Test Bank for Accounting Information Systems: A Practitioner Emphasis 7th Edition by Heagy & Lehmann – All Chapters Verified A+ Grade Solutions 2026–2027

Test Bank for Accounting Information Systems: A
Practitioner Emphasis 7th Edition | Cynthia Heagy &
Constance Lehmann | All Chapters Verified A+ Grade
Solutions 2026–2027

All chapters covered




1

,Accounting Information Systems A Practitioner Emphasis, 7e Cynthia Heagy Constance
Lehmann (Test Bank All Chapters, 100% Original Verified, A+ Grade)


Chapter 1 m




Significance of Accounting Information Systems and m m m m m




the Accountant’s Role m m m




MULTIPLE CHOICE QUESTIONS
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1. Which of the following is not accounting information?
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A. Total direct/indirect labor hours
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B. Delivery equipment cost m m




C. Computer training schedule m m




D. Next year’s sales budget m m m




C

2. In what terms can accounting information be expressed?
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A. Units, percentages, and money m m m




B. Money, ratios, and text m m m




C. Money, percentages, and text m m m




D. Units, percentages, and text m m m




A

3. Which of the following statements does not apply to accounting information?
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A. Accounting information meets the legitimate needs of external users.
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B. Accounting information is generated by only external activities.m m m m m m m




C. Accounting information communicates among parties transacting business with
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one another.
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D. Accounting information provides a basis for informed management decision
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making. m




B

4. Which of the following groups requires accounting data with the broadest perspective?
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A. Entry-level managers m




B. First-level managers m




C. Middle-level managers m




D. Upper-level managers m




D

5. Which of the following statements is not true?
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A. An accounting system deals primarily with economic events that affect an
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organization’s accounting equation.
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B. Some accounting events may mature into accounting transactions while others
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may not. m m




C. Only accounting events that have matured into accounting transactions must be
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captured and reported by the accounting system.
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2

, D. Most accounting transactions result from an organization’s day-to-day operations.
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C

6. From what do accounting transactions result?
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A. Both external and internal activities
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B. External activities m




C. Internal activities m




D. Neither external nor internal activities m m m m




A

7. Which of the following statements about a manual accounting system is not correct?
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A. Very little data beyond the basic elements are included.
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B. Data are stored in only one location.
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C. Errors and inconsistencies are common. m m m m




D. Data are processed for external reporting.
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B

8. For decision-making purposes, managers require data from which source(s) and in which
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terms?
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A. Internal and external sources in only monetary terms
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B. Internal sources in non-monetary terms and external sources in monetary terms
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C. Internal sources in non-monetary terms and external sources in monetary terms
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D. Internal and external sources in both monetary and non-monetary terms
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D

9. Which of the following best describes a manual accounting system?
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A. Slow and prone to error m m m m




B. Limited in the volume of data it can process m m m m m m m m




C. Fast and accurate m m




D. A and C, but not B
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E. A and B, but not C
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E

10. What essential functions are performed by computer hardware?
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A. Input, processing, output, and instruction of data
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B. Input, storage, and instruction of data, and decision making
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C. Input, processing, storage, and output of data
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D. Input, storage, and output of data and decision making
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C

11. What are the roles of people in computerized accounting systems?
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A. To monitor the processing of data and to interpret data
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B. To manufacture hardware, write software, and maintain the accounting system
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C. To supervise and control the accounting function
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D. A and B, but not C
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E. A, B, and C m m m




3

, E

12. Which of the following statements is not true?
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A. Trustworthy accounting information and reliable computer equipment can prevent
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the failure of an organization, even if incompetent and dishonest people carry out
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the accounting function.
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B. A good accounting system may not guarantee an organization’s success, but a bad
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one can destroy an organization.
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C. The difference between good and bad accounting systems lies in the way they are
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developed, operated, and controlled.
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D. An accounting system is expected to carry out its tasks without the need for upper
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management’s day-to-day concern.
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A

13. Who are the users of accounting systems?
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A. Financial accountants, managerial accountants, and system developers
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B. Financial accountants, managerial accountants, system developers, and tax
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accountants
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C. Financial accountants, managerial accountants, system developers, and
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governmental accountants
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D. Financial accountants, managerial accountants, governmental accountants, and tax
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accountants
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D

14. Who is most responsible for operation of the accounting system in an organization?
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A. The controller and the chief executive officer
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B. The controller and the chief financial officer
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C. The controller and the board of directors
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D. A and B, but not C
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E. B and C, but not A
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B

15. Which of the following statements is false?
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A. Internal auditors lack the necessary independence to express opinions about the
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financial statements of the organizations for which they work.
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B. Internal auditors ensure that an organization’s accounting system is properly
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designed to meet the organization’s present and future needs.
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C. An external auditor who performs a financial statement audit is not required by
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professional standards to gain an understanding of the client’s accounting
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information system before expressing an opinion.
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D. If an external auditor finds the controls over the accounting system to be
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adequate, he or she may be able to reduce the amount of testing of transactions
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and account balances necessary to support an opinion on the fairness of the
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financial statements.
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C



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