Test Bank for Accounting Information Systems (Global Edition) 15th Edition by Marshall B. Romney & Paul J. Steinbart – All Chapters Verified A+ Grade Solutions 2026–2027

Test Bank for Accounting Information Systems (Global
Edition) 15th Edition | Marshall B. Romney & Paul J.
Steinbart | All Chapters Verified A+ Grade Solutions
2026–2027
All chapters covered




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,Accounting Information Systems (Global Edition) 15e Marshall Romney Paul
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Steinbart (Test Bank All Chapters, 100% Original Verified, A+ Grade)
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Accounting Information Systems, 15e, Global Edition (Romney) e e e e e e




Chapter 1 Conceptual Foundations of Accounting Information Systems
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1 Distinguish data from information, discuss the characteristics of useful information, and explain
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how to determine the value of information.
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1) Which of the following statements below shows the contrast between data and information?
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A) Data is the primary output of an accounting information system.
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B) Information is the primary output of an accounting information system. e e e e e e e e e




C) Data is more useful in decision making than information.
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D) Data and information are the same.
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Answer: B
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Concept: Theconcept of information e e e e




Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking e e




2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
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system as a whole, it creates
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A) system inconsistence. e




B) system conflict. e




C) goal inconsistence. e




D) goal conflict. e




Answer: D e




Concept: Theconcept of information e e e e




Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking e e




3) When a subsystem achieves its goals while contributing to the organization's overall goal, it is
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called
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A) system match. e




B) system congruence. e




C) goal congruence. e




D) goal match. e




Answer: C e




Concept: Theconcept of information e e e e




Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking e e




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,4) Information is best described as e e e e




A) raw facts about transactions.
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B) data that has been organized and processed so that it is meaningful to the user.
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C) facts that are useful when processed in a timely manner.
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D) the same thing as data.
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Answer: B
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Concept: Theconcept of information e e e e




Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking e e




5) The value of information can best be determined by
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A) its usefulness to decision makers.
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B) its relevance to decision makers.
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C) the benefits associated with obtaining the information minus the cost of producing it.
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D) the extent to which it optimizes the value chain.
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Answer: C
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Concept: Theconcept of information e e e e




Objective: Learning Objective 1
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Difficulty: Moderate
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AACSB: Analytical Thinking e e




6) An accounting information system (AIS) processes
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A) data; information e




B) data; transactions e




C) information; data e




D) data;benefits e




Answer: A
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Concept: Theconcept of information e e e e




Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking e e




7) information reduces uncertainty, improves decision makers' ability to make e e e e e e e e




predictions, or confirms expectations.
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A) Timely
B) Reliable
C) Relevant
D) Complete
Answer: C
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Concept: Information needs and business processes
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Objective: Learning Objective 1
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Difficulty: Easy e




AACSB: Analytical Thinking e e




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, 8) Information that is free from error or bias and accurately represents the events or activities of the
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organization is
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A) relevant.
B) accurate.
C) verifiable.
D) timely.
Answer: Be




Concept: Theconcept of information
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Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking
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9) Information that does not omit important aspects of the underlying events or activities that it
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measures is
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A) complete.
B) accessible.
C) relevant.
D) timely.
Answer: Ae




Concept: Theconcept of information
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Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking
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10) Information is when two knowledgeable people independently produce the same
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information.
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A) verifiable
B) relevant
C) reliable
D) complete
Answer: A
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Concept: Theconcept of information
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Objective: Learning Objective 1
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Difficulty: Easy
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AACSB: Analytical Thinking
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