Carlos Has a Level 0 DFD Diagram Where One of the External

question 9

Multiple Choice

Carlos has a Level 0 DFD diagram where one of the external entities is the "Internal Revenue Service" - and he has a data store called "Tax Rate Table".He has drawn a data flow arrow from the Internal Revenue Service to the data store as the data has been loaded into the Tax Rate Table prior to the processing.What would be true?

• A)This is correct
• B)This is incorrect,'data at rest stays at rest until moved by a process' so he needs a process (like 'load Tax Rate Table')first in this system
• C)This is incorrect - he doesn't need a data flow as the data was loaded into the Tax Rate Table someplace else (within the payroll system someplace,but not in this process)
• D)This is almost correct.The correct diagram would be a dashed line indicating that the loading of the data was implied prior to the start of this process
• E)This is incorrect.What should happen is an 'external process' should be called at the start of the process - like "Call IRS for data load"

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Definitions:

Ownership Of Goods

The legal right or title to possess and use goods, typically transferring from seller to buyer upon payment.

Specific Identification

An inventory valuation method that tracks the cost of individual items or batches of items throughout the purchasing and sales process.

FIFO Method

A method of inventory costing that assumes the first goods purchased are the first goods sold, affecting the cost of goods sold and ending inventory valuation.

LIFO Method

An inventory management and valuation approach where the last items placed in inventory are the first ones sold.