TEST BANK COMPLETE_
ACCOUNTING INFORMATION SYSTEMS, GLOBAL EDITION 15TH EDITION, (2020)
BY MARSHALL ROMNEY (AUTHOR), PAUL STEINBART (AUTHOR)
ALL CHAPTERS 1-24| 6 UNITS| LATEST VERSION WITH VERIFIED ANSWERS| RATED A+
,PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS __________ 3
CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS: AN OVERVIEW _________________________ 3
CHAPTER 2: OVERVIEW OF TRANSACTION PROCESSING AND ENTERPRISE RESOURCE PLANNING
SYSTEMS ________________________________________________________________________ 66
CHAPTER 3: SYSTEMS DOCUMENTATION TECHNIQUES __________________________________ 109
PART II: DATA ANALYTICS ____________________________________________________ 159
CHAPTER 4: RELATIONAL DATABASES ________________________________________________ 159
CHAPTER 5: INTRODUCTION TO DATA ANALYTICS IN ACCOUNTING ________________________ 218
CHAPTER 6: TRANSFORMING DATA _________________________________________________ 244
CHAPTER 7: DATA ANALYSIS AND PRESENTATION ______________________________________ 277
PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS _______________________ 300
CHAPTER 8: FRAUD AND ERRORS ___________________________________________________ 300
CHAPTER 9: COMPUTER FRAUD AND ABUSE TECHNIQUES _______________________________ 340
CHAPTER 10: CONTROL AND ACCOUNTING INFORMATION SYSTEMS ______________________ 381
CHAPTER 11: CONTROLS FOR INFORMATION SECURITY _________________________________ 435
CHAPTER 12: CONFIDENTIALITY AND PRIVACY CONTROLS _______________________________ 477
CHAPTER 13: PROCESSING INTEGRITY AND AVAILABILITY CONTROLS ______________________ 506
PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS _____________________ 545
CHAPTER 14: THE REVENUE CYCLE: SALES TO CASH COLLECTIONS _________________________ 545
CHAPTER 15: THE EXPENDITURE CYCLE: PURCHASING TO CASH DISBURSEMENTS ____________ 594
CHAPTER 16: THE PRODUCTION CYCLE _______________________________________________ 643
CHAPTER 17: THE HUMAN RESOURCES MANAGEMENT AND PAYROLL CYCLE ________________ 686
CHAPTER 18: GENERAL LEDGER AND REPORTING SYSTEM _______________________________ 724
PART V: THE REA DATA MODEL ________________________________________________ 759
CHAPTER 19: DATABASE DESIGN USING THE REA DATA MODEL ___________________________ 759
CHAPTER 20: IMPLEMENTING AN REA MODEL IN A RELATIONAL DATABASE _________________ 801
CHAPTER 21: SPECIAL TOPICS IN REA MODELING _______________________________________ 844
PART VI: THE SYSTEMS DEVELOPMENT PROCESS __________________________________ 888
CHAPTER 22: INTRODUCTION TO SYSTEMS DEVELOPMENT AND SYSTEMS ANALYSIS __________ 888
CHAPTER 23: AIS DEVELOPMENT STRATEGIES _________________________________________ 945
CHAPTER 24: SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION ____________________ 1000
,PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS: AN OVERVIEW
MARSHALL ROMNEY: ACCOUNTING INFORMATION SYSTEMS, GLOBAL EDITION 15TH EDITION, (2020)
TEST BANK
1. DISTINGUISH DATA FROM INFORMATION, DISCUSS THE CHARACTERISTICS OF
USEFUL INFORMATION, AND EXPLAIN HOW TO DETERMINE THE VALUE OF
INFORMATION.
1) WHICH OF THE FOLLOWING STATEMENTS BELOW SHOWS THE
CONTRAST BETWEEN DATA AND INFORMATION?
A) DATA IS THE PRIMARY OUTPUT OF AN ACCOUNTING INFORMATION
SYSTEM.
B) INFORMATION IS THE PRIMARY OUTPUT OF AN ACCOUNTING
INFORMATION SYSTEM.
C) DATA IS MORE USEFUL IN DECISION MAKING THAN INFORMATION.
D) DATA AND INFORMATION ARE THE SAME.
ANSWER:> B
INFORMATION IS THE PROCESSED AND ORGANIZED FORM OF DATA THAT
IS MEANINGFUL TO THE USER. WHILE DATA CAN BE SEEN AS RAW FACTS
AND FIGURES, INFORMATION HAS CONTEXT AND SIGNIFICANCE FOR
DECISION-MAKING, AND THUS IT IS CONSIDERED THE PRIMARY OUTPUT
OF AN ACCOUNTING INFORMATION SYSTEM.
CONCEPT: THE CONCEPT OF INFORMATION
OBJECTIVE: LEARNING OBJECTIVE 1
DIFFICULTY: EASY
AACSB: ANALYTICAL THINKING
2) WHEN A SUBSYSTEM'S GOALS ARE INCONSISTENT WITH THE GOALS OF
ANOTHER SUBSYSTEM OR WITH THE SYSTEM AS A WHOLE, IT CREATES
, A) SYSTEM INCONSISTENCE.
B) SYSTEM CONFLICT.
C) GOAL INCONSISTENCE.
D) GOAL CONFLICT.
ANSWER:> D
GOAL CONFLICT OCCURS WHEN THE OBJECTIVES OF DIFFERENT
SUBSYSTEMS WITHIN A LARGER SYSTEM DO NOT ALIGN, WHICH CAN
NEGATIVELY AFFECT THE OVERALL PERFORMANCE OF THE SYSTEM. THIS
MISALIGNMENT CREATES INEFFICIENCIES AND ISSUES IN ACHIEVING THE
OVERALL ORGANIZATIONAL GOALS.
CONCEPT: THE CONCEPT OF INFORMATION
OBJECTIVE: LEARNING OBJECTIVE 1
DIFFICULTY: EASY
AACSB: ANALYTICAL THINKING
3) WHEN A SUBSYSTEM ACHIEVES ITS GOALS WHILE CONTRIBUTING TO
THE ORGANIZATION'S OVERALL GOAL, IT IS CALLED
A) SYSTEM MATCH.
B) SYSTEM CONGRUENCE.
C) GOAL CONGRUENCE.
D) GOAL MATCH.
ANSWER:> C
GOAL CONGRUENCE REFERS TO A SITUATION WHERE INDIVIDUAL
SUBSYSTEM GOALS ARE ALIGNED WITH THE LARGER GOALS OF THE
ORGANIZATION, ENSURING THAT THE ORGANIZATION MOVES FORWARD
COHESIVELY AND EFFICIENTLY.
CONCEPT: THE CONCEPT OF INFORMATION
OBJECTIVE: LEARNING OBJECTIVE 1
DIFFICULTY: EASY
ACCOUNTING INFORMATION SYSTEMS, GLOBAL EDITION 15TH EDITION, (2020)
BY MARSHALL ROMNEY (AUTHOR), PAUL STEINBART (AUTHOR)
ALL CHAPTERS 1-24| 6 UNITS| LATEST VERSION WITH VERIFIED ANSWERS| RATED A+
,PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS __________ 3
CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS: AN OVERVIEW _________________________ 3
CHAPTER 2: OVERVIEW OF TRANSACTION PROCESSING AND ENTERPRISE RESOURCE PLANNING
SYSTEMS ________________________________________________________________________ 66
CHAPTER 3: SYSTEMS DOCUMENTATION TECHNIQUES __________________________________ 109
PART II: DATA ANALYTICS ____________________________________________________ 159
CHAPTER 4: RELATIONAL DATABASES ________________________________________________ 159
CHAPTER 5: INTRODUCTION TO DATA ANALYTICS IN ACCOUNTING ________________________ 218
CHAPTER 6: TRANSFORMING DATA _________________________________________________ 244
CHAPTER 7: DATA ANALYSIS AND PRESENTATION ______________________________________ 277
PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS _______________________ 300
CHAPTER 8: FRAUD AND ERRORS ___________________________________________________ 300
CHAPTER 9: COMPUTER FRAUD AND ABUSE TECHNIQUES _______________________________ 340
CHAPTER 10: CONTROL AND ACCOUNTING INFORMATION SYSTEMS ______________________ 381
CHAPTER 11: CONTROLS FOR INFORMATION SECURITY _________________________________ 435
CHAPTER 12: CONFIDENTIALITY AND PRIVACY CONTROLS _______________________________ 477
CHAPTER 13: PROCESSING INTEGRITY AND AVAILABILITY CONTROLS ______________________ 506
PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS _____________________ 545
CHAPTER 14: THE REVENUE CYCLE: SALES TO CASH COLLECTIONS _________________________ 545
CHAPTER 15: THE EXPENDITURE CYCLE: PURCHASING TO CASH DISBURSEMENTS ____________ 594
CHAPTER 16: THE PRODUCTION CYCLE _______________________________________________ 643
CHAPTER 17: THE HUMAN RESOURCES MANAGEMENT AND PAYROLL CYCLE ________________ 686
CHAPTER 18: GENERAL LEDGER AND REPORTING SYSTEM _______________________________ 724
PART V: THE REA DATA MODEL ________________________________________________ 759
CHAPTER 19: DATABASE DESIGN USING THE REA DATA MODEL ___________________________ 759
CHAPTER 20: IMPLEMENTING AN REA MODEL IN A RELATIONAL DATABASE _________________ 801
CHAPTER 21: SPECIAL TOPICS IN REA MODELING _______________________________________ 844
PART VI: THE SYSTEMS DEVELOPMENT PROCESS __________________________________ 888
CHAPTER 22: INTRODUCTION TO SYSTEMS DEVELOPMENT AND SYSTEMS ANALYSIS __________ 888
CHAPTER 23: AIS DEVELOPMENT STRATEGIES _________________________________________ 945
CHAPTER 24: SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION ____________________ 1000
,PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS: AN OVERVIEW
MARSHALL ROMNEY: ACCOUNTING INFORMATION SYSTEMS, GLOBAL EDITION 15TH EDITION, (2020)
TEST BANK
1. DISTINGUISH DATA FROM INFORMATION, DISCUSS THE CHARACTERISTICS OF
USEFUL INFORMATION, AND EXPLAIN HOW TO DETERMINE THE VALUE OF
INFORMATION.
1) WHICH OF THE FOLLOWING STATEMENTS BELOW SHOWS THE
CONTRAST BETWEEN DATA AND INFORMATION?
A) DATA IS THE PRIMARY OUTPUT OF AN ACCOUNTING INFORMATION
SYSTEM.
B) INFORMATION IS THE PRIMARY OUTPUT OF AN ACCOUNTING
INFORMATION SYSTEM.
C) DATA IS MORE USEFUL IN DECISION MAKING THAN INFORMATION.
D) DATA AND INFORMATION ARE THE SAME.
ANSWER:> B
INFORMATION IS THE PROCESSED AND ORGANIZED FORM OF DATA THAT
IS MEANINGFUL TO THE USER. WHILE DATA CAN BE SEEN AS RAW FACTS
AND FIGURES, INFORMATION HAS CONTEXT AND SIGNIFICANCE FOR
DECISION-MAKING, AND THUS IT IS CONSIDERED THE PRIMARY OUTPUT
OF AN ACCOUNTING INFORMATION SYSTEM.
CONCEPT: THE CONCEPT OF INFORMATION
OBJECTIVE: LEARNING OBJECTIVE 1
DIFFICULTY: EASY
AACSB: ANALYTICAL THINKING
2) WHEN A SUBSYSTEM'S GOALS ARE INCONSISTENT WITH THE GOALS OF
ANOTHER SUBSYSTEM OR WITH THE SYSTEM AS A WHOLE, IT CREATES
, A) SYSTEM INCONSISTENCE.
B) SYSTEM CONFLICT.
C) GOAL INCONSISTENCE.
D) GOAL CONFLICT.
ANSWER:> D
GOAL CONFLICT OCCURS WHEN THE OBJECTIVES OF DIFFERENT
SUBSYSTEMS WITHIN A LARGER SYSTEM DO NOT ALIGN, WHICH CAN
NEGATIVELY AFFECT THE OVERALL PERFORMANCE OF THE SYSTEM. THIS
MISALIGNMENT CREATES INEFFICIENCIES AND ISSUES IN ACHIEVING THE
OVERALL ORGANIZATIONAL GOALS.
CONCEPT: THE CONCEPT OF INFORMATION
OBJECTIVE: LEARNING OBJECTIVE 1
DIFFICULTY: EASY
AACSB: ANALYTICAL THINKING
3) WHEN A SUBSYSTEM ACHIEVES ITS GOALS WHILE CONTRIBUTING TO
THE ORGANIZATION'S OVERALL GOAL, IT IS CALLED
A) SYSTEM MATCH.
B) SYSTEM CONGRUENCE.
C) GOAL CONGRUENCE.
D) GOAL MATCH.
ANSWER:> C
GOAL CONGRUENCE REFERS TO A SITUATION WHERE INDIVIDUAL
SUBSYSTEM GOALS ARE ALIGNED WITH THE LARGER GOALS OF THE
ORGANIZATION, ENSURING THAT THE ORGANIZATION MOVES FORWARD
COHESIVELY AND EFFICIENTLY.
CONCEPT: THE CONCEPT OF INFORMATION
OBJECTIVE: LEARNING OBJECTIVE 1
DIFFICULTY: EASY
