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ACCA Applied Skills · Performance Management · Management information systems

Which of the following is an example of data rather than information?

A list of individual invoice amounts keyed in but not yet totalled or analysed is data. Data are raw facts without context. The variance report, on-time delivery dashboard and cash flow forecast have all been processed and are useful for decisions, so they are information.

  1. AA list of individual invoice amounts keyed in from supplier documents, not yet totalled or analysedCorrect
  2. BA variance report comparing actual and budgeted material costs by product
  3. CA dashboard showing the percentage of orders delivered on time this quarter
  4. DA forecast of next year's cash flows prepared for the board

Explanation

Data are raw, unprocessed facts. Individual invoice amounts that have not been totalled or analysed have no context for decisions. The variance report, dashboard percentage and cash flow forecast are all processed outputs that support decisions, so they are information.

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