ACCREDITED TEST BANK SOLUTION
FOR
ACCOUNTING INFORMATION
SYSTEMS, 16TH EDITION ROMNEY
[ALL LESSONS INCLUDED]
, Table cof cContents care cGiven cBelow
Here cis cthe clist cof cchapters cin cAccounting cInformation cSystems, c16th cEdition, cby cMarshall cB.
cRomney, cPaul cJ. cSteinbart, cScott cL. cSummers, cand cDavid cA. cWood:
Part cI: cConceptual cFoundations cof cAccounting cInformation cSystems
1. Accounting cInformation cSystems: cAn cOverview
2. Overview cof cTransaction cProcessing cand cEnterprise cResource cPlanning cSystems
3. Systems cDocumentation
cTechniques cPart cII: cData cAnalytics
4. Relational cDatabases
5. Introduction cto cData cAnalytics cin cAccounting
6. Transforming cData
7. Data cAnalysis cand cPresentation
Part cIII: cControl cof cAccounting cInformation cSystems
8. Fraud cand cErrors
9. Computer cFraud cand cAbuse cTechniques
10. Control cand cAccounting cInformation cSystems
11. Controls cfor cInformation cSecurity
12. Confidentiality cand cPrivacy cControls
13. Processing cIntegrity cand cAvailability
cControls cPart cIV: cAccounting cInformation cSystems
cApplications
14. The cRevenue cCycle: cSales cto cCash cCollections
15. The cExpenditure cCycle: cPurchasing cto cCash cDisbursements
16. The cProduction cCycle
17. The cHuman cResources cManagement cand cPayroll cCycle
18. General cLedger cand cReporting
PAGE c1
,cSystem cPart cV: cThe cREA cData cModel
PAGE c2
, 19. Database cDesign cUsing cthe cREA cData cModel
20. Implementing can cREA cModel cin ca cRelational cDatabase
21. Special cTopics cin cREA cModeling
cPart cVI: cThe cSystems cDevelopment
cProcess
22. Introduction cto cSystems cDevelopment cand cSystems cAnalysis
23. AIS cDevelopment cStrategies
24. Systems cDesign, cImplementation, cand cOperation
This ccomprehensive cstructure cprovides can cin-depth cunderstanding cof caccounting cinformation csystems,
ccovering cfoundational cconcepts, cdata canalytics, csystem ccontrols, capplications, cdata cmodeling, cand csystems
cdevelopment cprocesses.
CHAPTER c1: cACCOUNTING cINFORMATION cSYSTEMS—AN cOVERVIEW
1. Which cof cthe cfollowing cbest cdescribes can cAccounting cInformation cSystem c(AIS)? cA. cA
csystem cthat cexclusively chandles ccost cmanagement
B. A csystem cof crecords cused conly cfor ctax cpurposes
C. A csystem cthat ccollects, crecords, cstores, cand cprocesses cdata cto cproduce cinformation cfor cdecision-
makers
D. A csystem cthat cfocuses csolely con cfinancial creporting
Answer: cC
Explanation: cAn cAIS ccollects, crecords, cstores, cand cprocesses cdata cinto cinformation cthat cis
cuseful cfor cdecision-making. cIt cencompasses cmore cthan cjust cfinancial creporting.
2. Which cof cthe cfollowing cis cnot ca ccharacteristic cof cuseful cinformation? cA. cRelevant
B. Timely
C. Excessive
D. Reliable
Answer: cC
Explanation: cUseful cinformation cmust cbe crelevant, creliable, ctimely, cunderstandable, cverifiable, cand
caccessible. c“Excessive” cis cnot ca cdesirable ccharacteristic.
3. One cprimary cfunction cof cAIS cis cto: cA. cIncrease cvolume cof cdata
B. Convert cdata cinto cuseful cinformation
C. Limit cdecision-making ccapabilities
D. Reduce ctransaction caccuracy
Answer: cB
Explanation: cAIS ctakes craw cdata cfrom ctransactions cand ctransforms cit cinto cmeaningful
cinformation cfor cdecision-makers.
4. What cis cnot cone cof cthe ccomponents cof can cAIS? cA. cPeople
B. Procedures cand cinstructions
C. Technology c(data, csoftware, cIT)
D. Tax creturn ccompliance cinstructions
Answer: cD
Explanation: cAn cAIS cconsists cof cpeople, cprocedures, cdata, csoftware, cand cinfrastructure. cWhile can
PAGE c3
FOR
ACCOUNTING INFORMATION
SYSTEMS, 16TH EDITION ROMNEY
[ALL LESSONS INCLUDED]
, Table cof cContents care cGiven cBelow
Here cis cthe clist cof cchapters cin cAccounting cInformation cSystems, c16th cEdition, cby cMarshall cB.
cRomney, cPaul cJ. cSteinbart, cScott cL. cSummers, cand cDavid cA. cWood:
Part cI: cConceptual cFoundations cof cAccounting cInformation cSystems
1. Accounting cInformation cSystems: cAn cOverview
2. Overview cof cTransaction cProcessing cand cEnterprise cResource cPlanning cSystems
3. Systems cDocumentation
cTechniques cPart cII: cData cAnalytics
4. Relational cDatabases
5. Introduction cto cData cAnalytics cin cAccounting
6. Transforming cData
7. Data cAnalysis cand cPresentation
Part cIII: cControl cof cAccounting cInformation cSystems
8. Fraud cand cErrors
9. Computer cFraud cand cAbuse cTechniques
10. Control cand cAccounting cInformation cSystems
11. Controls cfor cInformation cSecurity
12. Confidentiality cand cPrivacy cControls
13. Processing cIntegrity cand cAvailability
cControls cPart cIV: cAccounting cInformation cSystems
cApplications
14. The cRevenue cCycle: cSales cto cCash cCollections
15. The cExpenditure cCycle: cPurchasing cto cCash cDisbursements
16. The cProduction cCycle
17. The cHuman cResources cManagement cand cPayroll cCycle
18. General cLedger cand cReporting
PAGE c1
,cSystem cPart cV: cThe cREA cData cModel
PAGE c2
, 19. Database cDesign cUsing cthe cREA cData cModel
20. Implementing can cREA cModel cin ca cRelational cDatabase
21. Special cTopics cin cREA cModeling
cPart cVI: cThe cSystems cDevelopment
cProcess
22. Introduction cto cSystems cDevelopment cand cSystems cAnalysis
23. AIS cDevelopment cStrategies
24. Systems cDesign, cImplementation, cand cOperation
This ccomprehensive cstructure cprovides can cin-depth cunderstanding cof caccounting cinformation csystems,
ccovering cfoundational cconcepts, cdata canalytics, csystem ccontrols, capplications, cdata cmodeling, cand csystems
cdevelopment cprocesses.
CHAPTER c1: cACCOUNTING cINFORMATION cSYSTEMS—AN cOVERVIEW
1. Which cof cthe cfollowing cbest cdescribes can cAccounting cInformation cSystem c(AIS)? cA. cA
csystem cthat cexclusively chandles ccost cmanagement
B. A csystem cof crecords cused conly cfor ctax cpurposes
C. A csystem cthat ccollects, crecords, cstores, cand cprocesses cdata cto cproduce cinformation cfor cdecision-
makers
D. A csystem cthat cfocuses csolely con cfinancial creporting
Answer: cC
Explanation: cAn cAIS ccollects, crecords, cstores, cand cprocesses cdata cinto cinformation cthat cis
cuseful cfor cdecision-making. cIt cencompasses cmore cthan cjust cfinancial creporting.
2. Which cof cthe cfollowing cis cnot ca ccharacteristic cof cuseful cinformation? cA. cRelevant
B. Timely
C. Excessive
D. Reliable
Answer: cC
Explanation: cUseful cinformation cmust cbe crelevant, creliable, ctimely, cunderstandable, cverifiable, cand
caccessible. c“Excessive” cis cnot ca cdesirable ccharacteristic.
3. One cprimary cfunction cof cAIS cis cto: cA. cIncrease cvolume cof cdata
B. Convert cdata cinto cuseful cinformation
C. Limit cdecision-making ccapabilities
D. Reduce ctransaction caccuracy
Answer: cB
Explanation: cAIS ctakes craw cdata cfrom ctransactions cand ctransforms cit cinto cmeaningful
cinformation cfor cdecision-makers.
4. What cis cnot cone cof cthe ccomponents cof can cAIS? cA. cPeople
B. Procedures cand cinstructions
C. Technology c(data, csoftware, cIT)
D. Tax creturn ccompliance cinstructions
Answer: cD
Explanation: cAn cAIS cconsists cof cpeople, cprocedures, cdata, csoftware, cand cinfrastructure. cWhile can
PAGE c3
