TEST BANK
Accounting Information Systems, | 16th edition
By Marshall B. Romney, Paul J. Steinbart
TE
ST
SO
LU
TI
O
N
,Table of Content
PART 1: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION
SYSTEMS
Accounting Information Systems: An Overview
Overview of Transaction Processing and Enterprise Resource Planning Systems
Systems Documentation Techniques
PART 2: DATA ANALYTICS
Relational Databases
Introduction to Data Analytics in Accounting
TE
Transforming Data
Data Analysis and Presentation
PART 3: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
Fraud and Errors
ST
Computer Fraud and Abuse Techniques
Control and Accounting Information Systems
Controls for Information Security
Confidentiality and Privacy Controls
SO
Processing Integrity and Availability Controls
PART 4: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
The Revenue Cycle: Sales to Cash Collections
The Expenditure Cycle: Purchasing to Cash Disbursements
The Production Cycle
LU
The Human Resources Management and Payroll Cycle
General Ledger and Reporting System
PART 5: THE REA DATA MODEL
Database Design Using the REA Data Model
TI
Implementing an REA Model in a Relational Database
Special Topics in REA Modeling
PART 6: THE SYSTEMS DEVELOPMENT PROCESS
O
Introduction to Systems Development and Systems Analysis
AIS Development Strategies
N
Systems Design, Implementation, and Operation
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Accounting Information Systems, 16e (Romney)
Chapter 1 Conceptual Foundations of Accounting Information Systems
1 Distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
1) Which of the following statements below shows the contrast between data and information?
A) Data is the primary output of an accounting information system.
B) Information is the primary output of an accounting information system.
TE
C) Data is more useful in decision making than information.
D) Data and information are the same.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
ST
Difficulty: Easy
AACSB: Analytical Thinking
2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
system as a whole, it creates
A) system inconsistence.
SO
B) system conflict.
C) goal inconsistence.
D) goal conflict.
Answer: D
Concept: The concept of information
Objective: Learning Objective 1
LU
Difficulty: Easy
AACSB: Analytical Thinking
3) When a subsystem achieves its goals while contributing to the organization's overall goal, it is
called
A) system match.
TI
B) system congruence.
C) goal congruence.
D) goal match.
Answer: C
O
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
N
AACSB: Analytical Thinking
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4) Information is best described as
A) raw facts about transactions.
B) data that has been organized and processed so that it is meaningful to the user.
C) facts that are useful when processed in a timely manner.
D) the same thing as data.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
TE
AACSB: Analytical Thinking
5) The value of information can best be determined by
A) its usefulness to decision makers.
B) its relevance to decision makers.
ST
C) the benefits associated with obtaining the information minus the cost of producing it.
D) the extent to which it optimizes the value chain.
Answer: C
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Moderate
SO
AACSB: Analytical Thinking
6) An accounting information system (AIS) processes to provide users with .
A) data; information
B) data; transactions
C) information; data
LU
D) data; benefits
Answer: A
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
TI
7) information reduces uncertainty, improves decision makers' ability to make
predictions, or confirms expectations.
O
A) Timely
B) Reliable
C) Relevant
D) Complete
N
Answer: C
Concept: Information needs and business processes
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
oiuytrew
Accounting Information Systems, | 16th edition
By Marshall B. Romney, Paul J. Steinbart
TE
ST
SO
LU
TI
O
N
,Table of Content
PART 1: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION
SYSTEMS
Accounting Information Systems: An Overview
Overview of Transaction Processing and Enterprise Resource Planning Systems
Systems Documentation Techniques
PART 2: DATA ANALYTICS
Relational Databases
Introduction to Data Analytics in Accounting
TE
Transforming Data
Data Analysis and Presentation
PART 3: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
Fraud and Errors
ST
Computer Fraud and Abuse Techniques
Control and Accounting Information Systems
Controls for Information Security
Confidentiality and Privacy Controls
SO
Processing Integrity and Availability Controls
PART 4: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
The Revenue Cycle: Sales to Cash Collections
The Expenditure Cycle: Purchasing to Cash Disbursements
The Production Cycle
LU
The Human Resources Management and Payroll Cycle
General Ledger and Reporting System
PART 5: THE REA DATA MODEL
Database Design Using the REA Data Model
TI
Implementing an REA Model in a Relational Database
Special Topics in REA Modeling
PART 6: THE SYSTEMS DEVELOPMENT PROCESS
O
Introduction to Systems Development and Systems Analysis
AIS Development Strategies
N
Systems Design, Implementation, and Operation
, kjhgfdsa
Accounting Information Systems, 16e (Romney)
Chapter 1 Conceptual Foundations of Accounting Information Systems
1 Distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
1) Which of the following statements below shows the contrast between data and information?
A) Data is the primary output of an accounting information system.
B) Information is the primary output of an accounting information system.
TE
C) Data is more useful in decision making than information.
D) Data and information are the same.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
ST
Difficulty: Easy
AACSB: Analytical Thinking
2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
system as a whole, it creates
A) system inconsistence.
SO
B) system conflict.
C) goal inconsistence.
D) goal conflict.
Answer: D
Concept: The concept of information
Objective: Learning Objective 1
LU
Difficulty: Easy
AACSB: Analytical Thinking
3) When a subsystem achieves its goals while contributing to the organization's overall goal, it is
called
A) system match.
TI
B) system congruence.
C) goal congruence.
D) goal match.
Answer: C
O
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
N
AACSB: Analytical Thinking
oiuytrew
, kjhgfdsa
4) Information is best described as
A) raw facts about transactions.
B) data that has been organized and processed so that it is meaningful to the user.
C) facts that are useful when processed in a timely manner.
D) the same thing as data.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
TE
AACSB: Analytical Thinking
5) The value of information can best be determined by
A) its usefulness to decision makers.
B) its relevance to decision makers.
ST
C) the benefits associated with obtaining the information minus the cost of producing it.
D) the extent to which it optimizes the value chain.
Answer: C
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Moderate
SO
AACSB: Analytical Thinking
6) An accounting information system (AIS) processes to provide users with .
A) data; information
B) data; transactions
C) information; data
LU
D) data; benefits
Answer: A
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
TI
7) information reduces uncertainty, improves decision makers' ability to make
predictions, or confirms expectations.
O
A) Timely
B) Reliable
C) Relevant
D) Complete
N
Answer: C
Concept: Information needs and business processes
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
oiuytrew
