Accounting Information Systems 12th Edition Test Bank Solution Manual and Instructor Manual Complete 2025/ 2026

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Exam Prep 2026 1 of 1515
Test bank solution manual
Test bank
instructor
solution
manual
manual
for accounting
instructor manual
information
for accounting
systems 12e
information
by romneysteinbart
systems 12e by romneysteinbart.pdf



Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 1 Accounting Information Systems: An Overview

1) Which of the following statements below shows the contrast between data and information?
A) Data is the output of an AIS.
B) Information is the primary output of an AIS.
C) Data is more useful in decision-making than information.
D) Data and information are the same.
Answer: B
Page Ref: 4
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

2) Information is
A) basically the same as data.
B) raw facts about transactions.
C) potentially useful facts when processed in a timely manner.
D) data that has been organized and processed so that it's meaningful.
Answer: D
Page Ref: 4
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

3) The value of information can best be defined as
A) how useful it is to decision makers.
B) the benefits produced by possessing and using the information minus the cost of producing it.
C) how relevant it is.
D) the extent to which it maximizes the value chain.
Answer: B
Page Ref: 4
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic

4) An accounting information system (AIS) processes ________ to provide users with ________.
A) data; information
B) data; transactions
C) information; data
D) data; benefits
Answer: A
Page Ref: 10
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

1
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall




Test bank solution manual instructor manual forTest
accounting
bank solution
information
manual
systems
instructor
12emanual
by romneysteinbart.pdf
for accounting information systems 12e by romneysteinbart.pdf

,https://browsegrades.net/singlePaper/416744/test-bank-solution-manual-instructor-manual-for-ac
Exam Prep 2026 2 of 1515
Test bank solution manual
Test bank
instructor
solution
manual
manual
for accounting
instructor manual
information
for accounting
systems 12e
information
by romneysteinbart
systems 12e by romneysteinbart.pdf



5) Information that reduces uncertainty, improves decision makers' ability to make predictions, or
confirms or corrects their prior expectations, is said to be
A) complete.
B) relevant.
C) reliable.
D) timely.
Answer: B
Page Ref: 5
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

6) Information that is free from error or bias and accurately represents the events or activities of the
organization is
A) relevant.
B) reliable.
C) verifiable.
D) timely.
Answer: B
Page Ref: 5
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

7) Information that does not omit important aspects of the underlying events or activities that it measures
is
A) complete.
B) accessible.
C) relevant.
D) timely.
Answer: A
Page Ref: 5
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic




2
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall




Test bank solution manual instructor manual forTest
accounting
bank solution
information
manual
systems
instructor
12emanual
by romneysteinbart.pdf
for accounting information systems 12e by romneysteinbart.pdf

,https://browsegrades.net/singlePaper/416744/test-bank-solution-manual-instructor-manual-for-ac
Exam Prep 2026 3 of 1515
Test bank solution manual
Test bank
instructor
solution
manual
manual
for accounting
instructor manual
information
for accounting
systems 12e
information
by romneysteinbart
systems 12e by romneysteinbart.pdf


8) When two knowledgeable people acting independently each produce the same information, this
information is said to be
A) complete.
B) relevant.
C) reliable.
D) verifiable.
Answer: D
Page Ref: 5
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

9) Data must be converted into information to be considered useful and meaningful for decision-making.
There are six characteristics that make information both useful and meaningful. If information is free
from error or bias and accurately represents the events or activities of the organization, it is
representative of the characteristic of
A) relevancy.
B) timeliness.
C) understandability.
D) reliability.
Answer: D
Page Ref: 5
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic

10) An accounting information system must be able to perform which of the following tasks?
A) collect transaction data
B) process transaction data
C) provide adequate controls
D) all of the above
Answer: D
Page Ref: 10
Objective: Learning Objective 5
Difficulty : Easy
AACSB: Analytic

11) Which of the following is not an example of a common activity in an AIS?
A) buy and pay for goods and services
B) sell goods and services and collect cash
C) summarize and report results to interested parties
D) recording of sales calls for marketing purposes
Answer: D
Page Ref: 8
Objective: Learning Objective 5
Difficulty : Easy
AACSB: Analytic
3
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall




Test bank solution manual instructor manual forTest
accounting
bank solution
information
manual
systems
instructor
12emanual
by romneysteinbart.pdf
for accounting information systems 12e by romneysteinbart.pdf

, https://browsegrades.net/singlePaper/416744/test-bank-solution-manual-instructor-manual-for-ac
Exam Prep 2026 4 of 1515
Test bank solution manual
Test bank
instructor
solution
manual
manual
for accounting
instructor manual
information
for accounting
systems 12e
information
by romneysteinbart
systems 12e by romneysteinbart.pdf



12) Which of the following is not one of the components of an AIS?
A) Internal controls and security measures
B) People
C) Procedures and instructions
D) Hardware
Answer: D
Page Ref: 10
Objective: Learning Objective 5
Difficulty : Easy
AACSB: Analytic

13) One group that relies on both the adequate collection and transformation of data for decision-making
purposes for an organization is
A) management.
B) interested outsiders.
C) competitors.
D) the government.
Answer: A
Page Ref: 12
Objective: Learning Objective 3
Difficulty : Easy
AACSB: Analytic

14) The primary objective of accounting is to
A) implement strong internal controls.
B) provide useful information to decision makers.
C) prepare financial statements.
D) ensure the profitability of an organization.
Answer: B
Page Ref: 12
Objective: Learning Objective 5
Difficulty : Moderate
AACSB: Analytic




4
Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall




Test bank solution manual instructor manual forTest
accounting
bank solution
information
manual
systems
instructor
12emanual
by romneysteinbart.pdf
for accounting information systems 12e by romneysteinbart.pdf