Accounting Information Systems 9e James A. Hall
Test Bank For
Accounting Information Systems 9e James
A. Hall (Test Bank All Chapters, 100%
Original Verified, A+ Grade)
1|Page
, Accounting Information Systems 9e James A. Hall
Table Of Contents
Chapter 1—The Information System: An Accountant’s Perspective .......................................... 3
Chapter 2—Introduction To Transaction Processing................................................................ 19
Chapter 3—Ethics, Fraud, And Internal Control ....................................................................... 43
Chapter 4—The Revenue Cycle ................................................................................................ 76
Chapter 5—The Expenditure Cycle Part I: Purchases And Cash Disbursements Procedures .. 97
Chapter 6—The Expenditure Cycle Part II: Payroll Processing And Fixed Asset Procedures . 118
Chapter 7—The Conversion Cycle .......................................................................................... 137
Chapter 8—Financial Reporting, And Management Reporting Systems ............................... 157
Chapter 9—Database Management Systems ......................................................................... 177
Chapter 10—The REA Approach To Business Process Modeling ........................................... 196
Chapter 11—Enterprise Resource Planning Systems ............................................................. 210
Chapter 12—Electronic Commerce Systems .......................................................................... 229
Chapter 13—Managing The Systems Development Life Cycle............................................... 253
Chapter 14—Construct, Deliver, And Maintain Systems Projects.......................................... 270
Chapter 15—IT Controls Part I: Sarbanes-Oxley And IT Governance ..................................... 286
Chapter 16—IT Controls Part II: Security And Access ............................................................. 311
Chapter 17—IT Controls Part III: Systems Development, Program Changes, And Application
Controls ................................................................................................................................... 331
2|Page
, Accounting Information Systems 9e James A. Hall
Chapter 1—The Information System: An Accountant’s Perspective
TRUE/FALSE
1. Information Is A Business Resource.
ANSWER: T PTS: 1
2. IT Outsourcing Is Location-Independent Computing.
ANSWER: F PTS: 1
3. Transaction Processing Systems Convert Non-Financial Transactions Into Financial
Transactions.
ANSWER: F PTS: 1
4. Information Lacking Reliability May Still Have Value.
ANSWER: F PTS: 1
5. A Balance Sheet Prepared In Conformity With GAAP Is An Example Of Discretionary
Reporting.
ANSWER: F PTS: 1
6. The Management Reporting System Provides The Internal Financial Information Needed
To Manage A Business.
ANSWER: T PTS: 1
7. Most Of The Inputs To The General Ledger System Come From The Financial Reporting
System.
ANSWER: F PTS: 1
8. When Preparing Discretionary Reports, Organizations Can Choose What Information To
Report And How To Present It.
ANSWER: T PTS: 1
3|Page
, Accounting Information Systems 9e James A. Hall
9. Retrieval Is The Task Of Permanently Removing Obsolete Or Redundant Records From
The Database.
ANSWER: F PTS: 1
10. Systems Development Represents 80 To 90 Percent Of The Total Cost Of A Computer
System.
ANSWER: F PTS: 1
11. The Database Administrator Is Responsible For The Security And Integrity Of The
Database.
ANSWER: T PTS: 1
12. Custom Software Is Completely Finished, Tested, And Ready For Implementation.
ANSWER: F PTS: 1
13. The Internal Auditor Represents The Interests Of Third-Party Outsiders.
ANSWER: F PTS: 1
14. Information Technology (IT) Audits Can Be Performed By Both Internal And External
Auditors.
ANSWER: T PTS: 1
15. Custom Software Is The Most Affordable Systems Development Option.
ANSWER: F PTS: 1
16. A Database Is A Collection Of Interconnected Computers And Communications Devices
That Allows Users To Communicate, Access Data And Applications, And Share Information And
Resources.
ANSWER: F PTS: 1
17. Systems Maintenance Consumes The Majority Of A System’s Total Costs.
ANSWER: T PTS: 1
4|Page
Test Bank For
Accounting Information Systems 9e James
A. Hall (Test Bank All Chapters, 100%
Original Verified, A+ Grade)
1|Page
, Accounting Information Systems 9e James A. Hall
Table Of Contents
Chapter 1—The Information System: An Accountant’s Perspective .......................................... 3
Chapter 2—Introduction To Transaction Processing................................................................ 19
Chapter 3—Ethics, Fraud, And Internal Control ....................................................................... 43
Chapter 4—The Revenue Cycle ................................................................................................ 76
Chapter 5—The Expenditure Cycle Part I: Purchases And Cash Disbursements Procedures .. 97
Chapter 6—The Expenditure Cycle Part II: Payroll Processing And Fixed Asset Procedures . 118
Chapter 7—The Conversion Cycle .......................................................................................... 137
Chapter 8—Financial Reporting, And Management Reporting Systems ............................... 157
Chapter 9—Database Management Systems ......................................................................... 177
Chapter 10—The REA Approach To Business Process Modeling ........................................... 196
Chapter 11—Enterprise Resource Planning Systems ............................................................. 210
Chapter 12—Electronic Commerce Systems .......................................................................... 229
Chapter 13—Managing The Systems Development Life Cycle............................................... 253
Chapter 14—Construct, Deliver, And Maintain Systems Projects.......................................... 270
Chapter 15—IT Controls Part I: Sarbanes-Oxley And IT Governance ..................................... 286
Chapter 16—IT Controls Part II: Security And Access ............................................................. 311
Chapter 17—IT Controls Part III: Systems Development, Program Changes, And Application
Controls ................................................................................................................................... 331
2|Page
, Accounting Information Systems 9e James A. Hall
Chapter 1—The Information System: An Accountant’s Perspective
TRUE/FALSE
1. Information Is A Business Resource.
ANSWER: T PTS: 1
2. IT Outsourcing Is Location-Independent Computing.
ANSWER: F PTS: 1
3. Transaction Processing Systems Convert Non-Financial Transactions Into Financial
Transactions.
ANSWER: F PTS: 1
4. Information Lacking Reliability May Still Have Value.
ANSWER: F PTS: 1
5. A Balance Sheet Prepared In Conformity With GAAP Is An Example Of Discretionary
Reporting.
ANSWER: F PTS: 1
6. The Management Reporting System Provides The Internal Financial Information Needed
To Manage A Business.
ANSWER: T PTS: 1
7. Most Of The Inputs To The General Ledger System Come From The Financial Reporting
System.
ANSWER: F PTS: 1
8. When Preparing Discretionary Reports, Organizations Can Choose What Information To
Report And How To Present It.
ANSWER: T PTS: 1
3|Page
, Accounting Information Systems 9e James A. Hall
9. Retrieval Is The Task Of Permanently Removing Obsolete Or Redundant Records From
The Database.
ANSWER: F PTS: 1
10. Systems Development Represents 80 To 90 Percent Of The Total Cost Of A Computer
System.
ANSWER: F PTS: 1
11. The Database Administrator Is Responsible For The Security And Integrity Of The
Database.
ANSWER: T PTS: 1
12. Custom Software Is Completely Finished, Tested, And Ready For Implementation.
ANSWER: F PTS: 1
13. The Internal Auditor Represents The Interests Of Third-Party Outsiders.
ANSWER: F PTS: 1
14. Information Technology (IT) Audits Can Be Performed By Both Internal And External
Auditors.
ANSWER: T PTS: 1
15. Custom Software Is The Most Affordable Systems Development Option.
ANSWER: F PTS: 1
16. A Database Is A Collection Of Interconnected Computers And Communications Devices
That Allows Users To Communicate, Access Data And Applications, And Share Information And
Resources.
ANSWER: F PTS: 1
17. Systems Maintenance Consumes The Majority Of A System’s Total Costs.
ANSWER: T PTS: 1
4|Page
