
33) The CODASYL DBTG mode structured data relationships as a tree structure.
Answer: FALSE
Diff: 3 Page Ref: 22 Fig 1-25
34) The relational model was first proposed in 1970 by E. F. Codd at IBM.
Answer: TRUE
Diff: 2 Page Ref: 22
35) The 1977 edition of this text contained a chapter on the relational model, and that chapter was reviewed by E. F. Codd.
Answer: TRUE
Diff: 3 Page Ref: 22
36) dBase was the first PC-based DBMS to implement true relational algebra on a PC.
Answer: FALSE
Diff: 3 Page Ref: 23
37) Paradox is the only major survivor of the "bloodbath of PC DBMS products."
Answer: FALSE
Diff: 2 Page Ref: 23
38) Business organizations have resisted adopting object-oriented database systems because the cost of purchasing OODBMS packages is prohibitively high.
Answer: FALSE
Diff: 3 Page Ref: 23
39) Bill Gates has said that "XML is the lingua-franca of the Internet Age."
Answer: TRUE
Diff: 2 Page Ref: 24
40) XML Web services allow database processing to be shared across the Internet.
Answer: TRUE
Diff: 2 Page Ref: 24
41) The purpose of a database is to:
A) help people keep track of things.
B) store data in tables.
C) create tables of rows and columns.
D) maintain data on different things in different tables.
E) All of the above.
Answer: A
Diff: 2 Page Ref: 3
42) A database stores:
A) data.
B) relationships.
C) metadata.
D) A and B
E) A, B and C
Answer: E
Diff: 2 Page Ref: 3-4 and 12
43) A database records:
A) facts.
B) figures.
C) information.
D) A and B
E) A, B and C
Answer: D
Diff: 2 Page Ref: 3
44) A sales contact manager used by a salesperson is an example of a(n) ________.
A) single-user database application
B) multiuser database application
C) e-commerce database application
D) A or B
E) Any of A, B or C
Answer: A
Diff: 2 Page Ref: 8 and Fig 1-5
45) A Customer Resource Management (CRM) system is an example of a(n) ________.
A) single-user database application
B) multiuser database application
C) e-commerce database application
D) A or B
E) Any of A, B or C
Answer: B
Diff: 2 Page Ref: 8 and Fig 1-5
46) An online drugstore such as Drugstore.com is an example of a(n) ________.
A) single-user database application
B) multiuser database application
C) e-commerce database application
D) A or B
E) Any of A, B or C
Answer: C
Diff: 1 Page Ref: 7 Fig 1-5
47) The industry standard supported by all major DBMSs that allows tables to be joined together is called ________.
A) Sequential Query Language (SQL)
B) Structured Question Language (SQL)
C) Structured Query Language (SQL)
D) Relational Question Language (RQL)
E) Relational Query Language (RQL)
Answer: C
Diff: 1 Page Ref: 8
48) A program whose job is to create, process and administer databases is called the ________.
A) Database Modeling System
B) Database Management System
C) Data Business Model System
D) Relational Model Manager
E) Data Business Management Service
Answer: B
Diff: 2 Page Ref: 8
49) Microsoft Access includes:
A) a DBMS.
B) an application generator.
C) a Web server.
D) A and B
E) A, B and C
Answer: D
Diff: 2 Page Ref: 13 Fig 1-15
50) Microsoft Access may use which of the following DBMS engines?
A) Jet
B) SQL Server
C) Oracle
D) A and B
E) A, B and C
Answer: D
Diff: 2 Page Ref: 14
51) Which of the following are basic components of an enterprise-class database system?
A) The user
B) The database application
C) The database management system (DBMS)
D) The database
E) All of the above
Answer: E
Diff: 1 Page Ref: 15 Fig 1-16
52) In an enterprise-class database system ________.
A) the database application(s) interact(s) with the DBMS
B) the database application(s) access(es) the database data
C) the DBMS accesses the database data
D) A and B
E) A and C
Answer: E
Diff: 2 Page Ref: 15 Fig 1-16
53) In an enterprise-class database system, the database application ________.
A) creates queries
B) creates forms
C) creates reports
D) A and B
E) B and C
Answer: E
Diff: 2 Page Ref: 15 Fig 1-16
54) In an enterprise-class database system, reports are created by ________.
A) the user
B) the database application
C) the database management system (DBMS)
D) the database
E) All of the above
Answer: B
Diff: 2 Page Ref: 15 Fig 1-16
55) A database is considered "self-describing" because ________.
A) all the users' data is in one place
B) it reduces data duplication
C) it contains a description of its own structure
D) it contains a listing of all the programs that use it
E) All of the above
Answer: C
Diff: 1 Page Ref: 12
56) In an enterprise-class database system, the database ________.
A) holds user data
B) holds metadata
C) holds indexes
D) holds stored procedures
E) All of the above
Answer: E
Diff: 3 Page Ref: 12-13 Fig 1-14
57) A database may contain ________.
A) tables
B) metadata
C) triggers
D) stored procedures
E) All of the above
Answer: E
Diff: 2 Page Ref: 12-13 Fig 1-14
58) A database may be designed ________.
A) from existing data
B) as a new systems development project
C) as a redesign of an existing database
D) A and B
E) A, B, and C
Answer: E
Diff: 2 Page Ref: 16 Fig 1-18
59) A database designed using spreadsheets from the Sales department is a database being designed ________.
A) from existing data
B) as a new systems development project
C) as a redesign of an existing database
D) A and B
E) A, B, and C
Answer: A
Diff: 2 Page Ref: 16-19 Fig 1-18
60) A database designed to implement requirements for a reporting application needed by the Sales department is a database being designed ________.
A) from existing non-database data
B) as a new systems development project
C) as a redesign of an existing database
D) A and B
E) A, B, and C
Answer: B
Diff: 2 Page Ref: 16-19 Fig 1-18
61) A database designed to combine two databases used by the Sales department is a database being designed ________.
A) from existing data
B) as a new systems development project
C) as a redesign of an existing database
D) A and B
E) A, B, and C
Answer: C
Diff: 1 Page Ref: 16-19 Fig 1-18
62) Database professionals use ________ as specific data sources for studies and analyses.
A) data marts
B) normalization
C) data models
D) entity-relationship data modeling
E) data migration
Answer: A
Diff: 2 Page Ref: 19-20
63) Database professionals use a set of principles called ________ to guide and assess database design.
A) data marts
B) normalization
C) data models
D) entity-relationship data modeling
E) data migration
Answer: B
Diff: 3 Page Ref: 17
64) A very popular development technique used by database professionals for database design is known as ________.
A) data marts
B) normalization
C) data models
D) entity-relationship data modeling
E) data migration
Answer: D
Diff: 3 Page Ref: 17-18
65) A very popular development technique used by database professionals to adopt a database design to a new or changing requirement is known as ________.
A) data marts
B) normalization
C) data models
D) entity-relationship data modeling
E) data migration
Answer: E
Diff: 3 Page Ref: 18-19
66) The predecessor(s) of database processing was (were) ________.
A) file managers
B) hierarchical models
C) network models
D) relational data model
E) All of the above were predecessors of database processing.
Answer: A
Diff: 3 Page Ref: 20-23
67) The relational model ________.
A) was first proposed in 1970
B) was developed by E. F. Codd
C) was developed at IBM
D) resulted in the DBMS product DB2
E) All of the above
Answer: E
Diff: 1 Page Ref: 22-23
68) Modern microcomputer personal DBMS products ________.
A) are supplied by several well-established manufacturers
B) were essentially killed off by MS Access
C) have poor response time
D) are not true DBMS products
E) are really just programming languages with generalized file-processing capabilities
Answer: B
Diff: 2 Page Ref: 22-23
69) Business organizations have resisted adopting object-oriented database management systems because ________.
A) object-oriented programming uses simplified data structures that fit easily into relational databases
B) the cost of purchasing OODBMS packages is prohibitively high
C) the cost of converting data from relational databases to OODBMSs is too high
D) most large organizations have older applications that are not based on object oriented programming
E) C and D
Answer: E
Diff: 2 Page Ref: 23
70) For database development, the most important Web-related technology to emerge in recent years is:
A) FTP.
B) HTTP.
C) XML.
D) OODBMS.
E) All of the above.
Answer: C
Diff: 2 Page Ref: 23-24
71) The purpose of a database is to ________.
Answer: help people keep track of things
Diff: 1 Page Ref: 3
72) In a database, each ________ stores data about a different type of thing.
Answer: table
Diff: 1 Page Ref: 3
73) In a database, each ________ in a database has data about a particular instance.
Answer: table
Diff: 2 Page Ref: 3
74) In the databases discussed in this book, table names are ________.
Answer: capitalized
Diff: 2 Page Ref: 3
75) A database shows data in tables and ________ among the rows of those tables.
Answer: the relationships
Diff: 1 Page Ref: 4
76) ________ is recorded facts and figures; ________ is knowledge derived from data.
Answer: Data; information
Diff: 1 Page Ref: 3 and 5-6
77) Databases record ________ in such a way that they can produce ________.
Answer: data; information
Diff: 2 Page Ref: 6
78) Enterprise Resource Planning (ERP) is an example of a ________.
Answer: multiuser database
Diff: 2 Page Ref: 6-7 Fig 1-5
79) ________ do not necessarily have simple structures.
Answer: Small databases
Diff: 3 Page Ref: 8
80) Computer programs used directly by users are called ________.
Answer: applications
Diff: 1 Page Ref: 8
81) ________ is an internationally recognized standard language that is understood by all commercial database management system products.
Answer: Structured Query Language (SQL)
Diff: 2 Page Ref: 8
82) A ________ is used to create, process and administer databases.
Answer: database management system (DBMS)
Diff: 1 Page Ref: 8
83) ________ is a DBMS combined with an application generator.
Answer: Microsoft Access
Diff: 2 Page Ref: 13-14
84) In an enterprise-class database system, a ________ interacts with the DBMS.
Answer: database application
Diff: 2 Page Ref: 15 Fig 1-16
85) All database applications get and put database data by sending ________ to the DBMS.
Answer: SQL statements
Diff: 3 Page Ref: 15 Fig 1-16
86) The DBMS ranked as having the "most power and features" in the text is ________.
Answer: Oracle database
Diff: 3 Page Ref: 11
87) The DBMS ranked as being the "easiest to use" in the text is ________.
Answer: Microsoft Access
Diff: 2 Page Ref: 16
88) A database is called ________ because it contains a description of itself.
Answer: "self-describing"
Diff: 2 Page Ref: 12
89) ________ is the description of a database's structure that is stored within the database itself.
Answer: Metadata
Diff: 1 Page Ref: 12-13 Fig 1-13
90) In an enterprise-class database system, indexes are held by the ________.
Answer: database
Diff: 3 Page Ref: 12-13 Fig 1-14
91) Business information systems that stored groups of records in separate files were called ________.
Answer: file processing systems
Diff: 2 Page Ref: 20-21 Fig 1-25
92) Data Language/I (DL/I) structured data relationships in a data structure known as a ________.
Answer: tree structure
Diff: 3 Page Ref: 21-22 Fig 1-25
93) The CODSYL DBTG mode structured data relationships in a data structure known as a ________.
Answer: network
Diff: 3 Page Ref: 22 Fig 1-25
94) The relational model was first proposed in 1970 by ________ at IBM.
Answer: E. F. Codd
Diff: 2 Page Ref: 22
95) The 1977 edition of this text was the first edition of this book that contained a description of the ________.
Answer: relational model
Diff: 2 Page Ref: 20
96) ________ was the first PC based DBMS to implement true relational algebra on a PC.
Answer: R:base
Diff: 3 Page Ref: 23
97) ________ is the only major survivor of the "bloodbath of PC DBMS products."
Answer: Microsoft Access
Diff: 2 Page Ref: 23
98) Business organizations have resisted adopting ________ because of the difficulty of converting existing databases.
Answer: object-oriented database management systems (OODBMSs)
Diff: 3 Page Ref: 23
99) ________ has said that "XML is the lingua-franca of the Internet Age."
Answer: Bill Gates
Diff: 2 Page Ref: 24
100) ________ allow database processing to be shared across the Internet.
Answer: XML Web services
Diff: 2 Page Ref: 24
101) What is the purpose of a database, and how does the database accomplish this purpose?
Answer: The purpose of a database is to help people keep track of things. It accomplishes this purpose by storing data in tables. Each table has rows and columns, similar to a spreadsheet. A database usually has multiple tables in order to keep track of different but related things. For example, we might have a CUSTOMER table to keep track of customers and a PRODUCT table to keep track of the things we sell. Each row in each table holds data about a particular instance, i.e., one customer or one product. The database also stores the links between the tables, so that we can track which customers bought which products (note: this will require an additional table if one customer can buy more than one product and one product can be sold to more than one customer).
Diff: 2 Page Ref: 3-5
102) What are the four components of a database system?
Answer: The four components in a database system are: the user, the database application, the database management system (DBMS) and the database. The user interacts with the database application, which interacts with the DBMS, which controls the database. The functions of the database application include creating and processing forms, creating and transmitting queries and creating and processing reports. The DBMS creates databases, tables and supporting structures, manages database data, enforces rules and provides security. The database stores the user data, the database metadata, indexes, triggers, stored procedures and application metadata.
Diff: 2 Page Ref: 8-13
103) Briefly describe the function of an application program in a database system.
Answer: The application program is responsible for creating and processing forms. The application displays the form to the user, allows the user to complete the data entry, evaluates the form to determine which data management tasks need to be performed, and transmits the appropriate requests to the DBMS. The application creates and transmits queries. The queries are requests for data that are created in a language like SQL, and transmitted to the DBMS to have the requested data returned to the application program. The application also creates and processes reports. The query to retrieve the necessary data for the report is sent to the DBMS. When the DBMS returns the needed data, the application manipulates it as necessary to create the requested report. The application program also applies application logic to control the manipulation of data in accordance with the business rules. Finally, the application program is responsible for providing control. Control must be exercised to allow the users to make choices for functions and tasks as appropriate for their jobs. Also, control must be exercised to manage the activities of the DBMS.
Diff: 2 Page Ref: 9-11
104) What components are included in a database?
Answer: The database contains user data, metadata, indexes and other overhead data, and application metadata. User data is the data from the user's environment that they want to track. Metadata is data about the structure of the database. Indexes and other overhead data are structures that the database uses to improve performance. Finally, the application metadata is data about forms, reports, and other application components that some databases, particularly those created with desktop DBMS products, store with the database.
Diff: 2 Page Ref: 13-14
105) Why do we say a database is "self-describing" and why is this an advantage?
Answer: A database is considered self-describing because it contains a description of its own structure within the database itself. This description is called the metadata, and it is stored in specialized tables in relational databases. The advantage is that the database is self-documenting, and that a knowledgeable user or a database designer can easily access the metadata. All DBMS vendors provide tools to access the metadata within their products.
Diff: 3 Page Ref: 12-13
106) What is "metadata" and how does it relate to the definition of a database?
Answer: Metadata is data about the structure of the database itself. This includes data about the names of all the tables in the database, the names of all the columns in each of the tables, the data type of each column in each table, the properties of the tables and the columns, etc. Metadata accounts for the "self-describing" aspect of the definition of a database as a "self-describing collection of integrated tables."
Diff: 2 Page Ref: 12-13
107) Briefly describe the function of the DBMS in a database system.
Answer: The DBMS creates the database and the tables and structures within it. The DBMS also reads and updates the database data. It receives requests from application programs to perform data maintenance tasks. These requests are translated into actions that are performed on the database. In addition to maintaining the user data within the database, the DBMS also maintains the database structures. The DBMS also enforces any rules that have been defined to govern the values of the data, such as data type requirements and referential integrity constraints. The DBMS controls concurrency issues, which deal with the unwanted interruption of one user's work by another user's work. As the only point of entry into the database, the DBMS also provides security for the database to restrict users' access to only the data that they have authority to read or modify. Finally, the DBMS is responsible for the creation of backup copies of the database data and for restoring the database in case a recovery is required.
Diff: 2 Page Ref: 11-12
108) What are "referential integrity constraints"? Give an example.
Answer: A referential integrity constraint is a rule that restricts certain actions on the database data. A referential integrity constraint is used to ensure that the values in a field in one table have matching tables in a corresponding field in another table. These constraints are enforced by the DBMS, which will not allow changes to the values of the database that would result in violations of this rule. For example, a database has an EMPLOYEE table and a VEHICLE table that are used to store data on employees and the vehicles that they are assigned to drive. The EMPLOYEE table has a column called EmployeeID that is used to distinguish one employee record from another. The VEHICLE table also has an EmployeeID column that is used to associate a vehicle with the appropriate employee. A referential integrity constraint could be used to prevent a vehicle from being assigned to an employee with an EmployeeID that does not appear in the EMPLOYEE table by requiring that all values in EmployeeID in the VEHICLE table have a matching value in EmployeeID in the EMPLOYEE table.
Diff: 3 Page Ref: 11
109) What are the three types of database design situations?
Answer: Database designs can be based on (1) existing data, (2) new systems development and (3) database redesign. Database designs from existing data may be based on data in spreadsheets or other data tables, or on data extracted from other databases. New systems development gathers user requirements for needed applications and designs a database to meet those requirements. Database redesign may be needed to migrate existing databases to a newer DBMS, or to integrate multiple existing databases.
Diff: 2 Page Ref: 16-19 Fig 1-18
110) Briefly describe the history of database processing.
Answer: The predecessor of database processing was file processing, where data were maintained on magnetic tape. Database processing as we know it today became possible with the availability of direct access disk storage in the 1960s. Using this storage, both the hierarchical data model and then the network data model were developed. In 1970, E. F. Codd of IBM proposed the relational model, which is the standard model used today. Current DBMSs such as DB2, Oracle and SQL Server are based on the relational model. The appearance of microcomputer based DBMSs, in the 1980s led to a "bloodbath" from which Microsoft Access emerged as the dominant PC workstation DBMS. More recent events include the introduction of object-oriented DBMSs (OODBMSs), and the development of tools such as XML to allow the use of database systems over the Internet.
Diff: 3 Page Ref: 18-22 Fig 1-18
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Text
Test Bank Evolutionary Analysis 5th Edition
For Order This And Any Other Test
Banks And Solutions Manuals, Course,
Assignments, Discussions, Quizzes, Exams,
Contact us At: [email protected]
Chapter 1 A Case for Evolutionary Thinking: Understanding HIV
1) In which of the following regions has AIDS killed the largest number of individuals?
A) India
B) Sub-Saharan Africa
C) United States
D) China
E) United Kingdom
Answer: B
Section: 1.1
Skill: Knowledge/Comprehension
2) The HIV virus contains all of the following components except ________.
A) integrase
B) double-stranded RNA
C) single-stranded RNA
D) reverse transcriptase
E) protease
Answer: B
Section: 1.1
Skill: Knowledge/Comprehension
3) The acronym HIV stands for which of the following?
A) human intercellular virus
B) human immune virus
C) human immunodeficiency virus
D) human immunity virus
E) human immunodeficiency vector
Answer: C
Section: 1.1
Skill: Knowledge/Comprehension
4) Which of the following enzymes is responsible for transcribing viral RNA into DNA?
A) RNA polymerase
B) reverse transcriptase
C) DNA polymerase
D) reverse integrase
E) RNA duplicase
Answer: B
Section: 1.1
Skill: Knowledge/Comprehension
5) The proteins that enable the HIV virus to bind to cells are typically CD4 and CCR5. On what type of cells are these proteins typically observed?
A) plasma cells
B) dendritic cells
C) effector helper T cells
D) memory helper T cells
E) both C and D
Answer: E
Section: 1.1
Skill: Knowledge/Comprehension
6) The AIDS phase of HIV infection begins when the concentration of CD4 T cells in the blood drops below what concentration?
A) 2,000 cells per cubic millimeter
B) 1,000 cells per cubic millimeter
C) 500 cells per cubic millimeter
D) 200 cells per cubic millimeter
E) No CD4 T cells are observed.
Answer: D
Section: 1.1
Skill: Knowledge/Comprehension
7) Which of the following drug categories are used to treat HIV infections?
A) integrase inhibitors
B) protease inhibitors
C) reverse transcriptase inhibitors
D) DNAse inhibitors
E) fusion inhibitors
Answer: D
Section: 1.2
Skill: Knowledge/Comprehension
8) Coreceptor inhibitors block HIV infection by preventing which of the following?
A) binding of the HIV virion onto the plasma membrane
B) binding of the HIV virion onto the CCR5 receptor
C) binding of the HIV virion onto the gp120 protein
D) degrading the coreceptor so the virion cannot attach
E) binding of the HIV virion onto the CD4 receptor
Answer: B
Section: 1.2
Skill: Application/Analysis
9) What is the effect of the ∆32 allele of CCR5 on HIV binding?
A) appears on the surface of CD4 T cells, but the HIV virion is unable to infect the host cell
B) does not appear on the surface of CD4 T cells
C) appears on the surface of the CD4 T cells and inactivates the virion upon binding
D) interferes with binding of the virion to the CD4 receptor protein
E) appears on the surface of the CD4 T cells and causes the virion to lyse upon binding
Answer: B
Section: 1.3
Skill: Application/Analysis
10) The ∆32 allele of CCR5 is found at the highest frequency in which of the following populations?
A) Africans
B) Japanese
C) North Americans
D) Europeans
E) South Americans
Answer: D
Section: 1.3
Skill: Knowledge/Comprehension
11) HIV-1 is believed to have been transmitted to humans from which of the following organisms?
A) gorillas
B) sooty mangabeys
C) African green monkeys
D) chimpanzees
E) baboons
Answer: D
Section: 1.4
Skill: Knowledge/Comprehension
12) HIV-1 Group M is responsible for 95% of human infections. When is it estimated that HIV-1 Group M was transferred to humans?
A) 1980
B) 1960
C) 1930
D) 1995
E) 1900
Answer: C
Section: 1.4
Skill: Knowledge/Comprehension
13) Antibodies and killer T cells recognize HIV or HIV-infected cells by binding to short pieces of viral proteins displayed on the virus or the infected host cell. These short pieces of viral proteins are called ________.
A) coat proteins
B) virosomes
C) proteosomes
D) epitopes
E) episomes
Answer: D
Section: 1.5
Skill: Knowledge/Comprehension
14) Tetherin is an important protein produced by the host. What is the function of tetherin in protecting a host cell from HIV?
A) ties maturing virions to the membrane of the host cell, thereby preventing the release of the mature virus
B) binds the virus to the external host cell membrane, thereby preventing the virus from entering the host cell
C) binds the viral RNA to reverse transcriptase, thus preventing synthesis of the viral DNA
D) binds the two viral RNA strands together, thus preventing the transcription of viral DNA in the host cell
E) causes the maturing virions to aggregate together, thus preventing their release from the host cell
Answer: A
Section: 1.5
Skill: Application/Analysis
15) Early in the infection with HIV, most virions bind to the host cell using CCR5 as a coreceptor. As the infection progresses, the HIV population evolves to use an alternate coreceptor. What is the alternate coreceptor these X4 viruses utilize?
A) Tetherin
B) CCR5α
C) vpu
D) TRIM5α
E) CXCR4
Answer: E
Section: 1.5
Skill: Knowledge/Comprehension
16) In what region of the world is the incidence of infection with HIV highest?
Answer: Sub-Saharan Africa
Section: 1.1
Skill: Knowledge/Comprehension
17) Originally, HIV was thought to be restricted to transmission during homosexual contact between gay men. List other ways in which HIV is currently known to be transmitted.
Answer: HIV can be transmitted by heterosexual sex, oral sex, needle sharing, transfusion with contaminated blood products, other unsafe medical procedures, childbirth and breast-feeding.
Section: 1.1
Skill: Knowledge/Comprehension
18) What does the acronym AIDS stand for?
Answer: Acquired Immune Deficiency Syndrome
Section: 1.1
Skill: Knowledge/Comprehension
19) What viral coat protein typically binds first to the CD4 receptor on helper T cells?
Answer: gp120
Section: 1.1
Skill: Knowledge/Comprehension
20) When AZT is used to treat HIV infections, why does resistance to AZT usually develop?
Answer: Mutations present in the viral population, due to the lack of proofreading and high error rate of the viral reverse transcriptase, enable mutant virions to discriminate against the incorporation of AZT during transcription.
Section: 1.2
Skill: Application/Analysis
21) It has been observed that viral particles often revert (back mutate to non-AZT-resistant populations when treatment with AZT is discontinued. What is the most likely reason for this observation?
Answer: There is no more selective pressure applied to the viral population, and in the absence of AZT the viral particles that reproduce most efficiently have not evolved enough to have the ability to discriminate against AZT.
Section: 1.2
Skill: Application/Analysis
22) What is the molecular mechanism by which reverse transcriptase inhibitors, such as AZT, prevent viral replication?
Answer: These molecules are analogues of the nucleotide building blocks of DNA, and typically prevent binding or elongation of the of the transcribed DNA molecule.
Section: 1.2
Skill: Knowledge/Comprehension
23) In what host cell protein is the Δ32 mutation found, and what type of mutation is this?
Answer: The Δ32 mutation is found in the CCR5 coreceptor on CD4 helper T cells, and is a 32-base pair deletion.
Section: 1.3
Skill: Knowledge/Comprehension
24) Explain the phylogenetic relationship between humans, chimpanzees, and monkeys in the transmission of the current predominant deadly strain in humans, HIV-1.
Answer: HIV-1 is believed to have originated in monkeys as an SIV (simian immunodeficiency virus); SIV was passed from monkeys to chimpanzees, and SIV was passed to and mutated into HIV-1 sometime around 1930.
Section: 1.4
Skill: Knowledge/Comprehension
25) Explain the mechanism HIV uses to avoid destruction by antibodies present in the human immune system.
Answer: The virus is constantly mutating its surface proteins, and these frequent changes in epitopes on the viral surface prevent the host cell from being able to recognize the virus over time.
Section: 1.5
Skill: Application/Analysis
26) Following long periods of infection with HIV, an X4 strain often evolves. What evolutionary advantage does the X4 strain confer on the viral population, and what specific protein does this strain interact with?
Answer: The evolutionary advantage of this strain is that it can infect a different population of T cells. The alternate population of T cells contains the coreceptor CXCR4 instead of the CCR5 coreceptor.
Section: 1.5
Skill: Application/Analysis
27) What is the function of the product of the viral gene vpu in human infections of HIV?
Answer: The viral gene vpu (in a similar manner to the viral protein nef) blocks the action of the host protein tetherin, which normally adheres to viral particles and attaches them to the host cell membrane and prevents their release.
Section: 1.5
Skill: Knowledge/Comprehension
28) What steps are involved in producing the HIV GP120 protein? List all processes and host cellular structures involved from the point of initial infection with viral RNA to the production of the mature virion outside of the host cell.
Section: 1.1
Skill: Application/Analysis
29) Highly active antiretroviral therapies (HAART) have become the treatment method of choice in treating human HIV infections. What is required for a treatment to be classified as HAART, and why have these treatments proven so effective in the treatment of HIV infections?
Section: 1.2
Skill: Synthesis/Evaluation
30) If an individual is infected with HIV that goes undetected and untreated, the infection follows a standard clinical course of progression. Explain the three sequential phases of untreated HIV infection, the approximate times over which these phases occur, and the corresponding levels of both HIV RNA and CD4 T cells circulating in the host bloodstream.
Section: 1.1
Skill: Knowledge/Comprehension
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Chapter 10 Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity and Availability
1) The best example of a hash total for a payroll transaction file could be
A) total of employees' social security numbers.
B) sum of net pay.
C) total number of employees.
D) sum of hours worked.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
2) Error logs and review are an example of
A) data entry controls.
B) data transmission controls.
C) output controls.
D) processing controls.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
3) Following is the result of batch control totals on employee Social Security Numbers in a payroll processing transaction:
Correct Values From Masterfile
Values Entered During Processing
487358796
487358796
534916487
534916487
498374526
498374526
514873420
514873420
534196487
534916487
678487853
678487853
471230589
471230589
3719438158
3720158158
The difference in the control totals is 720,000. Which data entry control would best prevent similar data entry errors in the future?
A) Modulus 11
B) Validity check
C) Check digit
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
4) Which of the following data entry controls would not be useful if you are recording the checkout of library books by members?
A) Sequence check
B) Prompting
C) Validity check
D) Concurrent update control
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
5) A customer failed to include her account number on her check, and the accounts receivable clerk credited her payment to a different customer with the same last name. Which control could have been used to most effectively to prevent this error?
A) Closed-loop verification
B) Duplicate values check
C) Validity check
D) Reconciliation of a batch control total
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
6) If invoices are processed in groups of fifty, which fields from the document shown below would not be used to create a hash control total?
A) Amount
B) Item Number
C) Quantity Ordered
D) Sales Order number
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Reflective Thinking
7) A data entry input control in which the application software sums the first four digits of a customer number to calculate the value of the fifth digit and then compares the calculated number to the number typed in during data entry is an example of a
A) check digit verification.
B) validity check.
C) closed-loop verification.
D) duplicate data check.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
8) All of the following controls for online entry of a sales order would be useful except
A) check digit verification on the dollar amount of the order.
B) validity check on the inventory item numbers.
C) field check on the customer ID and dollar amount of the order.
D) concurrent update control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Analytic
9) A specific inventory record indicates that there were 12 items on hand before a customer brings two of the items to the check stand to be purchased. The cashier accidentally entered quantity 20 instead of 2. Which data entry control would best have prevented this error?
A) sign check
B) limit check
C) validity check
D) field check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
10) When processing weekly payroll, an employee accidentally entered 400 for hours worked. The best data entry control for this error would be
A) a limit check.
B) a check digit.
C) batch total reconciliation.
D) a field check.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
11) The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is
A) a validity check.
B) an authorization check.
C) a check digit.
D) closed-loop verification.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
12) Forms design is an example of this type of control.
A) Data entry control
B) Processing control
C) Output control
D) Input control
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
13) Sequentially prenumbered forms is an example of a(n)
A) data entry control.
B) data transmission control.
C) processing control.
D) input control.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
14) Turnaround documents are an example of a(n)
A) data entry control.
B) output control.
C) processing control.
D) input control.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
15) A validity check is an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) input control.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
16) Parity checks are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
Answer:
Page Ref: 279
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
17) User reviews are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
Answer:
Page Ref: 278
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
18) Data matching is an example of a(n)
A) data entry control.
B) data transmission control.
C) processing control.
D) input control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
19) Batch totals are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
20) Cancellation and storage of documents means that
A) data are copied from a document and stored, after which the document is shredded.
B) documents are defaced before being shredded.
C) documents are defaced and stored.
D) cancellation data are copied from documents before they are stored.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
21) Check digit verification is an example of a(n)
A) data transmission control.
B) output control.
C) processing control.
D) input control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
22) This ensures that the input data will fit into the assigned field.
A) Limit check
B) Range check
C) Size check
D) Validity check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
23) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.
A) Completeness check
B) Field check
C) Limit check
D) Range check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
24) This determines if all required data items have been entered.
A) Completeness check
B) Field check
C) Limit check
D) Range check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
25) This determines the correctness of the logical relationship between two data items.
A) Range check
B) Reasonableness test
C) Sign check
D) Size check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
26) This determines if characters are of the proper type.
A) Field check
B) Alpha-numeric check
C) Range check
D) Reasonableness test
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
27) This tests a numerical amount to ensure that it does not exceed a predetermined value.
A) Completeness check
B) Limit check
C) Range check
D) Sign check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
28) This batch processing data entry control sums a field that contains dollar values.
A) Record count
B) Financial total
C) Hash total
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
29) This batch processing data entry control sums a non-financial numeric field.
A) Record count
B) Financial total
C) Hash total
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
30) When I enter a correct customer number, the data entry screen displays the customer name and address. This is an example of
A) prompting.
B) preformatting.
C) closed-loop verification.
D) error checking.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
31) This control ensures that the correct and most current files are being updated.
A) Cross-footing balance test
B) Data matching
C) File labels
D) Write-protect mechanism
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
32) This batch processing data entry control sums the number of items in a batch.
A) Financial total
B) Hash total
C) Record count
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
33) This data entry control compares the ID number in transaction data to a master file to verify that the ID number exists.
A) Reasonableness test
B) User review
C) Data matching
D) Validity check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
34) File labels are an example of
A) data entry controls.
B) output controls.
C) processing controls.
D) source data controls.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
35) A computer operator accidentally used the wrong master file when updating a transaction file. As a result, the master file data is now unreadable. Which control could best have prevented this from happening?
A) Internal header label
B) Validity check
C) Check digit
D) Parity check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
36) Chaz Finnerty called the IT Help Desk in a huff. "I'm trying to open an Excel file and I get a message that says that the file is locked for editing. What's going on?" The answer is likely that
A) the file is corrupted due to a computer virus.
B) there is no problem. Chaz is editing the file, so it is locked.
C) concurrent update controls have locked the file.
D) Chaz probably opened the file as read-only.
Answer:
Page Ref: 278
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
37) This control protects records from errors that occur when two or more users attempt to update the same record simultaneously.
A) Concurrent update controls
B) Cross-footing balance test
C) Data conversion controls
D) Recalculation of batch totals
Answer:
Page Ref: 278
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
38) Modest Expectations Investment Services (MEIS) allows customers to manage their investments over the Internet. If customers attempt to sell more shares of a stock than they have in their account, an error message is displayed. This is an example of a
A) reasonableness test.
B) field check.
C) validity check.
D) limit check.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
39) Modest Expectations Investment Services (MEIS) allows customers to manage their investments over the Internet. If customers attempt to spend more money than they have in their account, an error message is displayed. This is an example of a
A) reasonableness test.
B) field check.
C) validity check.
D) limit check.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
40) The Spontaneous Combustion Rocket Shoppe in downtown Fargo, North Dakota, generates three quarters of its revenue from orders taken over the Internet. The revenue clearing account is debited by the total of cash and credit receipts and credited by the total of storefront and Internet sales. This is an example of a
A) data integrity test.
B) zero-balance test.
C) trial balance audit.
D) cross-footing balance test.
Answer:
Page Ref: 278
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
41) What is the most effective way to ensure information system availability?
A) High bandwidth
B) Maintain a hot site
C) Maintain a cold site
D) Frequent backups
Answer:
Page Ref: 287
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
42) Concerning system availability, which of the following statements is true?
A) Human error does not threaten system availability.
B) Proper controls can maximize the risk of threats causing significant system downtime.
C) Threats to system availability can be completely eliminated.
D) Threats to system availability include hardware and software failures as well as natural and man-made disasters.
Answer:
Page Ref: 284
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
43) Which of the following is not an objective of a disaster recovery plan?
A) Minimize the extent of the disruption, damage or loss.
B) Permanently establish an alternative means of processing information.
C) Resume normal operations as soon as possible.
D) Train employees for emergency operations.
Answer:
Page Ref: 287
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
44) Which item below would not typically be part of an adequate disaster recovery plan?
A) a system upgrade due to operating system software changes
B) uninterruptible power systems installed for key system components
C) scheduled electronic vaulting of files
D) backup computer and telecommunication facilities
Answer:
Page Ref: 287
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
45) A facility that contains all the computing equipment the organization needs to perform its essential business activities is known as a
A) cold site.
B) hot site.
C) remote site.
D) subsidiary location.
Answer:
Page Ref: 287
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
46) A facility that is pre-wired for necessary telecommunications and computer equipment, but doesn't have equipment installed, is known as a
A) cold site.
B) hot site.
C) remote site.
D) subsidiary location.
Answer:
Page Ref: 287
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
47) When a computer system's files are automatically duplicated on a second data storage system as they are changed, the process is referred to as
A) real-time mirroring.
B) batch updating.
C) consistency control.
D) double-secure storage.
Answer:
Page Ref: 287
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
48) ________ enables a system to continue functioning in the event that a particular component fails.
A) An incremental backup procedure
B) Fault tolerance
C) Preventive maintenance
D) A concurrent update control
Answer:
Page Ref: 284
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
49) A copy of a database, master file, or software that will be retained indefinitely as a historical record is known as a(n)
A) archive.
B) cloud computing.
C) differential backup.
D) incremental backup.
Answer:
Page Ref: 286
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
50) While this type of backup process takes longer than the alternative, restoration is easier and faster.
A) Archive
B) Cloud computing
C) Differential backup
D) Incremental backup
Answer:
Page Ref: 286
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
51) ________ involves copying only the data items that have changed since the last partial backup.
A) Archive
B) Cloud computing
C) Differential backup
D) Incremental backup
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
52) ________ copies all changes made since the last full backup.
A) Archive
B) Cloud computing
C) Differential backup
D) Incremental backup
Answer:
Page Ref: 286
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
53) The maximum amount of time between backups is determined by a company's
A) recovery time objective.
B) recovery point objective.
C) recovery objective.
D) maximum time recovery objective.
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
54) The maximum acceptable down time after a computer system failure is determined by a company's
A) recovery time objective.
B) recovery point objective.
C) recovery objective.
D) maximum time recovery objective.
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
55) The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. If the firm's recovery time objective is 120 minutes, then the worst case recovery time objective is
A) 1 hour
B) 2 hours
C) 3 hours
D) 4 hours
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
56) The accounting department at Synergy Hydroelectric records an average of 10,000 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 20,000 transactions. If the firm's recovery time objective is 60 minutes, then the worst case recovery time objective is
A) 1 hour
B) 2 hours
C) 3 hours
D) 4 hours
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
57) The accounting department at Synergy Hydroelectric records an average of 10,000 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 40,000 transactions. The firm's recovery point objective is therefore
A) 40,000 transactions
B) 10,000 transactions
C) 10 hours
D) 4 hours
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
58) The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. The firm's recovery point objective is therefore
A) 25,000 transactions
B) 12,500 transactions
C) 1 hour
D) 2 hours
Answer:
Page Ref: 285
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
59) This control entails verifying that the proper number of bits are set to the value 1 in each character received.
A) Echo check
B) Field check
C) Parity check
D) Trailer record
Answer:
Page Ref: 279
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
60) Probably the most important change management control is
A) monitoring user rights and privileges during the change process.
B) testing all changes thoroughly prior to implementation on a stand-alone computer.
C) updating all documentation to reflect changes made to the system.
D) management's careful monitoring and review.
Answer:
Page Ref: 289
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
61) Which of the following is true?
A) Cloud computing is a control technique for system availability.
B) Cloud computing eliminates the need for backup of applications and data.
C) Cloud computing refers to the practice of storing application files and backup data on satellites 'in the clouds'.
D) Cloud computing eliminates the need for companies to own their own software and servers.
Answer:
Page Ref: 288
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
62) Discuss how cloud computing could both positively and negatively affect system availability.
63) Define and contrast a recovery point objective and a recovery time objective.
Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 11 Auditing Computer-Based Information Systems
1) Auditing involves the
A) collection, review, and documentation of audit evidence.
B) planning and verification of economic events.
C) collection of audit evidence and approval of economic events.
D) testing, documentation, and certification of audit evidence.
Answer:
Page Ref: 303
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
2) What is not a typical responsibility of an internal auditor?
A) helping management to improve organizational effectiveness
B) assisting in the design and implementation of an AIS
C) preparation of the company's financial statements
D) implementing and monitoring of internal controls
Answer:
Page Ref: 303
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
3) Which type of work listed below is not typical of internal auditors?
A) operational and management audits
B) information system audits
C) financial statement audit
D) financial audit of accounting records
Answer:
Page Ref: 303
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
4) The ________ audit examines the reliability and integrity of accounting records.
A) financial
B) informational
C) information systems
D) operational
Answer:
Page Ref: 303
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
5) The ________ audit reviews the general and application controls of an AIS to assess its compliance with internal control policies and procedures and its effectiveness in safeguarding assets.
A) financial
B) information systems
C) management
D) internal control
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
6) One type of audit that is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives is known as a(n) ________ audit.
A) financial
B) information systems
C) internal control
D) operational or management
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
7) The ________ audit is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives.
A) financial
B) informational
C) information systems
D) operational
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
8) The purpose of ________ is to determine why, how, when, and who will perform the audit.
A) audit planning
B) the collection of audit evidence
C) the communication of audit results
D) the evaluation of audit evidence
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
9) Organizing the audit team and the physical examination of assets are components of which two separate audit stages?
A) planning; evaluating audit evidence
B) planning; collecting audit evidence
C) collecting audit evidence; communicating audit results
D) communicating audit results; evaluating audit evidence
Answer:
Page Ref: 304-305
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
10) With which stage in the auditing process are the consideration of risk factors and materiality most associated?
A) audit planning
B) collection of audit evidence
C) communication of audit results
D) evaluation of audit evidence
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
11) A system that employs various types of advanced technology has more ________ risk than traditional batch processing.
A) control
B) detection
C) inherent
D) investing
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
12) Control risk is defined as the
A) susceptibility to material risk in the absence of controls.
B) risk that a material misstatement will get through the internal control structure and into the financial statements.
C) risk that auditors and their audit procedures will not detect a material error or misstatement.
D) risk auditors will not be given the appropriate documents and records by management who wants to control audit activities and procedures.
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
13) The possibility that a material error will occur even though auditors are following audit procedures and using good judgment is referred to as
A) control risk.
B) detection risk.
C) inherent risk.
D) investigating risk.
Answer:
Page Ref: 305
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
14) The ________ stage of the auditing process involves (among other things) the auditors observing the operating activities and having discussions with employees.
A) audit planning
B) collection of audit evidence
C) communication of audit results
D) evaluation of audit evidence
Answer:
Page Ref: 305
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
15) Verifying the accuracy of certain information, often through communication with third parties, is known as
A) reperformance.
B) confirmation.
C) substantiation.
D) documentation.
Answer:
Page Ref: 305
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
16) The evidence collection method that examines all supporting documents to determine the validity of a transaction is called
A) review of documentation.
B) vouching.
C) physical examination.
D) analytical review.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
17) The evidence collection method that considers the relationships and trends among information to detect items that should be investigated further is called
A) review of the documentation.
B) vouching.
C) physical examination.
D) analytical review.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
18) Assessing the quality of internal controls, the reliability of information, and operating performance are all part of which stage of the auditing process?
A) audit planning
B) collection of audit evidence
C) evaluation of audit evidence
D) communication of audit results
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
19) An auditor must be willing to accept some degree of risk that the audit conclusion is incorrect. Accordingly, the auditor's objective is to seek ________ that no material error exists in the information audited.
A) absolute reliability
B) reasonable evidence
C) reasonable assurance
D) reasonable objectivity
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
20) The risk-based audit approach is
A) a four-step approach to internal control evaluation.
B) a four-step approach to financial statement review and recommendations.
C) a three-step approach to internal control evaluation.
D) a three-step approach to financial statement review and recommendations.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
21) Which of the following is the first step in the risk-based audit approach?
A) Identify the control procedures that should be in place.
B) Evaluate the control procedures.
C) Determine the threats facing the AIS.
D) Evaluate weaknesses to determine their effect on the audit procedures.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
22) Determining whether the necessary control procedures are in place is accomplished by conducting
A) a systems overhaul.
B) a systems review.
C) tests of controls.
D) both B and C
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Analytic
23) According to the risk-based auditing approach, when a control deficiency is identified, the auditor should inquire about
A) tests of controls.
B) the feasibility of a systems review.
C) materiality and inherent risk factors.
D) compensating controls.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
24) The ________ to auditing provides auditors with a clear understanding of possible errors and irregularities and the related risks and exposures.
A) risk-based approach
B) risk-adjusted approach
C) financial audit approach
D) information systems approach
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
25) What is the purpose of an information systems audit?
A) To determine the inherent risk factors found in the system
B) To review and evaluate the internal controls that protect the system
C) To examine the reliability and integrity of accounting records
D) To examine whether resources have been used in an economical and efficient manner in keeping with organization goals and objectives
Answer:
Page Ref: 307
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
26) The information systems audit objective that pertains to source data being processed into some form of output is known as
A) overall security.
B) program development.
C) program modifications.
D) processing.
Answer:
Page Ref: 307
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
27) To maintain the objectivity necessary for performing an independent evaluation function, auditors should not be involved in
A) making recommendations to management for improvement of existing internal controls.
B) examining system access logs.
C) examining logical access policies and procedures.
D) developing the information system.
Answer:
Page Ref: 309
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
28) The auditor's role in systems development should be as
A) an advisor and developer of internal control specifications.
B) a developer of internal controls.
C) an independent reviewer only.
D) A and B above
Answer:
Page Ref: 309
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
29) Regarding program modifications, which statement below is incorrect?
A) Only material program changes should be thoroughly tested and documented.
B) When a program change is submitted for approval, a list of all required updates should be compiled and then approved by management and program users.
C) During the change process, the developmental version of the program must be kept separate from the production version.
D) After the modified program has received final approval, the change is implemented by replacing the developmental version with the production version.
Answer:
Page Ref: 311
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
30) How could auditors determine if unauthorized program changes have been made?
A) By interviewing and making inquiries of the programming staff
B) By examining the systems design and programming documentation
C) By using a source code comparison program
D) By interviewing and making inquiries of recently terminated programming staff
Answer:
Page Ref: 311
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
31) Which auditing technique will not assist in determining if unauthorized programming changes have been made?
A) Use of a source code comparison program
B) Use of the reprocessing technique to compare program output
C) Interviewing and making inquiries of the programming staff
D) Use of parallel simulation to compare program output
Answer:
Page Ref: 311
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
32) Strong ________ controls can partially compensate for inadequate ________ controls.
A) development; processing
B) processing; development
C) operational; internal
D) internal; operational
Answer:
Page Ref: 310
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
33) The ________ procedure for auditing computer process controls uses a hypothetical series of valid and invalid transactions.
A) concurrent audit techniques
B) test data processing
C) integrated test facility
D) dual process
Answer:
Page Ref: 312
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
34) The auditor uses ________ to continuously monitor the system and collect audit evidence while live data are processed.
A) test data processing
B) parallel simulation
C) concurrent audit techniques
D) analysis of program logic
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
35) Auditors have several techniques available to them to test computer-processing controls. An audit technique that immediately alerts auditors of suspicious transactions is known as
A) a SCARF.
B) an audit hook.
C) an audit sinker.
D) the snapshot technique.
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
36) A type of software that auditors can use to analyze program logic and detect unexecuted program code is
A) a mapping program.
B) an audit log.
C) a scanning routine.
D) program tracing.
Answer:
Page Ref: 314
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
37) One tool used to document the review of source data controls is
A) a flowchart generator program.
B) a mapping program.
C) an input control matrix.
D) a program algorithm matrix.
Answer:
Page Ref: 314
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
38) An audit software program that generates programs that perform certain audit functions, based on auditor specifications, is referred to as a(n)
A) input controls matrix.
B) CAATS.
C) embedded audit module.
D) mapping program.
Answer:
Page Ref: 317
Objective: Learning Objective 4
Difficulty : Moderate
AACSB: Analytic
39) The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent
A) an employee or outsider obtaining data about an important client.
B) a data entry clerk from introducing data entry errors into the system.
C) a computer operator from losing or corrupting files or data during transaction processing.
D) programmers making unauthorized modifications to programs.
Answer:
Page Ref: 316
Objective: Learning Objective 3
Difficulty : Difficult
AACSB: Analytic
40) An auditor might use which of the following to convert data from several sources into a single common format?
A) computer assisted audit techniques software
B) Windows Media Converter
C) concurrent audit technique
D) Adobe Professional
Answer:
Page Ref: 317
Objective: Learning Objective 4
Difficulty : Easy
AACSB: Analytic
41) What is the primary purpose of computer audit software?
A) eliminate auditor judgment errors
B) assist the auditor in retrieving and reviewing information
C) detect unauthorized modifications to system program code
D) recheck all mathematical calculations, cross-foot, reprocess financial statements and compare to originals
Answer:
Page Ref: 317
Objective: Learning Objective 4
Difficulty : Easy
AACSB: Analytic
42) The scope of a(n) ________ audit encompasses all aspects of systems management.
A) operational
B) information systems
C) financial
D) internal control
Answer:
Page Ref: 318
Objective: Learning Objective 5
Difficulty : Moderate
AACSB: Analytic
43) Evaluating effectiveness, efficiency, and goal achievement are objectives of ________ audits.
A) financial
B) operational
C) information systems
D) all of the above
Answer:
Page Ref: 318
Objective: Learning Objective 5
Difficulty : Easy
AACSB: Analytic
44) In the ________ stage of an operational audit, the auditor measures the actual system against an ideal standard.
A) evidence collection
B) evidence evaluation
C) testing
D) internal control
Answer:
Page Ref: 318
Objective: Learning Objective 5
Difficulty : Easy
AACSB: Analytic
45) An increase in the effectiveness of internal controls would have the greatest effect on
A) reducing control risk.
B) reducing detection risk.
C) reducing inherent risk.
D) reducing audit risk.
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Analytic
46) An expansion of a firm's operations to include production in Russia and China will have the effect of
A) increasing inherent risk.
B) reducing inherent risk.
C) increasing control risk.
D) reducing control risk.
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
47) An increase in the effectiveness of auditing software will have the effect of
A) increasing detection risk.
B) reducing detection risk.
C) increasing control risk.
D) reducing control risk.
Answer:
Page Ref: 305
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
48) An auditor examines all documents related to the acquisition, repair history, and disposal of a firm's delivery van. This is an example of collecting audit evidence by
A) confirmation.
B) reperformance.
C) vouching.
D) analytical review.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
49) An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with accounting records. This is an example collecting audit evidence by
A) confirmation.
B) reperformance.
C) vouching.
D) analytical review.
Answer:
Page Ref: 305
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
50) An auditor finds that employee absentee rates are significantly higher on Mondays and Fridays than on other work days. This is an example collecting audit evidence by
A) confirmation.
B) reperformance.
C) vouching.
D) analytical review.
Answer:
Page Ref: 306
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
51) An auditor creates a fictitious customer in the system and then creates several fictitious sales to the customer. The records are then tracked as they are processed by the system. The auditor is using
A) an integrated test facility.
B) the snapshot technique.
C) a system control audit review file.
D) continuous and intermittent simulation.
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Difficult
AACSB: Analytic
52) An auditor sets an embedded audit module to flag all credit transactions in excess of $1,500. The flag causes the system state to be recorded before and after each transaction is processed. The auditor is using
A) an integrated test facility.
B) the snapshot technique.
C) a system control audit review file.
D) audit hooks.
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
53) An auditor sets an embedded audit module to record all credit transactions in excess of $1,500 and store the data in an audit log. The auditor is using
A) the snapshot technique.
B) a system control audit review file.
C) audit hooks.
D) continuous and intermittent simulation.
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
54) An auditor sets an embedded audit module to flag questionable online transactions, display information about the transaction on the auditor's computer, and send a text message to the auditor's cell phone. The auditor is using
A) the snapshot technique.
B) a system control audit review file.
C) audit hooks.
D) continuous and intermittent simulation.
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Difficult
AACSB: Analytic
55) An auditor sets an embedded audit module to selectively monitor transactions. Selected transactions are then reprocessed independently, and the results are compared with those obtained by the normal system processing. The auditor is using
A) an integrated test facility.
B) the snapshot technique.
C) a system control audit review file.
D) continuous and intermittent simulation.
Answer:
Page Ref: 313
Objective: Learning Objective 3
Difficulty : Difficult
AACSB: Analytic
56) Which of the following is not one of the types of internal audits?
A) reviewing corporate organizational structure and reporting hierarchies
B) examining procedures for reporting and disposing of hazardous waste
C) reviewing source documents and general ledger accounts to determine integrity of recorded transactions
D) comparing estimates and analysis made before purchase of a major capital asset to actual numbers and results achieved
Answer:
Page Ref: 304
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Reflective Thinking
57) When programmers are working with program code, they often employ utilities that are also used in auditing. For example, as program code evolves, it is often the case that blocks of code are superseded by other blocks of code. Blocks of code that are not executed by the program can be identified by
A) embedded audit modules.
B) scanning routines.
C) mapping programs.
D) automated flow charting programs.
Answer:
Page Ref: 314
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
58) When programmers are working with program code, they often employ utilities that are also used in auditing. For example, as program code evolves, it is often the case that variables defined during the early part of development become irrelevant. The occurrences of variables that are not used by the program can be found using
A) program tracing.
B) scanning routines.
C) mapping programs.
D) embedded audit modules.
Answer:
Page Ref: 314
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
59) Explain the differences between each type of audit risk.
60) Explain why the auditor's role in program development and acquisition should be limited.
61) How and to whom does an auditor communicate the audit results?
62) Audit tests and procedures traditionally have been performed on a sample basis. Do options exist for auditors to test significantly more (or all) transactions?
63) When doing an information systems audit, auditors must review and evaluate the program development process. What errors or fraud could occur during the program development process?
64) Briefly describe tests that can be used to detect unauthorized program modifications.
65) Define and give examples of embedded audit modules.
66) How is a financial audit different from an information systems audit?
67) Why do all audits follow a sequence of events that can be divided into four stages, and what are the four stages?
68) Name and describe the different types of audits.
AACSB: Analytic
69) Describe the risk-based audit approach.
71) Describe the disadvantages of test data processing.
72) Describe how audit evidence can be collected.
Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 12 The Revenue Cycle: Sales to Cash Collections
1) In organizations with at least basic segregation of duties, the credit manager reports to the ________ and the treasurer reports to the ________.
A) controller; vice president of finance
B) treasurer; controller
C) marketing manager; vice president of finance
D) treasurer; vice president of finance
Answer:
Page Ref: 331
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
2) In the revenue cycle, before a shipping notice is prepared, the shipping department personnel should match the inventory received from the warehouse to details from
A) picking tickets.
B) sales order and bill of lading.
C) sales order.
D) picking ticket and sales order.
Answer:
Page Ref: 345
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
3) Which is the best control to prevent invoicing customers for the quantity ordered, which was more than the quantity shipped due to items on backorder?
A) Use the information from the packing slip to prepare the sales invoice.
B) Use the information from the picking ticket to prepare the sales invoice.
C) Use the information from the bill of lading to prepare the sales invoice.
D) Use the information from the sales order to prepare the sales invoice.
Answer:
Page Ref: 350
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Reflective Thinking
4) The cashier deposits checks in the bank for Very Large Corporation (VLC) and also prepares payments to vendors. Of the following, who is best to reconcile the bank statement to VLC's records on a regular basis?
A) Internal audit department
B) Treasurer
C) External auditor
D) Cashier
Answer:
Page Ref: 355
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
5) Which of the following documents normally triggers the billing process in the revenue cycle?
A) Packing slip received from the shipping department
B) Sales order received from the sales department
C) Picking ticket received from the sales department
D) Journal voucher received from the shipping department
Answer:
Page Ref: 348
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
6) Which of the following documents would normally trigger the process to record a customer payment?
A) Remittance advice
B) Customer monthly statement
C) Deposit slip
D) Sales invoice
Answer:
Page Ref: 353
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
7) Which document should always be included with a merchandise shipment to a customer?
A) Packing slip
B) Picking ticket
C) Remittance advice
D) Sales invoice
Answer:
Page Ref: 345
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
8) A monthly statement sent to customers serves a control purpose by
A) providing an opportunity for customers to verify the balance owed and activity on the account.
B) triggering the process to record a customer payment.
C) summarizing invoices and amounts due for customers.
D) reminding customers of the balance due and due date.
Answer:
Page Ref: 355
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
9) Accounting recognizes a sale when
A) inventory becomes the legal property of the customer.
B) cash is received from the customer.
C) a sales order is approved by sales, inventory control, and credit departments.
D) inventory is removed from the warehouse.
Answer:
Page Ref: 345
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
10) Which of the following is not one of the controls for the mail room where customer payments are commingled with other mail?
A) Requiring the controller to be personally present when mail is received and opened
B) Preparing a remittance list as mail is opened
C) Restrictively endorsing checks when received
D) Requiring two mail room clerks to open mail together
Answer:
Page Ref: 337
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
11) What is the primary objective of the revenue cycle?
A) to maximize revenue and minimize expense
B) to reduce outstanding accounts receivable balances through increased cash sales
C) to provide the right product in the right place at the right time at the right price
D) to sell as much product as possible and/or to maximize service billings
Answer:
Page Ref: 332
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
12) Which of the decisions below is not ordinarily found as part of the revenue cycle?
A) What credit terms should be offered?
B) How often should accounts receivable be subjected to audit?
C) How can customer payments be processed to maximize cash flows?
D) What are the optimal prices for each product or service?
Answer:
Page Ref: 332-333
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
13) Which of the following is not a basic activity of the revenue cycle?
A) sales order entry
B) shipping
C) receiving
D) billing
Answer:
Page Ref: 333
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
14) Retail stores could send their orders directly to the manufacturer's sales order system in a format that would eliminate the need for data entry, using
A) Vendor Managed Inventory.
B) Electronic Data Interchange.
C) Point Of Sale.
D) Electronic Funds Transfer.
Answer:
Page Ref: 338
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
15) Matching customer account numbers and inventory item numbers to the numbers in the customer and inventory master files is an example of a
A) completeness test.
B) field check.
C) reasonableness test.
D) validity check.
Answer:
Page Ref: 339
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
16) During the sales order entry process, a ________ is performed to compare the quantity ordered with the standard amounts normally ordered.
A) completeness test
B) redundant data check
C) field check
D) reasonableness test
Answer:
Page Ref: 339
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
17) During the sales order entry process, a ________ is performed to verify that each transaction record contains all appropriate data items.
A) completeness test
B) redundant data check
C) field check
D) reasonableness test
Answer:
Page Ref: 339
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
18) When a customer places an order (on account) for a certain product, what should be done before the order is checked for inventory availability?
A) The customer's available credit should be checked.
B) The sales order should be created and written to a file.
C) Shipping should be notified of an order in process.
D) A picking list should be generated for the warehouse.
Answer:
Page Ref: 335
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
19) How is credit approval generally handled for established customers with a documented payment history?
A) Specific authorization by the credit manager
B) General authorization by a sales clerk
C) A new credit application is requested
D) A formal credit check should be made for each sale
Answer:
Page Ref: 340
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
20) What is a typical procedure for processing sales orders from new customers or customers making a purchase that causes their credit limit to be exceeded?
A) General authorization to approve the order is given to sales clerks.
B) Specific authorization must be granted by the credit manager.
C) The sale should be rejected.
D) The sales clerk should order a report from a credit bureau before approving the order.
Answer:
Page Ref: 340
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
21) A company should check inventory quantities before accepting a sales order for all the following reasons except to
A) verify the accuracy of the perpetual inventory records.
B) inform the customer about availability and delivery times.
C) know which items may need to be back ordered.
D) update inventory records to reduce the quantity available by the number of items ordered.
Answer:
Page Ref: 341-342
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
22) Responding to customer inquiries and general customer service is an important aspect in the revenue cycle. Since customer service is so important, software programs have been created to help manage this function. These special software packages are called
A) EDI systems.
B) POS systems.
C) VMI systems.
D) CRM systems.
Answer:
Page Ref: 343
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
23) The best solution for maintaining accurate automated perpetual inventory system is to use
A) closed-loop verification when inventory is received from vendors and recorded.
B) point of sale devices integrated with inventory records.
C) periodic physical counts to reconcile with perpetual inventory records.
D) RFID tags.
Answer:
Page Ref: 342
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
24) This document is a legal contract that defines responsibility for goods that are in transit.
A) packing slip
B) bill of lading
C) picking list
D) back order
Answer:
Page Ref: 345
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
25) Two documents usually accompany goods shipped to a customer. What are the two documents?
A) a bill of lading and an invoice
B) a packing slip and a bill of lading
C) an invoice and a packing slip
D) an invoice and a sales order
Answer:
Page Ref: 345
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
26) What is the basic document created in the billing process?
A) bill of lading
B) sales order
C) packing list
D) sales invoice
Answer:
Page Ref: 349
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
27) A company uses the method for tracking accounts receivable where customers pay according to individual sales invoices. This describes the ________ method.
A) monthly statement
B) open-invoice
C) balance forward
D) cycle billing
Answer:
Page Ref: 350
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
28) A method for tracking accounts receivable that matches specific invoices and payments from the customer is called a(n) ________ method.
A) specific identification
B) balance forward
C) cycle billing
D) open-invoice
Answer:
Page Ref: 350
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
29) The document a customer returns with their payment and that identifies the source and the amount of the payment is called a
A) remittance advice.
B) remittance list.
C) credit memorandum.
D) debit memorandum.
Answer:
Page Ref: 350
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
30) In the ________ method of tracking accounts receivable, customers pay according to the amount showing on their monthly statement and payments are applied against the total account balance.
A) specific identification
B) open-invoice
C) balance forward
D) remittance advice
Answer:
Page Ref: 350
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
31) When a customer pays off the balance on an invoice, the payment is credited to the ________ file.
A) customer master
B) sales transaction
C) cash receipts master
D) All of the above are correct.
Answer:
Page Ref: 351
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Reflective Thinking
32) A type of business document in which part of the original document is returned to the source for further processing is called a ________ document.
A) feedback
B) returnable
C) closed-loop
D) turnaround
Answer:
Page Ref: 350
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
33) A document typically encountered in the revenue cycle that is both an output document and a source document is the
A) sales invoice.
B) customer purchase order.
C) sales order.
D) packing slip.
Answer:
Page Ref: 349
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
34) A ________ system prepares and mails monthly statements to customers throughout the entire month, instead of just at the end of the month.
A) continuous
B) open-invoice
C) cycle billing
D) balance forward
Answer:
Page Ref: 351
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
35) The accounts receivable department must know when customers pay their invoices, yet segregation of duties controls dictate that the collection and recording functions be kept separate from each other. What is a solution to this potential internal control problem?
A) Have customers send a remittance advice with their payment.
B) Have mailroom personnel prepare a remittance list which can be forwarded to accounts receivable.
C) Establish a lockbox arrangement with a bank.
D) all of the above
Answer:
Page Ref: 353-354
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
36) The benefits of a lockbox arrangement with a bank are maximized when
A) the bank is located nearby to the company, so remittance advices can be delivered to the company every day.
B) several banks around the country are used, in order to minimize the time payments spend in the mail.
C) an arrangement is made with only one bank, so all remittance advices can be batched for processing.
D) the bank deposits the payments and accesses the customer's information system to record the payments.
Answer:
Page Ref: 354
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
37) An arrangement where a bank receives customer payments through the postal system, scans the remittance advices, and transmits payment data to the business electronically is known as
A) e-commerce.
B) an electronic lockbox.
C) electronic funds transfer (EFT).
D) electronic data interchange (EDI).
Answer:
Page Ref: 354
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
38) Customers that send their payments electronically directly to the company's bank are using
A) electronic data interchange (EDI).
B) electronic funds transfer (EFT).
C) procurement cards.
D) an electronic lockbox.
Answer:
Page Ref: 354
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
39) A way to incorporate the advantages of Electronic Data Interchange with the Electronic Funds Transfer is
A) Financial Electronic Data Interchange.
B) e-commerce.
C) to use procurement cards.
D) an electronic lockbox.
Answer:
Page Ref: 354
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
40) Key differences exist when an integrated Enterprise Resource Planning system (ERP) replaces an existing AIS or legacy system. For example, ________ are more accurate and timely, enabling sales order entry staff to provide customers more accurate information about delivery dates.
A) inventory records
B) cash receipts
C) credit approval decisions
D) exception reports
Answer:
Page Ref: 342
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
41) When an ERP is used, it is assumed that there will be increases in efficiency and the effectiveness of the activities related to the revenue cycle. However, what must be in place and functioning well to fully realize these benefits?
A) an effective marketing staff
B) all the components of the expenditure cycle
C) adequate controls
D) adequate system flowchart documentation
Answer:
Page Ref: 335
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
42) The activities involved in soliciting and processing customer orders within the revenue cycle are known as the ________.
A) sales order entry process
B) shipping order process
C) revenue process
D) marketing process
Answer:
Page Ref: 337
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
43) To ensure proper segregation of duties, only the ________ has authority to issue credit memos.
A) accounts receivable supervisor
B) controller
C) credit manager
D) cashier
Answer:
Page Ref: 352
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
44) It has been discovered that credit sales have been made to customers with a poor credit rating. If this continues, the company will face increasing uncollectible receivables and losses due to bad debts. Separation of duties between ________ and ________ should help resolve the problem.
A) shipping; billing duties
B) credit approval; marketing
C) billing; credit approval
D) marketing; accounts receivable
Answer:
Page Ref: 340
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
45) Consider the following revenue cycle scenario: The company has been exposed to customer dissatisfaction and the suggested control procedure to be implemented is to install and use bar-code scanners. What is the threat?
A) The company may be shipping the wrong merchandise.
B) The company may be shipping the wrong quantities of merchandise.
C) The company may be shipping orders to the wrong address.
D) All of the above threats may apply to this scenario.
Answer:
Page Ref: 345
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
46) Which of the following would be the least effective control to minimize the loss of inventory?
A) Secure the storage location of inventory.
B) Release inventory only with proper documentation.
C) Periodically back up all perpetual inventory records.
D) Reconcile the physical counts with and perpetual records.
Answer:
Page Ref: 345
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
47) Separating the shipping and billing functions is designed to reduce the threat of
A) failure to bill customers.
B) billing customers for wrong quantities.
C) billing customers before merchandise has been shipped.
D) shipping the wrong merchandise.
Answer:
Page Ref: 350
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
48) All of the following edit checks for online editing of accounts receivable transactions would probably be included except
A) validity checks on customer ID and invoice numbers.
B) check digit verification on the amount of the sale.
C) closed loop verification on the customer ID.
D) field checks on the values in dollar fields.
Answer:
Page Ref: 352
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
49) When a proper segregation of duties exists in the area of handling cash receipts, the ________, who reports to the ________, actually handles the cash and is not the same person who posts cash receipts to customer accounts.
A) cashier; treasurer
B) cashier; controller
C) accountant; treasurer
D) accountant; controller
Answer:
Page Ref: 355
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
50) In a revenue cycle with proper controls, the ________ who reports to the ________, is not involved in any cash handling activities.
A) accounts receivable clerk; treasurer
B) accounts receivable clerk; controller
C) cashier; controller
D) cashier; treasurer
Answer:
Page Ref: 355
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
51) A serious exposure in the revenue cycle is loss of assets. What is the related threat and applicable control procedure that address this exposure?
A) shipping errors; reconciliation of sales order with picking ticket and packing slip
B) theft of cash; segregation of duties and minimization of cash handling
C) making sales that turn out to be uncollectible; force sales people to make collection calls on customers with past due balances
D) poor performance; preparation and review of performance reports
Answer:
Page Ref: 337
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
52) Which of the following duties could be performed by the same individual and not violate segregation of duty controls?
A) handling cash and posting to customer accounts
B) issuing credit memos and maintaining customer accounts
C) handling cash and authorizing credit memos
D) handling cash receipts and mailing vendor payments
Answer:
Page Ref: 355
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
53) To prevent the loss of valuable data in the revenue cycle, internal file labels can be used to
A) keep competitors from accessing files.
B) record off-site storage locations.
C) organize the on-site physical storage site.
D) reduce the possibility of erasing important files.
Answer:
Page Ref: 277, 335
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
54) The manager of Callow Youth Clothing was entering an order online from Sad Clown Pajamas. He ordered 100 one-size fits all pajama bottoms, but when he ordered 1000 one-size fits all pajama tops, the following error message popped up: "Did you mean to enter a quantity of 1000 for your order?" This message is the result of a
A) reasonableness test.
B) validity check.
C) limit check.
D) closed-loop verification.
Answer:
Page Ref: 339
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Reflective Thinking
55) The manager of Callow Youth Clothing was entering an order online from Sad Clown Pajamas. He entered all the items and quantities, completed the checkout and payment process, but the following error message popped up when he tried to exit the site: "Please enter your email address." This message is likely the result of a
A) customer relationship management software application.
B) validity check.
C) completeness test.
D) closed-loop verification.
Answer:
Page Ref: 339
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Reflective Thinking
56) Sad Clown Pajamas is an Internet-based wholesaler. Customers enter their orders online. The manager of Callow Youth Clothing was entering an order when the following error message popped up: "Your total order exceeds your available credit. A Credit Department representative will contact you within 24 hours." This message is the result of a
A) validity check.
B) reasonableness test.
C) limit check.
D) sign check.
Answer:
Page Ref: 340
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
57) In Petaluma, California, electric power is provided to consumers by the Power To The People Electrical Company, a local co-op. Each month PTTP mails bills to 70,000 households and then processes payments as they are received. The customers are provided with a remittance advice, which is a
A) warning that failure to pay by the due date will result in a late charge.
B) confirmation of the firm's privacy policy.
C) turnaround document.
D) bill.
Answer:
Page Ref: 350
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
58) Laz Chance wears roller blades and headphones when he is at work at the Squishy Things Toy Company. He is a product packer. The headphones give him computer-generated instructions so he knows the location of each item and quantity that should be included in the order. These instructions are the equivalent of a
A) picking ticket.
B) bill of lading.
C) packing slip.
D) sales order.
Answer:
Page Ref: 342
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
59) The shipping department at Squishy Things Toy Company follows policies that determine which carrier will deliver orders according to the size, weight, and destination of the shipment. It maintains standing agreements with shippers that specify legal responsibility for the shipment while it is in transit. The terms of the agreements are documented on
A) picking tickets.
B) bills of lading.
C) packing slips.
D) RFID tags.
Answer:
Page Ref: 345
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
60) Sad Clown Pajamas is an Internet-based wholesaler. The manager of Callow Youth Clothing received an order from Sad Clown and found that the wrong product had been shipped. He repackaged the order and sent it back for a refund. When Sad Clown Pajamas received the returned product, they mailed a ______ to Callow Youth Clothing's manager.
A) packing slip
B) letter requesting an explanation
C) remittance advice
D) credit memo
Answer:
Page Ref: 352
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
61) A customer service manager at Sad Clown Pajamas, Bob, received a call from the manager at Callow Youth Clothing, who informed Bob that Callow was entering bankruptcy liquidation and it was unlikely that they would be able to pay the outstanding balance on their account. Bob should
A) document the phone conversation and forward it to the billing department manager.
B) prepare a credit memo.
C) approve a credit memo.
D) document the phone conversation and forward it to the credit department manager.
Answer:
Page Ref: 352
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Reflective Thinking
62) Because it is the most fungible of all assets, the management of cash has always been the most difficult of all control issues. The most important of cash controls is
A) minimization of cash handling.
B) lockbox arrangements.
C) segregation of duties.
D) frequent reconciliation of records.
Answer:
Page Ref: 355
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
63) A sales clerk at an electronics store scanned the bar code for a low cost set of headphones and then substituted a high cost set of headphones for his friend, who paid the lower price. Which of the following controls would best help to prevent this sort of fraud?
A) Use of RFID tags
B) Physical inventory count
C) Segregation of duties
D) Limited physical access to bar codes
Answer:
Page Ref: 342
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
64) The accounts receivable management method typically used by credit card companies is
A) balance forward.
B) postbilling.
C) monthly statement.
D) open-invoice.
Answer:
Page Ref: 351
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
65) The accounts receivable clerk destroys all invoices for sales made to family and friends and does not record the sales in the accounts receivable subsidiary ledgers. The family and friends usually give the clerk cash as a"thank you". Which procedure will not prevent or detect this fraud?
A) Send monthly statements to all customers with balances owed.
B) Reconcile sales invoices in the billing department to the total debits to accounts receivable subsidiary ledgers.
C) Sequentially prenumber all invoices and prepare a sequence check at the end of each day.
D) Reconcile the accounts receivable control account to the accounts receivable subsidiary ledger.
Answer:
Page Ref: 350
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
66) Which of the following poses an internal control problem?
A) Physical inspection of inventory quantity and condition is outsourced to a firm that specializes in this service.
B) Products are released from inventory after a warehouse employee and a shipping clerk both sign the pick list.
C) Sales representatives have authority to increase customers' credit limits in $1,000 increments.
D) When customer payments are received in the mail, checks are sent to the cashier's office and remittance advices are sent to the accounts receivable department.
Answer:
Page Ref: 340
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
67) For sales returns, the least effective control to prevent fraudulent processing of a credit memo is to
A) reconcile total of credit memos to total debits posted to customers' subsidiary ledgers.
B) require approval for each credit memo by the credit manager.
C) sequentially prenumber all credit memos and perform a sequence check at the end of each day.
D) match each credit memo with a receiving report.
Answer:
Page Ref: 352
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
68) Describe the basic revenue cycle activities.
69) Explain how validity checks, completeness tests and reasonableness tests can be implemented to ensure accuracy of customer orders.
70) Define and describe benefits of a CRM system.
71) How can Electronic Data Interchange (EDI) facilitate the billing and accounts receivable process?
72) Describe typical credit approval procedures.
73) Describe the two methods to manage accounts receivable.
74) Describe cycle billing and identify how an organization might benefit by using cycle billing.
75) Failure to collect cash on credit sales is a threat in the revenue cycle. What controls can be used to help neutralize this threat?
76) Discuss ways in which technology can be used to streamline cash collections.
77) Describe four threats in the revenue cycle and identify appropriate controls for each threat.
78) Discuss the general control issue of the loss of data, as it relates to the revenue cycle.
79) Explain how to effectively segregate duties in the sales order activity.
80) Discuss the revenue cycle threat of stockouts, carrying costs, and markdowns.
81) You have been hired by a catalog company to computerize its sales order entry process. Approximately 70% of all orders are received over the telephone by a sales person. The other 30% of orders are received by a sales person through mail or fax. The catalog company wants the phone orders processed real-time. The mail and fax orders will be processed in batches of 50 orders. The following attributes are collected for every sales order:
Customer number (if the order is from a new customer, a new number needs to be assigned)
Customer name
Address
Payment method (credit card for phone and fax orders and check for mailed orders)
Credit card number and expiration date
Items ordered and quantity of each
Unit price of each item ordered
Identify and describe at least ten specific control policies and procedures you will implement for the sales order process. Be very specific describing the controls and number each new control you suggest.
Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 13 The Expenditure Cycle: Purchasing to Cash Disbursements
1) The Squishy Things Toy Company was established in 1948. It recently signed a large contract with a chain of retail toy stores. As a condition of the contract, the Squishy will be required to track and forecast product sales by linking in to the chain's sales database. Squishy will then be responsible for shipping products to the chain's regional warehouses as needed. The relationship between Squishy and the chain is an example of
A) vendor-managed inventory.
B) sales force automation.
C) electronic data interchange.
D) optical character recognition.
Answer:
Page Ref: 382
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
2) Requiring all packing slips be reconciled to purchase orders before accepting a delivery of inventory would be most likely to prevent which of the following situations?
A) A supplier delivers more inventory than ordered at the end of the year and sends an invoice for the total quantity delivered.
B) An employee mails a fake invoice to the company, which is then paid.
C) The inventory records are incorrectly updated when a receiving department employee enters the wrong product number on the receiving report.
D) Receiving department employees steal inventory and then claim the inventory was received and delivered to the warehouse.
Answer:
Page Ref: 386
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
3) Comparing quantities on a vendor invoice to quantities on the receiving report would not prevent or detect which of the following situations?
A) Receiving and accepting inventory not ordered
B) Theft of inventory by receiving department employees
C) Update of wrong inventory items due to data entry error
D) Order for an excessive quantity of inventory
Answer:
Page Ref: 386
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
4) Which of the following would probably be the least effective control to mitigate the risk of paying an invoice payable to a phony vendor for inventory purchases, mailed to the company by an employee attempting to commit fraud?
A) Only pay from original invoices.
B) Cancel all invoices and supporting documentation when paid.
C) Strict access and authorization controls for the approved vendor master file.
D) Require three-way match for all inventory purchase invoices.
Answer:
Page Ref: 387
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
5) Which of the following would be the least effective control to prevent paying the same vendor invoice twice?
A) Allow only the accounts payable department to authorize payment for vendor invoices and allow only the cash disbursements department to cut and mail checks to vendors.
B) Only pay from original invoices.
C) Cancel each document in the voucher package once the check is prepared and mailed.
D) Only pay vendor invoices that have been matched and reconciled to a purchase order and a receiving report.
Answer:
Page Ref: 391
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
6) To accomplish the objectives set forth in the expenditure cycle, a number of key management decisions must be addressed. Which of the decisions below is not ordinarily found as part of the expenditure cycle?
A) How can cash payments to vendors be managed to maximize cash flow?
B) What is the optimal level of inventory and supplies to carry on hand?
C) Where should inventories and supplies be held?
D) What are the optimal prices for each product or service?
Answer:
Page Ref: 372
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
7) One of the basic activities in the expenditure cycle is the receiving and storage of goods, supplies, and services. What is the counterpart of this activity in the revenue cycle?
A) sales order entry process
B) shipping function
C) cash collection activity
D) cash payments activity
Answer:
Page Ref: 373
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Reflective Thinking
8) The traditional approach to inventory management to ensure sufficient quantity on hand to maintain production is known as
A) safety stock.
B) just-in-time production.
C) economic order quantity.
D) optimal inventory quantity.
Answer:
Page Ref: 378
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
9) Economic Order Quantity (EOQ) includes several variables that must be taken into consideration when calculating the optimal order size. One variable, the costs associated with holding inventory, is referred to as
A) ordering costs.
B) carrying costs.
C) the reorder point.
D) stockout costs.
Answer:
Page Ref: 378
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
10) The need to place an order for inventory is specified by the
A) company inventory policies.
B) economic order quantity.
C) stockout point.
D) reorder point.
Answer:
Page Ref: 378
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
11) When goods are being ordered from a vendor, which electronic files are either read or updated?
A) inventory, vendors, and accounts payable
B) vendors and accounts payable
C) open purchase orders and accounts payable
D) inventory, vendors, and open purchase orders
Answer:
Page Ref: 374
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
12) What is a key feature of materials requirements planning (MRP)?
A) minimize or entirely eliminate carrying and stockout costs
B) reduce required inventory levels by scheduling production rather than estimating needs
C) determine the optimal reorder point
D) determine the optimal order size
Answer:
Page Ref: 378
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
13) Materials requirements planning (MRP)
A) reduces the uncertainty about when materials are needed, thereby reducing the need to carry large levels of inventory.
B) is able to compute exactly the cost of purchasing by taking into account all costs associated with inventory carrying.
C) requires vendors to deliver inventory to the production site exactly when needed and in the correct quantities.
D) None of the above are correct.
Answer:
Page Ref: 378
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
14) The inventory management approach that attempts to minimize, if not eliminate, carrying and stockout costs is
A) materials requirements planning.
B) economic order quantity.
C) just-in-time inventory.
D) evaluated receipt settlement.
Answer:
Page Ref: 378
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Analytic
15) What aspect below best characterizes a Just-In-Time (JIT) inventory system?
A) frequent deliveries of smaller quantities of items to the work centers
B) frequent deliveries of large quantities to be held at the work centers
C) less frequent deliveries of large quantities of goods to central receiving
D) infrequent bulk deliveries of items directly to work centers
Answer:
Page Ref: 378-379
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
16) What is the key difference between the MRP and JIT inventory management approaches?
A) Only JIT reduces costs and improves efficiency.
B) MRP is especially useful for products such as fashion apparel.
C) JIT is more effectively used with products that have predictable patterns of demand.
D) MRP schedules production to meet estimated sales needs; JIT schedules production to meet customer demands.
Answer:
Page Ref: 379
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
17) MRP will be a preferred method over JIT when the
A) demand for inventory is fairly predictable.
B) demand for inventory is mostly unpredictable.
C) product has a short life cycle.
D) MRP is always a preferred method over JIT.
Answer:
Page Ref: 379
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
18) A key decision in ordering is selecting a suitable vendor. Which of the following would not be a major criterion in vendor selection?
A) prices of goods
B) quality of goods
C) credit rating of the vendor
D) ability to deliver on time
Answer:
Page Ref: 380
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
19) Once a vendor is selected for a product, the vendor's identity is recorded in the
A) purchase requisition transaction file.
B) purchase requisition master file.
C) inventory transaction file.
D) inventory master file.
Answer:
Page Ref: 381
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
20) A purchase order is
A) a document formally requesting a vendor to sell a certain product at a certain price.
B) a request for delivery of certain items and quantities.
C) a contract between the buyer and vendor once accepted by the vendor.
D) All of the above are true.
Answer:
Page Ref: 381
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
21) Stepanek Sales and Service provides free coffee to employees. Stepanek arranged with Ingebrigtson's Joe to deliver as many coffee packages, sugar, creamer, and filters as needed each week. Ingebrigtson's sends a monthly invoice for Stepanek to pay. This arrangement is best described as a
A) blanket purchase order.
B) set purchase order.
C) fixed purchase order.
D) standard purchase order.
Answer:
Page Ref: 381
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
22) A major cost in the purchasing function is the number of purchase orders processed. One technique that may reduce purchasing-related expenses is to have suppliers compete with each other to meet demand at the lowest price. This name of this technique is
A) an EDI auction.
B) a trading exchange.
C) a reverse auction.
D) a supplier consortium.
Answer:
Page Ref: 382
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
23) One of the major responsibilities of the receiving department is
A) deciding if the delivery should be accepted.
B) verifying any purchase discounts for the delivery.
C) deciding on the location where the delivery will be stored until used.
D) updating inventory subsidiary ledgers.
Answer:
Page Ref: 384
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
24) Which of the following is generally not shown on a receiving report?
A) price of the items
B) quantity of the items
C) purchase order number
D) counted and inspected by
Answer:
Page Ref: 384
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
25) A receiving clerk notes that a delivery of 10 units has been received, but the purchase order specified 12 units. A debit memo will need to be prepared to adjust for the difference between the quantity ordered and received. Who should prepare this document?
A) the receiving clerk
B) the controller
C) the vendor
D) the purchasing department manager
Answer:
Page Ref: 385
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
26) Identify in which of the following scenarios a company could adjust the balance due the vendor by issuing a debit memo.
A) quantity different from that ordered
B) damage to the goods
C) goods that fail inspection for quality
D) All of the above are possible scenarios.
Answer:
Page Ref: 385
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
27) What is one of the best ways to improve the overall efficiency and effectiveness of the receipt and storage of ordered items?
A) requiring all suppliers to have the carrier verify quantities and item numbers before shipment
B) requiring all suppliers to include RFID tags on their items
C) requiring all suppliers to use EDI to expedite the receiving department function
D) requiring all delivery trucks to have satellite data terminals to expedite the receiving department function
Answer:
Page Ref: 385
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
28) Vendor invoices are approved by the ________, which reports to the ________.
A) purchasing department; controller
B) accounts payable department; treasurer
C) purchasing department; treasurer
D) accounts payable department; controller
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
29) The disbursement voucher and supporting documents are sent to the ________ for payment prior to the due date.
A) cashier
B) treasurer
C) controller
D) accounts payable department
Answer:
Page Ref: 390
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
30) A(n) ________ system posts an approved invoice to the vendor account and stores it in an open invoice file until payment is made by check.
A) nonvoucher
B) voucher
C) cycle
D) evaluated receipt settlement
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
31) A disbursement voucher contains
A) a list of outstanding invoices.
B) the net payment amount after deducting applicable discounts and allowances.
C) the general ledger accounts to be debited.
D) All of the above are correct.
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
32) One objective of accounts payable is to authorize payment only for goods or services actually ordered and received. The best way to process supplier invoices is to use
A) electronic funds transfer for small, occasional purchases from suppliers.
B) a nonvoucher system.
C) EDI for all small, occasional purchases from suppliers.
D) a disbursement voucher system.
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
33) What is not an advantage of using disbursement vouchers?
A) Disbursement vouchers reduce the number of checks written.
B) Disbursement vouchers can be prenumbered which simplifies the tracking of all payables.
C) Disbursement vouchers facilitate separating the time of invoice approval from the time of invoice payment.
D) There are no disadvantages to using disbursement vouchers.
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
34) Which of the following is not an advantage of a voucher system?
A) Several invoices may be included on one voucher, reducing the number of checks.
B) Disbursement vouchers may be pre-numbered and tracked through the system.
C) The time of voucher approval and payment can be kept separate.
D) It is a less expensive and easier system to administer than other systems.
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
35) Duties in the expenditure cycle should be properly segregated to promote internal control. This means that the authorization function is performed by ________, the recording function is performed by ________, and cash handling is performed by the ________.
A) accounts payable; purchasing; cashier
B) purchasing; accounts payable; cashier
C) purchasing; cashier; accounts payable
D) purchasing; accounts payable; treasurer
Answer:
Page Ref: 375
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
36) A voucher package should include
A) a purchase requisition, vendor invoice, and receiving report.
B) a purchase order, vendor invoice, and receiving report.
C) a purchase requisition, purchase order, and receiving report.
D) a bill of lading and vendor invoice.
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
37) Evaluated receipt settlement (ERS) approves payment of vendor invoices after reconciling the purchase order and the
A) vendor invoice.
B) sales invoice.
C) receiving report.
D) disbursement voucher.
Answer:
Page Ref: 388
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
38) All of the following are opportunities to improve efficiency of the accounts payable function except
A) use blanket purchase orders.
B) convert a manual AIS system to EDI and EFT.
C) streamline noninventory purchases.
D) use evaluated receipt settlement.
Answer:
Page Ref: 387-388
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
39) When purchasing miscellaneous supplies, companies can reduce costs, improve efficiency, and combat employee fraud by
A) using procurement cards.
B) implementing a JIT inventory system.
C) requiring employees to personally purchase items then reimbursing employees at the end of each month.
D) paying amounts out of petty cash.
Answer:
Page Ref: 389
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
40) If available, a 1% discount for payment within 10 days instead of 30 days represents an approximate savings of ________ % annually.
A) 1
B) 12
C) 18
D) 36
Answer:
Page Ref: 390
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
41) What is the best control to mitigate the threat of paying prices that are too high for goods ordered?
A) require the receiving department to verify the existence of a valid purchase order
B) use only approved suppliers and solicit competitive bids
C) only pay invoices that are supported by the original voucher package
D) use bar-code technology to eliminate data entry errors
Answer:
Page Ref: 382
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
42) What is probably the most effective control for the prevention of kickbacks to purchasing agents?
A) purchasing from approved vendors
B) diligent supervision in the purchasing department
C) a corporate policy to prohibit purchasing agents from accepting kickbacks
D) reviews of vendor performance
Answer:
Page Ref: 383
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
43) One of the threats associated with the process and activity of receiving and storing goods is
A) errors in counting.
B) kickbacks.
C) requests for unnecessary items.
D) errors in vendor invoices.
Answer:
Page Ref: 385
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
44) What is the best way to prevent the acceptance of unordered goods?
A) Order only from approved vendors.
B) Match the packing slip to a purchase order before accepting delivery.
C) Enforce an appropriate conflict of interest policy in place.
D) Require specific authorization from the purchasing manager before accepting any goods.
Answer:
Page Ref: 386
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
45) Which of the following is not a common control for ensuring inventory is secure and inventory counts are accurate?
A) control of physical access to the inventory storage areas
B) transfers of inventory with proper documentation
C) sending "blind" copies of purchase orders to inventory control for data entry
D) making physical counts of inventory at least once per year
Answer:
Page Ref: 376
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
46) Double-checking the accuracy of an invoice is a control that can help to neutralize a threat in the expenditure cycle. What activity would specifically be associated with this control?
A) ordering goods
B) receiving and storing goods
C) paying for goods and services
D) requesting goods be ordered
Answer:
Page Ref: 389
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
47) What control would best mitigate the threat of paying an invoice twice?
A) never authorize payment of a photocopy of an invoice
B) double-check mathematical accuracy of invoices
C) approval of purchase orders
D) maintaining adequate perpetual inventory records
Answer:
Page Ref: 391
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
48) Which control would best prevent payments made to fictitious vendors?
A) Allow payments only to approved vendors.
B) Restrict access to any payment or approval documents.
C) Have an independent bank reconciliation.
D) Make sure all documents are in order before approving payments.
Answer:
Page Ref: 392
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
49) In the expenditure cycle, good control dictates that expenditures should be paid by check. This may not be feasible when minor purchases are made. To facilitate quick payment for minor purchases, a(n) ________ should be set up and maintained using ________.
A) special bank account; disbursement vouchers
B) imprest fund; vouchers
C) cash box; small denomination bills
D) petty cash fund; procurement cards
Answer:
Page Ref: 392
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
50) A surprise count of an imprest petty cash fund should find the total of ________ equal to the amount authorized for the fund.
A) cash and credit memos
B) cash and vouchers
C) cash
D) cash and checks
Answer:
Page Ref: 392
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic
51) What control should be put in place that assigns responsibility for EFT payments made to vendors?
A) Encrypt all EFT transmissions.
B) Time stamp all EFT transactions.
C) Establish a control group to monitor EFT transactions for validity and accuracy.
D) Number all EFT transactions.
Answer:
Page Ref: 391
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
52) Which of the following threats is not specific to the purchase requisition process of the expenditure cycle?
A) stockouts
B) purchasing from unauthorized vendors
C) requisitioning goods not needed
D) All of the above are threats in the purchase requisition process.
Answer:
Page Ref: 380
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
53) There is a symmetrical interdependence between a firm's expenditure cycle and its suppliers'
A) production cycle.
B) revenue cycle.
C) expenditure cycle.
D) general ledger and reporting system.
Answer:
Page Ref: 372
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Reflective Thinking
54) The Squishy Things Toy Company was established in 1948. It recently signed a large contract with a chain of retail toy stores. As a condition of the contract, the Squishy will be required to track and forecast product sales by linking in to the chain's sales database. Squishy will then be responsible for shipping products to the chain's regional warehouses as needed. The technology that is used for communication between Squishy and the chain is
A) vendor-managed inventory.
B) sales force automation.
C) electronic data interchange.
D) optical character recognition.
Answer:
Page Ref: 372
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
55) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on ensuring that the amounts purchased minimize these costs, will employ
A) a just-in-time inventory system.
B) the economic order quantity.
C) a reorder point.
D) materials requirements planning.
Answer:
Page Ref: 378
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
56) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on ensuring that orders are placed with sufficient lead time to prevent stockouts, will employ
A) a just-in-time inventory system.
B) the economic order quantity.
C) a reorder point.
D) materials requirements planning.
Answer:
Page Ref: 378
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
57) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on forecasting demand for Sad Clown's products, will employ
A) a just-in-time inventory system.
B) the economic order quantity.
C) a reorder point.
D) materials requirements planning.
Answer:
Page Ref: 378
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
58) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on reducing or completely eliminating carrying costs, will employ
A) a just-in-time inventory system.
B) the economic order quantity.
C) a reorder point.
D) materials requirements planning.
Answer:
Page Ref: 378
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
59) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he proudly announced that he had negotiated a(n) ________ with a client that defined a long-term commitment to buy components from Folding Squid.
A) purchase order
B) blanket purchase order
C) evaluated receipt settlement
D) voucher
Answer:
Page Ref: 381
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
60) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he proudly announced that he had received a ________ from a client to buy a large quantity of components from Folding Squid.
A) purchase order
B) blanket purchase order
C) voucher
D) purchase requisition
Answer:
Page Ref: 381
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
61) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he complained that a recent shipment from a vendor had been unsatisfactory and so had to be returned. That required the purchasing manager to send a ________ to the supplier.
A) purchase order
B) blanket purchase order
C) receiving report
D) debit memo
Answer:
Page Ref: 385
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
62) To minimize the number of checks that need to be written to pay vendor invoices a company should use a
A) voucher system.
B) just-in-time inventory system.
C) nonvoucher system.
D) evaluated receipt settlement system.
Answer:
Page Ref: 387
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
63) Evaluated receipt settlement increases efficiency by
A) eliminating the need for receiving reports.
B) eliminating the need for vendor invoices.
C) eliminating the need for purchase orders.
D) eliminating the need to prepare and mail checks.
Answer:
Page Ref: 388
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
64) In the expenditure cycle, Financial Electronic Data Interchange (FEDI) increases efficiency by
A) eliminating the need for receiving reports.
B) eliminating the need for vendor invoices.
C) eliminating the need for purchase orders.
D) eliminating the need to prepare and mail checks.
Answer:
Page Ref: 390
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
65) Procurement cards differ from corporate credit cards in which of the following ways?
A) Credit limits can be set for procurement cards, but not corporate credit cards.
B) Credit cards can be used to make purchases without an explicit sign off by supervisors, but procurement cards require a sign off.
C) Procurement cards can only be used with approved vendors, but credit cards can be used anywhere.
D) Procurement card invoices are sent separately for each card, whereas corporate credit cards are consolidated into a single invoice.
Answer:
Page Ref: 389
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
66) The purchasing manager at Folding Squid Technologies has responsibility for reviewing and authorizing purchase orders. He also reviews receiving reports, approves or corrects them, and authorizes the cashier to pay vendor invoices. Which of the following would correct control weaknesses, if any, related to these activities?
A) Vendor invoices should be reviewed by the purchasing manager to ensure that they are correct.
B) Accounts payable should reconcile purchase orders, receiving reports, and invoices.
C) Vendor invoices should be reviewed by accounts receivable and then cancelled when paid.
D) Controls are adequate under the current system.
Answer:
Page Ref: 387
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
67) The purchasing manager at Folding Squid Technologies has responsibility for reviewing and authorizing purchase orders. Receiving reports are prepared by shipping and receiving based on the relevant purchase order(s). Purchase orders, receiving reports, and vendor invoices are reconciled by accounts payable, which authorizes payment. Which of the following would correct control weaknesses, if any, related to these activities?
A) Vendor invoices should be reviewed by the purchasing manager to ensure that they are correct.
B) Accounts payable should authorize purchase orders.
C) Receiving reports should be reviewed and corrected by the purchasing manager.
D) Controls are adequate under the current system.
Answer:
Page Ref: 387
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
68) The receiving clerk at Folding Squid Technologies examines incoming shipments and reconciles their contents with the relevant purchase orders. A receiving report is then sent to accounts receivable and the vendor's invoice is approved for payment. Which of the following would correct control weaknesses, if any, related to these activities?
A) The invoice should be approved for payment by the shipping clerk after the purchase order and receiving report are reconciled.
B) Accounts payable should reconcile the purchase order and the receiving report.
C) Invoices, purchase orders, and receiving reports should be reconciled by the receiving clerk.
D) Controls are adequate under the current system.
Answer:
Page Ref: 387
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
69) The receiving clerk at Folding Squid Technologies examines incoming shipments and checks their purchase order numbers. A receiving report is then sent to accounts payable, where it is reconciled with the relevant purchase orders and invoices and payment is authorized. Which of the following would correct control weaknesses, if any, related to these activities?
A) Vendor invoices should be approved for payment by the shipping clerk after the purchase order and receiving report are reconciled.
B) Vendor invoices should be approved for payment by the purchasing manager.
C) Purchase orders and receiving reports should be reconciled by the purchasing manager.
D) Controls are adequate under the current system.
Answer:
Page Ref: 387
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Analytic
70) Which of the controls below would be least effective to prevent ordering goods at higher than market prices?
A) Variance analysis of actual expenses to budgeted expenses
B) For high-dollar goods, solicit competitive bids from possible vendors
C) Only place orders with vendors on an approved vendor list
D) Frequent review of, and update to, vendor price lists stored in the AIS
Answer:
Page Ref: 382
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
71) The document below would be known as what by Alpha Omega Electronics?
A) Receiving report
B) Purchase order
C) Purchase requisition
D) Packing slip
Answer:
Page Ref: 384
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Reflective Thinking
72) Which of the following would be the best control to prevent receiving department employees from stealing inventory and claiming the ordered quantity wasn't received from the vendor?
A) Reconcile quantity on packing slip to physical count when accepting delivery.
B) Restrict physical access to the receiving area.
C) Require all deliveries be made at the receiving area.
D) Require dual signatures on the move ticket when receiving delivers the inventory to the warehouse.
Answer:
Page Ref: 386
Objective: Learning Objective 3
Difficulty : Moderate
AACSB: Reflective Thinking
73) Define and describe the EOQ approach to inventory management.
74) Discuss the differences between EOQ, MRP, and JIT.
75) a) What is the major cost driver in the purchasing function? b) Describe how information technology can be used to control this cost driver.
76) Explain what is meant by the expenditure cycle as a "mirror image" of the revenue cycle.
77) Identify possible problems associated with receiving goods and appropriate actions in response to the problems.
78) How can information technology be used to improve the vendor invoice approval process?
79) Under what conditions is MRP more suitable than JIT and vice versa?
80) In the expenditure cycle, the majority of payments made are by check. What are some control issues related to payment of vendors by check?
81) Identify ten threats and applicable control procedures in the expenditure cycle.
82) What types of decision-making and strategic information should the AIS provide in the expenditure cycle?
83) How can using RFID tags or bar codes on goods or products provide significant benefit in the expenditure cycle?
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ACC 564 Quiz 3 – Strayer New
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Chapter 10 Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity and Availability
1) The best example of a hash total for a payroll transaction file could be
A) total of employees' social security numbers.
B) sum of net pay.
C) total number of employees.
D) sum of hours worked.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
2) Error logs and review are an example of
A) data entry controls.
B) data transmission controls.
C) output controls.
D) processing controls.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
3) Following is the result of batch control totals on employee Social Security Numbers in a payroll processing transaction:
Correct Values From Masterfile Values Entered During Processing
487358796 487358796
534916487 534916487
498374526 498374526
514873420 514873420
534196487 534916487
678487853 678487853
471230589 471230589
3719438158 3720158158
The difference in the control totals is 720,000. Which data entry control would best prevent similar data entry errors in the future?
A) Modulus 11
B) Validity check
C) Check digit
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
4) Which of the following data entry controls would not be useful if you are recording the checkout of library books by members?
A) Sequence check
B) Prompting
C) Validity check
D) Concurrent update control
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
5) A customer failed to include her account number on her check, and the accounts receivable clerk credited her payment to a different customer with the same last name. Which control could have been used to most effectively to prevent this error?
A) Closed-loop verification
B) Duplicate values check
C) Validity check
D) Reconciliation of a batch control total
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
6) If invoices are processed in groups of fifty, which fields from the document shown below would not be used to create a hash control total?
A) Amount
B) Item Number
C) Quantity Ordered
D) Sales Order number
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Reflective Thinking
7) A data entry input control in which the application software sums the first four digits of a customer number to calculate the value of the fifth digit and then compares the calculated number to the number typed in during data entry is an example of a
A) check digit verification.
B) validity check.
C) closed-loop verification.
D) duplicate data check.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
8) All of the following controls for online entry of a sales order would be useful except
A) check digit verification on the dollar amount of the order.
B) validity check on the inventory item numbers.
C) field check on the customer ID and dollar amount of the order.
D) concurrent update control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Analytic
9) A specific inventory record indicates that there were 12 items on hand before a customer brings two of the items to the check stand to be purchased. The cashier accidentally entered quantity 20 instead of 2. Which data entry control would best have prevented this error?
A) sign check
B) limit check
C) validity check
D) field check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
10) When processing weekly payroll, an employee accidentally entered 400 for hours worked. The best data entry control for this error would be
A) a limit check.
B) a check digit.
C) batch total reconciliation.
D) a field check.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
11) The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is
A) a validity check.
B) an authorization check.
C) a check digit.
D) closed-loop verification.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
12) Forms design is an example of this type of control.
A) Data entry control
B) Processing control
C) Output control
D) Input control
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
13) Sequentially prenumbered forms is an example of a(n)
A) data entry control.
B) data transmission control.
C) processing control.
D) input control.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
14) Turnaround documents are an example of a(n)
A) data entry control.
B) output control.
C) processing control.
D) input control.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
15) A validity check is an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) input control.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
16) Parity checks are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
Answer:
Page Ref: 279
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
17) User reviews are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
Answer:
Page Ref: 278
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
18) Data matching is an example of a(n)
A) data entry control.
B) data transmission control.
C) processing control.
D) input control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
19) Batch totals are an example of a(n)
A) data entry control.
B) data transmission control.
C) output control.
D) processing control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
20) Cancellation and storage of documents means that
A) data are copied from a document and stored, after which the document is shredded.
B) documents are defaced before being shredded.
C) documents are defaced and stored.
D) cancellation data are copied from documents before they are stored.
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
21) Check digit verification is an example of a(n)
A) data transmission control.
B) output control.
C) processing control.
D) input control.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
22) This ensures that the input data will fit into the assigned field.
A) Limit check
B) Range check
C) Size check
D) Validity check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
23) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.
A) Completeness check
B) Field check
C) Limit check
D) Range check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
24) This determines if all required data items have been entered.
A) Completeness check
B) Field check
C) Limit check
D) Range check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
25) This determines the correctness of the logical relationship between two data items.
A) Range check
B) Reasonableness test
C) Sign check
D) Size check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
26) This determines if characters are of the proper type.
A) Field check
B) Alpha-numeric check
C) Range check
D) Reasonableness test
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
27) This tests a numerical amount to ensure that it does not exceed a predetermined value.
A) Completeness check
B) Limit check
C) Range check
D) Sign check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
28) This batch processing data entry control sums a field that contains dollar values.
A) Record count
B) Financial total
C) Hash total
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
29) This batch processing data entry control sums a non-financial numeric field.
A) Record count
B) Financial total
C) Hash total
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
30) When I enter a correct customer number, the data entry screen displays the customer name and address. This is an example of
A) prompting.
B) preformatting.
C) closed-loop verification.
D) error checking.
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
31) This control ensures that the correct and most current files are being updated.
A) Cross-footing balance test
B) Data matching
C) File labels
D) Write-protect mechanism
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
32) This batch processing data entry control sums the number of items in a batch.
A) Financial total
B) Hash total
C) Record count
D) Sequence check
Answer:
Page Ref: 277
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
33) This data entry control compares the ID number in transaction data to a master file to verify that the ID number exists.
A) Reasonableness test
B) User review
C) Data matching
D) Validity check
Answer:
Page Ref: 276
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
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Text
Non-Sequential // Masterlist
Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader
One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him.
A/N: Inspired by the film The Time Traveler’s Wife. But not one of those fics that just literally rips off the whole movie and plugs in characters where they please.
Prologue // Chapter 1 // Chapter 2 // Chapter 3 // Chapter 4 // Chapter 5 // Chapter 6 // Chapter 7 // Chapter 8 // Chapter 9 // Chapter 10 // Chapter 11 // Chapter 12 // Chapter 13 // Chapter 14 // Chapter 15 // Chapter 16 // Chapter 17 // Chapter 18 // Chapter 19 // Chapter 20 // Chapter 21 // Chapter 22 // Chapter 23 // Chapter 24 // Chapter 25 // Chapter 26 // Chapter 27 // Chapter 28 // Chapter 29 //
---
Non-Sequential Headcanons & Asks
I DO NOT DO TAGLISTS.
#pre serum steve#pre serum steve rogers#steve rogers fic#steve rogers x reader#steve rogers reader insert#captain america x#mar#steve rogers fanfic#steve rogers fluff#1930s steve rogers#1940s steve rogers#non sequential series#non sequential masterlist#bucky barnes#winter soldier#pre serum!steve rogers x reader#bucky barnes x reader
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Hi i just read chapter 22. Whenever you post Non Sequential, i always re read the previous chapter (i never did that before) to take ot all in and feel the emotion of the story. You are an amazing writer that made me feel that i am part of the story. I think its okay that you take your time in writing a new chapter than us getting something half as good. And thank you so much for all the fics that you write all of them is great and we get to enjoy them for free. I hope good karma find its way❤️
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I’ve been down a Bucky/oc kick for the past two weeks and I found non-sequential 2 days ago and I’m on chapter 22. I’ve reached the point where you were over the series. I really love how true to character Steve is and how you fleshed out Bucky as a character. I’m not sure if you watched TFATWS but I didn’t... agree with Bucky’s characterization. Your vision fits better to the snippets we’ve seen.
I actually didn’t mind the version of Bucky we saw in TFATWS. Yeah, he was a bit different than how I’ve written him. But I didn’t think he was completely unrecognizable by any means.
Thanks for reading Non-Sequential. Sorry it’s not finished 😬
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