Acca paper F1 fia diploma in Accounting and Business Accountant in Business (AB/fab) exam kit

S EC T I O N 3
K APLA N PUBLISH ING
129 
INFORMATION TECHNOLOGY AND INFORMATION SYSTEMS IN 
BUSINESS 
48 B 
Only the second statement is correct. The first relates to operational level decisions. 
Strategic level decisions would usually require summarised, mainly external information. 
49 
A – TRUE 
Spreadsheets tend to be used to analyse data, such as lists of numbers rather than for long-
term storage (which would be a function of a database application). 
50 D 
The information has not been put in a user-friendly manner and cannot be easily 
understood by the users. 
51 A 
If there is a programme bug or a virus that affected the database, it may mean that the 
whole storage is affected and the entire set of data will be lost. 
52 B 
Only B is correct – the others are advantages of a manual accounting system. 
53 C 
These systems are used for routine tasks in which data items or transactions must be 
processed so that operations can continue. 
54 D 
An MIS might, for example, generate reports on total sales for each item using data from 
the transaction processing system. 
55 C 
This system can make decisions independently based on the predetermined criteria. It is 
also frequently used for giving recommendations in areas such as banking, medicine and 
law. 
56 A 
This would be a classic scenario for a decision support system (DSS). 
 
Download Free Acca,ca study materials from WWW.ACCOUNTANCYWALLS.COM

---

P AP E R F 1 ( F A B )
: A CCOU N TAN T IN B US INES S
 
130 
KA P LA N P UBL I SH IN G 
STAKEHOLDERS
57 A 
Internal includes employees and managers/directors; connected includes shareholders, 
customers, suppliers, and finance providers. The third stakeholder group is external which 
includes the community at large, government and trade unions. 
58 C 
Pressure groups are external to the organisation, but can sometimes influence a company’s 
decisions. They have no contractual link to the organisation, however, meaning that they 
are also secondary.