test bank for Accounting Information systems 15th Edition by Marshall B Romney and Steinbart Chapters 1-24 Covered

test bank
Accounting Information systems 15th Edition
by Marshall B Romney and Steinbart
Chapters 1-24 Covered

,TABLE OF CONTENT Y Y




PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEM
Y Y Y Y Y Y Y


S

1. Accounting Information Systems: An Overview Y Y Y Y


2. Overview of Transaction Processing and Enterprise Resource Planning Systems
Y Y Y Y Y Y Y Y


3. Systems Documentation Techniques Y Y




PART II: DATA ANALYTICS
Y Y Y




4. Relational Databases Y


5. Introduction to Data Analytics in Accounting Y Y Y Y Y


6. Transforming Data Y


7. Data Analysis and Presentation
Y Y Y




PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
Y Y Y Y Y Y




8. Fraud and Errors Y Y


9. Computer Fraud and Abuse Techniques Y Y Y Y


10. Control and Accounting Information Systems
Y Y Y Y


11. Controls for Information Security Y Y Y


12. Confidentiality and Privacy Controls Y Y Y


13. Processing Integrity and Availability Controls Y Y Y Y




PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
Y Y Y Y Y




14. The Revenue Cycle: Sales to Cash Collections
Y Y Y Y Y Y


15. The Expenditure Cycle: Purchasing to Cash Disbursements
Y Y Y Y Y Y


16. The Production Cycle
Y Y


17. The Human Resources Management and Payroll Cycle
Y Y Y Y Y Y


18. General Ledger and Reporting System
Y Y Y Y




PART V: THE REA DATA MODEL
Y Y Y Y Y




19. Database Design Using the REA Data Model Y Y Y Y Y Y


20. Implementing an REA Model in a Relational Database Y Y Y Y Y Y Y

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, 21. Special Topics in REA Modeling
Y Y Y Y




PART VI: THE SYSTEMS DEVELOPMENT PROCESS
Y Y Y Y Y




22. Introduction to Systems Development and Systems Analysis
Y Y Y Y Y Y


23. AIS Development Strategies
Y Y


24. Systems Design, Implementation, and Opera
Y Y Y Y




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, Chapter 1 Accounting Information Systems: An Overview
Y Y Y Y Y Y




1.1 DistinguishYdataYfromYinformation,YdiscussYtheYcharacteristicsYofYusefulYinformation,YandY
explainYhowYtoYdetermineYtheYvalueYofYinformation.

1) WhichYofYtheYfollowingYstatementsYbelowYshowsYtheYcontrastYbetweenYdataYa
ndYinformation?
A) DataYisYtheYoutputYofYanYAIS.
B) InformationYisYtheYprimaryYoutputYofYanYAIS.
C) DataYisYmoreYusefulYinYdecisionYmakingYthanYinformation.
D) DataYandYinformationYareYtheYsame.

Answer:Y B

2) InformationYisYbestYdescribedYas
A) rawYfactsYaboutYtransactions.
B) dataYthatYhasYbeenYorganizedYandYprocessedYsoYthatYitYisYmeaningfulYtoYtheYuser.
C) factsYthatYareYusefulYwhenYprocessedYinYaYtimelyYmanner.
D) theYsameYthingYasYdata.

Answer:Y B

3) TheYvalueYofYinformationYcanYbestYbeYdeterminedYby
A) itsYusefulnessYtoYdecisionYmakers.
B) itsYrelevanceYtoYdecisionYmakers.
C) theYbenefitsYassociatedYwithYobtainingYtheYinformationYminusYtheYcostYofYproducingYit.
D) theYextentYtoYwhichYitYoptimizesYtheYvalueYchain.

Answer:Y C

4) AnYaccountingYinformationYsystemY(AIS)YprocessesY toYprovideYusersYwith
.
A) data;Yinformation
B) data;Ytransactions
C) information;Ydata
D) data;Ybenefits

Answer:Y A
Y




5) informationYreducesYuncertainty,YimprovesYdecisionYmakers'YabilityYtoYma
keYpredictions,YorYconfirmsYexpectations.
A) Timely

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