Test Bank for Accounting Information Systems (16th Global Edition) – Multiple Choice Questions & Practice Tests | Romney, Steinbart

Test Bank
for
Accounting Information Systems
(16th Global Edition)




By
Marshall B. Romney
Paul J. Steinbart
Scott L. Summers
David A. Wood

ISBN: 9781292468457

, CONTENTS
PART 1: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION
SYSTEMS
1. Accounting Information Systems: An Overview
2. Overview of Transaction Processing and Enterprise Resource Planning Systems
3. Systems Documentation Techniques
PART 2: DATA ANALYTICS
4. Relational Databases
5. Introduction to Data Analytics in Accounting
6. Transforming Data
7. Data Analysis and Presentation
PART 3: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
8. Fraud and Errors
9. Computer Fraud and Abuse Techniques
10. Control and Accounting Information Systems
11. Controls for Information Security
12. Confidentiality and Privacy Controls
13. Processing Integrity and Availability Controls
PART 4: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
14. The Revenue Cycle: Sales to Cash Collections
15. The Expenditure Cycle: Purchasing to Cash Disbursements
16. The Production Cycle
17. The Human Resources Management and Payroll Cycle
18. General Ledger and Reporting System
PART 5: THE REA DATA MODEL
19. Database Design Using the REA Data Model
20. Implementing an REA Model in a Relational Database
21. Special Topics in REA Modeling
PART 6: THE SYSTEMS DEVELOPMENT PROCESS
22. Introduction to Systems Development and Systems Analysis
23. AIS Development Strategies
24. Systems Design, Implementation, and Operation

,Chapter No. 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.
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
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.
B) system conflict.
C) goal inconsistence.
D) goal conflict.
Answer: D
Concept: The concept of information
Objective: Learning Objective 1
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.
B) system congruence.
C) goal congruence.
D) goal match.
Answer: C
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking




1
© 2025 Pearson Education Ltd.

, 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
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.
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
AACSB: Analytical Thinking

6) An accounting information system (AIS) processes ________ to provide users with ________.
A) data; information
B) data; transactions
C) information; data
D) data; benefits
Answer: A
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking

7) ________ information reduces uncertainty, improves decision makers' ability to make
predictions, or confirms expectations.
A) Timely
B) Accurate
C) Relevant
D) Complete
Answer: C
Concept: Information needs and business processes
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking




2
© 2025 Pearson Education Ltd.