Test Bank for Accounting Information Systems, 16th Edition by Marshall B Romney

Test Bank for Accounting Information Systems
d d d d d

Sixteenth Edition d


AccountingdInformationdSystems,d16ed(Romney)
Chapterd1 ConceptualdFoundationsdofdAccountingdInformationdSystems

1 Distinguishddatadfromdinformation,ddiscussdthedcharacteristicsdofdusefuldinformation,dandde
xplaindhowdtoddeterminedthedvaluedofdinformation.

1) Whichdofdthedfollowingdstatementsdbelowdshowsdthedcontrastdbetweenddatadanddinformation?
A) Datadisdthedprimarydoutputdofdandaccountingdinformationdsystem.
B) Informationdisdthedprimarydoutputdofdandaccountingdinformationdsystem.
C) Datadisdmoredusefuldinddecisiondmakingdthandinformation.
D) Datadanddinformationdaredthedsame.d
Answer:d B
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

2) Whendadsubsystem'sdgoalsdaredinconsistentdwithdthedgoalsdofdanotherdsubsystemdordwithdtheds
ystemdasdadwhole,ditdcreates
A) systemdinconsistence.
B) systemdconflict.
C) goaldinconsistence.
D) goaldconflict.
Answer:ddd D
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

3) Whendadsubsystemdachievesditsdgoalsdwhiledcontributingdtodthedorganization'sdoveralldgoal,ditdisdc
alled
A) systemdmatch.
B) systemdcongruence.
C) goaldcongruence.
D) goaldmatch.
Answer:d C
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking




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,4) Informationdisdbestddescribeddas
A) rawdfactsdaboutdtransactions.
B) datadthatdhasdbeendorganizeddanddprocesseddsodthatditdisdmeaningfuldtodtheduser.
C) factsdthatdaredusefuldwhendprocesseddindadtimelydmanner.
D) thedsamedthingdasddata.d
Answer:d B
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

5) Thedvaluedofdinformationdcandbestdbeddetermineddby
A) itsdusefulnessdtoddecisiondmakers.
B) itsdrelevancedtoddecisiondmakers.
C) thedbenefitsdassociateddwithdobtainingdthedinformationdminusdthedcostdofdproducingdit.
D) thedextentdtodwhichditdoptimizesdthedvaluedchain.d
Answer:d C
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Moderate
AACSB: AnalyticaldThinking

6) Andaccountingdinformationdsystemd(AIS)dprocesses todprovidedusersdwith .
A) data;dinformation
B) data;dtransactions
C) information;ddata
D) data;dbenefitsd
Answer:d A
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

7) d
informationdreducesduncertainty,dimprovesddecisiondmakers'dabilitydtodmakedpredictions
,dordconfirmsdexpectations.
A) Timely
B) Accurate
C) Relevant
D) Completed
Answer:d C
Concept:d InformationdneedsdanddbusinessdprocessesdObjecti
ve:d LearningdObjectived1
Difficulty:d Easy
AACSB: AnalyticaldThinking



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,8) Informationdthatdisdfreedfromderrordordbiasdanddfaithfullydrepresentsdthedeventsdordactivitiesdofdt
hedorganizationdis
A) relevant.
B) accurate.
C) verifiable.
D) timely.d
Answer:d B
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

9) Informationdthatddoesdnotdomitdimportantdaspectsdofdthedunderlyingdeventsdordactivitiesdthatditd
measuresdis
A) complete.
B) available.
C) relevant.
D) timely.d
Answer:dA
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

10) Informationdis
whendtwodknowledgeabledpeopledindependentlydproducedthedsamedinformation.
A) verifiable
B) relevant
C) accurate
D) completed
Answer:d A
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking




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, 11) Datadmustdbedconverteddintodinformationdtodbedconsidereddusefuldanddmeaningfuldforddecisiond
making.dTheredared14dcharacteristicsdthatdmakedinformationdbothdusefuldanddmeaningful.dIfdinform
ationdisdfreedfromderrordordbiasdanddfaithfullydrepresentsdthedeventsdordactivitiesdofdthedorganization
,ditdisdrepresentativedofdthedcharacteristicdof
A) relevancy.
B) timeliness.
C) understandability.
D) accuracy.d
Answer:d D
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

12) Datadmustdbedconverteddintodinformationdtodbedconsidereddusefuldanddmeaningfuldforddecisiond
making.dTheredared14dcharacteristicsdthatdmakedinformationdbothdusefuldanddmeaningful.dIfdinform
ationdcandhelpdreduceduncertainty,dimprovesddecisiondmaking,dordconfirmsdordcorrectsdpriordexpecta
tions,ditdisdrepresentativedofdthedcharacteristicdof
A) objectivity.
B) relevance.
C) completeness.
D) truthfulness.d
Answer:d B
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking

13) Datadmustdbedconverteddintodinformationdtodbedconsidereddusefuldanddmeaningfuldforddecisiond
making.dTheredared14dcharacteristicsdthatdmakedinformationdbothdusefuldanddmeaningful.dIfdthedsa
medinformationdcandbedreproduceddbydtwodindependentdanddknowledgeabledpeople,ditdisdrepresenta
tivedofdthedcharacteristicdof
A) accuracy.
B) relevance.
C) verifiability.
D) truthfulness.d
Answer:d C
Concept:dThedconceptdofdinformationd
Objective:dLearningdObjectived1dDiffi
culty:d Easy
AACSB: AnalyticaldThinking




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