#non-sequential chapter 23

[justiceiswater]

ooof! right in the gut! what do you even do in this situation? just hope eventually a final decision is made? that buckys feelings will fade? add him to the relationship in a throuple kinda thing? its so messy and fills my heart with such fervor! im a little crazy about it!

Non-Sequential [Ch. 23]

Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader

One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him.

Word Count: 2,200

Chapter 22

“Hello?” Y/N answered as she glanced behind at Bucky’s hut. There was a part of her that didn’t fully believe Steve was on the other end of the phone call. After all, she had nothing but silence from him when she first got to Wakanda.

“Y/N? Oh, thank God.” Steve immediately sighed in relief.

“Hi, Steve.” Hearing his voice eased in a way she wasn’t expecting.

“Shuri got me a message. Are you alright?”

‘Shuri got him a message,’ as in she told Steve she had traveled again.

“I’m fine,” Y/N muttered. Yes, physically she was fine. But emotionally and mentally she was still shaken.

There was a beat of silence.

“Want to talk about it?” He asked carefully.

Keep reading

[checkeredflagggs]

Febuwhump Day 1: Vocal Cords

pairings: gen

summary: a story about y/n, Redbull’s new second driver, told in non-sequential order

a/n: I love febuwhump and have participated before for other fandoms but this is a first for me — attempting to compete it via smau only. Hopefully I can write a complete story eventually and I will be posting it on its own masterlist in the correct order to read but it’ll be written based on the febuwhump prompt list! @febuwhump

a/n2: based on the 2024 year; sorry checo but you got replaced earlier!

y/n_rb

liked by maxverstappen1, redbullracing, and 1,183,932 others

y/n_rb: Bahrain here we come! This is gonna be our season!

view all comments

user1: you’ve got this girl!

↳user2: represent! So incredibly proud to be able to support a woman in f1!

↳user1: it’s been so long…

oscarpiastri: glad to have you here!

↳logansargeant: not sure I’d go so far…

↳y/n_rb: wow logie just say you hate women then!

↳oscarpiastri: yeah that’s not very feminist of you

↳logansargeant: I’ve been cursed by the universe

↳logansargeant: LET ME BE CLEAR — I DO NOT HATE WOMEN

↳logansargeant: it’s just y/n_rb is every intrusive thought you’ve ever had with a dash of no impulse control or thought-to-mouth filter

↳y/n_rb: hey!

↳oscarpiastri: no that sounds about right — just add a dash of no media training too

↳redbullracing: oh no…

↳y/n_rb: I have a contract! You ain’t getting rid of me so easily!

↳redbullracing: we’re scheduling media training sessions right away

↳logansargeant: good luck!

maxverstappen1: it’s great to have you on the team!

↳y/n_rb: oh my god it’s Max Verstappen!!

↳maxverstappen1: …we’ve met before?

↳y/n_rb: still!

↳user3: it’s not even the start of the season and she’s already bullying both her old F2 competitors and her teammate 😆😆

user4: proud y/n fan here! Having followed her since her F3 days I can say with full confidence that I’m so glad we’re gonna have a new grid terrorist again!

↳fernandoalo_oficial: 🤨🤨🤨

↳user4: besides you of course Mr Rookie sir

fernandoalo_oficial: ¡Hola! ¡Me alegro de verte finalmente aquí! hello! glad to finally see you here!

↳y/n_rb: Mr Fernando sir I’m a big fan! Do you have a couple of minutes to answer a few questions?

↳fernandoalo_oficial: Sí?

↳y/n_rb: score!

↳maxverstappen1: oh no

↳logansargeant: no no no

↳oscarpiastri: please don’t

↳redbullracing: the training book doesn’t have a chapter on what to do now…

↳y/n_rb: smile and wave boys. Just smile and wave

f1

liked by logansargeant, maxverstappen1, liamlawson30, and 2,197,284 others

tagged: y/n_rb, redbullracing, pierregasly, alpinef1team

f1: contact between redbullracing’s y/n_rb and alpinef1team’s pierregasly turned dangerous when y/n flipped! She was quickly freed from her car and airlifted to the nearest hospital. Still conscious during the crash and waving to the fans while taken to the helicopter, no further information is known on her injuries.

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user5: oh my god that was so awful

user6: I’m still sat in shock

maxverstappen1: Based on the text messages I’ve received in the last 10 minutes, she’s fine.

↳logansargeant: how many did you get? Cause I’ve gotten 82 in the last 3

↳maxverstappen1: 187 in 10 minutes

↳oscarpiastri: 23 in the last minute

↳liamlawson30: too many for the group chat. It broke my phone

↳user7: not even on the grid and still terrorizing them 😂 liked by y/n_rb

user8: why did they have to play her radio though…

↳user9: no that was fucking awful

↳user10: I don’t think I’ll be able to forget her screams

↳y/n_rb: skk food bsny!!

↳logansargeant: and that’s the concussion typing 😆

logansargeant

liked by maxverstappen1, charles_leclerc, pierregasly, oscarpiastri, 2,284,469 others

logansargeant: “Tell that frenchie that I lived bitch!”

view all comments

user11: oh thank god

↳user12: that was one of the most harrowing crashes I’ve seen

user13: if that’s not a Gen-z response I don’t know what is

↳user14: I’m just glad she’s ok

pierregasly: 😑😑

↳pierregasly: well I guess I’m glad she’s ok

↳logansargeant: “JUST SAY YOU DONT LIKE WOMEN FRENCHIE!”

↳pierregasly: I LIKE WOMEN

↳y/n_rb: qe kniw TROPID$$$ SHIILS CSKL TJE PILICE ON U

↳logansargeant: I’ve taken her phone again but she meant “we know TRIPOD!!! SHOULD CALL THE POLICE ON YOU”

↳pierregasly: oh so she’s good

↳logansargeant: as good as she’s ever been

oscarpiastri: glad to see she’s ok!

↳logansargeant: some pretty shredded vocal cords and a nasty concussion but yeah she’s fine

↳oscarpiastri: ouch! Sending a gift basket!

↳logansargeant: “if that thing has a stupid apple in it I’m gonna save it and stuff it down your throat you stupid Aussie!”

↳oscarpiastri:…🫣🫣

↳maxverstappen1: apples?

↳oscarpiastri: don’t ask

↳logansargeant: don’t

↳liamlawson30: do not bring up that trauma again

↳logansargeant: “🖕🏻🖕🏻🖕🏻”

Taglist

@anamiad00msday @suns3treading @daniskywalkersolo @awritingtree @justheretoreadthxxs @coral7161 @lost4lyrics @mastermindbaby @freyathehuntress @nichmeddar @mxm47max @angelluv16 @voidvannie @justaf1girl

[thedeaditeslayer]

ART OF DARKNESS | An Interview with GRAHAM HUMPHREYS.

This interview from Starburst Magazine features a lot of coverage with Humphreys’ work on the Evil Dead trilogy.

Legendary poster artist GRAHAM HUMPHREYS talks horror, his long career, influences, the evils of Photoshop, and more!

STARBURST: One of your most celebrated earliest works was the iconic UK theatrical poster for Sam Raimi’s The Evil Dead, a film which was soon to be dragged unfairly into the whole Video Nasty controversy. Do you think that the notoriety the film gained during this time helped or hindered your career?

Graham Humphreys: The Evil Dead got its UK distribution in 1983, two years before the Video Recordings Act came into law in September 1985. At the age of 23, two years seemed more like ten years at the time and I don’t recall any significant impact on my career during that period. This was for two main reasons, the first being that I was not particularly aware of most of the films that had become a target for the silly and hysterical tabloids, and thus oblivious to how their removal and savage editing might impact on choice or, indeed, the morality of an infantilised nation. Secondly, The Evil Dead had already been censored with a significant number of cuts for the theatrical, and therefore, simultaneous video, release. Mostly, these were simply to reduce the running time on particularly graphic scenes, although I think the eye gouging was almost entirely removed from the original version I’d been shown at a screening. So as far as I was aware, censorship was already in place for VHS. Of course I hadn’t really been introduced to the many European films and the rarely seen, contentious US art-house films that had begun to flood the shelves in the burgeoning VHS rental shops. As we know, many videos were pulled simply because of the titles themselves. It was enough that they sounded as if they might offend! My real introduction to, for instance, Argento and Fulci films came through Richard Stanley, whilst we storyboarded his first feature, Hardware. My film knowledge had been UK/US centric until that point, with the exception of televised European Cinema. If I had to identify any impact on my career, it will presumably have been positive. A Nightmare on Elm Street was released in the UK around the time of the Video Recordings Act coming into law. So if The Evil Dead gave me my first entry into horror marketing, Nightmare’cemented my position within the genre. It’s important to add that the majority of my freelance work at the time did not fit into the genre category. In order to earn a living I was working on a whole raft of other illustration commissions, completely non-horror related. It’s only in the last ten years that I’ve been working almost exclusively in the genre.

It’s heartening to see that you’ve routinely revisited the Evil Dead franchise many times over your career, including the recently sold out vinyl reissue of the original’s score, The Evil Dead – A Nightmare Reimagined; is there anything in particular about that series that inspires you to keep returning?

In truth, it’s not my decision. I am reliant on being commissioned for any job. Although I rarely turn down work, and only do so because of deadline or budget issues, it is always a thrill to return to an earlier title that has been so formative in my career. As with most artists, I perceive only the weaknesses in my work and each chance to make amends is welcome! I have to work within the limits of my ability and experience, returning to a title like The Evil Dead gives me a chance to experiment with ideas and techniques that I didn’t have at the time. The soundtrack you mentioned is an interesting example because the art is not promoting the film as such but rather an appendage, albeit an important one. My personal challenge involved not simply creating a cover for the film, but using it as visual resource. I wanted to use the four panels of the gatefold as a picture book. The cover is thus a rather restrained image compared to the blood drenched final panel within. The discovery of the taped recording is not an explosive gore-filled scene, but the moment where the horror begins, thus Ash is still looking clean and fresh faced. The tape reel is a direct reference to my original poster. A film poster has to capture the essence of a film in a single panel. The gatefold LP format is four such ‘posters’, two double spreads, each a separate chapter. My second version of the Evil Dead 2 poster, the licensed screenprint, was another chance to create a poster from scratch, as if seeing the film for the first time, yet also acknowledging that which had gone before. I suspect I’ll be returning to the woods again!

Speaking of that iconic Evil Dead 2 poster, how did it feel to see that piece so lovingly referenced by Edgar Wright and Simon Pegg in the debut season of Spaced?

I didn’t see the original run of Spaced, so was unaware of the poster’s use. In fact, I think I was only made aware whilst preparing some ultimately unused concepts for a Shaun of the Dead cinema poster. Naturally, it was a thrill to finally see the series and how the poster was featured so prominently. When Tim inadvertently recreates the pose on the poster, it reminded me of how I’d photographed a friend posing in the exact same way to provide my reference for the original painting! I used a lot of Polaroid photographs in the eighties. Whenever you see a hand in a piece of my artwork, it’s usually mine. Even in the recent Blu-ray cover for Arrow films Blood and Black Lace, that’s me dressed in black! I used a camera on a 10 second timer!

Moving away from Raimi’s franchise, which other genre properties have been favourites to work on?

Aside from The Evil Dead, only A Nightmare on Elm Street provided a number of sequential commissions. I was a fan of the first film, after seeing a preview screening at London’s Scala Cinema. This was some months before being asked to illustrate the eventual UK poster campaign. I appreciated the risk Palace Pictures took by returning to my services. Nightmare’ was completely different to The Evil Dead and the last thing they required was the crude punk rock exploitation look of the 1983 artwork. Most clients pigeonhole artists’ work; I can’t imagine any other client would have had the foresight to make the decision. I then worked on each of the four sequels - the third was my work, though not an illustration - plus a number of Nightmare’ related jobs. Another film I’ve returned to - pun intended - is The Return of the Living Dead. I was unhappy with my original VHS cover, simply because I felt I didn’t have the skills to pull off what I’d intended - this despite the fact that people clearly liked the sleeve - so I recreated the art for a dedicated Blu-ray screening event, really as an experiment. Since then I’ve painted a book cover - Cult Screenings’ 245 Trioxin - and a Shout Factory US Blu-ray release. There was also a hybrid Re-Animator/Return of the Living Deadposter for the Cult Screenings Don Calfa event.

It’s probably safe to say that the vast majority of our readers miss the days of artwork posters and sleeves; why do you think that the studios and distributors moved away from the medium in the ’90s?

Easy answer - Photoshop! It wasn’t an available tool until then. Photocomposition was an expensive process prior to the ‘affordable’ introduction of the software. The skills involved in splicing large format transparencies, re-photographing them and retouching using bleaches and dyes to hide the joins, made it the work of highly skilled artists. Even the early version of computer ‘comping’ involved using specialised facilities, desktop computing was still unaffordable for most designers... the expense was enormous. But I realised very quickly that unlike the tradition of transparency retouching, new computer ‘comping was entirely technology-led and often lacked the artist’s eye. Unfortunately, this is still often the case. High definition has replaced suggestion. I also suspect that as film studios found their talent ever more demanding of obscenely large fees, the need to make full use of an expensive face took over from merely expressing the film’s subject matter. Photography took over. It is slightly disappointing that in a market awash with Photoshop portraiture, there is also a new visual illiteracy. The beautiful posters created by Saul Bass are a prime example of how film marketing moved away from his symbolism to a new literalism, becoming infantilised by Photoshop. As Quentin Tarantino observed, contemporary film posters look more like ‘Vogue covers’. Pouting, overpaid actors retouched in high definition. Painted images are a springboard of suggestion and imagination. A photograph, no matter how beautiful, is simply that.

Conversely, the rise of home video distributors specialising in cult & classic reissues like Arrow and Eureka has created a hunger for newly commissioned artwork. Do you feel that the trend may ever come full circle and return to the mainstream at all?

That’s doubtful. Illustrated images are mostly used for reissues, ancillary campaigns or independent films with limited distribution, but rarely first run releases. However, I think that’s fine. In many ways, there will always be more freedom of expression where the reductive, corporate needs of accountants, executives and moneyed interns are factored out. Modern film marketing is led by money people, not art directors. It may always have been a ‘business’, but it often seems there is little encouragement for true mavericks or creative outsiders right now. In the same way that major releases tend to be franchises, sequels or star vehicles, the campaigns are reflective of a homogenised business where risk is discouraged. But hey, never say never!

Which artists would you say have influenced your style and, or, career?

It’s a mix. I take inspiration wherever it arises. From my early childhood, visits to the local library - I was fascinated by religious depictions of demons and hell - all easily accessible images of horror! And of course, the Bible is full of gratuitously shocking imagery. I didn’t have a particularly religious upbringing, though like many of my generation, Sunday school was just one of those things that you went to as routine. The promise of Sunday school outings to the coast was the biggest draw. It’s curious to look back and see that I was ‘confirmed’ as a Christian in my early teens - before I really understood the contexts and realities of ‘faith’. I’m now atheist. As an amusing aside, my nose bled during the confirmation! I also served at the altar in the local church. I consider it an induction into the world of ‘gothic’! I then found myself becoming aware of book covers and film posters; the magical touchstone for many was Dennis Gifford’s A Pictorial History of Horror Movies. Tom Chantrell’s cover was easily the biggest catalyst for everything that followed. Some film posters stood out more than others, but many of the US posters seemed to be painted by jobbing artists with their own specialist areas - US civil war, cowboys, landscapes - and quite how they ended up providing some of the most memorable ‘disaster movie’ posters is something I’ve always thought was rather odd. I’ve named Chantrell, but in the UK, Vic Fair created some amazing work. From the US - Drew Struzan, Bob Peak, Richard Amsel and J.C. Leyendecker. The printed posters of Jules Cheret, Toulouse Lautrec and Alphonse Mucha. The new generation of British illustrators that emerged during my college years. The work of Saul Bass and graphic artists too numerous to catalogue... Sometimes it might only be one particular piece of work from an individual’s entire output. But I also take inspiration from the abstract and tribal... and a particular love of Tibetan sacred art.

Many of our readers, and writers for that matter, will have grown up with at least one of your movie posters tacked to their bedroom walls; who or what adorned yours?

I should have added both Bruce Pennington and Roger Dean to that last answer. They both adorned mine! Now it’s almost all vintage posters - the Universal monster films, Corman’s Poe films and many of the Hammer Horror - there seems to be a lot of Christopher Lee and Vincent Price! But yes, back then I had a copy of Jaws, Earthquake and The Hindenburg as my first collected film posters.

How long would you say on average commission takes to complete?

Depending on the complexity, a painting might take anywhere between two and four days, maximum five. The fee often decides what time you can allow. If I spent two weeks on a job that was only covering the fee of one day, I’d be out of business pretty fast. The preliminary process - viewing a film, making grabs, the sketching etc. - can often be completed in a day. This time is generally not covered in the fee; I tend to quote on the painting process!

A studio or distributor gets in touch - can you walk us through the process of creating a piece?

It’s often been different in the past, but the process has been whittled down to a fairly simple set of stages. 1) The initial contact and acceptance of a job - once a budget and deadline has been mutually agreed. 2) Viewing the film, or materials, to get a measure of the subject and an understanding of how best to approach the project - the client will usually indicate upfront any particular requests... ie. required imagery or portraiture. 3) Selecting the imagery I feel works best, usually screen grabs, and sketching the various elements - portraiture is almost always traced from the photographic source using printouts - it’s the most efficient way of ensuring a likeness. Sometimes I’ll supplement the images with my own photography and web searches, or composite the grabs with other poses, or perhaps add a close-up to a wider body shot, to keep the best portrait reference. 4) Scan the pencil sketch elements into Photoshop and play around with compositions, exploring focal elements or key ‘moments’, always searching for the most impactful or meaningful combinations. 5) Email the layouts to the client and - all being well - agree on the preferred option. 6) Reintroduce the original photographic sources over my pencil layout, creating a crude photo-comp in Photoshop. 7) Print out the comp to the size I intend to paint. 8) Trace onto the paper - I generally use Bockingford 190gsm, ‘not’ surface - a pitted effect that allows for more texture when painting. 9) Use masking tape to secure the paper to a wooden board I use for the purpose. 10) Cover the paper surface in a wash of colours that will form the base of my colour theme, using splashes of additional colour or clear water to particular areas - always having a rough version of the finished item in my head. 11) During the previous process, the paper will buckle, forming ‘valleys’ where the paint will run into shapes and forms that will add a spontaneous look - the paper dries flat because of the taped edges - so once dry I’ll usually start by defining the darkest areas, the basic shadows and contours, almost a drawing rather than a painted image. 12) Then I’ll concentrate on the key portraiture, moving around the painting, most often from top left to bottom right, so as not to disturb the painted surface resting my hand as I paint, or using bits of clean paper to protect the surface. 13) Take constant breaks to keep reviewing with fresh eyes... one of the most important devices I also use, a piece of mirror that I constantly check the progress with. It has a two-fold purpose: to see the reflected painting as if for the first time, but also to keep in check the tendency to skew imagery. If you’re right-handed it’s easy to find a bias of angles from bottom left to top right, and in reverse if left-handed. Using a mirror to check this will quickly reveal the bias. 14) Complete the painting by ensuring important detail is included, portraits are as good as the paint will allow, and that there is a cohesion and balance to the overall layout. The addition of a few carefully administered splatters using a worn brush is the final stage. 15) A quick photo is often taken for the client to see the results and identify any glaring issues. Fortunately, these are rare. Then the final scan and any necessary final tweaks in Photoshop, usually adding a bit more extra bleed, but generally retaining the integrity of the original item. 16) Invoice and get paid!

It’s probably akin to picking a favourite child, but which piece are you most proud of?

Once a job is complete I tend to dislike it - it’s part of the natural process where you keep re-evaluating what you do, always striving to improve. Of course budgets and deadlines conspire against ideal results. For this reason it might take a year or two for me to regard a job as something I can feel comfortable with. I’m always trying to look through the eyes of a stranger, judging my work and finding fault... it’s the only way to move forward! So I can’t really identify favourites, just successes. My easy copout is always the same... the job I’m most proud of? I’ve not painted it yet!

If fans want to get their hands on your work, where can they point their wallets?    

The best place they can spend that money is on the final product - Blu-ray, LP or whatever – that way I’m more likely to be recommissioned by the client! However, my website has a section which shows what folio prints are currently available. There is no online shop, but my email address is easily found on the site and I can respond with prices etc. Very easy! The large format book Drawing Blood, published by Proud Gallery, is still available, though I have no access to stock. The gallery - proudonline.co.uk - will sell you one, as will Amazon. It’s a bit pricey - sorry, out of my control - but it comes in a special box and with a limited edition giclée print. People seem to like it! And any convention where I’m a guest, I’ll always have prints, booklets and posters. As my work is paint on paper, rather than digital, I have originals that I’m also happy to sell. Prices are set according to the amount of work and subject matter.

Are you able to tell us about any upcoming projects that our readers should be excited about?

Not without compromising the confidentiality of the client! But there are some fun items I’m currently very excited about personally. Perhaps a favourite film, a favourite TV series... I’ll say no more!

For more on Graham Humphreys’ incredible work, be sure to visitwww.grahamhumphreys.com. To contact about prices and/or commissions, reach out using info@grahamhumphreys.com

[invisibleanonymousmonsters]

Non-Sequential [Ch. 24]

Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader

One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him.

Word Count: 3,000

Chapter 23

1943 - Italy

Steve doodled as the rain poured down around him.

His pencil traced back and forth over the dancing monkey.

“Steve?” A voice said behind him.

He did a half glance over his shoulder and quickly did a double take when he found Y/N soaking wet with only an oversized military jacket around her shoulders.

He shot to his feet.

“Y/N!”

Steve rushed forward and pulled her into his arms. 

She was freezing. 

He immediately took off his coat and wrapped it on top of the other one that was the only thing keeping her from being completely naked.

“Are you OK? Are you hurt? How long have you been here? Were you looking for me long?” He rattled off question after question.

She smiled. “Take a breath, Steve. I’m fine.”

She pointed for him to sit back down and followed suit. 

He did as she said. Then he suddenly got bashful and embarrassed. He shifted his weight awkwardly as if he was trying to hide from her gaze.

Y/N caught on rather quickly. “How does it feel?”

Steve was speechless.

“This is your first time seeing me since your operation, isn’t it?” Y/N added, but she already knew the answer.

He just nodded, too uncomfortable to meet her gaze.

“I bet you can’t keep the girls off you,” Y/N teased.

Steve blushed. “Well, I don’t know about that – I mean, don’t be ridiculous.”

Y/N giggled.

His face dropped, “You were right. It did work.”

She gave him a warm grin. “Told you that you were the right man, didn’t I?”

Steve frowned. “Yeah, except now I’m just their show pony.”

“Now what would Agent Carter think of that?” Y/N teased.

It was such a strange game to play, pushing Steve toward Peggy when Y/N knew that she would be Steve’s second love because of her. 

Y/N respected Peggy, appreciated what she’d taught Steve about love – especially what she taught him about loving a strong, independent woman.

But there were still times when jealousy reared it’s ugly head. Y/N hated those times.

Steve’s eyes widened at the mentioning of Peggy.

“Don’t think I’ve forgotten about her,” Y/N smirked.

“How are you?” Steve changed the subject. His eyes were serious and genuine. “Last time I saw you, you were upset with me – future me, that is.” He cleared his throat. “I don’t know what I’m saying. You could be visiting me from before that time. This all gets rather confusing, huh?”

Y/N chuckled at his adorable frustration and confusion, and gave him a shy smile. “No, you were right the first time. I’m visiting from further into the future.” She nodded, “Things are better. I forgave you. Don’t think there will ever be a time when I can’t.”

Steve exhaled, relieved that there wouldn’t be a time when Y/N would stop being his friend, stop talking to him, stop visiting him through time.

Y/N’s eyes glanced at Steve’s sketchbook.

“Feeling like a dancing monkey, Steve?” Her tone was playful, but the question was serious.

He quickly closed the book. He cleared his throat. “I’m traveling with dancing girls, trying to get people to buy war bonds.”

Y/N nodded, “Wars are expensive.”

“But I could be doing more,” he snapped back.

“Then do more, Steve.”

“I can’t – I’m not even officially in the army.”

Y/N laughed, “Since when have you ever followed the rules?”

He laughed too.

She carefully reached out and took his sketchbook.

Steve tensed as flipped through it. She wasn’t surprised to see a portrait or two of Peggy. There was also some of his mother. Y/N was wondering why Steve hadn’t taken to sketching any of the girls in the dancing troop he’d been traveling with.

“You ever do any sketches of…” Y/N was about to tease him and ask about drawing her. But her words died out when she flipped to two pages of portraits. 

Both were of her.

She was in some form of Steve’s clothes in both of them. A ill-fitting shirt falling off her shoulder in one, pants bunching at her ankles in another.

“You weren’t ever supposed to see those…” Steve mumbled, scratching the back of his neck and lowering his head so she couldn’t see his blush.

“I’m flattered,” Y/N admitted. She took in all the details. “You made me rather beautiful, though.”

Steve scoffed without meaning to. “I only drew you how you are.”

It was Y/N who was blushing now.

Yes, in the present, where she was together with Steve, he told Y/N all the time how beautiful he found her.

But for some reason, hearing it from innocent, sweet Steve Rogers was different. He held no feelings for her and, as far as he knew, he never had a chance with Y/N. But that didn’t stop him from letting her know that she was indeed a beautiful woman.

Y/N flipped back to a drawing of Peggy. “You should tell her how you feel.”

“She doesn’t – I’m not – don’t be ridiculous, Y/N.” Steve fumbled around with his words.

No matter how long he knew Y/N, her direct way of speaking still caught him off guard every so often. The only times Y/N did not speak her mind clearly was when she could not tell Steve hints and secrets of the future.

“She does. Don’t be an idiot, Steve.” Y/N looked around. “You’re in the middle of a war. You need to make sure you find something worth fighting for.”

“And what about you?” Steve asked gently.

“I’m not fighting a war. At least… not yet.” Her eyes glazed over at the thought.

“That’s not what I meant.” Then he shifted his weight, trying to decide if he should say what he wanted to. “I meant… is there someone back where you’re from – uh – telling you – telling you that you’re beautiful.”

Y/N smirked at Steve’s awkwardness. He’d lost so much of it after all of his hardships. He’d gained so much more confidence; he was more self-assured now.

“I do,” she admitted softly.

She was going to make another joke about him drawing her, but the words got caught in her throat when she flipped to the next page.

Bucky.

Bucky standing with his crisp and clean and brand new military uniform. Hat tilted a little sideways. And that famous Bucky Barnes smirk on his lips.

Y/N’s fingers traced over the lines without even realizing it.

“He’s missing,” she blurted out.

“What?”

Her eyes shot up to him. “You’re going to find out in a few minutes. This is the 107th – or what’s left of it, I guess.”

“Y/N, you never tell – what are you saying? Bucky – is he – is he dead?”

“No, he’s alive. A prisoner of war, but alive.”

“You’ve never told me something like that before,” Steve said slowly, clearly still trying to process the news.

“Sometimes I get sick of fighting time,” Y/N sighed.

“I have to go after him,” Steve’s shoulders straightened and he was handling a surge of determination.

Y/N smiled, “Yes, you do.”

Then fear filled his gaze, “I know you can’t - or you won’t – tell me…but is he – will he be OK?”

Y/N stared into his eyes for a moment. “Yes, he will be fine.”

‘For now…’ she added in her mind.

Steve was surprised she continued to tell him of the future.

Y/N looked over her shoulder as if she could see something. But when Steve followed her gaze, not even his super-soldier sight spotted anything.

“I have to run before she finds you,” Y/N told him. “When it comes to her, you’re a terrible liar. And I don’t want you to have to explain how a naked, American woman got onto this base, completely undetected.”

Steve shot to his feet. “You’re leaving already.”

“I’m sorry, Steve. But you’ve got to go save Bucky and then you gotta get the girl.”

Then she quickly kissed him on the cheek, instantly making him go red.

He made a step for her, not wanting her to leave already.

But she was already quickly turning back to him, accidentally bringing their faces far too close to be considered just friendly.  

“Try not to kiss Private Lorraine,” Y/N breathed, caught off guard by their closeness that could easily be seen as intimate.

Steve’s brow furrowed. But he couldn’t stop his gaze from flicking down to her lips quickly. “I-I don’t even know a Private Lorraine.”

“Well, you will. And you should stay away from her. You should stay away from all women like her, OK?”

He nodded, not wanting to disappoint her.

“It’ll make sense soon. I promise.”

Lo and behold, Peggy was the next woman in his life to surprise him and show up out of nowhere.

—————-

PRESENT - Wakanda

Y/N quickly walked down the halls of the royal palace. She could hear the two kings guards tailing her.

One of them cleared their throat, “Ms. Y/L/N, if it is Sergeant Barnes you are heading toward, he is actually in the training facility.”

Her brow furrowed. She was going to find Bucky, just like she always did when Steve was gone and she was lonely.

However, he was alone at his hut less and less it seemed.

Y/N would’ve been happy, proud that he was socializing himself with new people more and more frequently. But that didn’t seem to be his motivation.

She didn’t want to jump to any ridiculous conclusions, but she started to feel like Bucky didn’t want to be alone with her.

Even when he had asked for him to teach her self-defense, Bucky insisted that they also enlist some of the Dora Milaje. He said it would help since he only had one arm and he didn’t want her education to suffer because of it. But Y/N knew Bucky could take down Steve with a single arm if he so wished, therefore it felt like weak reasoning.

Y/N had been in Wakanda for a year now and she’d found a routine in her life.

She no longer felt like a foreigner, but a proper member of Wakandan society – despite the fact that she lived in a royal palace.

Steve would need to leave to meet up with the team every so often, but he always tried his best not to return as quickly as possible.

Y/N still had nightmares of her kidnapping, her torture, her near death experience that she could only blame Hydra for. She was sick of hating her time traveling affliction.

When Steve asked her if she was having them when he was away, Y/N always lied. What good would it do either of them for him to worry and feel guilty about being away?

The nightmares were one of the main reasons she finally asked Bucky to teach her self-defense.

Y/N would’ve asked Steve, but she didn’t want to make him stay in captain mode any longer than he already did. He also was almost too patient with her. She needed to be pushed.

When Y/N walked into the gym, Bucky was doing one-armed pushups.

He had no shirt on and there was just a pair of black shorts and sneakers – which Shuri most definitely designed – covering his body.

Wakandan hip-hop was playing on the speakers, which was why Y/N didn’t recognize it. Shuri had taken it upon herself to help Y/N teach Bucky anything and everything pop culture.

The kings guards left Y/N to it. Whenever she was with Bucky, they didn’t see the need to linger. He would protect her.

Bucky heard their arrival and his head snapped up.

He quickly jumped to his feet when he spotted Y/N and gave a small nod of acknowledgement to her guards.

Y/N tried not to stare at Bucky’s ridiculously muscular and sweaty chest. She did. But it was damn near impossible.

His and Steve’s bodies were ridiculous. God-like is what most women would confess.

Furthermore, Y/N got to see how Steve put his to use… in ways no one else knew about.

“You wanna keep rubbing it in my face that you can do hundreds of pushups with one arm while I can’t even do 5 with both of mine?” Y/N greeted him.

Bucky chuckled, and Y/N swore she made him blush. Or maybe that was just from working out.

“You just gotta work at it, kid. I’ve got the advantage of a super-soldier serum.”

There it was again. That nickname. When he said it, Y/N realized he hadn’t used it in quite some time.

But Y/N pushed the thought out of her head and rolled her eyes teasingly.

“Yeah, I’m sure you wouldn’t be able to still do all of those without it.”

As soon as her feet stepped onto the padded flooring Bucky was waiting on, he kicked Y/N’s legs out from underneath her.

He did it so smoothly and quickly that Y/N could’ve blinked and missed it. The only proof being that she was now laying on her back, staring up at the ceiling. Her head was aching from hitting the ground hard. 

“Bucky! What the actual fuck!” She screamed.

He tried not to look too pleased with himself. “Last lesson, I told you that you needed to learn to always be prepared. Most attacks are going to be a surprise. If you don’t train your body to always be ready, all the other stuff is pointless.”

Y/N glared at him. “Way to build trust...” But then she quickly rolled back to her feet.

Without really thinking her plan through, Y/N lunged for him. She meant it to distract him from her actual intentions, which were to knee him right in the balls. 

Payback is payback.

But Bucky easily deflected all efforts. And he absolutely knew what she was trying to do.

“Ya trying to play dirty?” He asked with a smile.

“Just trying to get even,” Y/N snapped.

She knew she wasn’t going to get any damn hit in. She was a civilian jousting with the Winter Soldier. She didn’t stand a chance.

But Y/N did know is that Bucky wouldn’t ever hurt her. In fact, he would put himself in harms way to make sure that didn’t happen.

So, Y/N decided to use that to her advantage.

If she wanted to take him down, she had to go down with him.

Y/N lunged for him at a weird angle, hoping her own weight combined with gravity would be enough to drag him down with her.

Bucky’s eyes widened slightly as he realized Y/N’s body was about to hit the ground hard and quick, and at an angle that would easily dislocate her shoulder. 

He shifted his weight so his back hit the ground and he took all of the blow, Y/N having his body as a cushion to land on.

“You OK?” He asked hurriedly. Even though there was no way she could’ve harmed herself.

Y/N nodded and smiled mischievously. “Had to figure out a way to bring you down…”

Then Bucky snapped back to reality.

He was laying on his back with Y/N laying on top of him. Her chest pressed against his. Her hands were spread across his bare chest, able to feel his skin. Her warmth was enveloping him. When did his grip on her go so low on her hips? He could feel her heartbeat, and then he felt it quicken when a silence settled between them and they realized how unsuitably close they were.

But swore he didn’t mean. He tried with all of his might not to take a glimpse at her lips. But his eyes were no longer in his control.

Now he was panicked.

He quickly ushered her off of him, almost being rough about it.

Y/N misread his panic as irritation with her.

“I’m sorry,” she blurted out. “Did I hurt you?”

Of course she didn’t hurt him.

“I’m fine,” Bucky mumbled without looking at her.

Y/N was finally able to acknowledge that something was off between the two of them, and it had been for awhile. She wasn’t sure if she could put her finger on when it started, but it felt like it had been since she showed up at his doorstep after seeing him bleeding out in the snow. She’d killed a Hydra agent that day trying to protect him.

“You don’t call me ‘kid’ anymore,” she accused him.

Bucky’s brow creased as he finally looked up at her. “What are you talking about?”

“I mean, you did earlier. But that was the first time in months.” Then she gestured at the giant and empty training facility. “This is the first time we’ve actually been alone in months too. What’s going on, Bucky? Are you mad at me? Did I do something wrong?”

“No,” he muttered swiftly.

“Then what is it? Because something is – it’s off. We’re off.”

But Bucky just stared into her gaze.

He couldn’t tell her. He couldn’t explain what he was going through.

He couldn’t tell her that he was trying to keep his distance, trying to prove to his best friend that he wasn’t trying to steal his girl. But he couldn’t stay away from her either. He couldn’t leave her be when both of them were so alone here.

Bucky couldn’t tell her he was in love with her.

What would be the point?

The two kings guards returned. “Ms. Y/L/N?”

“Yeah,” she muttered without breaking her stare down with Bucky.

“Captain Rogers just landed. We thought you may wish to know.”

Y/N finally blinked and turned to them, “Thank you.” Then she turned and promptly left without saying another word to Bucky.

As soon as he was alone, Bucky rubbed his face and paced. “What the hell are you thinking, Bucky?” He whispered to himself.

------------------------

Chapter 25

It only took me 2+ months, guys!  Please, please, please let me know how you feel and what you think. ❤️

[banyaro-eng]

[Event & Scenario] “Episode of Avalon #1.5 Shattered Twin Crystals” START

Chapter 2 of Season 1.5! Fairy April is focusing on producing new songs after joining Avalon. Suddenly, there's some news about Crystal Cross and Judas Kiss...? Join Fairy April and save Crystal Cross from this crisis!

Details

▼ Release Date: 2018/01/15 (Mon) 17:00JST ~ onwards

Part 1.5 of the “Episode of Avalon #1.5 Shattered Twin Crystals” will start! Chapter 2 will focus on Fairy April.

▼ Access Condition

Must clear the final chapter in “Episode of Avalon #1.5 Voyager of the New World.”

How To Participate

You can access Part 1.5 from the banner on the home screen as long as the condition of clearing the final chapter in “Episode of Avalon #1.5 Voyager of the New World” has been satisfied.

※ Although there is no deadline, you may only receive the Clear Reward once.

How To Play

Get “Crystals” by playing songs from different Areas listed in the Event Page. Choose the Area you want to play in and either clear the story and/or win the Duel Gig of each stage to proceed to the next stage.

You can exchange the “Crystals” for the limited edition reward card via the Shop’s “Item Exchange” section. [more info.]

You can access the event scenarios via the new section, “Episode Of Avalon” from the Stories Tab.

Event Stage Schedule

The Area Stages for “Episode of Avalon #1.5 Shattered Twin Crystals” will be released sequentially from 2017/12/30(Sat) 00:00  JST. The new stages will be released at a schedule:

01/15(Mon) 17:00~・Shattered Crystal 01/17(Wed) 00:00~・Reason 01/19(Fri) 00:00~・Brothers 01/21(Sun) 00:00~・Regret 01/23(Tue) 00:00~・Lost Dream 01/25(Thu) 00:00~・Before the Storm 01/27(Sat) 00:00~・Truth 01/29(Mon) 00:00~・Epilogue

Past Event Scenario Limited Time Rerun

Scenarios of the events leading up to the scenario for Part 1.5 will have a re-run for a limited time only. Unopened scenarios will be available for reading during the following period:

▼ Duration: 2018/01/15 (Mon) 17:00 JST ~ 2018/01/30 (Mon) 12:59 JST

※ You can access the event scenarios from the “Story” tab → “Event Scenario” but will not be able to receive any reward upon clearing.

The target Event Scenario are as follows:

Advent of the Quattro Virtuoso GIGS ー Dante of the Purgatory

Anniversary GIGS ー Dreamin’ (untranslated)

On Board The Merry Christmas GIGS ー Dante is Coming To Town!

Event Reward Card

SR: Misato Toudou [The State of Loneliness]

Event Strategy

Using Fairy April members’ cards in Bands to use for LIVEs will improve overall performance.

“Shattered Twin Crystals” Limited Rare Gacha (Daily Rotation)

Duration: 2018/01/15(Mon) 17:00JST ~ 2018/01/31(Wed) 12:59JST

Line-up: EXR Yuu, EXR Show, SR Makoto Kurusu, SR Yukiho

※ SR Kurusu Makoto and SR Yukiho will be available throughout the duration of the gacha.

→ See here to read more on EXR Rarity

The gacha can use both Free and Paid Medals

It is possible to pull regular cards other than the Event limited gacha cards.

At least 1 SR or above card is guaranteed for every 10-pull

Signed cards will be discharged at a certain probability. Signs will only appear for SR cards and above and will be treated the same as non-signed, having the same stat and effects. You can admire the sign in various places.

Event limited cards might reappear during future events/campaigns.

“Shattered Twin Crystals”Rare Gacha Schedule

YUU ・1/15, 1/17, 1/19, 1/21, 1/23, 1/25, 1/27, 1/29, 1/31 SHOW ・1/16, 1/18, 1/20, 1/22, 1/24, 1/26, 1/28, 1/30

※ Please take note that the pick-up date will change at a daily basis

Featured New Cards

SSR Yuu [Create A World] Leader Skill: [Cross Drive α] Boosting all Member’s BEAT by 45% and LIFE by 15%. Additional 10% COMBO BONUS if a Show card is in the band. Main Skill: [A Ship About To Set Sail] 50% chance of activation upon 50 successful taps, increasing score by 5% for each BEAT card included in the band for 6 seconds.

“Forever You” Vocals: Tsubasa Yonaga (Yuu) Lyrics, Composition, Arrangement: Eiji Kawai

SSR Show [One Step Forward] Leader Skill: [Cross Drive Ω] Boosting COMBO BONUS by 45% and All member’s LIFE by 15%. Boosting all member’s BEAT by 20% if a Yuu card is in the band. Main Skill: [Wavering Heart] 50% chance of activation upon 50 successful taps, increasing score by 5% for each BEAT card included in the band for 6 seconds.

“Forever You” Vocals: Ayumu Murase (Show) Lyrics: Masamichi Nagai Composition, Arrangement: Kazuya Nishioka

SR Makoto Kurusu [Winter Gust] Leader Skill: [BEAT UP] All Member’s BEAT boosted by 30% Main Skill: [A Certain Winter’s Incident] 20% chance of activation upon 15 successful taps, boosting combo bonus by 16% for 4 seconds.

SR Yukiho [Snowflakes] Leader Skill: [ALL UP] All Member’s GROOVE/BEAT/MELODY boosted by 25% Main Skill: [救愛救愛Classics*] 20% chance of activation upon 15 successful taps, boosting combo bonus by 16% for 4 seconds.

※ Cards from this gacha are will have a max level of 90 for SSR and 75 for SR once Break.

You can check the in-game gacha/event page for more info.

*Yukiho’s card skill shall be amended as soon as I figure out what it means (rofl) If you have ideas, throw them at me.

[deepinsightslibrary-blog]

My Last Argument

This is my final argument against backsliding. In this chapter you will see in very real terms the folly of backsliding. You will hear the testimonies of real Christians who made it to the very end. You will also hear the last statements of the backslidden and lost souls, and what they said as they approached the gates of Hell. You will see how really terrible backsliding is.

In our walk with God there is a certain line that we must not cross. There is a point of no return. I have heard believers say that they will backslide, but will come back to the Lord after some time. They forget that there may be a point of no return.

The Point of No Return

We will all stand before the presence of God to account for our lives. When that time comes and you are ushered into the presence of God, what will you say?

Will you be ready? Will you have done what God wanted you to do?

A Christian brother was committing fornication when he heard a loud blast. He thought it was the sound of the trumpet heralding the return of Christ. So he jumped out of the bed, but was not caught up to heaven. He was so worried, because he thought that he had been left behind at the rapture. This anxious Christian was overreacting to the honk of a big bus. A backslider lives in fear and uncertainty.

God Wants to Reason with You

Come now, and let us REASON together…

Isaiah 1:18

God is a rational Being, and He wants to reason with you.

Many people think that when you deal with spiritual things you must put aside all reason and stop thinking rationally. But the Bible records that God wants us to reason with Him. If God tells you to reason, then He must be a God who thinks logically and sequentially!

I am going to reason with you and argue with you about backsliding. You could call it “Arguments for and against backsliding”.

I will show you certain people who were happy and full of joy as they entered into the rest of God. These were Christians who served the Lord and did not fall away.

On the other hand, I will show you what some dying backsliders said as they left this earth. These testimonies alone should make you decide never, never, never to backslide.

The Saints

First, I want you to notice what Bible saints had to say when they were moving from this world to the next.

Apostle Paul

Apostle Paul was in prison when he knew that his time of death was near. He said, "For to me…to die is gain." In other words he was happy to be dying. How many people are happy to die? If you are confident of your relationship with God you will not fear death.

Jacob

When the Patriarch Jacob was dying in Genesis 49:33, the Bible declares that after commanding his sons, "…He gathered up his feet into the bed, and yielded up the ghost..."

What a way to go! He knew that he was going. He had time to instruct his children with confidence. After commanding his sons, he gathered his feet onto the bed and died. You see, the death of the righteous is very different from the death of the wicked. Balaam the prophet said;

...Let me die the death of the righteous...

Numbers 23:10

Now let's study how some ordinary people, after living a life without backsliding went on happily to be with the Lord.

Ignatius

Ignatius lived in 100 AD. He was the Bishop of Antioch, and a personal disciple of John the Apostle. He was sentenced to death, and as he was dying, his last words were, "I thank thee, oh God, that thou hast honoured me with thy Word, praise God!"

These were the last words of a man who was sentenced to death by burning at the stake. Some other people would have been screaming, defaecating and salivating. But this man died praising God!

Father Polycarp

Father Polycarp, another disciple of John lived during the reign of Emperor Nero. He was also sentenced to death. He was taken to court, and there, he was given an option to either denounce Jesus or be burnt to death. Polycarp suffered much for Christ's sake. The Roman Proconsul commanded him to swear allegiance to Ceasar, saying, "Swear, and I will set thee at liberty; reproach Christ." How courageous and magnificent was Polycarp's reply!

He said, "Eighty and six years have I now served Christ, and He has never done me the least wrong. How, then, can I blaspheme my King and my Saviour?"

Further efforts to make him deny his Lord failed and Polycarp was condemned to be burned at the stake. When the day came for him to be burned alive, those responsible for the burning wanted to nail him to the stake, but he protested: "Let me alone as I am: for He who has given me strength to endure the fire, will also enable me, without your securing me by nails, to stand without moving in the pile."

Finally he exclaimed, "Oh! Lord, Father of the Beloved Son Jesus Christ. I thank thee that thou has allotted me a place among the Martyrs."

Augustus Montague Toplady

Augustus Montague Toplady (1710-1778), will ever be famous as the author of one of the most evangelical hymns of the Eighteenth Century, "Rock of Ages," which was first published in 1776. During his final illness, Toplady was greatly supported by the consolations of the Gospel.

Near his last, awaking from a sleep, he said:

"Oh, what delights! Who can fathom the joy of the third Heaven? The sky is clear, there is no cloud. Come, Lord Jesus, come quickly!"

He died saying, "No mortal man can live after the glories which God has manifested to my soul."

And with those words he went to be with the Lord.

William Shakespeare

William Shakespeare (1564-1616), the world's outstanding figure in literature, of whose life, times and works a whole library of books has been written, lived near his Bible as the numerous quotations from it in his plays and dramas prove.

A Famous Man Knew the Lord

His end came when he was only 52 years old. His last will that was written in the year he died revealed his faith in God.

"I commend my soul into the hands of God my Creator, hoping and assuredly believing, through the only merits of Jesus Christ my Saviour, to be made partaker of life everlasting, and my body to the earth, whereof it is made."

Matthew Henry

Matthew Henry (1662-1714), was the eminent non-conformist theologian who gave the Church the devotional commentary which held a foremost place in its field. He died a week after his settlement in London as pastor of a church in Hackney, but his end was full of confidence in the Saviour's grace.

His last words were: "A life spent in the service of God, and in communion with Him, is the most comfortable life that anyone can lead in this present world."

John Wesley

John Wesley, the founder of the great Methodist Church said, "The best of all is, God is with us." I really love these last words of this great founder.

John Wesley, of whom it has been said that eternity alone will reveal what the world owes to his mighty ministry, was active to the very end. Until the end, he was full of praise, counsel and exhortations.

The Great Founder Dies in Peace

In his last moments with what remaining strength he had, he cried out twice over, in holy triumph:

"The best of all is, God is with us."

The very last word Wesley was heard to articulate was: "Farewell!"

Then, without a lingering groan, the evangelist of the highways and by-ways, beloved pastor of thousands, and father of the great Methodist Church, entered into the joy of his Lord.

Notice again, death to the confident Christian - It was a peaceful transition from one world to another!

Adoniram Judson

Adoniram Judson was a missionary to Africa. In fact, the first American missionary to Africa. He went to Burma, wrote and translated the Bible into the Burmese language.

The Departure of Africa's First American Missionary

He also wrote a dictionary for them. When he was dying he said, "No one ever left this world with brighter hopes or warmer feelings."

Don't be afraid, death will not surprise me. In spite of what I say, I feel so strong in Him."

This is a man who had strength when most people are weak. Let's all pray for such staying power, that we may all prevail until the very end.

Charles Bridgman

Charles Bridgman died at the age of twelve. As a child he loved to read his Bible and desired spiritual knowledge. Young Charles would often rebuke his brothers if they forgot to thank God at meal times. When he became ill, he was asked whether he would rather live or die, he answered "I desire to die, that I may go to my Saviour."

The Strength of a Little Boy

As his time drew near, his last words were: "...Into thy hands I commend my soul! Now close mine eyes. Forgive me, father, mother, brother, sister and all the world! Now I am well, my pain is almost gone, my joy is at hand. Lord have mercy upon me. O Lord, receive my soul unto Thee." How many young boys of today would speak the way this young man spoke?

Robert Bruce

Robert Bruce, one of the most distinguished men of his time, entered the ministry and became prominent in Edinburgh. Scrupulously maintaining the established norms of the church, he exposed himself to much persecution for the truth's sake.

At the time of his death, he called for the family Bible and said to his daughter:

"Cast up to me the eighth chapter of Romans, and set my finger on these words, 'I am persuaded that NEITHER DEATH NOR LIFE ... SHALL BE ABLE TO SEPARATE ME from the love of God which is in Christ Jesus my Lord.'"

Then Bruce said, "Is my finger on them?"

"Yes," said his daughter. Then he replied:

"Now God be with you, my children. I have just breakfasted with you, and shall sup with my Lord Jesus this night."

How exciting it must be when you know you are ready! There can be no reason to backslide when you hear these exciting testimonies.

And Many Others

Another dying Christian said, "How bright the room, how full of angels!"

Some other Christian said confidently, "The battle is fought. The battle is fought, and the victory is won." With those words, he went to be with the Lord.

Alexander II, full of divine faith, exclaimed: "I am sweeping through the gates, washed in the blood of the Lamb."

Someone else said, "I wish I had the power of writing to describe how pleasant it is to die."

Another one exclaimed, "Oh! That I could tell what joy I possess. I am full of rapture, the Lord shines with such power upon my soul. He is come, He is come."

One surviving believer said, "I shall soon be with Jesus. PERHAPS I AM TOO ANXIOUS!"

Is It Always Sweet to Die?

Another person said, "IT IS SWEET TO DIE." How will you be able to say, "It is sweet to die" when you have backslidden and you know judgement awaits you?

One Christian brother questioned, "Can this be death? What? It is better than living. TELL THEM I DIED HAPPILY IN JESUS."

Another one said, "They sing. The angels sing. IS THIS DYING? NO, IT IS SWEET LIVING."

One lucky backslider, Oliver, a doctor of philosophy, had lived the life of an infidel. But shortly before his death he repented and turned to the Saviour.

His final word was one of deep regret: "Would that I could undo the mischief I have done! I was more ardent to poison men with infidel principles than any Christian is to spread the doctrines of Christ."

The Sinners

Now, let us consider what some backsliders and sinners said as they were dying. The pride and rebellion of these wicked people did not help matters as they approached the gates of hell and accountability. Some of these people were backslidden Christians. They died as frightened, screaming and hopelessly lost souls. The first person I want us to consider in this category is a man called Tom Paine.

Tom Paine

Tom Paine (1737-1809) was considered to be a literary giant.

He wrote “The Age of Reason” and lived during the revivals of John Wesley and George Whitfield. He lived a life that was against God, and drew people away from God. I believe that this is one of the people who have made Europe so anti-Christ and atheist in their way of thinking. One person who witnessed his death said, "He is truly to be pitied."

Although he did not believe in God, at the hour of death on his bed he said, "I would give worlds, if I had them, that 'Age of Reason' had not been published. Oh! Lord help me. Oh! God, what have I done to suffer so much?" Then after that he said, "But there is no God. Yet if there is a God, what will become of me in the world after? If ever the devil had an agent, I have been that one."

He Was Frightened to Die

When an elderly woman attending him wanted to leave the room, he said, "Stay with me. For God's sake, I cannot bear to be left alone. For it is hell to be left alone."

The very last words of Tom Paine were, "My God, my God why has thou forsaken me?" And with these words he died. This is the death of the wicked. Utterly helpless and hopeless in the presence of a righteous God!

Voltaire

Whenever I go to Geneva, I cross over into Ferney- Voltaire, a little French village named after a noted infidel Voltaire (1694-1778). One night I drove with the pastor of my church in Geneva to look at a statue of this man.

I saw all of the tributes that were written to his name and all of the good works that he was said to have done for the community. But this man also lived and fought against Christianity.

The Man Who Cursed Christ

Notice what this noted French infidel said of Christ our Saviour: "Curse the wretch!" How on earth can you gather so much confidence to curse Christ and call Him a wretch?

He once boasted, "In twenty years, christianity will be no more. My single hand shall destroy the edifice it took twelve apostles to rear."

These are the people who have laid the foundations for the atheism that is so prevalent in Europe today.

Shortly after his death, the very house in which he printed his foul literature became the depot of the Geneva Bible Society. The nurse who attended Voltaire said: "For all the wealth in Europe I would not see another infidel die."

He Was Helpless and Desperate on His Deathbed

The physician, Trochim, who was with Voltaire at his death said that he cried out most desperately:

"I am abandoned by God and man! I will give you half of what I am worth if you will give me six month's life. Then I shall go to hell, and you will go with me. O Christ! O Jesus Christ!"

Notice the desperation and helplessness of this blasphemer as he descended into the abyss. He himself admitted that he was on his way to hell.

My dear Christian friends, let's make no mistakes about the reality of Heaven and Hell.

Thomas Hobbes

Thomas Hobbes (1588-1674), was a noted English political philosopher whose most famous work was “Leviathan”.

This cultured, clever skeptic corrupted many of the great men of his time. But what regret was his at the end of the road! What hopelessness permeated his last words:

"If I had the whole world, I would give it to live one day. I am about to take a leap in the dark!"

The good news is: Christians do not take leaps into the dark! When they die they go to Heaven!

Thomas Cromwell

Thomas Cromwell (1540), who became Earl of Essex, was the noted English statesman who was next to the King in power and influence. He was responsible for the digging up of the bones of Thomas Becket, and their burning as those of a traitor.

The Man Who Was Seduced

Over ambitious, Cromwell lost his influence and also his head, for he was executed. Historians tell us that as he died, he said in a speech:

"THE DEVIL IS READY TO SEDUCE US, AND I HAVE BEEN SEDUCED, but bear me witness that I die in the Catholic Faith."

Notice how people want to associate with God at the last moment. This man was insisting that he was in the faith!

Thomas Cork

Thomas Cork cried out in anguish as he was dying. He said, "Until this moment I thought there was neither a God nor a devil. But now I know, and I feel that there are both." He exclaimed, "I am doomed to judgment by the judgment of the Almighty."

Robert Green Ingersoll

He Wrote About the Mistakes of the Bible

Robert Green Ingersoll (1833-1899), famous American lawyer and prominent agnostic, lectured on Biblical inaccuracies and contradictions. His famed lecture "The Mistakes of Moses" led one defender of the Bible to say that he would like to hear Moses speak for five minutes on The Mistakes of Ingersoll!

Do I Have a Soul?

When he came to the gates of hell he was frozen with terror and he said, "OH GOD, IF THERE IS A GOD, HAVE MERCY ON MY SOUL - IF I HAVE A SOUL."

Sir Francis Gilfort

Sir Francis Gilfort, was taught early in his life about the gospel.

The Potential Minister Who Backslid

He was a backslidden Christian. In fact, it was expected that he would become a minister, but he fell into bad company. When he was passing on to eternity, he said,

"From where is this war in my heart? What arguments do I have to assist me in matters of fact? Do I say there is no hell when I feel one in my bosom?

AYE, AM I CERTAIN THAT THERE IS NO JUDGMENT WHEN I FEEL PRESENT JUDGMENT? Oh, wretch that I am. Whither shall I flee from this?

That there is a God, I know, for I continually feel that of His wrath. That there is a hell, I am surely certain.

Oh! That I was to lie upon the fire that never quench for a thousand years to purchase the favour of God, and to be reverted to Him again. But it is a fruitless wish.

Millions and millions of years will bring me no nearer to the end of my torment. Eternity, eternity!"

Do You Want Anyone to Pray For You?

As the distress of this man increased, he was asked whether he wanted some people to be invited to pray for him. He responded "Tigers and monsters, are you devils to come to torment me? Will you give me the prospects of Heaven to make my hell more intolerable?"

Then he said, "Oh! the insufferable pangs of death." And with that he died. How frightening!

William Pope

William Pope, was a born-again Christian, and knew the love of God. But he backslid when his wife died, and he followed Tom Paine. Not long after he backslid, he contracted tuberculosis, which was known at that time as The Consumption.

He is said to have been the leader of a company of infidels who ridiculed everything religious.

They Kicked the Bible and Tore it up

This was a classic backslider who said when he was dying, "No case is comparable to mine, I cannot revert, God will damn me forever."

One of the exercises of he and his friends was to kick the Bible about the floor, or tear it up. Friends who were present in his death-chamber spoke of it as a scene of terror.

A Frightening Scene of Death

His eyes rolled to and fro as he was dying on his bed, and he lifted up his hands as he cried out, "I have no contrition. I cannot repent. God will damn me. I know the day of grace is past...You see one who is damned forever... Oh, Eternity! Eternity... Nothing for me but hell. Come, eternal torments... Do you not see? Do you not see him? He is coming for me. Oh! the burning flame, the hell, the pain that I feel. Eternity will explain my torment."

And with these words, he died.

These were the very last words of a backslider!!

Dear Christian friend, what else can I say? I have shown you the real life testimonies of real people just like yourself. If that is not enough to make you believe and stay with God, then perhaps…

I have bargained for your soul, sharing with you all that a pastor can. I have shown you why you should not backslide. I have shown you the causes of backsliding, the descriptions of backsliding, and the symptoms of backsliding. I have shown you how people who backslide behave when they approach the gates of eternity. On the other hand, I have shown you the happy farewells of Christians with staying power to the very end.

My prayer for you is that you will find Christ and STAY in Christ. For on Christ the solid rock we stand. Amen!!

To the making of many books there is no end. May this book bless your ministry. Amen.

by Dag Heward-Mills

[edwardsherwood-blog]

Test Bank Database Processing 11th Edition

For Order This And Any Other Test

 Banks And Solutions Manuals, Course,

 Assignments, Discussions, Quizzes, Exams,

 Contact us At: johnmate1122@gmail.com

   Database Processing, 11e (Kroenke)

Chapter 1:  Introduction

 1) The purpose of a database is to help people keep track of things.

Answer: TRUE

Diff: 1             Page Ref: 3

 2) In a database, each table stores data about a different type of thing.

Answer: TRUE

Diff: 1             Page Ref: 3

 3) In a database, each row in a spreadsheet has data about a particular instance.

Answer: FALSE

Diff: 2             Page Ref: 3

 4) In every database, not just the databases discussed in this book, table names are capitalized.

Answer: FALSE

Diff: 2             Page Ref: 3

 5) A database shows data in tables and the relationships among the rows in those tables.

Answer: TRUE

Diff: 1             Page Ref: 4

 6) Data is recorded facts and figures; information is knowledge derived from data.

Answer: TRUE

Diff: 1             Page Ref: 5

 7) Databases record data in such a way that they can produce information.

Answer: TRUE

Diff: 2             Page Ref: 6

 8) Enterprise Resource Planning (ERP) is an example of a data mining application.

Answer: FALSE

Diff: 2             Page Ref: 6-7

 9) Small databases typically have simple structures.

Answer: FALSE

Diff: 3             Page Ref: 8

 10) Microsoft Access is a low-end product intended for individuals and small workgroups.

Answer: TRUE

Diff: 2             Page Ref: 14

 11) Applications are computer programs used directly by users.

Answer: TRUE

Diff: 1             Page Ref: 8

 12) Sequenced Query Language (SQL) is an internationally recognized standard language that is understood by all commercial database management system products.

Answer: FALSE

Diff: 2             Page Ref: 8

13) A database management system (DBMS) creates, processes and administers databases.

Answer: TRUE

Diff: 1             Page Ref: 11

 14) Microsoft Access is just a DBMS.

Answer: FALSE

Diff: 2             Page Ref: 13

 15) The DBMS engine in Microsoft Access is called Jet.

Answer: TRUE

Diff: 2             Page Ref: 14

 16) In Microsoft Access, you can use the Oracle DBMS in place of the Jet DBMS.

Answer: FALSE

Diff: 2             Page Ref: 14

 17) In an Enterprise-class database system, a database application interacts with the DBMS.

Answer: TRUE

Diff: 2             Page Ref: 15 Fig 1-16

 18) In an Enterprise-class database system, a database application accesses the database data.

Answer: FALSE

Diff: 2             Page Ref: 15 Fig 1-16

 19) In an Enterprise-class database system, business users interact directly with the DBMS, which directly accesses the database data.

Answer: FALSE

Diff: 2             Page Ref: 15 Fig 1-16

 20) All database applications get and put database data by sending SQL statements to the DBMS.

Answer: TRUE

Diff: 2             Page Ref: 9

 21) The DBMS ranked as having the "most power and features" in the text is IBM's DB2.

Answer: FALSE

Diff: 3             Page Ref: 16 Fig 1-17

 22) The DBMS ranked as being the "most difficult to use" in the text is Oracle Corporation's Oracle Database.

Answer: TRUE

Diff: 3             Page Ref: 16 Fig 1-17

 23) The DBMS ranked as being the "easiest to use" in the text is Microsoft's SQL Server.

Answer: FALSE

Diff: 2             Page Ref: 16 Fig 1-17

 24) The DBMS ranked as having the "least power and features" in the text is Microsoft Access.

Answer: TRUE

Diff: 2             Page Ref: 16 Fig 1-17

25) A database is called "self-describing" because it reduces data duplication.

Answer: FALSE

Diff: 2             Page Ref: 12

 26) The description of a database's structure that is stored within the database itself is called the "metadata."

Answer: TRUE

Diff: 1             Page Ref: 12 Fig 1-14

 27) In a database processing system, indexes are held by the database management system (DBMS).

Answer: TRUE

Diff: 3             Page Ref: 11 Fig 1-12

 28) Database design is important, but fortunately it is simple to do.

Answer: FALSE

Diff: 1             Page Ref: 16

 29) A database design may be a new systems development project.

Answer: TRUE

Diff: 1             Page Ref: 16-19 Fig 1-18

 30) A database design is rarely a redesign of an existing database.

Answer: FALSE

Diff: 1             Page Ref: 16-19 Fig 1-18

 31) Information systems that stored groups of records in separate files were called file processing systems.

Answer: TRUE

Diff: 2             Page Ref: 19-20 Fig 1-25

 32) Data Language/I (DL/I) structured data relationships as a tree structure.

Answer: TRUE

Diff: 3             Page Ref: 21 Fig 1-25

 33) The CODASYL DBTG mode structured data relationships as a tree structure.

Answer: FALSE

Diff: 3             Page Ref: 22 Fig 1-25

 34) The relational model was first proposed in 1970 by E. F. Codd at IBM.

Answer: TRUE

Diff: 2             Page Ref: 22

 35) The 1977 edition of this text contained a chapter on the relational model, and that chapter was reviewed by E. F. Codd.

Answer: TRUE

Diff: 3             Page Ref: 22

 36) dBase was the first PC-based DBMS to implement true relational algebra on a PC.

Answer: FALSE

Diff: 3             Page Ref: 23

37) Paradox is the only major survivor of the "bloodbath of PC DBMS products."

Answer: FALSE

Diff: 2             Page Ref: 23

 38) Business organizations have resisted adopting object-oriented database systems because the cost of purchasing OODBMS packages is prohibitively high.

Answer: FALSE

Diff: 3             Page Ref: 23

 39) Bill Gates has said that "XML is the lingua-franca of the Internet Age."

Answer: TRUE

Diff: 2             Page Ref: 24

 40) XML Web services allow database processing to be shared across the Internet.

Answer: TRUE

Diff: 2             Page Ref: 24

 41) The purpose of a database is to:

A) help people keep track of things.

B) store data in tables.

C) create tables of rows and columns.

D) maintain data on different things in different tables.

E) All of the above.

Answer: A

Diff: 2             Page Ref: 3

 42) A database stores:

A) data.

B) relationships.

C) metadata.

D) A and B

E) A, B and C

Answer: E

Diff: 2             Page Ref: 3-4 and 12

 43) A database records:

A) facts.

B) figures.

C) information.

D) A and B

E) A, B and C

Answer: D

Diff: 2             Page Ref: 3

44) A sales contact manager used by a salesperson is an example of a(n) ________.

A) single-user database application

B) multiuser database application

C) e-commerce database application

D) A or B

E) Any of A, B or C

Answer: A

Diff: 2             Page Ref: 8 and Fig 1-5

 45) A Customer Resource Management (CRM) system is an example of a(n) ________.

A) single-user database application

B) multiuser database application

C) e-commerce database application

D) A or B

E) Any of A, B or C

Answer: B

Diff: 2             Page Ref: 8 and  Fig 1-5

 46) An online drugstore such as Drugstore.com is an example of a(n) ________.

A) single-user database application

B) multiuser database application

C) e-commerce database application

D) A or B

E) Any of A, B or C

Answer: C

Diff: 1             Page Ref: 7 Fig 1-5

 47) The industry standard supported by all major DBMSs that allows tables to be joined together is called ________.

A) Sequential Query Language (SQL)

B) Structured Question Language (SQL)

C) Structured Query Language (SQL)

D) Relational Question Language (RQL)

E) Relational Query Language (RQL)

Answer: C

Diff: 1             Page Ref: 8

 48) A program whose job is to create, process and administer databases is called the ________.

A) Database Modeling System

B) Database Management System

C) Data Business Model System

D) Relational Model Manager

E) Data Business Management Service

Answer: B

Diff: 2             Page Ref: 8

49) Microsoft Access includes:

A) a DBMS.

B) an application generator.

C) a Web server.

D) A and B

E) A, B and C

Answer: D

Diff: 2             Page Ref: 13 Fig 1-15

 50) Microsoft Access may use which of the following DBMS engines?

A) Jet

B) SQL Server

C) Oracle

D) A and B

E) A, B and C

Answer: D

Diff: 2             Page Ref: 14

 51) Which of the following are basic components of an enterprise-class database system?

A) The user

B) The database application

C) The database management system (DBMS)

D) The database

E) All of the above

Answer: E

Diff: 1             Page Ref: 15 Fig 1-16

 52) In an enterprise-class database system ________.

A) the database application(s) interact(s) with the DBMS

B) the database application(s) access(es) the database data

C) the DBMS accesses the database data

D) A and B

E) A and C

Answer: E

Diff: 2             Page Ref: 15 Fig 1-16

 53) In an enterprise-class database system, the database application ________.

A) creates queries

B) creates forms

C) creates reports

D) A and B

E) B and C

Answer: E

Diff: 2             Page Ref: 15 Fig 1-16

54) In an enterprise-class database system, reports are created by ________.

A) the user

B) the database application

C) the database management system (DBMS)

D) the database

E) All of the above

Answer: B

Diff: 2             Page Ref: 15 Fig 1-16

 55) A database is considered "self-describing" because ________.

A) all the users' data is in one place

B) it reduces data duplication

C) it contains a description of its own structure

D) it contains a listing of all the programs that use it

E) All of the above

Answer: C

Diff: 1             Page Ref: 12

 56) In an enterprise-class database system, the database ________.

A) holds user data

B) holds metadata

C) holds indexes

D) holds stored procedures

E) All of the above

Answer: E

Diff: 3             Page Ref: 12-13 Fig 1-14

 57) A database may contain ________.

A) tables

B) metadata

C) triggers

D) stored procedures

E) All of the above

Answer: E

Diff: 2             Page Ref: 12-13 Fig 1-14

 58) A database may be designed ________.

A) from existing data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: E

Diff: 2             Page Ref: 16 Fig 1-18

59) A database designed using spreadsheets from the Sales department is a database being designed ________.

A) from existing data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: A

Diff: 2             Page Ref: 16-19 Fig 1-18

 60) A database designed to implement requirements for a reporting application needed by the Sales department is a database being designed ________.

A) from existing non-database data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: B

Diff: 2             Page Ref: 16-19 Fig 1-18

 61) A database designed to combine two databases used by the Sales department is a database being designed ________.

A) from existing data

B) as a new systems development project

C) as a redesign of an existing database

D) A and B

E) A, B, and C

Answer: C

Diff: 1             Page Ref: 16-19 Fig 1-18

 62) Database professionals use ________ as specific data sources for studies and analyses.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: A

Diff: 2             Page Ref: 19-20

 63) Database professionals use a set of principles called ________ to guide and assess database design.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: B

Diff: 3             Page Ref: 17

64) A very popular development technique used by database professionals for database design is known as ________.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: D

Diff: 3             Page Ref: 17-18

 65) A very popular development technique used by database professionals to adopt a database design to a new or changing requirement is known as ________.

A) data marts

B) normalization

C) data models

D) entity-relationship data modeling

E) data migration

Answer: E

Diff: 3             Page Ref: 18-19

 66) The predecessor(s) of database processing was (were) ________.

A) file managers

B) hierarchical models

C) network models

D) relational data model

E) All of the above were predecessors of database processing.

Answer: A

Diff: 3             Page Ref: 20-23

 67) The relational model ________.

A) was first proposed in 1970

B) was developed by E. F. Codd

C) was developed at IBM

D) resulted in the DBMS product DB2

E) All of the above

Answer: E

Diff: 1             Page Ref: 22-23

 68) Modern microcomputer personal DBMS products ________.

A) are supplied by several well-established manufacturers

B) were essentially killed off by MS Access

C) have poor response time

D) are not true DBMS products

E) are really just programming languages with generalized file-processing capabilities

Answer: B

Diff: 2             Page Ref: 22-23

69) Business organizations have resisted adopting object-oriented database management systems because ________.

A) object-oriented programming uses simplified data structures that fit easily into relational databases

B) the cost of purchasing OODBMS packages is prohibitively high

C) the cost of converting data from relational databases to OODBMSs is too high

D) most large organizations have older applications that are not based on object oriented programming

E) C and D

Answer: E

Diff: 2             Page Ref: 23

 70) For database development, the most important Web-related technology to emerge in recent years is:

A) FTP.

B) HTTP.

C) XML.

D) OODBMS.

E) All of the above.

Answer: C

Diff: 2             Page Ref: 23-24

 71) The purpose of a database is to ________.

Answer: help people keep track of things

Diff: 1             Page Ref: 3

 72) In a database, each ________ stores data about a different type of thing.

Answer: table

Diff: 1             Page Ref: 3

 73) In a database, each ________ in a database has data about a particular instance.

Answer: table

Diff: 2             Page Ref: 3

 74) In the databases discussed in this book, table names are ________.

Answer: capitalized

Diff: 2             Page Ref: 3

 75) A database shows data in tables and ________ among the rows of those tables.

Answer: the relationships

Diff: 1             Page Ref: 4

 76) ________ is recorded facts and figures; ________ is knowledge derived from data.

Answer: Data; information

Diff: 1             Page Ref: 3 and 5-6

 77) Databases record ________ in such a way that they can produce ________.

Answer: data; information

Diff: 2             Page Ref: 6

78) Enterprise Resource Planning (ERP) is an example of a ________.

Answer: multiuser database

Diff: 2             Page Ref: 6-7 Fig 1-5

 79) ________ do not necessarily have simple structures.

Answer: Small databases

Diff: 3             Page Ref: 8

 80) Computer programs used directly by users are called ________.

Answer: applications

Diff: 1             Page Ref: 8

 81) ________ is an internationally recognized standard language that is understood by all commercial database management system products.

Answer: Structured Query Language (SQL)

Diff: 2             Page Ref: 8

 82) A ________ is used to create, process and administer databases.

Answer: database management system (DBMS)

Diff: 1             Page Ref: 8

 83) ________ is a DBMS combined with an application generator.

Answer: Microsoft Access

Diff: 2             Page Ref: 13-14

 84) In an enterprise-class database system, a ________ interacts with the DBMS.

Answer: database application

Diff: 2             Page Ref: 15 Fig 1-16

 85) All database applications get and put database data by sending ________ to the DBMS.

Answer: SQL statements

Diff: 3             Page Ref: 15 Fig 1-16

 86) The DBMS ranked as having the "most power and features" in the text is ________.

Answer: Oracle database

Diff: 3             Page Ref: 11

 87) The DBMS ranked as being the "easiest to use" in the text is ________.

Answer: Microsoft Access

Diff: 2             Page Ref: 16

 88) A database is called ________ because it contains a description of itself.

Answer: "self-describing"

Diff: 2             Page Ref: 12

 89) ________ is the description of a database's structure that is stored within the database itself.

Answer: Metadata

Diff: 1             Page Ref: 12-13 Fig 1-13

90) In an enterprise-class database system, indexes are held by the ________.

Answer: database

Diff: 3             Page Ref: 12-13 Fig 1-14

 91) Business information systems that stored groups of records in separate files were called ________.

Answer: file processing systems

Diff: 2             Page Ref: 20-21 Fig 1-25

 92) Data Language/I (DL/I) structured data relationships in a data structure known as a ________.

Answer: tree structure

Diff: 3             Page Ref: 21-22 Fig 1-25

 93) The CODSYL DBTG mode structured data relationships in a data structure known as a ________.

Answer: network

Diff: 3             Page Ref: 22 Fig 1-25

 94) The relational model was first proposed in 1970 by ________ at IBM.

Answer: E. F. Codd

Diff: 2             Page Ref: 22

 95) The 1977 edition of this text was the first edition of this book that contained a description of the ________.

Answer: relational model

Diff: 2             Page Ref: 20

 96) ________ was the first PC based DBMS to implement true relational algebra on a PC.

Answer: R:base

Diff: 3             Page Ref: 23

 97) ________ is the only major survivor of the "bloodbath of PC DBMS products."

Answer: Microsoft Access

Diff: 2             Page Ref: 23

 98) Business organizations have resisted adopting ________ because of the difficulty of converting existing databases.

Answer: object-oriented database management systems (OODBMSs)

Diff: 3             Page Ref: 23

 99) ________ has said that "XML is the lingua-franca of the Internet Age."

Answer: Bill Gates

Diff: 2             Page Ref: 24

 100) ________ allow database processing to be shared across the Internet.

Answer: XML Web services

Diff: 2             Page Ref: 24

101) What is the purpose of a database, and how does the database accomplish this purpose?

Answer: The purpose of a database is to help people keep track of things. It accomplishes this purpose by storing data in tables. Each table has rows and columns, similar to a spreadsheet. A database usually has multiple tables in order to keep track of different but related things. For example, we might have a CUSTOMER table to keep track of customers and a PRODUCT table to keep track of the things we sell. Each row in each table holds data about a particular instance, i.e., one customer or one product. The database also stores the links between the tables, so that we can track which customers bought which products (note: this will require an additional table if one customer can buy more than one product and one product can be sold to more than one customer).

Diff: 2             Page Ref: 3-5

 102) What are the four components of a database system?

Answer: The four components in a database system are: the user, the database application, the database management system (DBMS) and the database. The user interacts with the database application, which interacts with the DBMS, which controls the database. The functions of the database application include creating and processing forms, creating and transmitting queries and creating and processing reports. The DBMS creates databases, tables and supporting structures, manages database data, enforces rules and provides security. The database stores the user data, the database metadata, indexes, triggers, stored procedures and application metadata.

Diff: 2             Page Ref: 8-13

 103) Briefly describe the function of an application program in a database system.

Answer:  The application program is responsible for creating and processing forms. The application displays the form to the user, allows the user to complete the data entry, evaluates the form to determine which data management tasks need to be performed, and transmits the appropriate requests to the DBMS. The application creates and transmits queries. The queries are requests for data that are created in a language like SQL, and transmitted to the DBMS to have the requested data returned to the application program. The application also creates and processes reports. The query to retrieve the necessary data for the report is sent to the DBMS. When the DBMS returns the needed data, the application manipulates it as necessary to create the requested report. The application program also applies application logic to control the manipulation of data in accordance with the business rules. Finally, the application program is responsible for providing control. Control must be exercised to allow the users to make choices for functions and tasks as appropriate for their jobs. Also, control must be exercised to manage the activities of the DBMS.

Diff: 2             Page Ref: 9-11

 104) What components are included in a database?

Answer:  The database contains user data, metadata, indexes and other overhead data, and application metadata. User data is the data from the user's environment that they want to track. Metadata is data about the structure of the database. Indexes and other overhead data are structures that the database uses to improve performance. Finally, the application metadata is data about forms, reports, and other application components that some databases, particularly those created with desktop DBMS products, store with the database.

Diff: 2             Page Ref: 13-14

105) Why do we say a database is "self-describing" and why is this an advantage?

Answer: A database is considered self-describing because it contains a description of its own structure within the database itself. This description is called the metadata, and it is stored in specialized tables in relational databases. The advantage is that the database is self-documenting, and that a knowledgeable user or a database designer can easily access the metadata. All DBMS vendors provide tools to access the metadata within their products.

Diff: 3             Page Ref: 12-13

 106) What is "metadata" and how does it relate to the definition of a database?

Answer: Metadata is data about the structure of the database itself. This includes data about the names of all the tables in the database, the names of all the columns in each of the tables, the data type of each column in each table, the properties of the tables and the columns, etc. Metadata accounts for the "self-describing" aspect of the definition of a database as a "self-describing collection of integrated tables."

Diff: 2             Page Ref: 12-13

 107) Briefly describe the function of the DBMS in a database system.

Answer:  The DBMS creates the database and the tables and structures within it. The DBMS also reads and updates the database data. It receives requests from application programs to perform data maintenance tasks. These requests are translated into actions that are performed on the database. In addition to maintaining the user data within the database, the DBMS also maintains the database structures. The DBMS also enforces any rules that have been defined to govern the values of the data, such as data type requirements and referential integrity constraints. The DBMS controls concurrency issues, which deal with the unwanted interruption of one user's work by another user's work. As the only point of entry into the database, the DBMS also provides security for the database to restrict users' access to only the data that they have authority to read or modify. Finally, the DBMS is responsible for the creation of backup copies of the database data and for restoring the database in case a recovery is required.

Diff: 2             Page Ref: 11-12

 108) What are "referential integrity constraints"?  Give an example.

Answer:  A referential integrity constraint is a rule that restricts certain actions on the database data. A referential integrity constraint is used to ensure that the values in a field in one table have matching tables in a corresponding field in another table. These constraints are enforced by the DBMS, which will not allow changes to the values of the database that would result in violations of this rule. For example, a database has an EMPLOYEE table and a VEHICLE table that are used to store data on employees and the vehicles that they are assigned to drive. The EMPLOYEE table has a column called EmployeeID that is used to distinguish one employee record from another. The VEHICLE table also has an EmployeeID column that is used to associate a vehicle with the appropriate employee. A referential integrity constraint could be used to prevent a vehicle from being assigned to an employee with an EmployeeID that does not appear in the EMPLOYEE table by requiring that all values in EmployeeID in the VEHICLE table have a matching value in EmployeeID in the EMPLOYEE table.

Diff: 3             Page Ref: 11

109) What are the three types of database design situations?

Answer: Database designs can be based on (1) existing data, (2) new systems development and (3) database redesign. Database designs from existing data may be based on data in spreadsheets or other data tables, or on data extracted from other databases. New systems development gathers user requirements for needed applications and designs a database to meet those requirements. Database redesign may be needed to migrate existing databases to a newer DBMS, or to integrate multiple existing databases.

Diff: 2             Page Ref: 16-19 Fig 1-18

 110) Briefly describe the history of database processing.

Answer: The predecessor of database processing was file processing, where data were maintained on magnetic tape. Database processing as we know it today became possible with the availability of direct access disk storage in the 1960s. Using this storage, both the hierarchical data model and then the network data model were developed. In 1970, E. F. Codd of IBM proposed the relational model, which is the standard model used today. Current DBMSs such as DB2, Oracle and SQL Server are based on the relational model. The appearance of microcomputer based DBMSs, in the 1980s led to a "bloodbath" from which Microsoft Access emerged as the dominant PC workstation DBMS. More recent events include the introduction of object-oriented DBMSs (OODBMSs), and the development of tools such as XML to allow the use of database systems over the Internet.

Diff: 3             Page Ref: 18-22 Fig 1-18

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    Chapter 1   A Case for Evolutionary Thinking: Understanding HIV

 1) In which of the following regions has AIDS killed the largest number of individuals?

A) India

B) Sub-Saharan Africa

C) United States

D) China

E) United Kingdom

Answer:  B

Section:  1.1

Skill:  Knowledge/Comprehension

 2) The HIV virus contains all of the following components except ________.

A) integrase

B) double-stranded RNA

C) single-stranded RNA

D) reverse transcriptase

E) protease

Answer:  B

Section:  1.1

Skill:  Knowledge/Comprehension

 3) The acronym HIV stands for which of the following?

A) human intercellular virus

B) human immune virus

C) human immunodeficiency virus

D) human immunity virus

E) human immunodeficiency vector

Answer:  C

Section:  1.1

Skill:  Knowledge/Comprehension

 4) Which of the following enzymes is responsible for transcribing viral RNA into DNA?

A) RNA polymerase

B) reverse transcriptase

C) DNA polymerase

D) reverse integrase

E) RNA duplicase

Answer:  B

Section:  1.1

Skill: Knowledge/Comprehension

5) The proteins that enable the HIV virus to bind to cells are typically CD4 and CCR5. On what type of cells are these proteins typically observed?

A) plasma cells

B) dendritic cells

C) effector helper T cells

D) memory helper T cells

E) both C and D

Answer:  E

Section:  1.1

Skill:  Knowledge/Comprehension

 6) The AIDS phase of HIV infection begins when the concentration of CD4 T cells in the blood drops below what concentration?

A) 2,000 cells per cubic millimeter

B) 1,000 cells per cubic millimeter

C) 500 cells per cubic millimeter

D) 200 cells per cubic millimeter

E) No CD4 T cells are observed.

Answer:  D

Section:  1.1

Skill:  Knowledge/Comprehension

 7) Which of the following drug categories are used to treat HIV infections?

A) integrase inhibitors

B) protease inhibitors

C) reverse transcriptase inhibitors

D) DNAse inhibitors

E) fusion inhibitors

Answer:  D

Section:  1.2

Skill:  Knowledge/Comprehension

 8) Coreceptor inhibitors block HIV infection by preventing which of the following?

A) binding of the HIV virion onto the plasma membrane

B) binding of the HIV virion onto the CCR5 receptor

C) binding of the HIV virion onto the gp120 protein

D) degrading the coreceptor so the virion cannot attach

E) binding of the HIV virion onto the CD4 receptor

Answer:  B

Section:  1.2

Skill:  Application/Analysis

 9) What is the effect of the ∆32 allele of CCR5 on HIV binding?

A) appears on the surface of CD4 T cells, but the HIV virion is unable to infect the host cell

B) does not appear on the surface of CD4 T cells

C) appears on the surface of the CD4 T cells and inactivates the virion upon binding

D) interferes with binding of the virion to the CD4 receptor protein

E) appears on the surface of the CD4 T cells and causes the virion to lyse upon binding

Answer:  B

Section:  1.3

Skill: Application/Analysis

10) The ∆32 allele of CCR5 is found at the highest frequency in which of the following populations?

A) Africans

B) Japanese

C) North Americans

D) Europeans

E) South Americans

Answer:  D

Section:  1.3

Skill:  Knowledge/Comprehension

 11) HIV-1 is believed to have been transmitted to humans from which of the following organisms?

A) gorillas

B) sooty mangabeys

C) African green monkeys

D) chimpanzees

E) baboons

Answer:  D

Section:  1.4

Skill:  Knowledge/Comprehension

 12) HIV-1 Group M is responsible for 95% of human infections. When is it estimated that HIV-1 Group M was transferred to humans?

A) 1980

B) 1960

C) 1930

D) 1995

E) 1900

Answer:  C

Section:  1.4

Skill:  Knowledge/Comprehension

 13) Antibodies and killer T cells recognize HIV or HIV-infected cells by binding to short pieces of viral proteins displayed on the virus or the infected host cell. These short pieces of viral proteins are called ________.

A) coat proteins

B) virosomes

C) proteosomes

D) epitopes

E) episomes

Answer:  D

Section:  1.5

Skill: Knowledge/Comprehension

14) Tetherin is an important protein produced by the host. What is the function of tetherin in protecting a host cell from HIV?

A) ties maturing virions to the membrane of the host cell, thereby preventing the release of the mature virus

B) binds the virus to the external host cell membrane, thereby preventing the virus from entering the host cell

C) binds the viral RNA to reverse transcriptase, thus preventing synthesis of the viral DNA

D) binds the two viral RNA strands together, thus preventing the transcription of viral DNA in the host cell

E) causes the maturing virions to aggregate together, thus preventing their release from the host cell

Answer:  A

Section:  1.5

Skill:  Application/Analysis

 15) Early in the infection with HIV, most virions bind to the host cell using CCR5 as a coreceptor. As the infection progresses, the HIV population evolves to use an alternate coreceptor. What is the alternate coreceptor these X4 viruses utilize?

A) Tetherin

B) CCR5α

C) vpu

D) TRIM5α

E) CXCR4

Answer:  E

Section:  1.5

Skill:  Knowledge/Comprehension

 16) In what region of the world is the incidence of infection with HIV highest?

Answer:  Sub-Saharan Africa

Section:  1.1

Skill:  Knowledge/Comprehension

 17) Originally, HIV was thought to be restricted to transmission during homosexual contact between gay men. List other ways in which HIV is currently known to be transmitted.

Answer:  HIV can be transmitted by heterosexual sex, oral sex, needle sharing, transfusion with contaminated blood products, other unsafe medical procedures, childbirth and breast-feeding.

Section:  1.1

Skill:  Knowledge/Comprehension

 18) What does the acronym AIDS stand for?

Answer:  Acquired Immune Deficiency Syndrome

Section:  1.1

Skill:  Knowledge/Comprehension

 19) What viral coat protein typically binds first to the CD4 receptor on helper T cells?

Answer:  gp120

Section:  1.1

Skill: Knowledge/Comprehension

20) When AZT is used to treat HIV infections, why does resistance to AZT usually develop?

Answer:  Mutations present in the viral population, due to the lack of proofreading and high error rate of the viral reverse transcriptase, enable mutant virions to discriminate against the incorporation of AZT during transcription.

Section:  1.2

Skill:  Application/Analysis

 21) It has been observed that viral particles often revert (back mutate to non-AZT-resistant populations when treatment with AZT is discontinued. What is the most likely reason for this observation?

Answer:  There is no more selective pressure applied to the viral population, and in the absence of AZT the viral particles that reproduce most efficiently have not evolved enough to have the ability to discriminate against AZT.

Section:  1.2

Skill:  Application/Analysis

 22) What is the molecular mechanism by which reverse transcriptase inhibitors, such as AZT, prevent viral replication?

Answer:  These molecules are analogues of the nucleotide building blocks of DNA, and typically prevent binding or elongation of the of the transcribed DNA molecule.

Section:  1.2

Skill:  Knowledge/Comprehension

 23) In what host cell protein is the Δ32 mutation found, and what type of mutation is this?

Answer:  The Δ32 mutation is found in the CCR5 coreceptor on CD4 helper T cells, and is a 32-base pair deletion.

Section:  1.3

Skill:  Knowledge/Comprehension

 24) Explain the phylogenetic relationship between humans, chimpanzees, and monkeys in the transmission of the current predominant deadly strain in humans, HIV-1.

Answer:  HIV-1 is believed to have originated in monkeys as an SIV (simian immunodeficiency virus); SIV was passed from monkeys to chimpanzees, and SIV was passed to and mutated into HIV-1 sometime around 1930.

Section:  1.4

Skill:  Knowledge/Comprehension

 25) Explain the mechanism HIV uses to avoid destruction by antibodies present in the human immune system.

Answer:  The virus is constantly mutating its surface proteins, and these frequent changes in epitopes on the viral surface prevent the host cell from being able to recognize the virus over time.

Section:  1.5

Skill: Application/Analysis

26) Following long periods of infection with HIV, an X4 strain often evolves. What evolutionary advantage does the X4 strain confer on the viral population, and what specific protein does this strain interact with?

Answer:  The evolutionary advantage of this strain is that it can infect a different population of T cells. The alternate population of T cells contains the coreceptor CXCR4 instead of the CCR5 coreceptor.

Section:  1.5

Skill:  Application/Analysis

 27) What is the function of the product of the viral gene vpu in human infections of HIV?

Answer:  The viral gene vpu (in a similar manner to the viral protein nef) blocks the action of the host protein tetherin, which normally adheres to viral particles and attaches them to the host cell membrane and prevents their release.

Section:  1.5

Skill:  Knowledge/Comprehension

 28) What steps are involved in producing the HIV GP120 protein? List all processes and host cellular structures involved from the point of initial infection with viral RNA to the production of the mature virion outside of the host cell.

Section:  1.1

Skill:  Application/Analysis

 29) Highly active antiretroviral therapies (HAART) have become the treatment method of choice in treating human HIV infections. What is required for a treatment to be classified as HAART, and why have these treatments proven so effective in the treatment of HIV infections?

Section:  1.2

Skill:  Synthesis/Evaluation

 30) If an individual is infected with HIV that goes undetected and untreated, the infection follows a standard clinical course of progression. Explain the three sequential phases of untreated HIV infection, the approximate times over which these phases occur, and the corresponding levels of both HIV RNA and CD4 T cells circulating in the host bloodstream.

Section:  1.1

Skill: Knowledge/Comprehension

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 Chapter 10   Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity and Availability

 1) The best example of a hash total for a payroll transaction file could be

A) total of employees' social security numbers.

B) sum of net pay.

C) total number of employees.

D) sum of hours worked.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 2) Error logs and review are an example of

A) data entry controls.

B) data transmission controls.

C) output controls.

D) processing controls.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

3) Following is the result of batch control totals on employee Social Security Numbers in a payroll processing transaction:

 Correct Values  From Masterfile

Values Entered  During Processing

487358796

487358796

534916487

534916487

498374526

498374526

514873420

514873420

534196487

534916487

678487853

678487853

471230589

471230589

3719438158

3720158158

 The difference in the control totals is 720,000. Which data entry control would best prevent similar data entry errors in the future?

A) Modulus 11

B) Validity check

C) Check digit

D) Sequence check

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 4) Which of the following data entry controls would not be useful if you are recording the checkout of library books by members?

A) Sequence check

B) Prompting

C) Validity check

D) Concurrent update control

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

5) A customer failed to include her account number on her check, and the accounts receivable clerk credited her payment to a different customer with the same last name. Which control could have been used to most effectively to prevent this error?

A) Closed-loop verification

B) Duplicate values check

C) Validity check

D) Reconciliation of a batch control total

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 6) If invoices are processed in groups of fifty, which fields from the document shown below would not be used to create a hash control total?

A) Amount

B) Item Number

C) Quantity Ordered

D) Sales Order number

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Reflective Thinking

 7) A data entry input control in which the application software sums the first four digits of a customer number to calculate the value of the fifth digit and then compares the calculated number to the number typed in during data entry is an example of a

A) check digit verification.

B) validity check.

C) closed-loop verification.

D) duplicate data check.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 8) All of the following controls for online entry of a sales order would be useful except

A) check digit verification on the dollar amount of the order.

B) validity check on the inventory item numbers.

C) field check on the customer ID and dollar amount of the order.

D) concurrent update control.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Difficult

AACSB:  Analytic

 9) A specific inventory record indicates that there were 12 items on hand before a customer brings two of the items to the check stand to be purchased. The cashier accidentally entered quantity 20 instead of 2. Which data entry control would best have prevented this error?

A) sign check

B) limit check

C) validity check

D) field check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

10) When processing weekly payroll, an employee accidentally entered 400 for hours worked. The best data entry control for this error would be

A) a limit check.

B) a check digit.

C) batch total reconciliation.

D) a field check.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 11) The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is

A) a validity check.

B) an authorization check.

C) a check digit.

D) closed-loop verification.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 12) Forms design is an example of this type of control.

A) Data entry control

B) Processing control

C) Output control

D) Input control

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 13) Sequentially prenumbered forms is an example of a(n)

A) data entry control.

B) data transmission control.

C) processing control.

D) input control.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

14) Turnaround documents are an example of a(n)

A) data entry control.

B) output control.

C) processing control.

D) input control.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 15) A validity check is an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) input control.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 16) Parity checks are an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) processing control.

Answer:

Page Ref: 279

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 17) User reviews are an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) processing control.

Answer:

Page Ref: 278

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

18) Data matching is an example of a(n)

A) data entry control.

B) data transmission control.

C) processing control.

D) input control.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 19) Batch totals are an example of a(n)

A) data entry control.

B) data transmission control.

C) output control.

D) processing control.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 20) Cancellation and storage of documents means that

A) data are copied from a document and stored, after which the document is shredded.

B) documents are defaced before being shredded.

C) documents are defaced and stored.

D) cancellation data are copied from documents before they are stored.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 21) Check digit verification is an example of a(n)

A) data transmission control.

B) output control.

C) processing control.

D) input control.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

22) This ensures that the input data will fit into the assigned field.

A) Limit check

B) Range check

C) Size check

D) Validity check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 23) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value.

A) Completeness check

B) Field check

C) Limit check

D) Range check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 24) This determines if all required data items have been entered.

A) Completeness check

B) Field check

C) Limit check

D) Range check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 25) This determines the correctness of the logical relationship between two data items.

A) Range check

B) Reasonableness test

C) Sign check

D) Size check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

26) This determines if characters are of the proper type.

A) Field check

B) Alpha-numeric check

C) Range check

D) Reasonableness test

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 27) This tests a numerical amount to ensure that it does not exceed a predetermined value.

A) Completeness check

B) Limit check

C) Range check

D) Sign check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 28) This batch processing data entry control sums a field that contains dollar values.

A) Record count

B) Financial total

C) Hash total

D) Sequence check

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 29) This batch processing data entry control sums a non-financial numeric field.

A) Record count

B) Financial total

C) Hash total

D) Sequence check

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

30) When I enter a correct customer number, the data entry screen displays the customer name and address. This is an example of

A) prompting.

B) preformatting.

C) closed-loop verification.

D) error checking.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 31) This control ensures that the correct and most current files are being updated.

A) Cross-footing balance test

B) Data matching

C) File labels

D) Write-protect mechanism

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 32) This batch processing data entry control sums the number of items in a batch.

A) Financial total

B) Hash total

C) Record count

D) Sequence check

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 33) This data entry control compares the ID number in transaction data to a master file to verify that the ID number exists.

A) Reasonableness test

B) User review

C) Data matching

D) Validity check

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

34) File labels are an example of

A) data entry controls.

B) output controls.

C) processing controls.

D) source data controls.

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 35) A computer operator accidentally used the wrong master file when updating a transaction file. As a result, the master file data is now unreadable. Which control could best have prevented this from happening?

A) Internal header label

B) Validity check

C) Check digit

D) Parity check

Answer:

Page Ref: 277

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 36) Chaz Finnerty called the IT Help Desk in a huff. "I'm trying to open an Excel file and I get a message that says that the file is locked for editing. What's going on?" The answer is likely that

A) the file is corrupted due to a computer virus.

B) there is no problem. Chaz is editing the file, so it is locked.

C) concurrent update controls have locked the file.

D) Chaz probably opened the file as read-only.

Answer:

Page Ref: 278

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

37) This control protects records from errors that occur when two or more users attempt to update the same record simultaneously.

A) Concurrent update controls

B) Cross-footing balance test

C) Data conversion controls

D) Recalculation of batch totals

Answer:

Page Ref: 278

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 38) Modest Expectations Investment Services (MEIS) allows customers to manage their investments over the Internet. If customers attempt to sell more shares of a stock than they have in their account, an error message is displayed. This is an example of a

A) reasonableness test.

B) field check.

C) validity check.

D) limit check.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 39) Modest Expectations Investment Services (MEIS) allows customers to manage their investments over the Internet. If customers attempt to spend more money than they have in their account, an error message is displayed. This is an example of a

A) reasonableness test.

B) field check.

C) validity check.

D) limit check.

Answer:

Page Ref: 276

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

40) The Spontaneous Combustion Rocket Shoppe in downtown Fargo, North Dakota, generates three quarters of its revenue from orders taken over the Internet. The revenue clearing account is debited by the total of cash and credit receipts and credited by the total of storefront and Internet sales. This is an example of a

A) data integrity test.

B) zero-balance test.

C) trial balance audit.

D) cross-footing balance test.

Answer:

Page Ref: 278

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 41) What is the most effective way to ensure information system availability?

A) High bandwidth

B) Maintain a hot site

C) Maintain a cold site

D) Frequent backups

Answer:

Page Ref: 287

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 42) Concerning system availability, which of the following statements is true?

A) Human error does not threaten system availability.

B) Proper controls can maximize the risk of threats causing significant system downtime.

C) Threats to system availability can be completely eliminated.

D) Threats to system availability include hardware and software failures as well as natural and man-made disasters.

Answer:

Page Ref: 284

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

43) Which of the following is not an objective of a disaster recovery plan?

A) Minimize the extent of the disruption, damage or loss.

B) Permanently establish an alternative means of processing information.

C) Resume normal operations as soon as possible.

D) Train employees for emergency operations.

Answer:

Page Ref: 287

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 44) Which item below would not typically be part of an adequate disaster recovery plan?

A) a system upgrade due to operating system software changes

B) uninterruptible power systems installed for key system components

C) scheduled electronic vaulting of files

D) backup computer and telecommunication facilities

Answer:

Page Ref: 287

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 45) A facility that contains all the computing equipment the organization needs to perform its essential business activities is known as a

A) cold site.

B) hot site.

C) remote site.

D) subsidiary location.

Answer:

Page Ref: 287

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 46) A facility that is pre-wired for necessary telecommunications and computer equipment, but doesn't have equipment installed, is known as a

A) cold site.

B) hot site.

C) remote site.

D) subsidiary location.

Answer:

Page Ref: 287

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

47) When a computer system's files are automatically duplicated on a second data storage system as they are changed, the process is referred to as

A) real-time mirroring.

B) batch updating.

C) consistency control.

D) double-secure storage.

Answer:

Page Ref: 287

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 48) ________ enables a system to continue functioning in the event that a particular component fails.

A) An incremental backup procedure

B) Fault tolerance

C) Preventive maintenance

D) A concurrent update control

Answer:

Page Ref: 284

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 49) A copy of a database, master file, or software that will be retained indefinitely as a historical record is known as a(n)

A) archive.

B) cloud computing.

C) differential backup.

D) incremental backup.

Answer:

Page Ref: 286

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

50) While this type of backup process takes longer than the alternative, restoration is easier and faster.

A) Archive

B) Cloud computing

C) Differential backup

D) Incremental backup

Answer:

Page Ref: 286

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 51) ________ involves copying only the data items that have changed since the last partial backup.

A) Archive

B) Cloud computing

C) Differential backup

D) Incremental backup

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 52) ________ copies all changes made since the last full backup.

A) Archive

B) Cloud computing

C) Differential backup

D) Incremental backup

Answer:

Page Ref: 286

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 53) The maximum amount of time between backups is determined by a company's

A) recovery time objective.

B) recovery point objective.

C) recovery objective.

D) maximum time recovery objective.

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB: Analytic

54) The maximum acceptable down time after a computer system failure is determined by a company's

A) recovery time objective.

B) recovery point objective.

C) recovery objective.

D) maximum time recovery objective.

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 55) The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. If the firm's recovery time objective is 120 minutes, then the worst case recovery time objective is

A) 1 hour

B) 2 hours

C) 3 hours

D) 4 hours

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 56) The accounting department at Synergy Hydroelectric records an average of 10,000 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 20,000 transactions. If the firm's recovery time objective is 60 minutes, then the worst case recovery time objective is

A) 1 hour

B) 2 hours

C) 3 hours

D) 4 hours

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

57) The accounting department at Synergy Hydroelectric records an average of 10,000 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 40,000 transactions. The firm's recovery point objective is therefore

A) 40,000 transactions

B) 10,000 transactions

C) 10 hours

D) 4 hours

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 58) The accounting department at Synergy Hydroelectric records an average of 12,500 transactions per hour. By cost-benefit analysis, managers have concluded that the maximum acceptable loss of data in the event of a system failure is 25,000 transactions. The firm's recovery point objective is therefore

A) 25,000 transactions

B) 12,500 transactions

C) 1 hour

D) 2 hours

Answer:

Page Ref: 285

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 59) This control entails verifying that the proper number of bits are set to the value 1 in each character received.

A) Echo check

B) Field check

C) Parity check

D) Trailer record

Answer:

Page Ref: 279

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

60) Probably the most important change management control is

A) monitoring user rights and privileges during the change process.

B) testing all changes thoroughly prior to implementation on a stand-alone computer.

C) updating all documentation to reflect changes made to the system.

D) management's careful monitoring and review.

Answer:

Page Ref: 289

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 61) Which of the following is true?

A) Cloud computing is a control technique for system availability.

B) Cloud computing eliminates the need for backup of applications and data.

C) Cloud computing refers to the practice of storing application files and backup data on satellites 'in the clouds'.

D) Cloud computing eliminates the need for companies to own their own software and servers.

Answer:

Page Ref: 288

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 62) Discuss how cloud computing could both positively and negatively affect system availability.

 63) Define and contrast a recovery point objective and a recovery time objective.

   Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 11   Auditing Computer-Based Information Systems

 1) Auditing involves the

A) collection, review, and documentation of audit evidence.

B) planning and verification of economic events.

C) collection of audit evidence and approval of economic events.

D) testing, documentation, and certification of audit evidence.

Answer:

Page Ref: 303

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 2) What is not a typical responsibility of an internal auditor?

A) helping management to improve organizational effectiveness

B) assisting in the design and implementation of an AIS

C) preparation of the company's financial statements

D) implementing and monitoring of internal controls

Answer:

Page Ref: 303

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 3) Which type of work listed below is not typical of internal auditors?

A) operational and management audits

B) information system audits

C) financial statement audit

D) financial audit of accounting records

Answer:

Page Ref: 303

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 4) The ________ audit examines the reliability and integrity of accounting records.

A) financial

B) informational

C) information systems

D) operational

Answer:

Page Ref: 303

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

5) The ________ audit reviews the general and application controls of an AIS to assess its compliance with internal control policies and procedures and its effectiveness in safeguarding assets.

A) financial

B) information systems

C) management

D) internal control

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 6) One type of audit that is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives is known as a(n) ________ audit.

A) financial

B) information systems

C) internal control

D) operational or management

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 7) The ________ audit is concerned with the economical and efficient use of resources and the accomplishment of established goals and objectives.

A) financial

B) informational

C) information systems

D) operational

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

8) The purpose of ________ is to determine why, how, when, and who will perform the audit.

A) audit planning

B) the collection of audit evidence

C) the communication of audit results

D) the evaluation of audit evidence

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 9) Organizing the audit team and the physical examination of assets are components of which two separate audit stages?

A) planning; evaluating audit evidence

B) planning; collecting audit evidence

C) collecting audit evidence; communicating audit results

D) communicating audit results; evaluating audit evidence

Answer:

Page Ref: 304-305

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 10) With which stage in the auditing process are the consideration of risk factors and materiality most associated?

A) audit planning

B) collection of audit evidence

C) communication of audit results

D) evaluation of audit evidence

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 11) A system that employs various types of advanced technology has more ________ risk than traditional batch processing.

A) control

B) detection

C) inherent

D) investing

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

12) Control risk is defined as the

A) susceptibility to material risk in the absence of controls.

B) risk that a material misstatement will get through the internal control structure and into the financial statements.

C) risk that auditors and their audit procedures will not detect a material error or misstatement.

D) risk auditors will not be given the appropriate documents and records by management who wants to control audit activities and procedures.

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 13) The possibility that a material error will occur even though auditors are following audit procedures and using good judgment is referred to as

A) control risk.

B) detection risk.

C) inherent risk.

D) investigating risk.

Answer:

Page Ref: 305

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 14) The ________ stage of the auditing process involves (among other things) the auditors observing the operating activities and having discussions with employees.

A) audit planning

B) collection of audit evidence

C) communication of audit results

D) evaluation of audit evidence

Answer:

Page Ref: 305

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

15) Verifying the accuracy of certain information, often through communication with third parties, is known as

A) reperformance.

B) confirmation.

C) substantiation.

D) documentation.

Answer:

Page Ref: 305

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 16) The evidence collection method that examines all supporting documents to determine the validity of a transaction is called

A) review of documentation.

B) vouching.

C) physical examination.

D) analytical review.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 17) The evidence collection method that considers the relationships and trends among information to detect items that should be investigated further is called

A) review of the documentation.

B) vouching.

C) physical examination.

D) analytical review.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

18) Assessing the quality of internal controls, the reliability of information, and operating performance are all part of which stage of the auditing process?

A) audit planning

B) collection of audit evidence

C) evaluation of audit evidence

D) communication of audit results

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 19) An auditor must be willing to accept some degree of risk that the audit conclusion is incorrect. Accordingly, the auditor's objective is to seek ________ that no material error exists in the information audited.

A) absolute reliability

B) reasonable evidence

C) reasonable assurance

D) reasonable objectivity

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 20) The risk-based audit approach is

A) a four-step approach to internal control evaluation.

B) a four-step approach to financial statement review and recommendations.

C) a three-step approach to internal control evaluation.

D) a three-step approach to financial statement review and recommendations.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 21) Which of the following is the first step in the risk-based audit approach?

A) Identify the control procedures that should be in place.

B) Evaluate the control procedures.

C) Determine the threats facing the AIS.

D) Evaluate weaknesses to determine their effect on the audit procedures.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

22) Determining whether the necessary control procedures are in place is accomplished by conducting

A) a systems overhaul.

B) a systems review.

C) tests of controls.

D) both B and C

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Difficult

AACSB:  Analytic

 23) According to the risk-based auditing approach, when a control deficiency is identified, the auditor should inquire about

A) tests of controls.

B) the feasibility of a systems review.

C) materiality and inherent risk factors.

D) compensating controls.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 24) The ________ to auditing provides auditors with a clear understanding of possible errors and irregularities and the related risks and exposures.

A) risk-based approach

B) risk-adjusted approach

C) financial audit approach

D) information systems approach

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

25) What is the purpose of an information systems audit?

A) To determine the inherent risk factors found in the system

B) To review and evaluate the internal controls that protect the system

C) To examine the reliability and integrity of accounting records

D) To examine whether resources have been used in an economical and efficient manner in keeping with organization goals and objectives

Answer:

Page Ref: 307

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 26) The information systems audit objective that pertains to source data being processed into some form of output is known as

A) overall security.

B) program development.

C) program modifications.

D) processing.

Answer:

Page Ref: 307

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 27) To maintain the objectivity necessary for performing an independent evaluation function, auditors should not be involved in

A) making recommendations to management for improvement of existing internal controls.

B) examining system access logs.

C) examining logical access policies and procedures.

D) developing the information system.

Answer:

Page Ref: 309

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

28) The auditor's role in systems development should be as

A) an advisor and developer of internal control specifications.

B) a developer of internal controls.

C) an independent reviewer only.

D) A and B above

Answer:

Page Ref: 309

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 29) Regarding program modifications, which statement below is incorrect?

A) Only material program changes should be thoroughly tested and documented.

B) When a program change is submitted for approval, a list of all required updates should be compiled and then approved by management and program users.

C) During the change process, the developmental version of the program must be kept separate from the production version.

D) After the modified program has received final approval, the change is implemented by replacing the developmental version with the production version.

Answer:

Page Ref: 311

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 30) How could auditors determine if unauthorized program changes have been made?

A) By interviewing and making inquiries of the programming staff

B) By examining the systems design and programming documentation

C) By using a source code comparison program

D) By interviewing and making inquiries of recently terminated programming staff

Answer:

Page Ref: 311

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

31) Which auditing technique will not assist in determining if unauthorized programming changes have been made?

A) Use of a source code comparison program

B) Use of the reprocessing technique to compare program output

C) Interviewing and making inquiries of the programming staff

D) Use of parallel simulation to compare program output

Answer:

Page Ref: 311

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 32) Strong ________ controls can partially compensate for inadequate ________ controls.

A) development; processing

B) processing; development

C) operational; internal

D) internal; operational

Answer:

Page Ref: 310

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 33) The ________ procedure for auditing computer process controls uses a hypothetical series of valid and invalid transactions.

A) concurrent audit techniques

B) test data processing

C) integrated test facility

D) dual process

Answer:

Page Ref: 312

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 34) The auditor uses ________ to continuously monitor the system and collect audit evidence while live data are processed.

A) test data processing

B) parallel simulation

C) concurrent audit techniques

D) analysis of program logic

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

35) Auditors have several techniques available to them to test computer-processing controls. An audit technique that immediately alerts auditors of suspicious transactions is known as

A) a SCARF.

B) an audit hook.

C) an audit sinker.

D) the snapshot technique.

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 36) A type of software that auditors can use to analyze program logic and detect unexecuted program code is

A) a mapping program.

B) an audit log.

C) a scanning routine.

D) program tracing.

Answer:

Page Ref: 314

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 37) One tool used to document the review of source data controls is

A) a flowchart generator program.

B) a mapping program.

C) an input control matrix.

D) a program algorithm matrix.

Answer:

Page Ref: 314

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 38) An audit software program that generates programs that perform certain audit functions, based on auditor specifications, is referred to as a(n)

A) input controls matrix.

B) CAATS.

C) embedded audit module.

D) mapping program.

Answer:

Page Ref: 317

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB: Analytic

39) The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent

A) an employee or outsider obtaining data about an important client.

B) a data entry clerk from introducing data entry errors into the system.

C) a computer operator from losing or corrupting files or data during transaction processing.

D) programmers making unauthorized modifications to programs.

Answer:

Page Ref: 316

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Analytic

 40) An auditor might use which of the following to convert data from several sources into a single common format?

A) computer assisted audit techniques software

B) Windows Media Converter

C) concurrent audit technique

D) Adobe Professional

Answer:

Page Ref: 317

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 41) What is the primary purpose of computer audit software?

A) eliminate auditor judgment errors

B) assist the auditor in retrieving and reviewing information

C) detect unauthorized modifications to system program code

D) recheck all mathematical calculations, cross-foot, reprocess financial statements and compare to originals

Answer:

Page Ref: 317

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB: Analytic

42) The scope of a(n) ________ audit encompasses all aspects of systems management.

A) operational

B) information systems

C) financial

D) internal control

Answer:

Page Ref: 318

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB:  Analytic

 43) Evaluating effectiveness, efficiency, and goal achievement are objectives of ________ audits.

A) financial

B) operational

C) information systems

D) all of the above

Answer:

Page Ref: 318

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 44) In the ________ stage of an operational audit, the auditor measures the actual system against an ideal standard.

A) evidence collection

B) evidence evaluation

C) testing

D) internal control

Answer:

Page Ref: 318

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 45) An increase in the effectiveness of internal controls would have the greatest effect on

A) reducing control risk.

B) reducing detection risk.

C) reducing inherent risk.

D) reducing audit risk.

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Difficult

AACSB: Analytic

46) An expansion of a firm's operations to include production in Russia and China will have the effect of

A) increasing inherent risk.

B) reducing inherent risk.

C) increasing control risk.

D) reducing control risk.

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 47) An increase in the effectiveness of auditing software will have the effect of

A) increasing detection risk.

B) reducing detection risk.

C) increasing control risk.

D) reducing control risk.

Answer:

Page Ref: 305

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 48) An auditor examines all documents related to the acquisition, repair history, and disposal of a firm's delivery van. This is an example of collecting audit evidence by

A) confirmation.

B) reperformance.

C) vouching.

D) analytical review.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 49) An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with accounting records. This is an example collecting audit evidence by

A) confirmation.

B) reperformance.

C) vouching.

D) analytical review.

Answer:

Page Ref: 305

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

50) An auditor finds that employee absentee rates are significantly higher on Mondays and Fridays than on other work days. This is an example collecting audit evidence by

A) confirmation.

B) reperformance.

C) vouching.

D) analytical review.

Answer:

Page Ref: 306

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 51) An auditor creates a fictitious customer in the system and then creates several fictitious sales to the customer. The records are then tracked as they are processed by the system. The auditor is using

A) an integrated test facility.

B) the snapshot technique.

C) a system control audit review file.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Analytic

 52) An auditor sets an embedded audit module to flag all credit transactions in excess of $1,500. The flag causes the system state to be recorded before and after each transaction is processed. The auditor is using

A) an integrated test facility.

B) the snapshot technique.

C) a system control audit review file.

D) audit hooks.

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

53) An auditor sets an embedded audit module to record all credit transactions in excess of $1,500 and store the data in an audit log. The auditor is using

A) the snapshot technique.

B) a system control audit review file.

C) audit hooks.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 54) An auditor sets an embedded audit module to flag questionable online transactions, display information about the transaction on the auditor's computer, and send a text message to the auditor's cell phone. The auditor is using

A) the snapshot technique.

B) a system control audit review file.

C) audit hooks.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Analytic

 55) An auditor sets an embedded audit module to selectively monitor transactions. Selected transactions are then reprocessed independently, and the results are compared with those obtained by the normal system processing. The auditor is using

A) an integrated test facility.

B) the snapshot technique.

C) a system control audit review file.

D) continuous and intermittent simulation.

Answer:

Page Ref: 313

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Analytic

56) Which of the following is not one of the types of internal audits?

A) reviewing corporate organizational structure and reporting hierarchies

B) examining procedures for reporting and disposing of hazardous waste

C) reviewing source documents and general ledger accounts to determine integrity of recorded transactions

D) comparing estimates and analysis made before purchase of a major capital asset to actual numbers and results achieved

Answer:

Page Ref: 304

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 57) When programmers are working with program code, they often employ utilities that are also used in auditing. For example, as program code evolves, it is often the case that blocks of code are superseded by other blocks of code. Blocks of code that are not executed by the program can be identified by

A) embedded audit modules.

B) scanning routines.

C) mapping programs.

D) automated flow charting programs.

Answer:

Page Ref: 314

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 58) When programmers are working with program code, they often employ utilities that are also used in auditing. For example, as program code evolves, it is often the case that variables defined during the early part of development become irrelevant. The occurrences of variables that are not used by the program can be found using

A) program tracing.

B) scanning routines.

C) mapping programs.

D) embedded audit modules.

Answer:

Page Ref: 314

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

59) Explain the differences between each type of audit risk.

 60) Explain why the auditor's role in program development and acquisition should be limited.

 61) How and to whom does an auditor communicate the audit results?

 62) Audit tests and procedures traditionally have been performed on a sample basis. Do options exist for auditors to test significantly more (or all) transactions?

 63) When doing an information systems audit, auditors must review and evaluate the program development process. What errors or fraud could occur during the program development process?

 64) Briefly describe tests that can be used to detect unauthorized program modifications.

 65) Define and give examples of embedded audit modules.

 66) How is a financial audit different from an information systems audit?

 67) Why do all audits follow a sequence of events that can be divided into four stages, and what are the four stages?

 68) Name and describe the different types of audits.

AACSB:  Analytic

 69) Describe the risk-based audit approach.

 71) Describe the disadvantages of test data processing.

 72) Describe how audit evidence can be collected.

   Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 12   The Revenue Cycle: Sales to Cash Collections

 1) In organizations with at least basic segregation of duties, the credit manager reports to the ________ and the treasurer reports to the ________.

A) controller; vice president of finance

B) treasurer; controller

C) marketing manager; vice president of finance

D) treasurer; vice president of finance

Answer:

Page Ref: 331

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 2) In the revenue cycle, before a shipping notice is prepared, the shipping department personnel should match the inventory received from the warehouse to details from

A) picking tickets.

B) sales order and bill of lading.

C) sales order.

D) picking ticket and sales order.

Answer:

Page Ref: 345

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 3) Which is the best control to prevent invoicing customers for the quantity ordered, which was more than the quantity shipped due to items on backorder?

A) Use the information from the packing slip to prepare the sales invoice.

B) Use the information from the picking ticket to prepare the sales invoice.

C) Use the information from the bill of lading to prepare the sales invoice.

D) Use the information from the sales order to prepare the sales invoice.

Answer:

Page Ref: 350

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Reflective Thinking

4) The cashier deposits checks in the bank for Very Large Corporation (VLC) and also prepares payments to vendors. Of the following, who is best to reconcile the bank statement to VLC's records on a regular basis?

A) Internal audit department

B) Treasurer

C) External auditor

D) Cashier

Answer:

Page Ref: 355

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 5) Which of the following documents normally triggers the billing process in the revenue cycle?

A) Packing slip received from the shipping department

B) Sales order received from the sales department

C) Picking ticket received from the sales department

D) Journal voucher received from the shipping department

Answer:

Page Ref: 348

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 6) Which of the following documents would normally trigger the process to record a customer payment?

A) Remittance advice

B) Customer monthly statement

C) Deposit slip

D) Sales invoice

Answer:

Page Ref: 353

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

7) Which document should always be included with a merchandise shipment to a customer?

A) Packing slip

B) Picking ticket        

C) Remittance advice

D) Sales invoice

Answer:

Page Ref: 345

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 8) A monthly statement sent to customers serves a control purpose by

A) providing an opportunity for customers to verify the balance owed and activity on the account.

B) triggering the process to record a customer payment.

C) summarizing invoices and amounts due for customers.

D) reminding customers of the balance due and due date.

Answer:

Page Ref: 355

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 9) Accounting recognizes a sale when

A) inventory becomes the legal property of the customer.

B) cash is received from the customer.

C) a sales order is approved by sales, inventory control, and credit departments.

D) inventory is removed from the warehouse.

Answer:

Page Ref: 345

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 10) Which of the following is not one of the controls for the mail room where customer payments are commingled with other mail?

A) Requiring the controller to be personally present when mail is received and opened

B) Preparing a remittance list as mail is opened

C) Restrictively endorsing checks when received

D) Requiring two mail room clerks to open mail together

Answer:

Page Ref: 337

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

11) What is the primary objective of the revenue cycle?

A) to maximize revenue and minimize expense

B) to reduce outstanding accounts receivable balances through increased cash sales

C) to provide the right product in the right place at the right time at the right price

D) to sell as much product as possible and/or to maximize service billings

Answer:

Page Ref: 332

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 12) Which of the decisions below is not ordinarily found as part of the revenue cycle?

A) What credit terms should be offered?

B) How often should accounts receivable be subjected to audit?

C) How can customer payments be processed to maximize cash flows?

D) What are the optimal prices for each product or service?

Answer:

Page Ref: 332-333

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 13) Which of the following is not a basic activity of the revenue cycle?

A) sales order entry

B) shipping

C) receiving

D) billing

Answer:

Page Ref: 333

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 14) Retail stores could send their orders directly to the manufacturer's sales order system in a format that would eliminate the need for data entry, using

A) Vendor Managed Inventory.

B) Electronic Data Interchange.

C) Point Of Sale.

D) Electronic Funds Transfer.

Answer:

Page Ref: 338

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

15) Matching customer account numbers and inventory item numbers to the numbers in the customer and inventory master files is an example of a

A) completeness test.

B) field check.

C) reasonableness test.

D) validity check.

Answer:

Page Ref: 339

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 16) During the sales order entry process, a ________ is performed to compare the quantity ordered with the standard amounts normally ordered.

A) completeness test

B) redundant data check

C) field check

D) reasonableness test

Answer:

Page Ref: 339

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 17) During the sales order entry process, a ________ is performed to verify that each transaction record contains all appropriate data items.

A) completeness test

B) redundant data check

C) field check

D) reasonableness test

Answer:

Page Ref: 339

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

18) When a customer places an order (on account) for a certain product, what should be done before the order is checked for inventory availability?

A) The customer's available credit should be checked.

B) The sales order should be created and written to a file.

C) Shipping should be notified of an order in process.

D) A picking list should be generated for the warehouse.

Answer:

Page Ref: 335

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 19) How is credit approval generally handled for established customers with a documented payment history?

A) Specific authorization by the credit manager

B) General authorization by a sales clerk

C) A new credit application is requested

D) A formal credit check should be made for each sale

Answer:

Page Ref: 340

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 20) What is a typical procedure for processing sales orders from new customers or customers making a purchase that causes their credit limit to be exceeded?

A) General authorization to approve the order is given to sales clerks.

B) Specific authorization must be granted by the credit manager.

C) The sale should be rejected.

D) The sales clerk should order a report from a credit bureau before approving the order.

Answer:

Page Ref: 340

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

21) A company should check inventory quantities before accepting a sales order for all the following reasons except to

A) verify the accuracy of the perpetual inventory records.

B) inform the customer about availability and delivery times.

C) know which items may need to be back ordered.

D) update inventory records to reduce the quantity available by the number of items ordered.

Answer:

Page Ref: 341-342

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 22) Responding to customer inquiries and general customer service is an important aspect in the revenue cycle. Since customer service is so important, software programs have been created to help manage this function. These special software packages are called

A) EDI systems.

B) POS systems.

C) VMI systems.

D) CRM systems.

Answer:

Page Ref: 343

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 23) The best solution for maintaining accurate automated perpetual inventory system is to use

A) closed-loop verification when inventory is received from vendors and recorded.

B) point of sale devices integrated with inventory records.

C) periodic physical counts to reconcile with perpetual inventory records.

D) RFID tags.

Answer:

Page Ref: 342

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

24) This document is a legal contract that defines responsibility for goods that are in transit.

A) packing slip

B) bill of lading

C) picking list

D) back order

Answer:

Page Ref: 345

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 25) Two documents usually accompany goods shipped to a customer. What are the two documents?

A) a bill of lading and an invoice

B) a packing slip and a bill of lading

C) an invoice and a packing slip

D) an invoice and a sales order

Answer:

Page Ref: 345

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 26) What is the basic document created in the billing process?

A) bill of lading

B) sales order

C) packing list

D) sales invoice

Answer:

Page Ref: 349

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 27) A company uses the method for tracking accounts receivable where customers pay according to individual sales invoices. This describes the ________ method.

A) monthly statement

B) open-invoice

C) balance forward

D) cycle billing

Answer:

Page Ref: 350

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

28) A method for tracking accounts receivable that matches specific invoices and payments from the customer is called a(n) ________ method.

A) specific identification

B) balance forward

C) cycle billing

D) open-invoice

Answer:

Page Ref: 350

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 29) The document a customer returns with their payment and that identifies the source and the amount of the payment is called a

A) remittance advice.

B) remittance list.

C) credit memorandum.

D) debit memorandum.

Answer:

Page Ref: 350

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 30) In the ________ method of tracking accounts receivable, customers pay according to the amount showing on their monthly statement and payments are applied against the total account balance.

A) specific identification

B) open-invoice

C) balance forward

D) remittance advice

Answer:

Page Ref: 350

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

31) When a customer pays off the balance on an invoice, the payment is credited to the ________ file.

A) customer master

B) sales transaction

C) cash receipts master

D) All of the above are correct.

Answer:

Page Ref: 351

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 32) A type of business document in which part of the original document is returned to the source for further processing is called a ________ document.

A) feedback

B) returnable

C) closed-loop

D) turnaround

Answer:

Page Ref: 350

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 33) A document typically encountered in the revenue cycle that is both an output document and a source document is the

A) sales invoice.

B) customer purchase order.

C) sales order.

D) packing slip.

Answer:

Page Ref: 349

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

34) A ________ system prepares and mails monthly statements to customers throughout the entire month, instead of just at the end of the month.

A) continuous

B) open-invoice

C) cycle billing

D) balance forward

Answer:

Page Ref: 351

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 35) The accounts receivable department must know when customers pay their invoices, yet segregation of duties controls dictate that the collection and recording functions be kept separate from each other. What is a solution to this potential internal control problem?

A) Have customers send a remittance advice with their payment.

B) Have mailroom personnel prepare a remittance list which can be forwarded to accounts receivable.

C) Establish a lockbox arrangement with a bank.

D) all of the above

Answer:

Page Ref: 353-354

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 36) The benefits of a lockbox arrangement with a bank are maximized when

A) the bank is located nearby to the company, so remittance advices can be delivered to the company every day.

B) several banks around the country are used, in order to minimize the time payments spend in the mail.

C) an arrangement is made with only one bank, so all remittance advices can be batched for processing.

D) the bank deposits the payments and accesses the customer's information system to record the payments.

Answer:

Page Ref: 354

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

37) An arrangement where a bank receives customer payments through the postal system, scans the remittance advices, and transmits payment data to the business electronically is known as

A) e-commerce.

B) an electronic lockbox.

C) electronic funds transfer (EFT).

D) electronic data interchange (EDI).

Answer:

Page Ref: 354

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 38) Customers that send their payments electronically directly to the company's bank are using

A) electronic data interchange (EDI).

B) electronic funds transfer (EFT).

C) procurement cards.

D) an electronic lockbox.

Answer:

Page Ref: 354

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 39) A way to incorporate the advantages of Electronic Data Interchange with the Electronic Funds Transfer is

A) Financial Electronic Data Interchange.

B) e-commerce.

C) to use procurement cards.

D) an electronic lockbox.

Answer:

Page Ref: 354

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

40) Key differences exist when an integrated Enterprise Resource Planning system (ERP) replaces an existing AIS or legacy system. For example, ________ are more accurate and timely, enabling sales order entry staff to provide customers more accurate information about delivery dates.

A) inventory records

B) cash receipts

C) credit approval decisions

D) exception reports

Answer:

Page Ref: 342

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 41) When an ERP is used, it is assumed that there will be increases in efficiency and the effectiveness of the activities related to the revenue cycle. However, what must be in place and functioning well to fully realize these benefits?

A) an effective marketing staff

B) all the components of the expenditure cycle

C) adequate controls

D) adequate system flowchart documentation

Answer:

Page Ref: 335

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 42) The activities involved in soliciting and processing customer orders within the revenue cycle are known as the ________.

A) sales order entry process

B) shipping order process

C) revenue process

D) marketing process

Answer:

Page Ref: 337

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

43) To ensure proper segregation of duties, only the ________ has authority to issue credit memos.

A) accounts receivable supervisor

B) controller

C) credit manager

D) cashier

Answer:

Page Ref: 352

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 44) It has been discovered that credit sales have been made to customers with a poor credit rating. If this continues, the company will face increasing uncollectible receivables and losses due to bad debts. Separation of duties between ________ and ________ should help resolve the problem.

A) shipping; billing duties

B) credit approval; marketing

C) billing; credit approval

D) marketing; accounts receivable

Answer:

Page Ref: 340

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 45) Consider the following revenue cycle scenario: The company has been exposed to customer dissatisfaction and the suggested control procedure to be implemented is to install and use bar-code scanners. What is the threat?

A) The company may be shipping the wrong merchandise.

B) The company may be shipping the wrong quantities of merchandise.

C) The company may be shipping orders to the wrong address.

D) All of the above threats may apply to this scenario.

Answer:

Page Ref: 345

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

46) Which of the following would be the least effective control to minimize the loss of inventory?

A) Secure the storage location of inventory.

B) Release inventory only with proper documentation.

C) Periodically back up all perpetual inventory records.

D) Reconcile the physical counts with and perpetual records.

Answer:

Page Ref: 345

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 47) Separating the shipping and billing functions is designed to reduce the threat of

A) failure to bill customers.

B) billing customers for wrong quantities.

C) billing customers before merchandise has been shipped.

D) shipping the wrong merchandise.

Answer:

Page Ref: 350

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 48) All of the following edit checks for online editing of accounts receivable transactions would probably be included except

A) validity checks on customer ID and invoice numbers.

B) check digit verification on the amount of the sale.

C) closed loop verification on the customer ID.

D) field checks on the values in dollar fields.

Answer:

Page Ref: 352

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

49) When a proper segregation of duties exists in the area of handling cash receipts, the ________, who reports to the ________, actually handles the cash and is not the same person who posts cash receipts to customer accounts.

A) cashier; treasurer

B) cashier; controller

C) accountant; treasurer

D) accountant; controller

Answer:

Page Ref: 355

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 50) In a revenue cycle with proper controls, the ________ who reports to the ________, is not involved in any cash handling activities.

A) accounts receivable clerk; treasurer

B) accounts receivable clerk; controller

C) cashier; controller

D) cashier; treasurer

Answer:

Page Ref: 355

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 51) A serious exposure in the revenue cycle is loss of assets. What is the related threat and applicable control procedure that address this exposure?

A) shipping errors; reconciliation of sales order with picking ticket and packing slip

B) theft of cash; segregation of duties and minimization of cash handling

C) making sales that turn out to be uncollectible; force sales people to make collection calls on customers with past due balances

D) poor performance; preparation and review of performance reports

Answer:

Page Ref: 337

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

52) Which of the following duties could be performed by the same individual and not violate segregation of duty controls?

A) handling cash and posting to customer accounts

B) issuing credit memos and maintaining customer accounts

C) handling cash and authorizing credit memos

D) handling cash receipts and mailing vendor payments

Answer:

Page Ref: 355

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 53) To prevent the loss of valuable data in the revenue cycle, internal file labels can be used to

A) keep competitors from accessing files.

B) record off-site storage locations.

C) organize the on-site physical storage site.

D) reduce the possibility of erasing important files.

Answer:

Page Ref: 277, 335

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 54) The manager of Callow Youth Clothing was entering an order online from Sad Clown Pajamas. He ordered 100 one-size fits all pajama bottoms, but when he ordered 1000 one-size fits all pajama tops, the following error message popped up: "Did you mean to enter a quantity of 1000 for your order?" This message is the result of a

A) reasonableness test.

B) validity check.

C) limit check.

D) closed-loop verification.

Answer:

Page Ref: 339

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Reflective Thinking

55) The manager of Callow Youth Clothing was entering an order online from Sad Clown Pajamas. He entered all the items and quantities, completed the checkout and payment process, but the following error message popped up when he tried to exit the site: "Please enter your email address." This message is likely the result of a

A) customer relationship management software application.

B) validity check.

C) completeness test.

D) closed-loop verification.

Answer:

Page Ref: 339

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Reflective Thinking

 56) Sad Clown Pajamas is an Internet-based wholesaler. Customers enter their orders online. The manager of Callow Youth Clothing was entering an order when the following error message popped up: "Your total order exceeds your available credit. A Credit Department representative will contact you within 24 hours." This message is the result of a

A) validity check.

B) reasonableness test.

C) limit check.

D) sign check.

Answer:

Page Ref: 340

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 57) In Petaluma, California, electric power is provided to consumers by the Power To The People Electrical Company, a local co-op. Each month PTTP mails bills to 70,000 households and then processes payments as they are received. The customers are provided with a remittance advice, which is a

A) warning that failure to pay by the due date will result in a late charge.

B) confirmation of the firm's privacy policy.

C) turnaround document.

D) bill.

Answer:

Page Ref: 350

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

58) Laz Chance wears roller blades and headphones when he is at work at the Squishy Things Toy Company. He is a product packer. The headphones give him computer-generated instructions so he knows the location of each item and quantity that should be included in the order. These instructions are the equivalent of a

A) picking ticket.

B) bill of lading.

C) packing slip.

D) sales order.

Answer:

Page Ref: 342

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 59) The shipping department at Squishy Things Toy Company follows policies that determine which carrier will deliver orders according to the size, weight, and destination of the shipment. It maintains standing agreements with shippers that specify legal responsibility for the shipment while it is in transit. The terms of the agreements are documented on

A) picking tickets.

B) bills of lading.

C) packing slips.

D) RFID tags.

Answer:

Page Ref: 345

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 60) Sad Clown Pajamas is an Internet-based wholesaler. The manager of Callow Youth Clothing received an order from Sad Clown and found that the wrong product had been shipped. He repackaged the order and sent it back for a refund. When Sad Clown Pajamas received the returned product, they mailed a ______ to Callow Youth Clothing's manager.

A) packing slip

B) letter requesting an explanation

C) remittance advice

D) credit memo

Answer:

Page Ref: 352

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

61) A customer service manager at Sad Clown Pajamas, Bob, received a call from the manager at Callow Youth Clothing, who informed Bob that Callow was entering bankruptcy liquidation and it was unlikely that they would be able to pay the outstanding balance on their account. Bob should

A) document the phone conversation and forward it to the billing department manager.

B) prepare a credit memo.

C) approve a credit memo.

D) document the phone conversation and forward it to the credit department manager.

Answer:

Page Ref: 352

Objective:  Learning Objective 1

Difficulty :  Difficult

AACSB:  Reflective Thinking

 62) Because it is the most fungible of all assets, the management of cash has always been the most difficult of all control issues. The most important of cash controls is

A) minimization of cash handling.

B) lockbox arrangements.

C) segregation of duties.

D) frequent reconciliation of records.

Answer:

Page Ref: 355

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 63) A sales clerk at an electronics store scanned the bar code for a low cost set of headphones and then substituted a high cost set of headphones for his friend, who paid the lower price. Which of the following controls would best help to prevent this sort of fraud?

A) Use of RFID tags

B) Physical inventory count

C) Segregation of duties

D) Limited physical access to bar codes

Answer:

Page Ref: 342

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

64) The accounts receivable management method typically used by credit card companies is

A) balance forward.

B) postbilling.

C) monthly statement.

D) open-invoice.

Answer:

Page Ref: 351

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 65) The accounts receivable clerk destroys all invoices for sales made to family and friends and does not record the sales in the accounts receivable subsidiary ledgers. The family and friends usually give the clerk cash as a"thank you". Which procedure will not prevent or detect this fraud?

A) Send monthly statements to all customers with balances owed.

B) Reconcile sales invoices in the billing department to the total debits to accounts receivable subsidiary ledgers.

C) Sequentially prenumber all invoices and prepare a sequence check at the end of each day.

D) Reconcile the accounts receivable control account to the accounts receivable subsidiary ledger.

Answer:

Page Ref: 350

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 66) Which of the following poses an internal control problem?

A) Physical inspection of inventory quantity and condition is outsourced to a firm that specializes in this service.

B) Products are released from inventory after a warehouse employee and a shipping clerk both sign the pick list.

C) Sales representatives have authority to increase customers' credit limits in $1,000 increments.

D) When customer payments are received in the mail, checks are sent to the cashier's office and remittance advices are sent to the accounts receivable department.

Answer:

Page Ref: 340

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

67) For sales returns, the least effective control to prevent fraudulent processing of a credit memo is to

A) reconcile total of credit memos to total debits posted to customers' subsidiary ledgers.

B) require approval for each credit memo by the credit manager.

C) sequentially prenumber all credit memos and perform a sequence check at the end of each day.

D) match each credit memo with a receiving report.

Answer:

Page Ref: 352

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 68) Describe the basic revenue cycle activities.

 69) Explain how validity checks, completeness tests and reasonableness tests can be implemented to ensure accuracy of customer orders.

 70) Define and describe benefits of a CRM system.

 71) How can Electronic Data Interchange (EDI) facilitate the billing and accounts receivable process?

 72) Describe typical credit approval procedures.

 73) Describe the two methods to manage accounts receivable.

 74) Describe cycle billing and identify how an organization might benefit by using cycle billing.

 75) Failure to collect cash on credit sales is a threat in the revenue cycle. What controls can be used to help neutralize this threat?

 76) Discuss ways in which technology can be used to streamline cash collections.

 77) Describe four threats in the revenue cycle and identify appropriate controls for each threat.

 78) Discuss the general control issue of the loss of data, as it relates to the revenue cycle.

 79) Explain how to effectively segregate duties in the sales order activity.

 80) Discuss the revenue cycle threat of stockouts, carrying costs, and markdowns.

 81) You have been hired by a catalog company to computerize its sales order entry process. Approximately 70% of all orders are received over the telephone by a sales person. The other 30% of orders are received by a sales person through mail or fax. The catalog company wants the phone orders processed real-time. The mail and fax orders will be processed in batches of 50 orders. The following attributes are collected for every sales order:

           Customer number (if the order is from a new customer, a new number needs to be assigned)

           Customer name

           Address

           Payment method (credit card for phone and fax orders and check for mailed orders)

           Credit card number and expiration date

           Items ordered and quantity of each

           Unit price of each item ordered

Identify and describe at least ten specific control policies and procedures you will implement for the sales order process. Be very specific describing the controls and number each new control you suggest.

   Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 13   The Expenditure Cycle: Purchasing to Cash Disbursements

 1) The Squishy Things Toy Company was established in 1948. It recently signed a large contract with a chain of retail toy stores. As a condition of the contract, the Squishy will be required to track and forecast product sales by linking in to the chain's sales database. Squishy will then be responsible for shipping products to the chain's regional warehouses as needed. The relationship between Squishy and the chain is an example of

A) vendor-managed inventory.

B) sales force automation.

C) electronic data interchange.

D) optical character recognition.

Answer:

Page Ref: 382

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 2) Requiring all packing slips be reconciled to purchase orders before accepting a delivery of inventory would be most likely to prevent which of the following situations?

A) A supplier delivers more inventory than ordered at the end of the year and sends an invoice for the total quantity delivered.

B) An employee mails a fake invoice to the company, which is then paid.

C) The inventory records are incorrectly updated when a receiving department employee enters the wrong product number on the receiving report.

D) Receiving department employees steal inventory and then claim the inventory was received and delivered to the warehouse.

Answer:

Page Ref: 386

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 3) Comparing quantities on a vendor invoice to quantities on the receiving report would not prevent or detect which of the following situations?

A) Receiving and accepting inventory not ordered

B) Theft of inventory by receiving department employees

C) Update of wrong inventory items due to data entry error

D) Order for an excessive quantity of inventory

Answer:

Page Ref: 386

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

4) Which of the following would probably be the least effective control to mitigate the risk of paying an invoice payable to a phony vendor for inventory purchases, mailed to the company by an employee attempting to commit fraud?

A) Only pay from original invoices.

B) Cancel all invoices and supporting documentation when paid.

C) Strict access and authorization controls for the approved vendor master file.

D) Require three-way match for all inventory purchase invoices.

Answer:

Page Ref: 387

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

 5) Which of the following would be the least effective control to prevent paying the same vendor invoice twice?

A) Allow only the accounts payable department to authorize payment for vendor invoices and allow only the cash disbursements department to cut and mail checks to vendors.

B) Only pay from original invoices.

C) Cancel each document in the voucher package once the check is prepared and mailed.

D) Only pay vendor invoices that have been matched and reconciled to a purchase order and a receiving report.

Answer:

Page Ref: 391

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 6) To accomplish the objectives set forth in the expenditure cycle, a number of key management decisions must be addressed. Which of the decisions below is not ordinarily found as part of the expenditure cycle?

A) How can cash payments to vendors be managed to maximize cash flow?

B) What is the optimal level of inventory and supplies to carry on hand?

C) Where should inventories and supplies be held?

D) What are the optimal prices for each product or service?

Answer:

Page Ref: 372

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

7)  One of the basic activities in the expenditure cycle is the receiving and storage of goods, supplies, and services. What is the counterpart of this activity in the revenue cycle?

A) sales order entry process

B) shipping function

C) cash collection activity

D) cash payments activity

Answer:

Page Ref: 373

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 8) The traditional approach to inventory management to ensure sufficient quantity on hand to maintain production is known as

A) safety stock.

B) just-in-time production.

C) economic order quantity.

D) optimal inventory quantity.

Answer:

Page Ref: 378

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 9) Economic Order Quantity (EOQ) includes several variables that must be taken into consideration when calculating the optimal order size. One variable, the costs associated with holding inventory, is referred to as

A) ordering costs.

B) carrying costs.

C) the reorder point.

D) stockout costs.

Answer:

Page Ref: 378

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

10) The need to place an order for inventory is specified by the

A) company inventory policies.

B) economic order quantity.

C) stockout point.

D) reorder point.

Answer:

Page Ref: 378

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 11) When goods are being ordered from a vendor, which electronic files are either read or updated?

A) inventory, vendors, and accounts payable

B) vendors and accounts payable

C) open purchase orders and accounts payable

D) inventory, vendors, and open purchase orders

Answer:

Page Ref: 374

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 12) What is a key feature of materials requirements planning (MRP)?

A) minimize or entirely eliminate carrying and stockout costs

B) reduce required inventory levels by scheduling production rather than estimating needs

C) determine the optimal reorder point

D) determine the optimal order size

Answer:

Page Ref: 378

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

13)  Materials requirements planning (MRP)

A) reduces the uncertainty about when materials are needed, thereby reducing the need to carry large levels of inventory.

B) is able to compute exactly the cost of purchasing by taking into account all costs associated with inventory carrying.

C) requires vendors to deliver inventory to the production site exactly when needed and in the correct quantities.

D) None of the above are correct.

Answer:

Page Ref: 378

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 14) The inventory management approach that attempts to minimize, if not eliminate, carrying and stockout costs is

A) materials requirements planning.

B) economic order quantity.

C) just-in-time inventory.

D) evaluated receipt settlement.

Answer:

Page Ref: 378

Objective:  Learning Objective 1

Difficulty :  Difficult

AACSB:  Analytic

 15) What aspect below best characterizes a Just-In-Time (JIT) inventory system?

A) frequent deliveries of smaller quantities of items to the work centers

B) frequent deliveries of large quantities to be held at the work centers

C) less frequent deliveries of large quantities of goods to central receiving

D) infrequent bulk deliveries of items directly to work centers

Answer:

Page Ref: 378-379

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

16) What is the key difference between the MRP and JIT inventory management approaches?

A) Only JIT reduces costs and improves efficiency.

B) MRP is especially useful for products such as fashion apparel.

C) JIT is more effectively used with products that have predictable patterns of demand.

D) MRP schedules production to meet estimated sales needs; JIT schedules production to meet customer demands.

Answer:

Page Ref: 379

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 17) MRP will be a preferred method over JIT when the

A) demand for inventory is fairly predictable.

B) demand for inventory is mostly unpredictable.

C) product has a short life cycle.

D) MRP is always a preferred method over JIT.

Answer:

Page Ref: 379

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 18) A key decision in ordering is selecting a suitable vendor. Which of the following would not be a major criterion in vendor selection?

A) prices of goods

B) quality of goods

C) credit rating of the vendor

D) ability to deliver on time

Answer:

Page Ref: 380

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 19) Once a vendor is selected for a product, the vendor's identity is recorded in the

A) purchase requisition transaction file.

B) purchase requisition master file.

C) inventory transaction file.

D) inventory master file.

Answer:

Page Ref: 381

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

20) A purchase order is

A) a document formally requesting a vendor to sell a certain product at a certain price.

B) a request for delivery of certain items and quantities.

C) a contract between the buyer and vendor once accepted by the vendor.

D) All of the above are true.

Answer:

Page Ref: 381

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 21) Stepanek Sales and Service provides free coffee to employees. Stepanek arranged with Ingebrigtson's Joe to deliver as many coffee packages, sugar, creamer, and filters as needed each week. Ingebrigtson's sends a monthly invoice for Stepanek to pay. This arrangement is best described as a

A) blanket purchase order.

B) set purchase order.

C) fixed purchase order.

D) standard purchase order.

Answer:

Page Ref: 381

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 22) A major cost in the purchasing function is the number of purchase orders processed. One technique that may reduce purchasing-related expenses is to have suppliers compete with each other to meet demand at the lowest price. This name of this technique is

A) an EDI auction.

B) a trading exchange.

C) a reverse auction.

D) a supplier consortium.

Answer:

Page Ref: 382

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

23) One of the major responsibilities of the receiving department is

A) deciding if the delivery should be accepted.

B) verifying any purchase discounts for the delivery.

C) deciding on the location where the delivery will be stored until used.

D) updating inventory subsidiary ledgers.

Answer:

Page Ref: 384

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 24) Which of the following is generally not shown on a receiving report?

A) price of the items

B) quantity of the items

C) purchase order number

D) counted and inspected by

Answer:

Page Ref: 384

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 25) A receiving clerk notes that a delivery of 10 units has been received, but the purchase order specified 12 units. A debit memo will need to be prepared to adjust for the difference between the quantity ordered and received. Who should prepare this document?

A) the receiving clerk

B) the controller

C) the vendor

D) the purchasing department manager

Answer:

Page Ref: 385

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 26) Identify in which of the following scenarios a company could adjust the balance due the vendor by issuing a debit memo.

A) quantity different from that ordered

B) damage to the goods

C) goods that fail inspection for quality

D) All of the above are possible scenarios.

Answer:

Page Ref: 385

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

27) What is one of the best ways to improve the overall efficiency and effectiveness of the receipt and storage of ordered items?

A) requiring all suppliers to have the carrier verify quantities and item numbers before shipment

B) requiring all suppliers to include RFID tags on their items

C) requiring all suppliers to use EDI to expedite the receiving department function

D) requiring all delivery trucks to have satellite data terminals to expedite the receiving department function

Answer:

Page Ref: 385

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 28) Vendor invoices are approved by the ________, which reports to the ________.

A) purchasing department; controller

B) accounts payable department; treasurer

C) purchasing department; treasurer

D) accounts payable department; controller

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 29) The disbursement voucher and supporting documents are sent to the ________ for payment prior to the due date.

A) cashier

B) treasurer

C) controller

D) accounts payable department

Answer:

Page Ref: 390

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

30) A(n) ________ system posts an approved invoice to the vendor account and stores it in an open invoice file until payment is made by check.

A) nonvoucher

B) voucher

C) cycle

D) evaluated receipt settlement

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 31) A disbursement voucher contains

A) a list of outstanding invoices.

B) the net payment amount after deducting applicable discounts and allowances.

C) the general ledger accounts to be debited.

D) All of the above are correct.

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 32) One objective of accounts payable is to authorize payment only for goods or services actually ordered and received. The best way to process supplier invoices is to use

A) electronic funds transfer for small, occasional purchases from suppliers.

B) a nonvoucher system.

C) EDI for all small, occasional purchases from suppliers.

D) a disbursement voucher system.

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

33) What is not an advantage of using disbursement vouchers?

A) Disbursement vouchers reduce the number of checks written.

B) Disbursement vouchers can be prenumbered which simplifies the tracking of all payables.

C) Disbursement vouchers facilitate separating the time of invoice approval from the time of invoice payment.

D) There are no disadvantages to using disbursement vouchers.

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 34) Which of the following is not an advantage of a voucher system?

A) Several invoices may be included on one voucher, reducing the number of checks.

B) Disbursement vouchers may be pre-numbered and tracked through the system.

C) The time of voucher approval and payment can be kept separate.

D) It is a less expensive and easier system to administer than other systems.

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 35) Duties in the expenditure cycle should be properly segregated to promote internal control. This means that the authorization function is performed by ________, the recording function is performed by ________, and cash handling is performed by the ________.

A) accounts payable; purchasing; cashier

B) purchasing; accounts payable; cashier

C) purchasing; cashier; accounts payable

D) purchasing; accounts payable; treasurer

Answer:

Page Ref: 375

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

36) A voucher package should include

A) a purchase requisition, vendor invoice, and receiving report.

B) a purchase order, vendor invoice, and receiving report.

C) a purchase requisition, purchase order, and receiving report.

D) a bill of lading and vendor invoice.

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 37) Evaluated receipt settlement (ERS) approves payment of vendor invoices after reconciling the purchase order and the

A) vendor invoice.

B) sales invoice.

C) receiving report.

D) disbursement voucher.

Answer:

Page Ref: 388

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 38) All of the following are opportunities to improve efficiency of the accounts payable function except

A) use blanket purchase orders.

B) convert a manual AIS system to EDI and EFT.

C) streamline noninventory purchases.

D) use evaluated receipt settlement.

Answer:

Page Ref: 387-388

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

39) When purchasing miscellaneous supplies, companies can reduce costs, improve efficiency, and combat employee fraud by

A) using procurement cards.

B) implementing a JIT inventory system.

C) requiring employees to personally purchase items then reimbursing employees at the end of each month.

D) paying amounts out of petty cash.

Answer:

Page Ref: 389

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 40) If available, a 1% discount for payment within 10 days instead of 30 days represents an approximate savings of ________ % annually.

A) 1

B) 12

C) 18

D) 36

Answer:

Page Ref: 390

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 41) What is the best control to mitigate the threat of paying prices that are too high for goods ordered?

A) require the receiving department to verify the existence of a valid purchase order

B) use only approved suppliers and solicit competitive bids

C) only pay invoices that are supported by the original voucher package

D) use bar-code technology to eliminate data entry errors

Answer:

Page Ref: 382

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

42) What is probably the most effective control for the prevention of kickbacks to purchasing agents?

A) purchasing from approved vendors

B) diligent supervision in the purchasing department

C) a corporate policy to prohibit purchasing agents from accepting kickbacks

D) reviews of vendor performance

Answer:

Page Ref: 383

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 43) One of the threats associated with the process and activity of receiving and storing goods is

A) errors in counting.

B) kickbacks.

C) requests for unnecessary items.

D) errors in vendor invoices.

Answer:

Page Ref: 385

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 44) What is the best way to prevent the acceptance of unordered goods?

A) Order only from approved vendors.

B) Match the packing slip to a purchase order before accepting delivery.

C) Enforce an appropriate conflict of interest policy in place.

D) Require specific authorization from the purchasing manager before accepting any goods.

Answer:

Page Ref: 386

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 45) Which of the following is not a common control for ensuring inventory is secure and inventory counts are accurate?

A) control of physical access to the inventory storage areas

B) transfers of inventory with proper documentation

C) sending "blind" copies of purchase orders to inventory control for data entry

D) making physical counts of inventory at least once per year

Answer:

Page Ref: 376

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

46) Double-checking the accuracy of an invoice is a control that can help to neutralize a threat in the expenditure cycle. What activity would specifically be associated with this control?

A) ordering goods

B) receiving and storing goods

C) paying for goods and services

D) requesting goods be ordered

Answer:

Page Ref: 389

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 47) What control would best mitigate the threat of paying an invoice twice?

A) never authorize payment of a photocopy of an invoice

B) double-check mathematical accuracy of invoices

C) approval of purchase orders

D) maintaining adequate perpetual inventory records

Answer:

Page Ref: 391

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 48) Which control would best prevent payments made to fictitious vendors?

A) Allow payments only to approved vendors.

B) Restrict access to any payment or approval documents.

C) Have an independent bank reconciliation.

D) Make sure all documents are in order before approving payments.

Answer:

Page Ref: 392

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 49) In the expenditure cycle, good control dictates that expenditures should be paid by check. This may not be feasible when minor purchases are made. To facilitate quick payment for minor purchases, a(n) ________ should be set up and maintained using ________.

A) special bank account; disbursement vouchers

B) imprest fund; vouchers

C) cash box; small denomination bills

D) petty cash fund; procurement cards

Answer:

Page Ref: 392

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

50) A surprise count of an imprest petty cash fund should find the total of ________ equal to the amount authorized for the fund.

A) cash and credit memos

B) cash and vouchers

C) cash

D) cash and checks

Answer:

Page Ref: 392

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 51) What control should be put in place that assigns responsibility for EFT payments made to vendors?

A) Encrypt all EFT transmissions.

B) Time stamp all EFT transactions.

C) Establish a control group to monitor EFT transactions for validity and accuracy.

D) Number all EFT transactions.

Answer:

Page Ref: 391

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 52) Which of the following threats is not specific to the purchase requisition process of the expenditure cycle?

A) stockouts

B) purchasing from unauthorized vendors

C) requisitioning goods not needed

D) All of the above are threats in the purchase requisition process.

Answer:

Page Ref: 380

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

53) There is a symmetrical interdependence between a firm's expenditure cycle and its suppliers'

A) production cycle.

B) revenue cycle.

C) expenditure cycle.

D) general ledger and reporting system.

Answer:

Page Ref: 372

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 54) The Squishy Things Toy Company was established in 1948. It recently signed a large contract with a chain of retail toy stores. As a condition of the contract, the Squishy will be required to track and forecast product sales by linking in to the chain's sales database. Squishy will then be responsible for shipping products to the chain's regional warehouses as needed. The technology that is used for communication between Squishy and the chain is

A) vendor-managed inventory.

B) sales force automation.

C) electronic data interchange.

D) optical character recognition.

Answer:

Page Ref: 372

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 55) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on ensuring that the amounts purchased minimize these costs, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

56) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on ensuring that orders are placed with sufficient lead time to prevent stockouts, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 57) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on forecasting demand for Sad Clown's products, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 58) The management at Sad Clown Pajamas, an Internet-based wholesaler, is considering a new inventory control system. The current system is inadequate because it results in stockouts that interrupt production and excess stocks of some materials that result in markdowns and high carrying costs. The new system, which will focus on reducing or completely eliminating carrying costs, will employ

A) a just-in-time inventory system.

B) the economic order quantity.

C) a reorder point.

D) materials requirements planning.

Answer:

Page Ref: 378

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

59) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he proudly announced that he had negotiated a(n) ________ with a client that defined a long-term commitment to buy components from Folding Squid.

A) purchase order

B) blanket purchase order

C) evaluated receipt settlement

D) voucher

Answer:

Page Ref: 381

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 60) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he proudly announced that he had received a ________ from a client to buy a large quantity of components from Folding Squid.

A) purchase order

B) blanket purchase order

C) voucher

D) purchase requisition

Answer:

Page Ref: 381

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 61) Bob Chum is the sales manager at Folding Squid Technologies. At lunch with the company CEO, he complained that a recent shipment from a vendor had been unsatisfactory and so had to be returned. That required the purchasing manager to send a ________ to the supplier.

A) purchase order

B) blanket purchase order

C) receiving report

D) debit memo

Answer:

Page Ref: 385

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

62) To minimize the number of checks that need to be written to pay vendor invoices a company should use a

A) voucher system.

B) just-in-time inventory system.

C) nonvoucher system.

D) evaluated receipt settlement system.

Answer:

Page Ref: 387

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 63) Evaluated receipt settlement increases efficiency by

A) eliminating the need for receiving reports.

B) eliminating the need for vendor invoices.

C) eliminating the need for purchase orders.

D) eliminating the need to prepare and mail checks.

Answer:

Page Ref: 388

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 64) In the expenditure cycle, Financial Electronic Data Interchange (FEDI) increases efficiency by

A) eliminating the need for receiving reports.

B) eliminating the need for vendor invoices.

C) eliminating the need for purchase orders.

D) eliminating the need to prepare and mail checks.

Answer:

Page Ref: 390

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

65) Procurement cards differ from corporate credit cards in which of the following ways?

A) Credit limits can be set for procurement cards, but not corporate credit cards.

B) Credit cards can be used to make purchases without an explicit sign off by supervisors, but procurement cards require a sign off.

C) Procurement cards can only be used with approved vendors, but credit cards can be used anywhere.

D) Procurement card invoices are sent separately for each card, whereas corporate credit cards are consolidated into a single invoice.

Answer:

Page Ref: 389

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 66) The purchasing manager at Folding Squid Technologies has responsibility for reviewing and authorizing purchase orders. He also reviews receiving reports, approves or corrects them, and authorizes the cashier to pay vendor invoices. Which of the following would correct control weaknesses, if any, related to these activities?

A) Vendor invoices should be reviewed by the purchasing manager to ensure that they are correct.

B) Accounts payable should reconcile purchase orders, receiving reports, and invoices.

C) Vendor invoices should be reviewed by accounts receivable and then cancelled when paid.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 67) The purchasing manager at Folding Squid Technologies has responsibility for reviewing and authorizing purchase orders. Receiving reports are prepared by shipping and receiving based on the relevant purchase order(s). Purchase orders, receiving reports, and vendor invoices are reconciled by accounts payable, which authorizes payment. Which of the following would correct control weaknesses, if any, related to these activities?

A) Vendor invoices should be reviewed by the purchasing manager to ensure that they are correct.

B) Accounts payable should authorize purchase orders.

C) Receiving reports should be reviewed and corrected by the purchasing manager.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

68) The receiving clerk at Folding Squid Technologies examines incoming shipments and reconciles their contents with the relevant purchase orders. A receiving report is then sent to accounts receivable and the vendor's invoice is approved for payment. Which of the following would correct control weaknesses, if any, related to these activities?

A) The invoice should be approved for payment by the shipping clerk after the purchase order and receiving report are reconciled.

B) Accounts payable should reconcile the purchase order and the receiving report.

C) Invoices, purchase orders, and receiving reports should be reconciled by the receiving clerk.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 69) The receiving clerk at Folding Squid Technologies examines incoming shipments and checks their purchase order numbers. A receiving report is then sent to accounts payable, where it is reconciled with the relevant purchase orders and invoices and payment is authorized. Which of the following would correct control weaknesses, if any, related to these activities?

A) Vendor invoices should be approved for payment by the shipping clerk after the purchase order and receiving report are reconciled.

B) Vendor invoices should be approved for payment by the purchasing manager.

C) Purchase orders and receiving reports should be reconciled by the purchasing manager.

D) Controls are adequate under the current system.

Answer:

Page Ref: 387

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 70) Which of the controls below would be least effective to prevent ordering goods at higher than market prices?

A) Variance analysis of actual expenses to budgeted expenses

B) For high-dollar goods, solicit competitive bids from possible vendors

C) Only place orders with vendors on an approved vendor list

D) Frequent review of, and update to, vendor price lists stored in the AIS

Answer:

Page Ref: 382

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

71) The document below would be known as what by Alpha Omega Electronics?

A) Receiving report

B) Purchase order

C) Purchase requisition

D) Packing slip

Answer:

Page Ref: 384

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 72) Which of the following would be the best control to prevent receiving department employees from stealing inventory and claiming the ordered quantity wasn't received from the vendor?

A) Reconcile quantity on packing slip to physical count when accepting delivery.

B) Restrict physical access to the receiving area.

C) Require all deliveries be made at the receiving area.

D) Require dual signatures on the move ticket when receiving delivers the inventory to the warehouse.

Answer:

Page Ref: 386

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

73) Define and describe the EOQ approach to inventory management.

 74) Discuss the differences between EOQ, MRP, and JIT.

 75) a) What is the major cost driver in the purchasing function? b) Describe how information technology can be used to control this cost driver.

 76) Explain what is meant by the expenditure cycle as a "mirror image" of the revenue cycle.

 77) Identify possible problems associated with receiving goods and appropriate actions in response to the problems.

 78) How can information technology be used to improve the vendor invoice approval process?

 79) Under what conditions is MRP more suitable than JIT and vice versa?

 80) In the expenditure cycle, the majority of payments made are by check. What are some control issues related to payment of vendors by check?

 81) Identify ten threats and applicable control procedures in the expenditure cycle.

 82) What types of decision-making and strategic information should the AIS provide in the expenditure cycle?

 83) How can using RFID tags or bar codes on goods or products provide significant benefit in the expenditure cycle?

[nerdyflowerwombat-blog]

ACC 564 Quiz 3 – Strayer New

ACC 564 Quiz 3 – Strayer New

ACC 564 Week 8 Quiz 3 Chapter 10 Through 13

Click On The Link Below To Purchase Instant Download

http://www.budapp.net/ACC-564-Quiz-3-Strayer-New-ACC564Q3.htm

Chapter 10   Information Systems Controls for Systems ReliabilityPart 3: Processing Integrity and Availability

1) The best example of a hash total for a payroll transaction file could be A) total of employees' social security numbers. B) sum of net pay. C) total number of employees. D) sum of hours worked. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

2) Error logs and review are an example of A) data entry controls. B) data transmission controls. C) output controls. D) processing controls. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic 3) Following is the result of batch control totals on employee Social Security Numbers in a payroll processing transaction:

Correct Values From Masterfile Values Entered During Processing 487358796 487358796 534916487 534916487 498374526 498374526 514873420 514873420 534196487 534916487 678487853 678487853 471230589 471230589 3719438158 3720158158

The difference in the control totals is 720,000. Which data entry control would best prevent similar data entry errors in the future? A) Modulus 11 B) Validity check C) Check digit D) Sequence check Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Moderate AACSB:  Analytic

4) Which of the following data entry controls would not be useful if you are recording the checkout of library books by members? A) Sequence check B) Prompting C) Validity check D) Concurrent update control Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Moderate AACSB:  Analytic

5) A customer failed to include her account number on her check, and the accounts receivable clerk credited her payment to a different customer with the same last name. Which control could have been used to most effectively to prevent this error? A) Closed-loop verification B) Duplicate values check C) Validity check D) Reconciliation of a batch control total Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

6) If invoices are processed in groups of fifty, which fields from the document shown below would not be used to create a hash control total?

A) Amount B) Item Number C) Quantity Ordered D) Sales Order number Answer:

Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Reflective Thinking

7) A data entry input control in which the application software sums the first four digits of a customer number to calculate the value of the fifth digit and then compares the calculated number to the number typed in during data entry is an example of a A) check digit verification. B) validity check. C) closed-loop verification. D) duplicate data check. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

8) All of the following controls for online entry of a sales order would be useful except A) check digit verification on the dollar amount of the order. B) validity check on the inventory item numbers. C) field check on the customer ID and dollar amount of the order. D) concurrent update control. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Difficult AACSB:  Analytic

9) A specific inventory record indicates that there were 12 items on hand before a customer brings two of the items to the check stand to be purchased. The cashier accidentally entered quantity 20 instead of 2. Which data entry control would best have prevented this error? A) sign check B) limit check C) validity check D) field check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

10) When processing weekly payroll, an employee accidentally entered 400 for hours worked. The best data entry control for this error would be A) a limit check. B) a check digit. C) batch total reconciliation. D) a field check. Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

11) The data entry control that would best prevent entering an invoice received from a vendor who is not on an authorized supplier list is A) a validity check. B) an authorization check. C) a check digit. D) closed-loop verification. Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

12) Forms design is an example of this type of control. A) Data entry control B) Processing control C) Output control D) Input control Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

13) Sequentially prenumbered forms is an example of a(n) A) data entry control. B) data transmission control. C) processing control. D) input control. Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

14) Turnaround documents are an example of a(n) A) data entry control. B) output control. C) processing control. D) input control. Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

15) A validity check is an example of a(n) A) data entry control. B) data transmission control. C) output control. D) input control. Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

16) Parity checks are an example of a(n) A) data entry control. B) data transmission control. C) output control. D) processing control. Answer: Page Ref: 279 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

17) User reviews are an example of a(n) A) data entry control. B) data transmission control. C) output control. D) processing control. Answer: Page Ref: 278 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

18) Data matching is an example of a(n) A) data entry control. B) data transmission control. C) processing control. D) input control. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

19) Batch totals are an example of a(n) A) data entry control. B) data transmission control. C) output control. D) processing control. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Moderate AACSB:  Analytic

20) Cancellation and storage of documents means that A) data are copied from a document and stored, after which the document is shredded. B) documents are defaced before being shredded. C) documents are defaced and stored. D) cancellation data are copied from documents before they are stored. Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Moderate AACSB:  Analytic

21) Check digit verification is an example of a(n) A) data transmission control. B) output control. C) processing control. D) input control. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

22) This ensures that the input data will fit into the assigned field. A) Limit check B) Range check C) Size check D) Validity check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

23) This tests a numerical amount to ensure that it does not exceed a predetermined value nor fall below another predetermined value. A) Completeness check B) Field check C) Limit check D) Range check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

24) This determines if all required data items have been entered. A) Completeness check B) Field check C) Limit check D) Range check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

25) This determines the correctness of the logical relationship between two data items. A) Range check B) Reasonableness test C) Sign check D) Size check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

26) This determines if characters are of the proper type. A) Field check B) Alpha-numeric check C) Range check D) Reasonableness test Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

27) This tests a numerical amount to ensure that it does not exceed a predetermined value. A) Completeness check B) Limit check C) Range check D) Sign check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

28) This batch processing data entry control sums a field that contains dollar values. A) Record count B) Financial total C) Hash total D) Sequence check Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

29) This batch processing data entry control sums a non-financial numeric field. A) Record count B) Financial total C) Hash total D) Sequence check Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

30) When I enter a correct customer number, the data entry screen displays the customer name and address. This is an example of A) prompting. B) preformatting. C) closed-loop verification. D) error checking. Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

31) This control ensures that the correct and most current files are being updated. A) Cross-footing balance test B) Data matching C) File labels D) Write-protect mechanism Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Moderate AACSB:  Analytic

32) This batch processing data entry control sums the number of items in a batch. A) Financial total B) Hash total C) Record count D) Sequence check Answer: Page Ref: 277 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

33) This data entry control compares the ID number in transaction data to a master file to verify that the ID number exists. A) Reasonableness test B) User review C) Data matching D) Validity check Answer: Page Ref: 276 Objective:  Learning Objective 1 Difficulty :  Easy AACSB:  Analytic

[invisibleanonymousmonsters]

Non-Sequential // Masterlist

Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader

One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him. 

A/N: Inspired by the film The Time Traveler’s Wife. But not one of those fics that just literally rips off the whole movie and plugs in characters where they please. 

Prologue // Chapter 1 // Chapter 2 // Chapter 3 // Chapter 4 // Chapter 5 // Chapter 6 // Chapter 7 // Chapter 8 // Chapter 9 // Chapter 10 // Chapter 11 // Chapter 12 // Chapter 13 // Chapter 14 // Chapter 15 // Chapter 16 // Chapter 17 // Chapter 18 // Chapter 19 // Chapter 20 // Chapter 21 // Chapter 22 // Chapter 23 // Chapter 24 // Chapter 25 // Chapter 26 // Chapter 27 // Chapter 28 // Chapter 29 //

---

Non-Sequential Headcanons & Asks

I DO NOT DO TAGLISTS.

[invisibleanonymousmonsters]

in N.S how does steve feel about bucky being in love with his girlfriend && does steve consider telling y/n that bucky loves her? does steve feel a bit insecure due to them spending so much time together -> cause if it were me in steves position i'd feel bad for bucky being inlove with a girl he probably can't have & i'd also feel bad for steve bc bucky always got the girls in the 40's. poor babies

Non-Sequential – Masterlist

I will actually get into that a bit in future chapters. I think Steve’s reaction and conversation with Bucky in Chapter 23 says a lot. 

When it comes to comparing himself to Bucky with women, Steve will always feel insecure. When they were younger, Steve was completely invisible to women if he was with Bucky. He was mostly invisible when he wasn’t, too. 

But Steve really can’t be upset about them spending time together when he’s gone. He can’t leave Y/N and Bucky alone in a foreign country while he is on the run and then be mad at them for wanting to spend time together. They’re the only friends the other has when he’s not there. 

But yes, you’re right. There is also a part of Steve that feels bad and feels guilty. His best friend is finally in love with someone and it just so happens to be the one woman he can’t have. Bucky is still Steve’s best friend. He’s always going to love him and care about him, even though he’s not fond of his feelings towards his girlfriend.

I won’t comment on the Steve telling Y/N question. 

[banyaro-eng]

[Event & Scenario] “Episode of Avalon #1.5 Voyager of the New World” START

Part 1.5, start! OSIRIS, who have joined Avalon, are all hyped up in starting activities but what stands before them...? Travel with OSIRIS to America and beat those who get in your way!

Details

▼ Release Date: 2017/12/28 (Thu) 17:00JST ~ onwards

Part 1.5 of the "Episode of Avalon #1.5 Voyager of the New World" will start! Chapter 1 will focus on OSIRIS.

▼ Access Condition

Finish reading the final chapter of each band’s (BLAST, OSIRIS, Fairy April, Cure2tron) Main Scenario Ep.1.

How To Participate

You can access Part 1.5 from the banner on the home screen as long as the condition of clearing the last chapters for Episode 1 of all the bands have been satisfied.

※ Although there is no deadline, you may only receive the Clear Reward once.

How To Play

Get “Flyers” by playing songs from different Areas listed in the Event Page. Choose the Area you want to play in and win the Duel Gig of each stage to proceed to the next stage. The Main Areas will have multiple stages accompanied by event stories. You will then unlock some Free Stages per Main Stage cleared which will be your main source of gaining Flyers after clearing all the Main Areas.

You can exchange the “Flyers” for rewards like limited edition cards via the Shop’s “Item Exchange” section. [more info.]

You can access the event scenarios via the new section, “Episode Of Avalon” from the Stories Tab.

Event Stage Schedule

The Area Stages for "Episode of Avalon #1.5 Voyager of the New World" will be released sequentially from 2017/12/30(Sat) 00:00  JST. The new stages will be released at a schedule:

12/30(Sat) 00:00~・Departure 01/01(Mon) 00:00~・Detour 01/03(Wed) 00:00~・Bandits 01/05(Fri) 00:00~・Submit or Perish 01/07(Sun) 00:00~・Depression 01/09(Tue) 00:00~・Perfection 01/11(Thu) 00:00~・A Long Road 01/13(Sat) 00:00~・Epilogue

New Rival Band Appearance!

EISENROSES  (Left to Right, romaji tentative): Alexei, Wolff, Gaia, Sugar, Jive

Past Event Scenario Limited Time Rerun

Scenarios of the events leading up to the scenario for Part 1.5 will have a re-run for a limited time only. Unopened scenarios will be available for reading during the following period:

▼ Duration: 2017/12/28 (Thu) 17:00 JST ~ 2018/01/15 (Mon) 12:59 JST

※ You can access the event scenarios from the "Story" tab → "Event Scenario" but will not be able to receive any reward upon clearing.

The target Event Scenario are as follows:

Advent of the Quattro Virtuoso GIGS ー Dante of the Purgatory

Anniversary GIGS ー Dreamin' (untranslated)

On Board The Merry Christmas GIGS ー Dante is Coming To Town!

Event Reward Card

SR: Ray Cephart [A Journey's Exhilarating Feeling]

Event Strategy-1

Using OSIRIS members' cards into Bands to use for LIVEs will improve overall performance.

Event Strategy-2

A special login bonus will be held!

Make sure to log in from 2017/12/28(Thu) 17:00JST, during the event period to get one (1) 100%+ Stamina Charge a day.

▼ Duration: 2017/12/28 (Thu) 17:00 JST ~ 2018/01/14 (Sun) 23:59 JST

※ Daily bonus cannot be obtained once the day is over. ※ Like normal login bonuses, the daily bonus will reset at 00:00JST every day.

Time-Limited Event Song

“Beyond the Limit” by OSIRIS Lyrics, composition, arrangement: Gouki Ohtsuka

“Voyager of the New World” Limited Rare Gacha (Daily Rotation)

Duration: 2017/12/28(Thu) 17:00JST ~ 2018/01/15(Mon) 12:59JST

Line-up: SSR Sousuke Maki, SSR Kyo Takara, SSR Yoshimune Tokuda, SSR Shelly, SR Yamato Shinonome, SR Miley

※ SR Yamato Shinonome and SR Miley will be available throughout the duration of the gacha. 

The gacha can use both Free and Paid Medals

It is possible to pull regular cards other than the Event limited gacha cards.

At least 1 SR or above card is guaranteed for every 10-pull

Signed cards will be discharged at a certain probability. Signs will only appear for SR cards and above and will be treated the same as non-signed, having the same stat and effects. You can admire the sign in various places.

Event limited cards might reappear during future events/campaigns.

“Voyager of the New World”Rare Gacha Schedule

ALL CHARACTERS ・12/28, 1/14, 1/15 SHELLY ・12/29, 1/2, 1/6, 1/10 KYO TAKARA ・12/30, 1/3, 1/7, 1/11 SOUSUKE MAKI ・12/31, 1/4, 1/8, 1/12 YOSHIMUNE TOKUDA ・1/1, 1/5, 1/9, 1/13

※ Please take note that the pick-up date will change at a daily basis

Featured New Cards

SSR Sousuke Maki [tba*] Leader Skill: [COMBO BONUS] Combo Bonus boosted by 25% Main Skill: [Löyly* of Tragedy] 30% chance of activation upon 30 successful taps, boosting others’ skill effectiveness by by 30% for 6 seconds. (When the Skill of the same nature overlaps, only the card with the higher effectiveness will activate.)

※ Despite the trigger and end of the "Other Skill Effectiveness Boost", LIFE dropping to 0 will still result in LIVE failure.

SSR Kyo Takara [Search for a Lost Child] Leader Skill: [BEAT UP] Combo Bonus boosted by 25% Main Skill: [Even the Destination’s Wrong] 40% chance of activation upon 50 successful taps, boosting others’ skill effectiveness by by 30% for 8 seconds. (When the Skill of the same nature overlaps, only the card with the higher effectiveness will activate.)

※ Despite the trigger and end of the "Other Skill Effectiveness Boost", LIFE dropping to 0 will still result in LIVE failure.

SSR Yoshimune Tokuda [Search for a Lost Child] Leader Skill: [BEAT UP+Fairy*] All Member’s BEAT boosted by 30%. Additional 20% if Fairy April members, other than Yoshimune, makes up the rest of the Band. Main Skill: [Kotatsu of Magic] 40% chance of activation upon 50 successful taps, boosting Combo Bonus by 16% for 8 seconds.

SSR Shelly [tba*] Leader Skill: [GROOVE UP+Cure2tron*] All Member’s GROOVE boosted by 30%. Additional 15% if at least 1 Cure2tron member, other than Shelly, in included in the Band. Main Skill: [Kotatsu of Magic] 10% chance of activation upon 15 successful taps, boosting score by 20% for 4 seconds.

SSR Yamato Shinonome [tba*] Leader Skill: [MELODY BONUS+SPIRIT*] All Member’s MELODY boosted by 15% and Spirits gained by 20% Main Skill: [--] 40% chance of activation upon 50 successful taps, boosting others’ skill effectiveness by by 20% for 8 seconds. (When the Skill of the same nature overlaps, only the card with the higher effectiveness will activate.)

SSR Miley [Dress-up] Leader Skill: [LIFE UP] All Member’s LIFE boosted by 15% Main Skill: [--] 40% chance of activation upon 50 successful taps, boosting others’ skill effectiveness by by 20% for 8 seconds. (When the Skill of the same nature overlaps, only the card with the higher effectiveness will activate.)

※ Cards from this gacha are will have a max level of 90 for SSR and 75 for SR once Break.

You can check the in-game gacha/event page for more info.

*Some Card Names and Skill Names to be added. I’m out of time at the moment.

*Click for Sousuke’s Skill Name.

[invisibleanonymousmonsters]

Just checked your blog for the first time in a while and saw you uploaded chapter 23 of non sequential and omg my HEART beautiful as ALWAYS

[felicia1mallet-blog]

Test Bank Engineering Psychology and Human Performance 4th Edition

For Order This And Any Other Test

 Banks And Solutions Manuals, Course,

 Assignments, Discussions, Quizzes, Exams,

 Contact us At: johnmate1122@gmail.com

T

Chapter 2: Signal Detection and Absolute Judgement

Multiple Choice Questions

 Correct answers are indicated by *

 1.                  What is the difference between a signal detection and identification (absolute judgement) task?

a. signal detection typically involves several stimulus states or categories, identification requires only two

b. there is no difference—the two terms are synonyms

* c. identification typically involves several stimulus states or categories, signal detection requires only two

d. signal detection occurs at a later processing stage than identification

 2.                  When is signal detection theory (SDT) applicable?

* a. when there are two discrete states of the world that cannot easily be discriminated

b. when two discrete states of the world are easily discriminated

c. when there are several discrete states of the world

d. when a signal is presented and the user assigns a score to its magnitude

 3.                  Which of the following is not one of the classes of joint events in signal detection theory (SDT)?

a. hit

b. false alarm

* c. false miss

d. correct rejection

 4.                  A false alarm refers to:

a. when a signal is presented and the observer calls it a signal

b. when no signal is presented and the observer calls it “no signal”

c. when a signal is presented and the observer calls it “no signal”

* d. when no signal is presented and the observer calls it a signal

 5.                  If 20 signal trials and 10 noise trials were presented and there were 2 hits and 18 misses, which of the following is the correct hit rate?

* a. 2/20 = .1

b. 18/20 = .9

c. 2/30 = .066

d. 18/30 = .60

 6.                  Can the value of evidence variable X ever exceed the criterion XC?

a. only when a signal is presented

b. only when noise is presented

* c. when either signal or noise is presented

d. no, XC can never exceed evidence variable X

 7.                  In SDT we represent signal and noise as a pair of distributions. Which of the following is a true statement concerning these distributions:

* a. there is always some overlap between the distributions and the distributions are normal

b. there is no overlap between the distributions and the distributions are normal

c. there is always some overlap between the distributions are the distributions are not normal

d. there is no overlap between the distributions and the distributions are normal

 8.                  In SDT we represent signal and noise as a pair of distributions. Which of the following describes conservative responding?

a. XC is placed to the left of where the distributions meet

* b. the observer says “no” (signal absent) much more often than she says “yes” (signal present)

c. the observer says “yes” (signal present) much more often than he says “no” (signal absent)

d. XC is placed where the distributions meet

 9.                  If signal-present trials are less frequent than signal-absent (noise) trials, how should the criterion be adjusted?

* a. raise the criterion

b. lower the criterion

c. keep the criterion the same

d. make the criterion more liberal

 10.              Which of the following defines βopt in response to changes in signal probability?

* a. P(N) / P(S)

b. P(S) * P(N)

c. P(S) / P(N)

d. 2 * P(N) + ½

 11.              Optimal beta can be defined in terms of payoffs (costs and values). Which of the following should increase optimal beta?

* a. an increase in the value of a correct rejection

b. an increase in the value of a hit

c. an increase in the cost of a miss

d. a decrease in the cost of a false alarm

 12.              Sluggish beta refers to:

a. the optimal value of beta does not change with payoffs

b. empirical beta values are affected by probabilities

* c. as optimal beta is adjusted by probabilities or payoffs, there is a smaller shift in empirical beta values than is necessary

d. as optimal beta is adjusted by probabilities or payoffs, there is a larger shift in empirical beta values than is necessary

 13.              Which of the following statements about sluggish beta is false?

a. sluggish beta is more evident for probabilities than payoffs

b. sluggish beta is not related to an observer’s sensitivity

* c. sluggish beta is a laboratory phenomenon and does not occur in the real world

d. sluggish beta means that people cannot adjust their criterion in an optimal manner

 14.              A key contribution of signal detection theory is that it:

a. predicts the response criterion for a particular individual

b. predicts the sensitivity for a particular observer in a particular context

* c. makes a clear distinction between response bias and sensitivity

d. shows that sensitivity is less important than response bias

 15.              A Receiver Operating Characteristic (ROC) curve plots:

a. hits against misses

b. hits against misses plus false alarms

c. false alarms against correct rejections plus hits

* d. hits against false alarms

 16.              How many points on the ROC can be generated from a 2 x 2 response matrix?

* a. one

b. two

c. four

d. eight

 17.              Points along a single ROC curve have the same:

a. bias

* b. sensitivity

c. sensitivity and bias

d. false alarm rate

 18.              Confidence levels offer a:

* a. more efficient means of collecting data from several criterion settings

b. way to demonstrate risky beta setting

c. method for determining which observers are more confident in their judgments

d. better way to measure sensitivity

 19.              A point on the positive diagonal on an ROC curve indicates which of the following:

a. extremely high sensitivity

b. a low criterion setting

* c. chance responding; i.e., zero sensitivity)

d. optimal beta

 20.              What happens when an ROC curve is plotted using z-scores?

* a. the ROC curve becomes a straight line

b. the ROC curve becomes more shallow

c. the ROC curve becomes straight and shallow

d. the ROC curve cannot be represented using z-scores

 21.              What does d’ represent?

a. response bias

b. a non-parametric measure of bias

* c.  sensitivity

d. accuracy

 22.              What does A’ represent?

a. a non-parametric measure of response bias

b. a parametric measure of sensitivity

c. bias divided by sensitivity

* d. a non-parametric measure of sensitivity

 23.              Which of the following could be considered a fuzzy category:

a. an audible tone versus no tone

* b. an air traffic control “conflict”

c. a face shown during an earlier study period

d. a specific alarm versus no alarm

 24.              What is meant by “mapping function” in fuzzy SDT?

a. function that maps the degree of fuzziness to a concept

b. relationship between the number of signals and the number of responses

* c. function describing the degree of membership in a category

d. ratio between hits and misses

 25.              Which of the following statements is true for fuzzy SDT?

a. only stimuli can be classified as fuzzy using the mapping function

b. only responses can be classified as fuzzy using the mapping function

* c. both stimuli and responses can be classified as fuzzy using the mapping function

d. the mapping function does not determine whether a stimulus or response is fuzzy.

 26.              Which of the following statements best characterize fuzzy SDT?

a. an event is assigned to a category in absolute terms

* b. an event can belong to a category in graded terms, using a number between 0 and 1

c. once hit and false alarm values have been calculated, you need to apply fuzzy SDT equations to obtain sensitivity and bias values

d. hit and false alarm rates are not calculated in fuzzy SDT

 27.              A study described by Swets (1998) indicated that radiologists provided with a “reading aid” (checklist of features and a response scale) were better able to distinguish a cancerous tumor from a benign cyst than radiologists without the aid. In SDT terms, this means the radiologists _______.

a. with the reading aid were more conservative than those without

b. with the reading aid were more liberal than those without

c. without the reading aid were more influenced by disease prevalence than those who used the aid

* d. with the reading aid showed greater sensitivity than those without

 28.              A physician has to weigh the value of human life against financial and other costs when making medical decisions. Rather than consider the values of hits and correct rejections and the costs of misses and false alarms, Swets suggested that physicians:

a. ignore the costs

* b. develop a ratio of benefits and costs in the form of a statement

c. weight the values twice as much as the costs

d. ignore the costs and values and go with a gut judgment

 29.              Which of the following approaches to eyewitness identification tends to reduce false alarms?

a. a sequential lineup

b. a simultaneous lineup

* c. information the witness that the suspect might not be in the lineup

d. post-identification suggestions

 30.              What is the main reason that alarm and alert systems have a low beta setting?

a. to avoid the “cry-wolf effect”

* b. The cost of misses is typically greater than the cost of false alarms

c. the base rate of dangerous events is high

d. it is an inherent characteristic of automated detection systems

 31.              Which of the following is not a solution to the mistrust caused by alarm false alarms?

a. use multiple alarm levels

b. keep the human in the loop

c. improve operator understanding of alarm false alarm rates

* d. lower automated beta slightly

 32.              In the experiment by Mackworth (1948), a pointer moved in small jumps around a clock face. At intermittent intervals a target event occurred (a double jump of the pointer). What was the key result?

a. the target event was detected

b. the target event was not detected

c. it became easier to detect the target event over time

* d. it became harder to detect the target event over time

 33.              The vigilance decrement is a result of:

a. a decrease in sensitivity

b. a decrease in the response criterion (more liberal)

c. an increase in the response criterion (more conservative)

* d. both a decrease in sensitivity  andan increase in the response criterion (more conservative)

 34.              Sensitivity in a vigilance task is higher when:

a. a target’s signal strength is reduced

b. there is uncertainty about time or location of the signal

* c. targets and non-targets are presented simultaneously (rather than successively)

d. the event rate is increased

 35.              Which of the following theories accounts for the observed shift in the response criterion over the course of a vigil?

a. arousal theory

b. expectancy theory

c. sustained demand theory

* d. arousal theory and expectancy theory

 36.              Which of the following theories accounts for the sensitivity decrement over the course of a vigil?

a. arousal theory

b. expectancy theory

* c. sustained demand theory

d. arousal theory and expectancy theory

 37.              Sensitivity in a vigilance task can be improved by:

a. requiring the inspector to remember the target stimulus

b. decreasing target salience

c. increasing the event rate

* d. decreasing the event rate

 38.              Which of the following is NOT an effective method for shifting the response criterion downward towards an optimal level:

a. introducing false signals

b. providing feedback to the inspector (knowledge of results)

* c. training the observer to produce automating processing of the target

d. instructions about the costs of misses

 39.              Which of the following does NOT occur in an absolute judgment task?

a. multiple stimuli are presented

b. the subject gives its stimuli its name

c. the stimuli lie along some continuum (e.g., different brightnesses)

* d. the stimuli are presented in systematic order (e.g., from dimmest to brightest)

 40.              What is the limit of human performance in an absolute judgment task, in terms of information transmitted (HT)

* a. 2-3 bits

b. 2-3 stimulus levels

c. 7 plus or minus 2 bits

d. there is no limit

 41.              What are the implications of the bow effect for human absolute judgment?

* a. stimuli in the middle of a range are more likely to be misclassified

b. stimuli at the ends of a range are more likely to be misclassified

c. stimuli at the high end of the range are more likely to be misclassified

d. stimuli at the low to middle range are most likely to be misclassified

 42.              Which of the following pairs of dimensions are most likely to be orthogonal?

* a. weight and hair color

b. weight and height

c. weight and gender

d. height and gender

 43.              As dimensions are combined orthogonally, what happens to human information transmission (i.e., total HT)?

a. it increases with the number of combined dimensions

b. it matches perfect performance

c. the number of bits per added dimension decreases

* d. it increases with the number of combined dimensions and the number of bits per added dimension decreases

 44.              As dimensions are combined redundantly (e.g., traffic light), what happens to human information transmission?

* a. it increases but is limited by the total amount of information in the stimulus

b. it increases with each increase in the number of combined dimensions

c. it decreases

d. it decreases but Hloss increases

 45.              In a Garner sort task, what are the indicators of integral dimensions?

* a. performance in orthogonal condition worse than control condition

b. performance in correlated condition worse than control condition

c. performance in orthogonal condition better than correlated condition

d. no differences between conditions.

 46.              In a Garner sort task, what are the indicators of separable dimensions?

a. performance in orthogonal condition worse than control condition

b. performance in correlated condition worse than control condition

c. performance in orthogonal condition better than correlated condition

* d. no differences between conditions.

 47.              Which of the following are not integral dimensions?

a. pitch and location (height)

b. color hue and color saturation

c. height and width of rectangle

* d. orientation and size

 48.              Which of the following are not separable dimensions?

a. size (area) and brightness

b. spatial location and temporal order

c. shape and color saturation

* d. color hue and saturation

 49.              Which of the following results describes configural dimensions?

a. the size of rectangles does not affect classification of their color

* b. classification performance is affected by how the dimensions of the height and width of rectangles are paired

c. classification performance is not affected by how the dimensions of the height and width of rectangles are paired

d. the height of different sized rectangles is easily classified

 50.              Which of the following does not affect the amount of information in a stimulus

a. the number of alternatives

b. its probability

c. its sequential context

* d. its salience

Short Answer Essay Questions

 1.       Discuss the difference between sensitivity and bias in conceptual terms.

2.       Describe what is meant by “sluggish beta”.

3.       Draw an ROC curve and label the axes. Indicate sensitivity and bias. What happens to the curve when z-scores are used?

4.       Summarize the key differences between signal detection theory and fuzzy signal detection theory.

5.       What is a Garner sort task? Specify the various conditions in your answer. How do the results indicate whether perceptual dimensions are integral or separable?

6.       Summarize the implications of multidimensional absolute judgement for sorting/classification tasks. Be sure to discuss configural dimensions and emergent features in your answer.

7.       Consider the application of signal detection theory to alarm systems. What is special about this situation, in a signal detection sense?

8.       What is a vigilance task and what is meant by the vigilance decrement?

9.       What are the key results in a vigilance task (consider both sensitivity and bias).

10.    Describe some techniques to combat the loss of vigilance (again consider both sensitivity and bias in your answer).

Essay Questions

 1.       Summarize the implications of integral and separable dimensions for interface designers.

2.       In his classic 1956 paper, George Miller discussed various experiments that used the absolute judgment paradigm. He concluded that there appears to be a limit to classification in this task. Explain how he arrived at this conclusion.

3.       Describe how signal detection theory works and how it is relevant to many real-world tasks.

4.       Summarize the major theoretical accounts of vigilance.

5.       What is information, and how is it relevant to display design?

[invisibleanonymousmonsters]

Non-Sequential [Ch. 23]

Pairing: Pre-Serum Steve Rogers/Steve Rogers x Reader

One night, Steve Rogers met a beautiful dame named Y/N. He hadn’t intended on letting her get away. But fate had other ideas. Y/N appeared and disappeared in his life so hauntingly that Steve started to wonder if she was an angel meant to watch over him.

Word Count: 2,200

Chapter 22

“Hello?” Y/N answered as she glanced behind at Bucky’s hut. There was a part of her that didn’t fully believe Steve was on the other end of the phone call. After all, she had nothing but silence from him when she first got to Wakanda.

“Y/N? Oh, thank God.” Steve immediately sighed in relief.

“Hi, Steve.” Hearing his voice eased in a way she wasn’t expecting.

“Shuri got me a message. Are you alright?”

‘Shuri got him a message,’ as in she told Steve she had traveled again.

“I’m fine,” Y/N muttered. Yes, physically she was fine. But emotionally and mentally she was still shaken.

There was a beat of silence.

“Want to talk about it?” He asked carefully.

Y/N sighed. Did she actually want to tell him?

“How about when you get back?” She offered and her face twisted into a wince even though she knew no one could see it.

“I can live with that,” he answered.

She blinked. “When will that be?”

“Couple a days. I promise.”

Y/N nodded her head and then realized Steve couldn’t see her. “Where are you?”

“I – I’m sorry, Y/N. I can’t tell you. It’s best if you don’t know anything. The line’s supposed to be secure, but I just – I want to keep you out of my mess.”

“I get it,” she muttered, barely audible.

Steve sighed on the other end. “I’ll be back soon, Y/N. I promise.”

Y/N nodded, forgetting that he couldn’t see it.

There was a moment of silence on the call

“You’re not OK, are you?” Steve challenged.

Y/N’s eyes filled with tears and her bottom lip trembled. “No,” she blurted out.

“I’m sorry, Y/N. I should be there.” Even though she couldn’t see him, Y/N knew his head was hanging with disappointment and guilt. “Damn it. I need–I should be there,” he repeated.

“It’s OK, Steve. I’m-I’m with Bucky.”

Then she wondered if that would even give him comfort.

“That’s-That’s good,” Steve answered.

He knew Bucky would look after her. Hell, he was looking after when Steve had been acting like a complete and utter fool.

But there was also a weird, ugly feeling in the pit of his stomach. He refused to analyze it or even acknowledge it. But it was still there. And he hated it.

“Y/N,” even the way he said her name was filled with disappointment, “I gotta go.”

“Mhmm,” she hummed back, trying not to let her emotions all slip out at once and worry him even more. “Do you want to talk to Bucky?” After all, it was his phone that Steve called.

“No,” Steve answered too quickly, too bitingly. “No,” he said again, softer this time, correcting himself. “I’ll talk to him when I get back.”

“Umm…OK.” Y/N was confused by his reaction.

“Y/N?”

“Yeah?”

“I love you.”

“I-I love you too, Steve.”

——————————

Steve kept his promise, returning in the middle of the night just 36 hours after he got off the phone with Y/N.

He was put into an immediate panic when he returned to his room to find that Y/N was not sleeping soundly in his bed. He became even more panicked when she was nowhere to be found in her own personal suite either.

Eventually, Steve ran into a royal guard in the hallway.

“Y/N,” He blurted out like some crazy person. “Shuri told me she would contact me any time Y/N traveled while I was gone. I can’t find her anywhere, but Shuri didn’t tell me.”

The guard seemed confused, but patiently listened. Of course not everyone in the palace knew Y/N or Steve, or the personal and complicated situation that Steve was trying to explain.

“I-I am sorry, Captain Rogers, but I do not know what you speak of. I can wake Princess Shuri or King T’Challa if you–”

“No. No, please, there’s no need for that,” Steve quickly shut that down. But he ran a hand throw his shaggy hair, making it clear that his distress was still strong.

“It is the other guest you are looking for?” The guard asked softly.

Steve nodded.

“Perhaps you will find her at the White Wolf’s home.”

Steve’s brow furrowed. “White Wolf?”

The guard nodded. “Your friend. Sergeant Barnes.”

Steve’s jaw clenched. First, out of stupidity. Of course she was with Bucky. Why hadn’t he immediately gone there instead of bringing poor guards into his anxiety? Second, that terrible and ugly feeling found its way back into his gut.

“Thank you,” he told the guard before rushing out of the palace.

Steve made it to the outskirts, where Bucky’s hut resided, in record time. 

Without thinking about the ungodly hour, Steve’s fist tapped on the door of Bucky’s hut.

He didn’t hear movement on the other side, which wouldn’t be surprising since Bucky moved like a snake, unable to shake his assassin training.

The door started unlocking.

Steve expected to find Bucky disheveled with sleepy eyes. But it was clear that super soldier hadn’t been sleeping when Steve knocked on his door.

“Steve, you’re back,” Bucky commented with a lightness.

“Is Y/N here?” Steve asked, not meaning to skip the pleasantries and sound rude.

The question made Bucky shift his weight. “Yeah. Yeah, she’s here.” Then he opened the door wider and gestured for him to come in.

Steve quickly looked for Y/N to be awake somewhere in the hut. Instead, he found her fast asleep… in Bucky’s bed.

Bucky immediately saw what the situation could be misinterpreted as and cleared his throat. “She hasn’t been sleeping well… so she’s been here.” His voice was quiet, making sure he didn’t wake Y/N. Steve ignored Bucky, his eyes never leaving Y/N. He slowly walked forward until he was at the edge of the bed. Upon closer look, Steve realized that she was wearing one of his own t-shirts. One of the few he had since being on the run, which mean it was fraying and littered with holes here and there.

Steve gave a soft smile, finally relieved to see for himself that she was in the present, that she was – for the most part – ok.

He reached forward and brushed hair out of her face, placing it gently behind her ear.

Even in her sleep, Y/N sensed him. She sighed dreamily from just a whisper of his touch.

Steve then leaned back and finally turned his attention back to Bucky.

“Can we talk?” Then he looked at the door. “Outside,” he clarified.

Bucky winced even though Steve’s tone couldn’t have been more tranquil.

Both men gave one last glance at Y/N before shuffling out.

Bucky walked a few paces behind Steve, who didn’t stop walking until they were under the giant marula tree that was planted 50 yards from his hut.

Bucky waited patiently for Steve to speak first. But he seemed too lost in his head to begin.

Steve’s hands were on his hips as he stared into the darkness that surrounded them.

“You kissed her.”

Bucky’s eyes widened. “No, Steve, nothing happened. I wouldn’t–I’d never do that. To either of you. I swear she’s just been sleeping here. She didn’t want to be alone.”

Steve finally looked him in the eye. “That’s not what I’m talking about.”

“The day you fell from the train,” Steve continued. “You kissed her. She tried to get you to stay. Tried to do anything that would stop you from getting on that train. And you kissed her.”

Bucky was blindsided. “She-She told you about that?”

“Was she not supposed to?” Steve challenged with a fire in his eyes.

Bucky had seen it in Steve’s eyes before, but it had never been directed at him. Not even when they fought and he’d tried to kill him as the Winter Soldier.

“No. I mean, yes! Shit.” He shook his head at the fumbling of his words. “What I’m trying to say is that she has the right to tell you anything she wants.” Bucky cringed and pinched the bridge of his nose.

“You were always the one to get the girls,” Steve thought aloud. Then he even smiled. “I made a joke of it when she first told me. She thought I’d hate her. Pretty sure she was convinced it would be the thing that broke us up.”

“I almost didn’t think anything of it. Back then, you were in love with another girl every week. Every time, no matter what, you were convinced they were the one.” Steve’s jaw clenched as he turned to Bucky again. “But then, without fail, you’d be on to the next girl as if the last one never even existed.”

Bucky wait for him to continue. He was smart enough to know that this wasn’t his time to talk. So he just had to stand there and take it.

“It didn’t bother me. I never planned to even bring it up.” Steve sighed. “But then I realized how you treated Y/N the opposite of all them. She wasn’t just the flavor of the week. She had stood the test of time. But it’s not time, is it?” Steve waited a moment. He had to find the courage to finally say what had been eating away at him. “You’re in love with her.”

Bucky’s face was pained. There were no words. He couldn’t lie and tell Steve was wrong. But he was also too much of a coward to admit to the truth.

But he owed his best friend something.

“Steve…Steve, I’m sorry.” He felt sick. 

But Bucky was met with silence.

“Steve, please do something,” he begged.

“Do what?” He demanded.

“Hit me! Cuss me out! Tell me that you hate me!”

Steve took a step forward. “Hit you? Hate you?” Even saying the words aloud didn’t make it easier for his mind to wrap around them. How could he ever do either of those things? “You think I brought this up because I want to hurt you?”

“It’s what I deserve,” Bucky mumbled. 

Steve shook his head. “The most ridiculous part is that I can’t even blame you. Because I know you love everything about her that I love.”

“I didn’t mean for this to happen, Steve. I tried not – damnit! Do you know what it feels like to be in love with your best friend’s girl? I hate myself for it. I never wanted you to know. I tried my god damned hardest to keep it a secret.”

“Haven't you learned by now that you and I can’t keep secrets from each other?”

Bucky chuckled darkly at the comment. He ran his hand through his hair. “Well, if you’re not going to punch me… why did you bring it up then?”

“I don’t know.” Steve lowered his head. “I guess…I guess my jealousy finally made me snap.”

“Jealousy?” Bucky repeated with bewilderment. “Did you forget that you’re the one who already won the girl?”

“I messed up, Buck. I pushed her away. Left her here all alone. She almost died and I wasn’t there for her. But you were. And when I’m gone, you’re the one she goes to.” He sighed. “And as much as I hate to admit it, I still feel like that scrawny kid who was invisible to women. The women that were always falling for you.” He eyed Bucky with sadness. “What’s stopping Y/N from doing the same?”

“The fact that she’s in love with you, Steve.” Bucky answered immediately.

Before Steve could answer, the door of the hut opened.

Both men’s head whipped in the direction of the sound.

Y/N tiptoed out with a blanket wrapped around her.

Her eyes squinted, trying to adjust to the darkness. But even in the Wakandan night, she recognized Steve’s silhouette.

“Steve?” She gasped. 

Then she was running to him.

He tried to meet her, taking quick steps to shorten the distance.

Then she flung herself into his arms. Steve gripped her tightly, lifting her off of her feet. Her face was buried into his shoulder as he rubbed her back in comfort.

They stayed like that for a moment of two.

Bucky had no choice but to witness their love.

When Steve finally set her down, Y/N took in the scene she’d interrupted.

“What’s going on?” She whispered worriedly. “What’s happened?”

Bucky looked to Steve, letting him navigate the situation.

“Nothing. Everything’s fine. I just came to take you back to the palace with me.” He kissed her lips. “I missed you,” he sighed.

“OK…” Y/N gave him a shy smile, believing his words.

Steve held her hand and started leading her back up the hill.

Y/N only got a few steps before she paused. Steve looked at her questioningly. Then she turned and hurried back to Bucky.

Steve stood and watched as he heard Y/N whisper a ‘thank you’ and give him a warm hug. Bucky made eye contact with him as he met her embrace.

No, there was no way Bucky could’ve stopped himself from falling in love with Y/N.

She made that damn near impossible.

--------------------

CHAPTER 24

I don’t know how it happened, maybe it was the long weekend or whatever, but I found myself both motivated and inspired. Honestly, it might’ve been because I watched the new Little Women and Jo beat some sense into me lol. 

For the 3 people still reading this, I’d love to hear from you.