Accounting Information Systems,
16th Edition by Marshall B Romney
all chapters 1-24
1
,TABLE OF CONTENT
U U
PARTU1:UCONCEPTUALUFOUNDATIONSUOFUACCOUNTINGUINFORMATIONUSYSTEMS
1. AccountingUInformationUSystems:UAnUOverview
2. OverviewUofUTransactionUProcessingUandUEnterpriseUResourceUPlanningUSystems
3. SystemsUDocumentationUTechniques
PARTU2:UDATAUANALYTICS
4. RelationalUDatabases
5. IntroductionUtoUDataUAnalyticsUinUAccounting
6. TransformingUData
7. DataUAnalysisUandUPresentation
PARTU3:UCONTROLUOFUACCOUNTINGUINFORMATIONUSYSTEMS
8. FraudUandUErrors
9. ComputerUFraudUandUAbuseUTechniques
10. ControlUandUAccountingUInformationUSystems
11. ControlsUforUInformationUSecurity
12. ConfidentialityUandUPrivacyUControls
13. ProcessingUIntegrityUandUAvailabilityUControls
PARTU4:UACCOUNTINGUINFORMATIONUSYSTEMSUAPPLICATIONS
14. TheURevenueUCycle:USalesUtoUCashUCollections
15. TheUExpenditureUCycle:UPurchasingUtoUCashUDisbursements
16. TheUProductionUCycle
17. TheUHumanUResourcesUManagementUandUPayrollUCycle
18. GeneralULedgerUandUReportingUSystem
PARTU5:UTHEUREAUDATAUMODEL
19. DatabaseUDesignUUsingUtheUREAUDataUModel
20. ImplementingUanUREAUModelUinUaURelationalUDatabase
21. SpecialUTopicsUinUREAUModeling
PARTU6:UTHEUSYSTEMSUDEVELOPMENTUPROCESS
22. IntroductionUtoUSystemsUDevelopmentUandUSystemsUAnalysis
23. AISUDevelopmentUStrategies
24. SystemsUDesign,UImplementation,UandUOperation
2
,AccountingUInformationUSystems,U16eU(Romney)
ChapterU1 ConceptualUFoundationsUofUAccountingUInformationUSystems
1U DistinguishUdataUfromUinformation,UdiscussUtheUcharacteristicsUofUusefulUinformation,UandUe
xplainUhowUtoUdetermineUtheUvalueUofUinformation.
1) WhichUofUtheUfollowingUstatementsUbelowUshowsUtheUcontrastUbetweenUdataUandUinformation?
A) DataUisUtheUprimaryUoutputUofUanUaccountingUinformationUsystem.
B) InformationUisUtheUprimaryUoutputUofUanUaccountingUinformationUsystem.
C) DataUisUmoreUusefulUinUdecisionUmakingUthanUinformation.
D) DataUandUinformationUareUtheUsam
e.UAnswer:U B
Concept:U TheUconceptUofUinformationUOb
jective:U LearningUObjectiveU1UDifficulty:U
Easy
AACSB: AnalyticalUThinking
2) WhenUaUsubsystem'sUgoalsUareUinconsistentUwithUtheUgoalsUofUanotherUsubsystemUorUwit
hUtheUsystemUasUaUwhole,UitUcreates
A) systemUinconsistence.
B) systemUconflict.
C) goalUinconsistence.
D) goalUconflict.
Answer:U U D
Concept:U TheUconceptUofUinformationUOb
jective:U LearningUObjectiveU1UDifficulty:U
Easy
AACSB: AnalyticalUThinking
3) WhenUaUsubsystemUachievesUitsUgoalsUwhileUcontributingUtoUtheUorganization'sUoverallUgoal,U
itUisUcalled
A) systemUmatch.
B) systemUcongruence.
C) goalUcongruence.
D) goalUmatch
.UAnswer:U C
Concept:U TheUconceptUofUinformationUOb
jective:U LearningUObjectiveU1UDifficulty:U
Easy
AACSB: AnalyticalUThinking
3
, 4) InformationUisUbestUdescribedUas
A) rawUfactsUaboutUtransactions.
B) dataUthatUhasUbeenUorganizedUandUprocessedUsoUthatUitUisUmeaningfulUtoUtheUuser.
C) factsUthatUareUusefulUwhenUprocessedUinUaUtimelyUmanner.
D) theUsameUthingUasUdat
a.
Answer:U U B
Concept:U TheUconceptUofUinformationUOb
jective:U LearningUObjectiveU1UDifficulty:U
Easy
AACSB: AnalyticalUThinking
5) TheUvalueUofUinformationUcanUbestUbeUdeterminedUby
A) itsUusefulnessUtoUdecisionUmakers.
B) itsUrelevanceUtoUdecisionUmakers.
C) theUbenefitsUassociatedUwithUobtainingUtheUinformationUminusUtheUcostUofUproducingUit.
D) theUextentUtoUwhichUitUoptimizesUtheUvalueUchai
n.UAnswer:U C
Concept:U TheUconceptUofUinformationUOb
jective:U LearningUObjectiveU1UDifficulty:U
Moderate
AACSB: AnalyticalUThinking
6) AnUaccountingUinformationUsystemU(AIS)UprocessesU toUprovideUusersUwithU .
A) data;Uinformation
B) data;Utransactions
C) information;Udata
D) data;Ubenefit
sUAnswer:U A
Concept:U TheUconceptUofUinformationUOb
jective:U LearningUObjectiveU1UDifficulty:U
Easy
AACSB: AnalyticalUThinking
7) informationUreducesUuncertainty,UimprovesUdecisionUmakers'UabilityUtoUma
keUpredictions,UorUconfirmsUexpectations.
A) Timely
B) Accurate
C) Relevant
D) Complet
eUAnswer:U
C
Concept:U InformationUneedsUandUbusinessUprocessesU
Objective:U LearningUObjectiveU1
Difficulty:U U Easy
AACSB: AnalyticalUThinking
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