Chapter 9 business use of computers and it (f1 acca)

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Chapter 9 – Business Use of Computers and IT: Practice Exam Questions and Answers

with Explanations

August 11, 2025

1 Questions

1 Which three of the following can be entered into a spreadsheet cell? (Select three)

A Databases

B Graph

C SQLs

D Number

E Budgets

F Formulae

G Label/text

2 To selectively find and retrieve a piece of information from a database you would use:

A An attribute

B An SQL

C A function

D A DSS

3 Which two of the following statements are true about accounting packages? (Select two)

A They are suitable only for very large businesses

B Manual intervention is not needed

C They are concerned only with recording debits and credits

D Almost certainly the trial balance will balance

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F Information is usually processed more accurately and more quickly

4 Information on a database is typically shared between many users

A True

B False

5 If cell A3 contains 2,000, cell B4 contains 2, and cell A2 contains 8, what number will be shown in cell A10 if it holds =A3*B4/A2?

A 500

B 125

C 8,000

6 Which of the following is a primary function of a spreadsheet?

A Database management

B Word processing

C Performing calculations and data analysis

D Network security

7 A Decision Support System (DSS) is primarily used for:

A Recording daily transactions

B Supporting complex decision-making

C Generating financial statements

D Managing employee schedules

8 Spreadsheets are most commonly used for:

A Creating relational databases

B Financial modeling and budgeting

C Writing programming code

D Managing network traffic

9 The use of accounting software typically reduces:

A The need for internal controls

B Manual errors in data entry

C The need for financial reporting

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D The need for audits

10 Which of the following is an example of a database management system?

A Microsoft Excel

B Oracle

C QuickBooks

D Microsoft Word

11 SQL stands for:

A Standard Query Language

B Structured Query Language

C Simple Query Language

D Sequential Query Language

12 Which of the following can a spreadsheet NOT do?

A Perform calculations

B Store large datasets efficiently

C Create charts

D Apply conditional formatting

13 Accounting packages are designed to:

A Replace the need for accountants

B Automate financial record-keeping and reporting

C Perform statistical analysis

D Manage customer relationships

14 Which of the following is a benefit of using IT systems in accounting?

A Increased manual intervention

B Improved data accuracy and speed

C Elimination of all fraud

D Reduced need for internal controls

15 A database is best suited for:

A Simple calculations

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B Storing and retrieving structured data

C Creating visual presentations

D Writing reports

16 Spreadsheets can be used to create pivot tables for:

A Data summarization and analysis

B Network configuration

C Database creation

D Document editing

17 Accounting software ensures that all data entered is accurate

A True

B False

18 Databases allow multiple users to access data simultaneously

A True

B False

19 Spreadsheets are primarily used for relational database management

A True

B False

20 SQL queries are used to manipulate data in a database

A True

B False

21 Accounting packages eliminate the need for manual bookkeeping entirely

A True

B False

22 A spreadsheet formula must always begin with:

A +

B =

C *

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D /

23 Databases are more suitable than spreadsheets for handling large volumes

of data

A True

B False

24 Accounting software can generate financial reports automatically

A True

B False

25 Spreadsheets can link multiple worksheets to perform complex calcula-tions

A True

B False

26 A Decision Support System (DSS) is a type of accounting software

A True

B False

27 SQL can be used to update records in a database

A True

B False

28 Accounting packages are only used for tax preparation

A True

B False

29 Spreadsheets can be used to create macros for automation

A True

B False

30 Databases typically use tables to organize data

A True

B False

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31 If cell A1 contains 10, cell B1 contains 5, and cell C1 contains =A1+B1*2, what will be shown in cell C1?

A 20

B 15

C 30

D 25

2 Answers and Explanations

1 Answer: D, F, G (Number, Formulae, Label/text)

Explanation: A spreadsheet cell can contain numbers, formulae, or

la-bels/text Databases, graphs, SQLs, and budgets are not directly entered into a single cell

2 Answer: B (An SQL)

Explanation: SQL (Structured Query Language) is used to query and

re-trieve specific data from a database Attributes define data structure, func-tions perform calculafunc-tions, and DSS supports decision-making

3 Answer: D, F (Almost certainly the trial balance will balance,

Informa-tion is usually processed more accurately and more quickly)

Explanation: Accounting packages ensure the trial balance balances by

automatically matching debits and credits, and they process data more ac-curately and quickly They are not limited to large businesses, require man-ual input, handle more than just debits/credits, and do not guarantee data correctness

4 Answer: A (True)

Explanation: Databases are designed to allow multiple users to access and

share data simultaneously, unlike spreadsheets, which are less suited for concurrent access

5 Answer: A (500)

Explanation: The formula =A3*B4/A2 calculates as follows: A3 = 2,000, B4

= 2, A2 = 8 So, 2,000 * 2 / 8 = 4,000 / 8 = 500

6 Answer: C (Performing calculations and data analysis)

Explanation: Spreadsheets are primarily used for calculations and data

analysis, not database management, word processing, or network security

7 Answer: B (Supporting complex decision-making)

Explanation: A Decision Support System (DSS) aids in complex

decision-making by analyzing data, not recording transactions or generating finan-cial statements

8 Answer: B (Financial modeling and budgeting)

Explanation: Spreadsheets are widely used for financial modeling and

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9 Answer: B (Manual errors in data entry)

Explanation: Accounting software reduces manual errors by automating

data entry and calculations, but it does not eliminate the need for controls, reporting, or audits

10 Answer: B (Oracle)

Explanation: Oracle is a database management system Excel is a

spread-sheet, QuickBooks is accounting software, and Word is for word processing

11 Answer: B (Structured Query Language)

Explanation: SQL stands for Structured Query Language, used for

manag-ing and manipulatmanag-ing databases

12 Answer: B (Store large datasets efficiently)

Explanation: Spreadsheets are not optimized for storing large datasets,

which is better handled by databases Spreadsheets can perform calcula-tions, create charts, and apply formatting

13 Answer: B (Automate financial record-keeping and reporting)

Explanation: Accounting packages automate financial record-keeping and

reporting, not replace accountants, perform statistical analysis, or manage customer relationships

14 Answer: B (Improved data accuracy and speed)

Explanation: IT systems improve accuracy and speed in accounting but do

not eliminate fraud or the need for controls

15 Answer: B (Storing and retrieving structured data)

Explanation: Databases are designed for storing and retrieving structured

data, unlike spreadsheets, which are better for calculations and presenta-tions

16 Answer: A (Data summarization and analysis)

Explanation: Pivot tables in spreadsheets are used for summarizing and

analyzing data, not for network configuration or database creation

17 Answer: B (False)

Explanation: Accounting software automates processes but cannot ensure

all data entered is accurate, as errors can still occur during input

Explanation: Databases support concurrent access by multiple users, a key

feature for collaborative environments

Explanation: Spreadsheets are not primarily used for relational database

management; they are used for calculations and data analysis

Explanation: SQL is used to query, insert, update, and delete data in a

database

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require some manual intervention for data entry or adjustments.

22 Answer: B (=)

Explanation: Spreadsheet formulae must begin with an equals sign (=) to

indicate a calculation

Explanation: Databases are better suited than spreadsheets for handling

large volumes of data due to their structure and efficiency

Explanation: Accounting software can generate financial reports

auto-matically based on recorded data

Explanation: Spreadsheets can link multiple worksheets to perform

com-plex, interconnected calculations

Explanation: A DSS is not accounting software; it is a system to support

decision-making through data analysis

Explanation: SQL includes commands like UPDATE to modify records in a

database

Explanation: Accounting packages are used for a wide range of financial

tasks, not just tax preparation

Explanation: Spreadsheets support macros to automate repetitive tasks.

Explanation: Databases organize data into tables with rows and columns

for efficient storage and retrieval

31 Answer: A (20)

Explanation: The formula =A1+B1*2 calculates as follows: A1 = 10, B1 = 5.

First, B1*2 = 5 * 2 = 10, then A1 + 10 = 10 + 10 = 20

Tiêu đề	Business use of computers and IT
Thể loại	Practice exam
Năm xuất bản	2025

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