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Questions and Answers
Which type of file contains past transactions for reference purposes?
Which type of file contains past transactions for reference purposes?
- Transaction File
- Reference File
- Archive File (correct)
- Master File
Which documentation technique represents the relationship between entities in a system?
Which documentation technique represents the relationship between entities in a system?
- Data Flow Diagrams
- Entity Relationship Diagram (correct)
- Document Flowcharts
- System Flowcharts
In computer-based systems, where is the audit trail less observable compared to traditional manual systems?
In computer-based systems, where is the audit trail less observable compared to traditional manual systems?
- Computer programs (correct)
- Documentation techniques
- Magnetic files
- Data entry
Which type of file generally contains account data in a computer-based system?
Which type of file generally contains account data in a computer-based system?
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Which documentation technique is commonly used in an AIS (Accounting Information System)?
Which documentation technique is commonly used in an AIS (Accounting Information System)?
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Study Notes
Types of Files and Documentation Techniques
- An audit file contains past transactions for reference purposes.
- Data Flow Diagrams (DFD) represent the relationship between entities in a system, and is a documentation technique commonly used in an AIS (Accounting Information System).
- In computer-based systems, the audit trail is less observable in the operating system compared to traditional manual systems.
- A Master File generally contains account data in a computer-based system.
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