Test Bank for Accounting Information Systems, 15th Global Edition By
Marshall B. Romney, Paul J. Steinbart
TEST BANK
, Chapter 1 Accounting Information Systems: An Overview
iger en meer
1) Information doeltreffend
is best described as te maak. Die dokumente is duidelik
gestruktureer en fokus op kernbegrippe, eksamenrelevante
A) raw facts about transactions.
B) data that has been organized and processed so that it is meaningful to the user.
onderwerpe en when
C) facts that are useful praktiese
processed verduidelikings.
in a timely manner. Of jy nou opsommings,
oefenvrae,
D) the same thing studiegidse
as data. of volledige eksamenvoorbereiding soek,
elke dokument
Answer: B is met sorg en akkuraatheid saamgestel. Die
materiaal is ideaal vir selfstudie, herhaling voor toetse of as
aanvulling tot lesings. Gereelde opdaterings verseker dat die
2) An accounting information system (AIS) processes to provide users with
.
inhoud relevant en betroubaar bly. Hierdie winkel is geskep vir
A) data; information
studente wat kwaliteit, duidelikheid en tydsbesparing waardeer.
B) data; transactions
C) information; data
Gebruik hierdie hulpbronne om met selfvertroue te studeer en
D) data; benefits
beter akademiese resultate te behaal.
Answer: A
•••• 한국어 (Korean)
3) Which of the following statements below shows the contrast between data and
information?
이A)Stuvia
Data is the 상점에서는
output of an AIS. 시험 대비와 효율적인 학습을 위해
B) Information is the primary output of an AIS.
체계적으로 정리된
C) Data is more useful 고품질
in decision 학습
making than 자료를 제공합니다. 모든 문서는
information.
핵심 개념
D) Data 중심으로
and information 구성되어
are the same. 있으며 강의 내용과 시험 범위에 맞춰
명확하게
Answer: B 설명되어 있습니다. 요약 노트, 연습 문제, 학습 가이드,
종합 시험 자료 등 다양한 형태의 콘텐츠를 통해 짧은 시간 안에
중요한
4) 내용을 이해할
information reduces uncertainty, improves decision makers' ability to make
predictions, or confirms expectations.
A) Timely
,B) Reliable
C) Relevant
D) Complete
Answer: C
5) Information that is free from error or bias and accurately represents the events or activities
of the organization is
A) relevant.
B) reliable / Faithful Representation.
C) verifiable.
D) timely.
Answer: B
6) The value of information can best be determined by
A) its usefulness to decision makers.
B) its relevance to decision makers.
C) the benefits associated with obtaining the information minus the cost of producing it.
D) the extent to which it optimizes the value chain.
Answer: C
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
8) Information is when two knowledgeable people independently produce the
same information.
A) verifiable
B) relevant
C) reliable
D) complete
Answer: A
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
10) Inventory information is provided in real time by a firm's accounting information system.
The accuracy of this information is questionable, however, since the production manager
often reports stock outs of components that the system indicates are in stock. Which of the
following characteristics of useful information is absent in the situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
Answer: B
11) Cheryl Metrejean has been the controller of Downtown Tires for 25 years. Ownership of
the firm recently changed hands and the new owners are conducting an audit of the financial
records. The audit has been unable to reproduce financial reports that were prepared by Ms.
Metrejean. While there is no evidence of wrongdoing, the auditors are concerned that the
discrepancies might contribute to poor decisions. Which of the following characteristics of
useful information is absent in the situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
Answer: F
12) In 2003, Singh Manufacturing implemented a Web-based information system that allows
all employees to access mission-critical information. The intention was to increase production
efficiency. Unfortunately, it had the opposite effect, as deliveries fell behind schedule and
costs increased. Shaman Gupta, the director of information technology services, asked Ashlee
Wells to come in and talk with him about the system. Ashlee is a long-time employee of
Singh, and her opinion is valued by her peers and by her supervisor.
"So Ashlee, how's it going down there in the shop?"
"Not so good, Shaman. Used to be we got a weekly pick list so we knew how to plan
production. Now, we got that computer system. Most of us can't figure out how to use it to do
our jobs. Is there some way to print out a pick list?"
Marshall B. Romney, Paul J. Steinbart
TEST BANK
, Chapter 1 Accounting Information Systems: An Overview
iger en meer
1) Information doeltreffend
is best described as te maak. Die dokumente is duidelik
gestruktureer en fokus op kernbegrippe, eksamenrelevante
A) raw facts about transactions.
B) data that has been organized and processed so that it is meaningful to the user.
onderwerpe en when
C) facts that are useful praktiese
processed verduidelikings.
in a timely manner. Of jy nou opsommings,
oefenvrae,
D) the same thing studiegidse
as data. of volledige eksamenvoorbereiding soek,
elke dokument
Answer: B is met sorg en akkuraatheid saamgestel. Die
materiaal is ideaal vir selfstudie, herhaling voor toetse of as
aanvulling tot lesings. Gereelde opdaterings verseker dat die
2) An accounting information system (AIS) processes to provide users with
.
inhoud relevant en betroubaar bly. Hierdie winkel is geskep vir
A) data; information
studente wat kwaliteit, duidelikheid en tydsbesparing waardeer.
B) data; transactions
C) information; data
Gebruik hierdie hulpbronne om met selfvertroue te studeer en
D) data; benefits
beter akademiese resultate te behaal.
Answer: A
•••• 한국어 (Korean)
3) Which of the following statements below shows the contrast between data and
information?
이A)Stuvia
Data is the 상점에서는
output of an AIS. 시험 대비와 효율적인 학습을 위해
B) Information is the primary output of an AIS.
체계적으로 정리된
C) Data is more useful 고품질
in decision 학습
making than 자료를 제공합니다. 모든 문서는
information.
핵심 개념
D) Data 중심으로
and information 구성되어
are the same. 있으며 강의 내용과 시험 범위에 맞춰
명확하게
Answer: B 설명되어 있습니다. 요약 노트, 연습 문제, 학습 가이드,
종합 시험 자료 등 다양한 형태의 콘텐츠를 통해 짧은 시간 안에
중요한
4) 내용을 이해할
information reduces uncertainty, improves decision makers' ability to make
predictions, or confirms expectations.
A) Timely
,B) Reliable
C) Relevant
D) Complete
Answer: C
5) Information that is free from error or bias and accurately represents the events or activities
of the organization is
A) relevant.
B) reliable / Faithful Representation.
C) verifiable.
D) timely.
Answer: B
6) The value of information can best be determined by
A) its usefulness to decision makers.
B) its relevance to decision makers.
C) the benefits associated with obtaining the information minus the cost of producing it.
D) the extent to which it optimizes the value chain.
Answer: C
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
8) Information is when two knowledgeable people independently produce the
same information.
A) verifiable
B) relevant
C) reliable
D) complete
Answer: A
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
10) Inventory information is provided in real time by a firm's accounting information system.
The accuracy of this information is questionable, however, since the production manager
often reports stock outs of components that the system indicates are in stock. Which of the
following characteristics of useful information is absent in the situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
Answer: B
11) Cheryl Metrejean has been the controller of Downtown Tires for 25 years. Ownership of
the firm recently changed hands and the new owners are conducting an audit of the financial
records. The audit has been unable to reproduce financial reports that were prepared by Ms.
Metrejean. While there is no evidence of wrongdoing, the auditors are concerned that the
discrepancies might contribute to poor decisions. Which of the following characteristics of
useful information is absent in the situation described above?
A) relevant
B) reliable
C) complete
D) timely
E) understandable
F) verifiable
G) accessible
Answer: F
12) In 2003, Singh Manufacturing implemented a Web-based information system that allows
all employees to access mission-critical information. The intention was to increase production
efficiency. Unfortunately, it had the opposite effect, as deliveries fell behind schedule and
costs increased. Shaman Gupta, the director of information technology services, asked Ashlee
Wells to come in and talk with him about the system. Ashlee is a long-time employee of
Singh, and her opinion is valued by her peers and by her supervisor.
"So Ashlee, how's it going down there in the shop?"
"Not so good, Shaman. Used to be we got a weekly pick list so we knew how to plan
production. Now, we got that computer system. Most of us can't figure out how to use it to do
our jobs. Is there some way to print out a pick list?"
