Which data flow diagram shows what activities the system is ...

[Mr.Thesaxman]

Which data flow diagram shows what activities the system is performing without having to specify how, where, or by whom the activities are accomplished?
 a. context diagram
  b. physical data flow diagram
  c. systems flowchart
  d. logical data flow diagram

Question 2

(Journal entries - property tax accounting)
 
  Prepare entries to record the following transactions and events related to Dominguez County's property taxes for the year beginning January 1, 2013:
 
  a. To raise property tax revenues of 940,000, the County sends bills to property owners totaling 950,000 . This will provide 10,000 for uncollectible taxes and refunds. The County makes no provision for possible tax refunds.
  b. Shortly after receiving his 5,000 tax bill, Harold appeals his assessment. His tax bill is reduced by 1,000 . He then pays the remaining 4,000 that is due.
  c. Dominguez County receives 900,000 in cash from taxpayers (other than Harold) who make timely payment on their taxes.
  d. Brown's home is destroyed by fire. He declares bankruptcy and the County writes off his 3,000 tax bill as uncollectible.
  e. C. Blacke and D. Wight, who received bills totaling 8,000, are unable to pay on time. The County bills them 300 for interest. They subsequently pay the taxes plus interest. (Do not make an adjustment for delinquent taxes receivable for C. Blacke and D. Wight as this entry is only made at year-end.)
   f. At year-end, the County declares all unpaid property taxes to be delinquent. Interest and penalties amounting to 1,500 is assessed against the delinquent taxpayers and is considered available.
   g. The County decides to increase its allowance for uncollectible taxes by 1,000

[Pamela.irrgang@yahoo.com]

Answer to Question 1

D

Answer to Question 2

a. Property taxes receivable 950,000
Allowance for refunds and uncollectible taxes 10,000
Revenues - property taxes 940,000

b. Cash 4,000
Allowance for refunds and uncollectible taxes 1,000
Property taxes receivable 5,000

c. Cash 900,000
Property taxes receivable 900,000

d. Allowance for refunds and uncollectible taxes 3,000
Property taxes receivable 3,000

e. Interest and penalties receivable 300
Revenues - interest and penalties 300

Cash 8,300
Property taxes receivable 8,000
Interest and penalties receivable 300

f. Property taxes receivable - delinquent 34,000
Property taxes receivable 34,000

Interest and penalties receivable 1,500
Revenues - interest and penalties 1,500

Allowance for refunds and uncollectible taxes 6,000
Allowance for refunds and uncollectible taxes - delinquent 6,000

g. Revenues - property taxes 1,000
Allowance for refunds and uncollectible taxes - delinquent 1,000