TEST BANK COMPLETE_
ACCOUNTING INFORMATION SYSTEMS 9TH EDITION
BY JAMES HALL (AUTHOR)
ALL CHAPTERS 1-17| 5 UNITS| UPDATED VERSION WITH VERIFIED ANSWERS| RATED A+
,PART I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS _________________________ 3
CHAPTER 1—THE INFORMATION SYSTEM: AN ACCOUNTANT’S PERSPECTIVE __________________ 3
CHAPTER 2—INTRODUCTION TO TRANSACTION PROCESSING _____________________________ 39
CHAPTER 3—ETHICS, FRAUD, AND INTERNAL CONTROL __________________________________ 78
PART II: TRANSACTION CYCLES AND BUSINESS PROCESSES __________________________ 135
CHAPTER 4—THE REVENUE CYCLE ___________________________________________________ 135
CHAPTER 5—THE EXPENDITURE CYCLE PART I: PURCHASES AND CASH DISBURSEMENTS
PROCEDURES ___________________________________________________________________ 171
CHAPTER 6—THE EXPENDITURE CYCLE PART II: PAYROLL PROCESSING AND FIXED ASSET
PROCEDURES ___________________________________________________________________ 207
CHAPTER 7—THE CONVERSION CYCLE _______________________________________________ 240
CHAPTER 8—FINANCIAL REPORTING, AND MANAGEMENT REPORTING SYSTEMS ____________ 276
PART III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION ________________ 309
CHAPTER 9—DATABASE MANAGEMENT SYSTEMS _____________________________________ 309
CHAPTER 10—THE REA APPROACH TO BUSINESS PROCESS MODELING _____________________ 342
CHAPTER 11—ENTERPRISE RESOURCE PLANNING SYSTEMS ______________________________ 366
CHAPTER 12—ELECTRONIC COMMERCE SYSTEMS ______________________________________ 398
PART IV: SYSTEMS DEVELOPMENT ACTIVITIES ____________________________________ 439
CHAPTER 13—MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE _______________________ 439
CHAPTER 14—CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTS __________________ 471
PART V: COMPUTER CONTROLS AND IT AUDITING ________________________________ 498
CHAPTER 15—AUDITING IT CONTROLS PART I: SARBANES-OXLEY AND IT GOVERNANCE _______ 498
CHAPTER 16—AUDITING IT CONTROLS PART II: SECURITY AND ACCESS _____________________ 543
CHAPTER 17—AUDITING IT CONTROLS PART III: SYSTEMS DEVELOPMENT, PROGRAM CHANGES,
AND APPLICATION AUDITING ______________________________________________________ 575
NB: ALL CHAPTERS 1-17 HAVE BELOW QUESTIONS
1. TRUE/FALSE QUESTIONS
2. MULTIPLE CHOICE QUESTIONS
3. SHORT ANSWER QUESTIONS
4. ESSAY QUESTIONS
,PART I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
CHAPTER 1—THE INFORMATION SYSTEM: AN ACCOUNTANT’S PERSPECTIVE
JAMES HALL: ACCOUNTING INFORMATION SYSTEMS 9TH EDITION, TEST
BANK
TRUE/FALSE
1. INFORMATION IS A BUSINESS RESOURCE.
ANSWER:> TRUE PTS: 1
2. IT OUTSOURCING IS LOCATION-INDEPENDENT COMPUTING.
ANSWER:> FALSE PTS: 1
3. TRANSACTION PROCESSING SYSTEMS CONVERT NON-FINANCIAL
TRANSACTIONS INTO FINANCIAL TRANSACTIONS.
ANSWER:> FALSE PTS: 1
4. INFORMATION LACKING RELIABILITY MAY STILL HAVE VALUE.
ANSWER:> FALSE PTS: 1
5. A BALANCE SHEET PREPARED IN CONFORMITY WITH GAAP IS AN
EXAMPLE OF DISCRETIONARY REPORTING.
ANSWER:> FALSE PTS: 1
, 6. THE MANAGEMENT REPORTING SYSTEM PROVIDES THE INTERNAL
FINANCIAL INFORMATION NEEDED TO MANAGE A BUSINESS.
ANSWER:> TRUE PTS: 1
7. MOST OF THE INPUTS TO THE GENERAL LEDGER SYSTEM COME FROM
THE FINANCIAL REPORTING SYSTEM.
ANSWER:> FALSE PTS: 1
8. WHEN PREPARING DISCRETIONARY REPORTS, ORGANIZATIONS CAN
CHOOSE WHAT INFORMATION TO REPORT AND HOW TO PRESENT IT.
ANSWER:> TRUE PTS: 1
9. RETRIEVAL IS THE TASK OF PERMANENTLY REMOVING OBSOLETE OR
REDUNDANT RECORDS FROM THE DATABASE.
ANSWER:> FALSE PTS: 1
10. SYSTEMS DEVELOPMENT REPRESENTS 80 TO 90 PERCENT OF THE
TOTAL COST OF A COMPUTER SYSTEM.
ANSWER:> FALSE PTS: 1
11. THE DATABASE ADMINISTRATOR IS RESPONSIBLE FOR THE SECURITY
AND INTEGRITY OF THE DATABASE.
ANSWER:> TRUE PTS: 1
ACCOUNTING INFORMATION SYSTEMS 9TH EDITION
BY JAMES HALL (AUTHOR)
ALL CHAPTERS 1-17| 5 UNITS| UPDATED VERSION WITH VERIFIED ANSWERS| RATED A+
,PART I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS _________________________ 3
CHAPTER 1—THE INFORMATION SYSTEM: AN ACCOUNTANT’S PERSPECTIVE __________________ 3
CHAPTER 2—INTRODUCTION TO TRANSACTION PROCESSING _____________________________ 39
CHAPTER 3—ETHICS, FRAUD, AND INTERNAL CONTROL __________________________________ 78
PART II: TRANSACTION CYCLES AND BUSINESS PROCESSES __________________________ 135
CHAPTER 4—THE REVENUE CYCLE ___________________________________________________ 135
CHAPTER 5—THE EXPENDITURE CYCLE PART I: PURCHASES AND CASH DISBURSEMENTS
PROCEDURES ___________________________________________________________________ 171
CHAPTER 6—THE EXPENDITURE CYCLE PART II: PAYROLL PROCESSING AND FIXED ASSET
PROCEDURES ___________________________________________________________________ 207
CHAPTER 7—THE CONVERSION CYCLE _______________________________________________ 240
CHAPTER 8—FINANCIAL REPORTING, AND MANAGEMENT REPORTING SYSTEMS ____________ 276
PART III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION ________________ 309
CHAPTER 9—DATABASE MANAGEMENT SYSTEMS _____________________________________ 309
CHAPTER 10—THE REA APPROACH TO BUSINESS PROCESS MODELING _____________________ 342
CHAPTER 11—ENTERPRISE RESOURCE PLANNING SYSTEMS ______________________________ 366
CHAPTER 12—ELECTRONIC COMMERCE SYSTEMS ______________________________________ 398
PART IV: SYSTEMS DEVELOPMENT ACTIVITIES ____________________________________ 439
CHAPTER 13—MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE _______________________ 439
CHAPTER 14—CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTS __________________ 471
PART V: COMPUTER CONTROLS AND IT AUDITING ________________________________ 498
CHAPTER 15—AUDITING IT CONTROLS PART I: SARBANES-OXLEY AND IT GOVERNANCE _______ 498
CHAPTER 16—AUDITING IT CONTROLS PART II: SECURITY AND ACCESS _____________________ 543
CHAPTER 17—AUDITING IT CONTROLS PART III: SYSTEMS DEVELOPMENT, PROGRAM CHANGES,
AND APPLICATION AUDITING ______________________________________________________ 575
NB: ALL CHAPTERS 1-17 HAVE BELOW QUESTIONS
1. TRUE/FALSE QUESTIONS
2. MULTIPLE CHOICE QUESTIONS
3. SHORT ANSWER QUESTIONS
4. ESSAY QUESTIONS
,PART I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
CHAPTER 1—THE INFORMATION SYSTEM: AN ACCOUNTANT’S PERSPECTIVE
JAMES HALL: ACCOUNTING INFORMATION SYSTEMS 9TH EDITION, TEST
BANK
TRUE/FALSE
1. INFORMATION IS A BUSINESS RESOURCE.
ANSWER:> TRUE PTS: 1
2. IT OUTSOURCING IS LOCATION-INDEPENDENT COMPUTING.
ANSWER:> FALSE PTS: 1
3. TRANSACTION PROCESSING SYSTEMS CONVERT NON-FINANCIAL
TRANSACTIONS INTO FINANCIAL TRANSACTIONS.
ANSWER:> FALSE PTS: 1
4. INFORMATION LACKING RELIABILITY MAY STILL HAVE VALUE.
ANSWER:> FALSE PTS: 1
5. A BALANCE SHEET PREPARED IN CONFORMITY WITH GAAP IS AN
EXAMPLE OF DISCRETIONARY REPORTING.
ANSWER:> FALSE PTS: 1
, 6. THE MANAGEMENT REPORTING SYSTEM PROVIDES THE INTERNAL
FINANCIAL INFORMATION NEEDED TO MANAGE A BUSINESS.
ANSWER:> TRUE PTS: 1
7. MOST OF THE INPUTS TO THE GENERAL LEDGER SYSTEM COME FROM
THE FINANCIAL REPORTING SYSTEM.
ANSWER:> FALSE PTS: 1
8. WHEN PREPARING DISCRETIONARY REPORTS, ORGANIZATIONS CAN
CHOOSE WHAT INFORMATION TO REPORT AND HOW TO PRESENT IT.
ANSWER:> TRUE PTS: 1
9. RETRIEVAL IS THE TASK OF PERMANENTLY REMOVING OBSOLETE OR
REDUNDANT RECORDS FROM THE DATABASE.
ANSWER:> FALSE PTS: 1
10. SYSTEMS DEVELOPMENT REPRESENTS 80 TO 90 PERCENT OF THE
TOTAL COST OF A COMPUTER SYSTEM.
ANSWER:> FALSE PTS: 1
11. THE DATABASE ADMINISTRATOR IS RESPONSIBLE FOR THE SECURITY
AND INTEGRITY OF THE DATABASE.
ANSWER:> TRUE PTS: 1
