Accounting Information System

Reviewer Final Examination

Name: _______________________________________

True/False. Indicate whether the statement is true or false.

____ 1. The definition of fraud includes only acts of lies, tricks, and cunning.
____ 2. Software piracy involves using a piece of software without a license.
____ 3. In kiting, a perpetrator covers up a theft by transferring money between banks
____ 4. The round-down technique of perpetrating fraud is a method that may likely be used in a financial institution environment.
____ 5. Organizations should take advantage of every opportunity to invest in information technology in order to improve their AIS
____ 6. A control account contains all of the detailed subaccount data for a general ledger account.
____ 7. Lower bandwidth allows data to be transmitted faster
____ 8. A logical view refers to how, where, and by whom data are arranged and stored.
____ 9. Digital signatures are recognized as documented authorization.
____ 10. A threat is defined as any potential adverse or unwanted event that can be injurious to the AIS or the organization.
____ 11. An AIS designer, who is very competent with information technology skills, will be successful in designing an information
system regardless of his/her understanding of the organization that he/she is designing for. 

____ 12. A line represents the flow of data from a data source to a data destination. 
____ 13. An echo check can be used as a data encryption technique.
____ 14. Within an organization, it is acceptable to allow one person to both authorize sales transactions and record purchase
transactions

____ 15. Posting FAQs to a company's Web site significantly improves post sale customer support. 
____ 16. The three classifications of documentation include preventative documentation.
____ 17. A sequence check tests whether a batch of output data is in proper order
____ 18. A virus requires only an Internet connection to be transmitted.
____ 19. The AIS plays an important role in maintaining a strategic position
____ 20. Data and information are among an organization's most valuable assets. 
____ 21. If a company is willing to spend the money, it is possible for internal controls to guarantee all assets are protected.
____ 22. An accounting information system should capture the financial measures of a transaction, without regard to the
operational data of that transaction. 

____ 23. Special forms, called source documents, provide improved control over data collection.
____ 24. A limit check tests that data entered does not exceed a predetermined upper or lower amount.
____ 25. When making a design choice regarding the amount of information to provide to a decision maker, providing more
information is always better

Multiple Choice. Identify the choice that best completes the statement or answers the question.

____ 26. Which of the following best describes the sequence of the supply chain?
a. Raw materials supplier, manufacturer, retailer, c. Raw materials supplier, manufacturer,
distributor, and consumer distributor, retailer, and consumer
b. Retailer, distributor, manufacturer, raw d. Manufacturer, distributor, raw materials
materials supplier, and consumer supplier, retailer, and consumer
____ 27. Risk assessment evaluates threats to the organization and its data. This assessment involves a cost-benefit analysis of
any control procedure. Suppose that Myra Peterson was evaluating three control procedures to combat the risk of
improper approval of vendor invoices. Myra calculates the exposure at P20,000. Option A is no control procedure. This
leaves a probability of 10% and can be implemented at no cost. Option B costs P500 and leaves a probability of 6%.
Option C costs P700 and leaves a probability of 4%. Implementing both B and C leaves a probability of 2%. What should
Myra do?
a. Implement option b d. Implement option c
b. Implement option b and c e. None of the above
c. Implement option a
____ 28. Identify the three strategic positions which an organization might adopt
a. Variety-based, access-based, and needs- c. Customer-based, product-based, location-
based based
b. Customer-based, product-based, access- d. Access-based, needs-based, and product
based based
____ 29. One element of a good system of internal control involves segregation of duties. Which of the following sets of duties
could be assigned to a single individual?
a. Writing checks, performing a bank reconciliation, and handling cash
b. Updating the accounts receivable subsidiary ledgers, updating accounts payable subsidiary ledgers,
and approving write-off of uncollectible accounts
c. Writing checks, receiving checks in the mail, and handling cash
d. None of the above should be assigned to a single individual
e. Approving purchase orders, preparing receiving report, and updating inventory ledger
____ 30. Identify the two basic strategies noted in the text.
a. Low cost producer strategy and high quantity c. Product/service differentiation strategy and
producer strategy loss leader strategy
b. Low cost producer strategy and d. High quantity producer strategy and loss leader
product/service differentiation strategy strategy
____ 31. Which of the following is not one of the primary activities in the value chain of an organization?
a. Operations c. Outbound Logistics
b. Purchasing d. Marketing and Sales
____ 32. Identify the two basic strategies noted in the text
a. Low cost producer strategy and high quantity c. High quantity producer strategy and loss leader
producer strategy strategy
b. Product/service differentiation strategy and d. Low cost producer strategy and
loss leader strategy product/service differentiation strategy
____ 33. Bill wishes to trace his organization's purchase orders from original creation to final disposition. He should use a(n)
a. Data flow diagram d. Program flowchart
b. Internal control flowchart e. System flowchart
c. None of the above

____ 34. Which of the following is NOT one of the support activities in the value chain of an organization?
a. Firm Infrastructure c. Service
b. Human Resources d. Purchasing
____ 35. Maintaining a facility that is ready for quick installation of computer equipment for emergency use is called maintaining a
__________.
a. none of the above d. hot site
b. backup plan e. cold site
c. warm site

____ 36. Reliability refers to the characteristic of information whereby

a. Verifiable. c. Information is free from error or bias

b. Uncertainty is reduced d. Timely.

____ 37. A fraud which is perpetrated by scrambling a company's files is a:

a. data fraud. d. none of the above
b. two of the above. e. output fraud.
c. input fraud. f. computer instructions fraud.
____ 38. Anomalies can occur in a poorly designed database. One type of anomaly occurs when the removal of a record in the
customer table inadvertently removes information about sales. What is the name of this anomaly?
a. None of the above d. Erase anomaly
b. Delete anomaly e. Update anomaly
c. Cut anomaly f. Insert anomaly
____ 39. Which of the following is NOT a characteristic of useful information?
a. Timely c. Relevant
b. Cost-effective d. Verifiable
____ 40. In order for an accounting information system to meet the needs of systems users, one must take into account the types
of decisions that are made. Decisions vary from repetitive and routine to nonrecurring and non-routine. How would you
classify a decision where no framework or model exists for the decision?

a. Semi-structured c. All of the above

b. Unstructured d. Structured

____ 41. A rectangle in a flowchart represents:

a. A computer processing operation d. A decision
 b. A manual operation e. Input/output
c. None of the above f. An auxiliary operation
____ 42. A foreign key imposes a specific kind of integrity to related tables. What is the name of this integrity?
a. Referential c. Expatriate
b. Schema d. Data
____ 43. Which symbol would represent the actual physical time card?
a. None of the above d. Rectangle
b. Parallel horizontal lines e. Line
c. Circle

____ 44. The third function of the AIS is to provide adequate internal controls to accomplish three basic objectives. Identify the
improper objective.
a. Ensure that the information that is produced by c. Ensure that the information that is produced by
the system is relevant the system is reliable
b. Safeguard organizational assets, including its d. Ensure that business activities are performed
data efficiently and in accordance with
management's objectives while also
conforming to any applicable regulatory
policies
____ 45. While an accounting information system supports each of the organization's primary activities in the value chain as well as
many of the support activities, it can only be categorized into one of the activities. Into which activity is the accounting
information system categorized?
a. Operations c. Service
b. Technology d. Firm Infrastructure
____ 46. The process of electronically remitting cash payment is called
a. EFT. c. FVAN
b. FEDI d. ASP
____ 47. Which of the following cannot be blank (null)?
a. Two of the above cannot be null d. Connecting key
b. Primary key e. Foreign key
c. Secondary key f. None of the above can be null.
____ 48. Listed below are the four of the characteristics that make information useful and meaningful. Pick the characteristic that
relates to information's ability to reduce uncertainty
a. Understandable c. Complete
b. Verifiable d. Relevant
____ 49. How can management reasonably ensure that business activities are performed in accordance with their objectives?
a. None of the above c. Oversee each employee sufficiently to ensure that
he/she is performing all his/her duties correctly
b. Provide each employee with written d. Spot check each employee to ensure that he/she is
descriptions of company procedures. performing his/her duties correctly
Periodically evaluate each employee's
performance with regard to compliance with
company procedures
____ 50. An intranet

a. none of the above c. provides everyone access to the World Wide Web.
b. allows two or more companies to share internal d. provides a company an internal means of
information via the World Wide Web communicating via the World Wide Web.
____ 51. Third normal form is a term used to describe:
a. a package containing the three levels of d. a yoga position used for meditation
schema
b. a model that has been through three revisions e. a database that is well structured
c. a table that has three columns

____ 52. While general ledgers are used to summarize every asset, liability, equity, revenue, and expense account, subsidiary
ledgers are used to summarize subaccounts for particular general ledger accounts. Identify the general ledger account
that typically does not have a subsidiary ledger.
a. Accounts Receivable c. Purchases
b. Inventory d. Fixed Assets
____ 53. Accounting Information Systems (AIS) is most likely applicable to which area of accounting?
a. All of the above are applicable to AIS. c. Tax accounting
b. Management consulting d. Public Accounting
____ 54. A chart of accounts:
a. is a list of all permanent accounts in the c. provides an audit trail
organization. Temporary accounts, such as
revenue and expense accounts, are not
included in the chart of accounts.
b. None of the above d. is a list of all accounts in the organization with
each account identified by a three- or four-digit
 code
____ 55. A(n) __________ is a list of authorized user ID numbers and passwords along with the files and programs to which each
user ID has permission.
a. authentication scheme d. access control matrix
b. authenticator e. roll back
c. none of the above

____ 56. Which of the following accurately depicts the components of an accounting information system?
a. People, procedures, and paper c. Procedures, paper, and information technology
b. People, procedures, and information d. People, forms, and reports
technology

____ 57. Which of the following is NOT a "primary activity" that directly provides value to the customer?

a. Outbound logistics c. Human resources

b. Operations d. Inbound logistics

____ 58. The posting process:

a. summarizes the amounts recorded in the c. is used to place post-it notes on all items that
journals to the ledgers need attention
b. is used to meter the outgoing mail d. occurs as needed
____ 59. Which of the following statements is not true with respect to the characteristics of the Master and the Transaction files?
a. A master file should only contain data that are of a permanent or semi-permanent nature
b. A transaction files contain records that hold the details of daily events affecting an attribute of the
master file.
c. A transaction file is similar to a ledger in a manual accounting system.
d. Records in the transaction file are used to update some of the data in the master file.
____ 60. Which of the following is NOT one of the five major business processes or transaction cycles?
a. All of the above are major cycles. c. Production
b. Financing d. Expenditure
____ 61. In a bookkeeping system of paper journals and ledgers, how would one represent the posting of transactions in a journal
to the ledgers?
a. A rectangle d. A parallelogram
b. A diamond e. None of the above
c. A trapezoid

____ 62. Which documentation technique best reveals communication inadequacies in a manual accounting system?
a. Program flowchart c. System flowchart
b. Data flow diagram d. Documentation flowchart
____ 63. "Get me the date attribute of the third tuple in the sales order relation." What is being requested?
a. none of the above d. The person wants the value in the date field of
the third record in the sales order table.
b. The person wants the value in the date field in e. The person wants the value in the date field of
the third row of the sales order item table. the third table that is related to sales order.
c. The person wants the value in the date field of
the third sales order that is related to the sales
order item table
____ 64. A(n) __________ consists of individual user views of portions of the database.
a. Conceptual-level schema d. Internal-level schema
b. External-level schema e. Schema
c. User-level schema

____ 65. One of the main differences between DFDs and flow charts is
a. Flowchart models the data of a business, a DFD models the flows of data in a business
b. DFD does not show the sequence of processes, where the flowchart does
c. DFD models data at the physical level, a flowchart models data at the logical level
d. All of the above are main differences
____ 66. Which of the following describes the characteristics of a systems flowchart?
a. The flowchart begins by showing where the data originate and how it is input.
b. Excellent method for describing information flow and procedures.All of the above are true.
c. Many times, the flowchart reflects that output from one process becomes input to another process.
d. The portion of a systems flowchart that is related to the logic a computer uses to process a task is
shown as a program flowchart.
e. All of the above are true.
____ 67. An accounting information system produces more than financial statements. In fact, it is relied upon to produce detailed
operational information about the organization's performance. Where are the data collected from to generate this
operational information?
 a. Product Cycle c. Expenditure Cycle
b. All of the above d. Revenue Cycle
____ 68. A star configuration would:
a. use a BUS to transmit data to the server. c. would wire each PC to two other PC's on the
network.
b. have each device wired directly to the server. d. none of the above
____ 69. Within the component of control activities, one would encounter:
a. all of the above. d. segregation of duties.
b. organizational structure. e. estimates of exposure.
c. human resources policies and practices. f. management's philosophy.
____ 70. A check that retrieves and displays information related to a particular data input in order for the data entry clerk to
determine if the correct input has been entered is a __________.
a. sign check d. validity check
b. completeness check e. closed-loop verification
c. none of the above

____ 71. Mike wants to build a data flow diagram for the payroll processing function of Mike's Mail Order Inc. As he studies the
system he notes that it needs information from a variety of sources. For example, the payroll system needs employee
data from human resources and time card information from each department. The payroll system also provides
information to a variety of sources. For example, it provides tax reports to government agencies, a payroll report to
management, pay information to employees, and cash disbursement information to the general ledger.
Which symbol would be used to represent the government agencies?
a. Line c. Rectangle
b. Parallel horizontal lines d. Circle
____ 72. Which symbol would represent the preparation of employee checks? 
a. Rectangle c. Circle
b. Parallel horizontal lines d. Line
____ 73. Information can improve decision making in what way?

a. It identifies situations requiring management c. All of the above.

action.

b. It provides a basis for choosing among d. Provides valuable feedback that can be used
alternative actions to improve future decisions.

____ 74. Communication software manages data flow across a network by performing the following functions:
a. controlling the transfer of data, files and c. controlling the transfer of data, files and
messages. messages.
b. controlling access to network devices. d. all of the above.
____ 75. Peter Myra and Associates operate a decorative stone and brick wholesale operation. Much of their inventory is stored
outdoors. They have decided to put up a fence to safeguard their inventory. This would be considered a __________.
a. none of the above d. detective control
b. prescriptive control e. corrective control
c. preventative control

____ 76. When data are divided into small packets and encrypted in order to be sent across the Internet, this is called __________.
a. Tunneling d. none of the above
b. two of the above e. a firewall
c. a checkpoint f. electronic vaulting
____ 77. A distributed data processing system would have:
a. terminals in the warehouse and factory. c. a central computer linked to computers in the
warehouse and factory
b. none of the above d. separate computers in the warehouse and
factory.
____ 78. Flowcharting symbols can be divided into categories. Which of the following is not one of the categories?
a. Flow and miscellaneous symbols d. All are proper categories.
b. Input/output symbols e. Storage symbols
c. Two incorrect categories are shown. f. Processing symbols
____ 79. One of the three basic functions of an AIS is to collect and store data about the organization's business activities and
transactions efficiently and effectively. In a manual system the process of performing this function follows the order of
a. source documents, journalizing, posting c. source documents, ledgerizing, posting
b. journalizing, ledgerizing, posting d. posting, journalizing, source documents
____ 80. Identify the three strategic positions which an organization might adopt.
a. Customer-based, product-based, access- c. Customer-based, product-based, location-
based based
b. Variety-based, access-based, and needs- d. Access-based, needs-based, and product
based based
____ 81. A network type working in close proximity to and connecting many devices such as PCs, printers, and fax machines is
called a: 

a. VPN c. LAN
b. ring d. WAN
____ 82. What is data?
a. The same thing as information c. All of the debit and credit information about
each transaction
b. A character in the Star Trek series d. All of the facts that are collected, stored, and
processed by an information system
____ 83. A digital certificate:
a. is used to identify the owner of a private key c. is an electronic message uniquely identifying
and related public key. the message sender.
b. is a summary of a plain text document. d. is a reliable third party that authenticates the
message sender.
____ 84. A denial of service attack occurs when the perpetrator:
a. eavesdrops. d. installs a logic time bomb.
b. uses Internet terrorism. e. all of the above.
c. sends e-mail bombs f. cracks a computer system.
____ 85. How can a company reduce losses attributable to an occurrence of fraud?
1. Develop a contingency plan
2. Maintain adequate insurance
3. Store backups of programs as data in a secure offsite location
4. Segregate duties
5. Use forensic accountants

a. 2, 3, and 4 d. 1, 2, and 3
b. 1, 2, and 4 e. 1, 2, 3, 4, and 5
c. 1,2, and 5 f. 2, 3, and 5
____ 86. A system where a user sends requests for data; where the data is supplied by the server; and where the user does the
necessary processing on the local PC is called a
a. distributed data processing c. decentralized system.
b. client/server configuration. d. distributed database system.
____ 87. Most frauds involve three steps. These steps are
a. none of the above d. decrease assets, increase expenses,
misappropriation.
b. access, opportunity, need. e. theft, conversion, concealment.
c. input, processing, output

____ 88. A manual AIS begins with the capture of information from source documents. These source documents could vary from
scraps of paper to notepads or even blackboards. However, transaction data are most easily and effectively captured if
the source documents are well designed. Which of the following is not an element of a well-designed source document?
a. Use multiple-part forms to facilitate proper c. Minimize the use of codes and checkoffs
distribution of the data
b. Group logically related information d. Prenumber documents
____ 89. Management by exception:
a. is a technique whereby exceptional c. is a technique of hands-off management,
performance is guaranteed unless current performance does not meet the
expectations established in the budget
b. requires a periodic comparison of each unit's d. None of the above
activities with past performance
____ 90. Which of the following is not a control that helps preserve the accuracy and completeness of data processing and stored
data?
a. All of the above help preserve the accuracy d. External data reconciliation
and completeness of data processing and
stored data.
b. Exception reporting e. File conversion controls
c. Control account reconciliation f. Data currency checks
____ 91. What risks/threats do source data controls alleviate?
a. Sabotage d. Fire
b. Invalid, incomplete, or inaccurate data input e. None of the above
c. Inaccurate processing

____ 92. Every company has the goal of making fraud less likely to occur. Which of the following are likely to help a company
achieve this goal?
a. All of the above d. Proper hiring and firing practices
b. Managing disgruntled employees e. Requiring signed confidentiality agreements
 c. Two of the above

____ 93. A check that determines if data entered into a field of a record are of the proper type is a __________ check
a. none of the above d. sign
b. field e. echo
c. validity f. capacity
____ 94. Which of the following does not influence the design of an Accounting Information System (AIS)?

a. Business strategy c. Information Technology

b. Organizational culture d. Legal environment

____ 95. What is data?

a. All of the debit and credit information about c. The same thing as information
each transaction

b. All of the facts that are collected, stored, and d. The output which results from the input of
processed by an information system information

____ 96. While more is often considered better, we reach a point at which our human minds cannot effectively absorb and process
more information. This condition is called
a. Neural Collapse c. Information Overload
b. None of the above d. Decision Aid Deficient
____ 97. Which of the following is not one of the three important functions that an accounting information system performs?

a. It processes data into information that is useful c. It collects and stores data about activities and
for making decisions that enable management transactions so that the organization can
to plan, execute, and control activities. review what has happened in the business.
b. It assures that management's decisions d. It provides adequate controls to safeguard the
optimize the profitability of the company. organization's assets, including its data. These
controls ensure that the data is available when
needed and that it is accurate and reliable.
____ 98. Which of the following is not one of the three important functions that an accounting information system performs?
a. It collects and stores data about activities and c. It processes data into information that is useful
transactions so that the organization can for making decisions that enable management
review what has happened in the business. to plan, execute, and control activities.
b. It provides adequate controls to safeguard the d. It assures that management's decisions
organization's assets, including its data. These optimize the profitability of the company.
controls ensure that the data is available when
needed and that it is accurate and reliable.
____ 99. Which of the following is not a guideline in preparing flowcharts?
a. Divide the flowchart into columns. d. All of the above are guidelines.
b. Draw a rough sketch. e. Identify exception procedures by using the
annotation symbol.
c. Use off-page connectors to move from page to f. Understand the systems before flowcharting.
page.
____ 100. When proper segregation of duties has been performed, fraud is less likely to occur. However segregation of duties can
be thwarted through __________.
a. reconciliation d. collusion
b. machine failure e. none of the above
c. confidence f. exposure
____ 101. The file-oriented approach to data storage creates a set of files for each application program. The database approach
combines all of the files in a database and lets the application programs pull the data that they need through a DBMS.
Which of the following statement(s) is/are correct?
a. The database approach separates the logical view of data from the physical view.
b. All of the above are correct.
c. The database approach reduces the amount of data redundancy in an organization.
d. Two of the above are correct
e. The database approach views data as an organizational resource that should be managed by the
organization rather than by individual departments.
____ 102. An accounting information system adds value to an organization in many ways. Which of the following is not a way in
which the AIS adds value?
a. All of the above are ways in which an AIS adds c. Monitoring outputs for defects to increase
value to the organization. product quality
b. Monitoring outputs for defects to reduce the d. Providing more accurate information
amount of waste
____ 103. Portable computers create a number of fraud threats. What policies might help a company protect itself against losses
due to portable computers?
a. Segregate duties d. Monitor hacker information
b. None of the above e. Use fraud detection software
c. Monitor system activities f. Require vacations
____ 104. A fraud perpetrated by tricking a person into disclosing confidential information, such as a password, is called:
a. social engineering. d. hacking.
b. a Trojan horse. e. none of the above.
c. scavenging. f. password cracking.
____ 105. Threats to an accounting information system come from many sources. The four primary types of threats have been
identified. Which of the following is not one of the four types?
a. Intentional acts (computer crimes) d. Natural and political disasters
b. Software errors and equipment malfunctions e. None of the above
c. Unintentional acts

____ 106. Many companies are very wary of Internet security. Which of the following is effective in reducing a company's Internet
risk?
a. Set up an Internet server that isn't attached to d. None of the above
any other computer systems
b. Deny access to the Internet e. All of the above
c. Two of the above f. Create a one-way, outgoing Internet
connection
____ 107. Specific types of duties must be kept separate in order to achieve good internal control. Which of the following
must not be performed by the individual responsible for receiving cash from the customers?
a. Writing off uncollectable customer accounts c. Authorizing the receipt of goods
b. Managing the purchases journal d. Updating shipping records for goods sold
____ 108. If a company wishes to improve detection methods, they should do all of the following except:
a. use forensic accountants. d. encrypt data.
b. set up a fraud hot line. e. conduct frequent audits.
c. use fraud detection software. f. all of the above improve detection of fraud.
____ 109. Which identification device evaluates physical characteristics?
a. Biometric identification c. Knowledge identification
b. None of the above d. Possession identification
____ 110. Which of the following must not be performed by the person responsible for custody of inventory?
a. Receiving cash from customers c. Authorization to move inventory to shipping
b. Authorization to write off bad debt d. Paying cash to vendors
____ 111. Three conditions are necessary for a fraud to occur. These three conditions are:
a. no separation of duties, need, and no d. need, dissatisfaction, and challenge.
independent performance checks.
b. none of the above e. challenge, motivation, and failure to enforce
internal controls.
c. pressure, opportunity, and rationalization

____ 112. Data are stored on computer systems in files. The two basic file types are:
a. Master and Transaction c. Master File and Accounts Receivable File
b. Master and Database. d. Transaction and DBMS
____ 113. What is a hash total?
a. The sum of a dollar field d. None of the above
b. The number of lines of data entered e. The grand total of all rows and all columns
processed
c. The number of documents processed

____ 114. General authorization is different than specific authorization. With general authorization an employee in the proper
functional area can: 
a. all of the above d. authorize typical purchases of inventory items.
b. approve normal customer credit limits. e. approve sales returns and allowances
c. endorse checks for deposit.

____ 115. Which of the following is not one of the support activities in the value chain of an organization? 
a. Firm Infrastructure c. Technology
b. Human Resources d. Purchasing
____ 116. What types of threats confront a company?
a. Operational d. Information
b. Strategic e. Financial
c. All of the above

____ 117. An attribute that is used as a linkage from records in one table to a record in another table is specified as the
__________.
a. Primary key c. Foreign key
b. Pointer field d. Secondary key
____ 118. How would the payroll report be represented?
 a. Circle c. Rectangle
b. Parallel horizontal lines d. Line
____ 119. A widely used method that uses the same key to encrypt and decrypt a data transmission is referred to as: 
a. digital signature. c. none of the above
b. DES. d. PKI.
____ 120. AIS adds value to an organization by:

a. Improving efficiency c. Improving the internal control structure.

b. all of the above d. Sharing knowledge
Accounting Information System
Answer Section

1. F 41. A 81. C
2. T 42. A 82. D
3. T 43. A 83. A
4. T 44. A 84. C
5. F 45. D 85. D
6. F 46. A 86. B
7. F 47. B 87. D
8. F 48. D 88. C
9. T 49. B 89. C
10. T 50. D 90. D
11. F 51. E 91. B
12. F 52. C 92. A
13. F 53. A 93. B
14. T 54. B 94. D
15. T 55. D 95. B
16. F 56. B 96. C
17. F 57. C 97. B
18. F 58. A 98. C
19. T 59. C 99. D
20. T 60. A 100. D
21. F 61. C 101. B
22. F 62. D 102. A
23. T 63. D 103. B
24. T 64. B 104. A
25. F 65. B 105. E
26. C 66. E 106. E
27. D 67. B 107. A
28. A 68. B 108. D
29. C 69. D 109. A
30. D 70. E 110. C
31. B 71. C 111. C
32. D 72. C 112. A
33. C 73. C 113. D
34. C 74. D 114. A
35. E 75. C 115. D
36. C 76. A 116. C
37. A 77. C 117. C
38. B 78. C 118. D
39. B 79. A 119. B
40. B 80. C 120. B