Acconting 384 – Final Iowa State University会计384–最终爱荷华州立大学.docVIP

Accounting 384 – Final Name ______________________________ Fall 2005 (300 points) Section _____________________________ Please note: By taking the exam at this time, I believe you agree to the following ethical conduct: You will not discuss the exam with any person until after Wednesday, December 14th, since some people will not take the exam until Wednesday. If you are taking this exam on Wednesday, December 14th, you did not solicit information about the exam from anyone. Anyone completing the exam on Monday, December 12th, may use item two as your reason for refusing to discuss the exam, i.e., you are helping the students who take the exam on Wednesday, December 14th, avoid the situation of responding that they did receive assistance. Good luck as you finish your degree at ISU!! Enjoy your break and keep in touch!!! Accounting 384 – Final Name ______________________________ Fall 2005 (300 points) Section _____________________________ Multiple Choice (5 points each * 30 questions = 150 total points) 1. The separation of specialized functional areas as opposed to integration across functional areas is also called a(an) a) stovepipe approach d) clean-slate approach b) events-driven approach e) strategic alignment approach c) value-driven approach 2. The purpose of the REA enterprise ontology is to a) Define constructs common to all enterprises and demonstrate how those constructs may be represented in an integrated enterprise information system. b) Dictate the workflow by which an enterprise must process business transactions. c) Model artificial constructs such as debits and credits in a computer readable format. d) Demonstrate the ability of traditional general ledger accounting systems to meet all business decision-making needs. e) Provide keystroke and transaction training to enterprise employees. 3. Resources in the REA enterprise ontology are defined as a) Things of economic value provided or consumed by a