ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
TEST BANK For Accounting Information Systems,
3rd Edition by Vernon Richardson,
Verified Chapters 1 - 18, Complete
Page 1
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
TABLE OF CONTENTS
Ch. 1 Accounting Information Systems and Firm Value
Ch. 2 Accountants as Business Analysts
Ch. 3 Data Modeling
Ch. 4 Relational Databases and Enterprise Systems
Ch. 5 Sales and Collections Business Process
Ch. 6 Purchases and Payments Business Process
Ch. 7 Conversion Business Process
Ch. 8 Integrated Project
Ch. 9 Reporting Processes and eXtensible Business Reporting Language (XBRL)
Ch. 10 Data Analytics in Accounting: Concepts and the AMPS Model
Ch. 11 Data Analytics in Accounting: Tools and Practice
Ch. 12 Emerging Technologies: Blockchain and AI Automation
Ch. 13 Accounting Information Systems and Internal Controls
Ch. 14 Information Security and Computer Fraud
Ch. 15 Monitoring and Auditing AIS
Ch. 16 The Balanced Scorecard, Business Model Canvas, and Business Value of Information Technology
Ch. 17 Evaluating AIS Investments
Ch. 18 Systems Development and Project Management for AIS
Page 2
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Chapter 1 Accounting Information Systems and Firm Value
H H H H H H H
1) Accounting Hand HFinance His Ha Hprimary Hactivity Hin Hthe Hvalue Hchain.
ANSWER: H FALSE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
2) Accounting HInformation HSystems Hat Hthis Hdate Hare Hall
Hcomputerized. HANSWER: H FALSE
Diff: H1
Topic: H Data Hversus HInformation
Learning HObjective: H 01-02 HDistinguish Hamong Hdata, Hinformation, Hand Han Hinformation
Hsystem. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
3) Business Hvalue Hincludes Hall Hthose Hitems, Hevents Hand Hinteractions Hthat Hdetermine Hthe Hfinancial
Hhealth Hand Hwell-being Hof Hthe Hfirm.
ANSWER: H TRUE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
4) The HCertified HInformation HTechnology HProfessional H(CITP) His Ha Hprofessional Hdesignation Hfor
Hthose Hwith Ha Hbroad Hrange Hof Htechnology Hknowledge Hand Hdoes Hnot Hrequire Ha HCPA.
ANSWER: H FALSE
Diff: H1
Topic: H Role Hof HAccountants Hin HAccounting HInformation HSystems
Learning HObjective: H 01-03 HDistinguish Hthe Hroles Hof Haccountants Hin Hproviding Hinformation, Hand Hexplain
Hcertifications Hrelated Hto Haccounting Hinformation Hsystems.
Bloom's: H Remember
H AACSB: H Reflective
HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
5) The HCertified HInformation HSystems HAuditor H(CISA) His Ha Hprofessional Hdesignation Hgenerally
Hsought Hby Hthose Hperforming HIT Haudits.
ANSWER: H TRUE
Diff: H1
Topic: H Role Hof HAccountants Hin HAccounting HInformation HSystems
Learning HObjective: H 01-03 HDistinguish Hthe Hroles Hof Haccountants Hin Hproviding Hinformation, Hand Hexplain
Page 3
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Hcertifications Hrelated Hto Haccounting Hinformation Hsystems.
Bloom's: H Remember
H AACSB: H Reflective
HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
6) Information His Hdefined Has Hbeing Hdata Horganized Hin Ha Hmeaningful Hway Hthat His Huseful Hto
Hthe Huser. HANSWER: H TRUE
Diff: H1
Topic: H Data Hversus HInformation
Learning HObjective: H 01-02 HDistinguish Hamong Hdata, Hinformation, Hand Han Hinformation
Hsystem. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
7) Data His Hdefined Has Hbeing Hinformation Horganized Hin Ha Hmeaningful Hway Hthat His Huseful Hto
Hthe Huser. HANSWER: H FALSE
Diff: H1
Topic: H Data Hversus HInformation
Learning HObjective: H 01-02 HDistinguish Hamong Hdata, Hinformation, Hand Han Hinformation
Hsystem. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
8) A Hsystems Hanalyst Hanalyzes Ha Hbusiness Hproblem Hthat Hmight Hbe Haddressed Hby Han Hinformation
Hsystem Hand Hrecommends Hsoftware Hor Hsystems Hto Haddress Hthat Hproblem.
ANSWER: H TRUE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
9) A Hvalue Hchain His Hdefined Has Hthe Hflow Hof Hmaterials, Hinformation, Hpayments, Hand
Hservices Hfrom Hcustomer Hto Hsupplier.
ANSWER: H FALSE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
10) Relevant Hinformation His Hthat Hinformation Hthat His Hfree Hfrom Hbias Hand
Herror. HANSWER: H FALSE
Diff: H1
Topic: H Definition Hof HAccounting HInformation HSystems; HAttributes Hof HUseful HInformation
Learning HObjective: H 01-01 HDefine Han Haccounting Hinformation Hsystem, Hand Hexplain Hcharacteristics Hof Huseful
Hinformation. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
11) The Hcharacteristics Hof Hrelevant Hinformation Hinclude Hpredictive Hvalue, Hfeedback Hvalue Hand
Htimeliness. HANSWER: H TRUE
Page 4
TEST BANK For Accounting Information Systems,
3rd Edition by Vernon Richardson,
Verified Chapters 1 - 18, Complete
Page 1
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
TABLE OF CONTENTS
Ch. 1 Accounting Information Systems and Firm Value
Ch. 2 Accountants as Business Analysts
Ch. 3 Data Modeling
Ch. 4 Relational Databases and Enterprise Systems
Ch. 5 Sales and Collections Business Process
Ch. 6 Purchases and Payments Business Process
Ch. 7 Conversion Business Process
Ch. 8 Integrated Project
Ch. 9 Reporting Processes and eXtensible Business Reporting Language (XBRL)
Ch. 10 Data Analytics in Accounting: Concepts and the AMPS Model
Ch. 11 Data Analytics in Accounting: Tools and Practice
Ch. 12 Emerging Technologies: Blockchain and AI Automation
Ch. 13 Accounting Information Systems and Internal Controls
Ch. 14 Information Security and Computer Fraud
Ch. 15 Monitoring and Auditing AIS
Ch. 16 The Balanced Scorecard, Business Model Canvas, and Business Value of Information Technology
Ch. 17 Evaluating AIS Investments
Ch. 18 Systems Development and Project Management for AIS
Page 2
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Chapter 1 Accounting Information Systems and Firm Value
H H H H H H H
1) Accounting Hand HFinance His Ha Hprimary Hactivity Hin Hthe Hvalue Hchain.
ANSWER: H FALSE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
2) Accounting HInformation HSystems Hat Hthis Hdate Hare Hall
Hcomputerized. HANSWER: H FALSE
Diff: H1
Topic: H Data Hversus HInformation
Learning HObjective: H 01-02 HDistinguish Hamong Hdata, Hinformation, Hand Han Hinformation
Hsystem. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
3) Business Hvalue Hincludes Hall Hthose Hitems, Hevents Hand Hinteractions Hthat Hdetermine Hthe Hfinancial
Hhealth Hand Hwell-being Hof Hthe Hfirm.
ANSWER: H TRUE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
4) The HCertified HInformation HTechnology HProfessional H(CITP) His Ha Hprofessional Hdesignation Hfor
Hthose Hwith Ha Hbroad Hrange Hof Htechnology Hknowledge Hand Hdoes Hnot Hrequire Ha HCPA.
ANSWER: H FALSE
Diff: H1
Topic: H Role Hof HAccountants Hin HAccounting HInformation HSystems
Learning HObjective: H 01-03 HDistinguish Hthe Hroles Hof Haccountants Hin Hproviding Hinformation, Hand Hexplain
Hcertifications Hrelated Hto Haccounting Hinformation Hsystems.
Bloom's: H Remember
H AACSB: H Reflective
HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
5) The HCertified HInformation HSystems HAuditor H(CISA) His Ha Hprofessional Hdesignation Hgenerally
Hsought Hby Hthose Hperforming HIT Haudits.
ANSWER: H TRUE
Diff: H1
Topic: H Role Hof HAccountants Hin HAccounting HInformation HSystems
Learning HObjective: H 01-03 HDistinguish Hthe Hroles Hof Haccountants Hin Hproviding Hinformation, Hand Hexplain
Page 3
, ACCOUNTING INFORMATION SYSTEMS (RICHARDSON)
Hcertifications Hrelated Hto Haccounting Hinformation Hsystems.
Bloom's: H Remember
H AACSB: H Reflective
HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
6) Information His Hdefined Has Hbeing Hdata Horganized Hin Ha Hmeaningful Hway Hthat His Huseful Hto
Hthe Huser. HANSWER: H TRUE
Diff: H1
Topic: H Data Hversus HInformation
Learning HObjective: H 01-02 HDistinguish Hamong Hdata, Hinformation, Hand Han Hinformation
Hsystem. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
7) Data His Hdefined Has Hbeing Hinformation Horganized Hin Ha Hmeaningful Hway Hthat His Huseful Hto
Hthe Huser. HANSWER: H FALSE
Diff: H1
Topic: H Data Hversus HInformation
Learning HObjective: H 01-02 HDistinguish Hamong Hdata, Hinformation, Hand Han Hinformation
Hsystem. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
8) A Hsystems Hanalyst Hanalyzes Ha Hbusiness Hproblem Hthat Hmight Hbe Haddressed Hby Han Hinformation
Hsystem Hand Hrecommends Hsoftware Hor Hsystems Hto Haddress Hthat Hproblem.
ANSWER: H TRUE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
9) A Hvalue Hchain His Hdefined Has Hthe Hflow Hof Hmaterials, Hinformation, Hpayments, Hand
Hservices Hfrom Hcustomer Hto Hsupplier.
ANSWER: H FALSE
Diff: H1
Topic: H The HValue HChain Hand HAccounting HInformation HSystems
Learning HObjective: H 01-04 HDescribe Hhow Hbusiness Hprocesses Haffect Hthe Hfirm's Hvalue
Hchain. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
10) Relevant Hinformation His Hthat Hinformation Hthat His Hfree Hfrom Hbias Hand
Herror. HANSWER: H FALSE
Diff: H1
Topic: H Definition Hof HAccounting HInformation HSystems; HAttributes Hof HUseful HInformation
Learning HObjective: H 01-01 HDefine Han Haccounting Hinformation Hsystem, Hand Hexplain Hcharacteristics Hof Huseful
Hinformation. HBloom's: H Remember
AACSB: H Reflective HThinking
AICPA: H BB HIndustry; HFN HDecision HMaking
11) The Hcharacteristics Hof Hrelevant Hinformation Hinclude Hpredictive Hvalue, Hfeedback Hvalue Hand
Htimeliness. HANSWER: H TRUE
Page 4
