Accounting Information Systems
3rd Edition
by Vernon Richardson
Chapters 1-18
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Course Resource
This complete test bank for Accounting Information Systems (3rd Edition) by Vernon
Richardson, Katie Terrell, and Ryan Teeter provides comprehensive exam-style questions
covering Chapters 1–18. It includes multiple-choice, true/false, and application-based
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scenario questions designed to assess understanding of AIS concepts and their use in
modern accounting practice.
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Format: Test Bank
Edition: 3rd edition
Coverage: Chapters 1-18
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© SCOREVAULT
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,TABLE OF CONTENT
PART ONE: AIS and the Business
Ch. 1 Accounting Information Systems and Firm Value
Ch. 2 Accountants as Business Analysts
Ch. 3 Data Modeling
Ch. 4 Relational Databases and Enterprise Systems
PART TWO: Business Processes
Ch. 5 Sales and Collections Business Process
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Ch. 6 Purchases and Payments Business Process
Ch. 7 Conversion Business Process
Ch. 8 Integrated Project
Ch. 9 Reporting Processes and eXtensible Business Reporting Language (XBRL)
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PART THREE: Data Analytics and Emerging Technologies in AIS
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Ch. 10 Data Analytics in Accounting: Concepts and the AMPS Model
Ch. 11 Data Analytics in Accounting: Tools and Practice
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Ch. 12 Emerging Technologies: Blockchain and AI Automation
PART FOUR: Managing and Evaluating AIS
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Ch. 13 Accounting Information Systems and Internal Controls
Ch. 14 Information Security and Computer Fraud
Ch. 15 Monitoring and Auditing AIS
PART FIVE: Optional AIS Topics
Ch. 16 The Balanced Scorecard, Business Model Canvas, and Business Value of Information
Technology
Ch. 17 Evaluating AIS Investments
Ch. 18 Systems Development and Project Management for AIS.
, Chapter 1 Accounting Information Systems and Firm Value
1) Accounting and Finance is a primary activity in the value chain.
ANSWER: FALSE
Diff: 1
Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making All Chapters
2) Accounting Information Systems at this date are all computerized.
ANSWER: FALSE All Answers
Diff: 1
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Topic: Data versus Information
Learning Objective: 01-02 Distinguish among data, information, and an information system.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
3) Business value includes all those items, events and interactions that determine the financial health
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and well-being of the firm.
ANSWER: TRUE
Diff: 1
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Topic: The Value Chain and Accounting Information Systems
Learning Objective: 01-04 Describe how business processes affect the firm's value chain.
Bloom's: Remember
AACSB: Reflective Thinking
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AICPA: BB Industry; FN Decision Making
4) The Certified Information Technology Professional (CITP) is a professional designation for those
with a broad range of technology knowledge and does not require a CPA.
ANSWER: FALSE
Diff: 1
Topic: Role of Accountants in Accounting Information Systems
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Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and explain certifications
related to accounting information systems.
Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
5) The Certified Information Systems Auditor (CISA) is a professional designation generally sought
by those performing IT audits.
ANSWER: TRUE
Diff: 1
Topic: Role of Accountants in Accounting Information Systems
Learning Objective: 01-03 Distinguish the roles of accountants in providing information, and explain certifications
related to accounting information systems.
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, Bloom's: Remember
AACSB: Reflective Thinking
AICPA: BB Industry; FN Decision Making
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