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1. What are the factors for a good accounting system? Define them.

2. What is a major advantage of database systems over file-oriented transaction processing systems?

3. What is the difference between billing and accounts receivable functions?

4. What is the role of the credit department in the accounts receivable application system?

5. Describe the major functions in the purchase application system.

6. How do an organization's business processes and lines of business affect the design of its AIS? Give several examples of how differences among organizations are reflected in their AIS.

7. Compare the guidelines for preparing flowcharts, BPDs, and DFDs. What general design principles and limitations are common to all three documentation techniques?

8. Contrast the logical and the physical views of data, and discuss why separate views are necessary in database applications. Describe which perspective is most useful for each of the following employees: a programmer, a manager, and an internal auditor. How will understanding logical data structures assist you when designing and using database systems?

9. Do you agree that the most effective way to obtain adequate system security is to rely on the integrity of company employees? Why, or why not? Does this seem ironic? What should a company do to ensure the integrity of its employees?

10. What motives do people have for hacking? Why has hacking become so popular in recent years?

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Final answer:

The factors for a good accounting system involve accuracy, relevance, and timeliness. Database systems offer efficiency over file-oriented systems. Billing and accounts receivable functions have distinct roles in managing financial transactions.


Explanation:

Factors for a good accounting system:

  1. Accuracy: Data should be recorded correctly.
  2. Relevance: Information provided should be useful for decision-making.
  3. Timeliness: Reports should be available when needed.

Major advantage of database systems over file-oriented systems: Efficiency: Databases allow for quicker access to data and efficient management.

Difference between billing and accounts receivable function: Billing is the process of invoicing customers, while accounts receivable function involves managing payments from customers.


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