Accounting Information Systems: A Practitioner Emphasis 7th Edition Heagy & Lehmann Test Bank – Complete Chapters 1–15 Study Guide (2026–2027 Updated Exam Resource)

Accounting Information Systems: A Practitioner
Emphasis 7th Edition Heagy & Lehmann Test
Bank – Complete Chapters Study Guide (2026–
2027 Updated)
All chapters covered

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




Chapter 1 j




SignificanceofAccountingInformationSystems and j j j j j




the Accountant’s Role j j j




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 j j j




B. Delivery equipment cost j j




C. Computer training schedule j j




D. Next year’s sales budget j j j




C

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




B. Money, ratios, and text j j j




C. Money,percentages, and text j j j




D. Units, percentages, and text j j j




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. j j j j j j j j




B. Accounting information is generated by only external activities. j j j j j j j




C. Accounting information communicates among parties transacting business with j j j j j j j




one another. j j




D. Accounting information provides abasis for informed management decision j j j j j j j j




making. j




B

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




B. First-level managers j




C. Middle-level managers j




D. Upper-level managers j




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 may
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not. j




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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, 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 j j j j




B. External activities j




C. Internal activities j




D. Neither external nor internal activities j j j j




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. j j j j j j




C. Errors and inconsistencies are common. j j j j




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 j j j j j j j




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 j j j j j j j j j




D

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




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




C. Fast and accurate j j




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




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




E

10. What essential functions are performed by computer hardware?
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A. Input, processing, output, and instruction of data j j j j j j




B. Input, storage, and instruction of data, and decision making
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C. Input, processing, storage, and output of data j j j j j j




D. Input, storage, and output of data and decision making j j j j j j j j




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 j j j j j




E. A, B, and C j j j

, E

12. Which of the following statements is not true?
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A. Trustworthy accounting information and reliable computer equipment can prevent the j j j j j j j j j




failure of an organization, even if incompetent and dishonest people carry out the
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accounting function.
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B. A good accounting system may not guarantee an organization’s success, but a bad one
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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 j j j j j j




B. Financial accountants, managerial accountants, system developers, and tax j j j j j j j




accountants
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C. Financial accountants, managerial accountants, system developers, and j j j j j j




governmental accountants
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D. Financial accountants, managerial accountants, governmental accountants, and tax j j j j j j j




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 j j j j j j




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




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




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 adequate,
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he or she may be able to reduce the amount of testing of transactions and account
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balances necessary to support an opinion on the fairness of the financial
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statements.
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C