Accounting Information Systems 14th Edition by Marshall
B. Romney & Paul J. Steinbart Test Bank (All Chapters) |
Verified Questions & Answers | 2026–2027 Exam Prep
Study Guide
All chapters covered
1
,Accounting Information Systems, 14e Marshall Romney Paul Steinbart o o o o o o o
(Test Bank All Chapters, 100% Original Verified, A+ Grade)
o o o o o o o o o
Accounting Information Systems, 14e (Romney/Steinbart) o o o o
Chapter 1 Conceptual Foundations of Accounting Information Systems
o o o o o o o o
1 Distinguish data from information, discuss the characteristics of useful information, and explain
o o o o o o o o o o o o
how to determine the value of information.
o o o o o o o
1) Which of the following statements below shows the contrast between data and information?
o o o o o o o o o o o o
A) Data is the primary output of an accounting information system.
o o o o o o o o o
B) Information is the primary output of an accounting information system. o o o o o o o o o
C) Data is more useful in decision making than information.
o o o o o o o o
D) Data and information are the same.
o o o o o
Answer: B
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
o o o o o o o o o o o o o o
system as a whole, it creates
o o o o o o
A) system inconsistence. o
B) system conflict. o
C) goal inconsistence. o
D) goal conflict. o
Answer: D o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
3) When a subsystem achieves its goals while contributing to the organization's overall goal, it is
o o o o o o o o o o o o o o
called
o
A) system match. o
B) system congruence. o
C) goal congruence. o
D) goal match. o
Answer: B o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
2
,4) Information is best described as o o o o
A) raw facts about transactions.
o o o
B) data that has been organized and processed so that it is meaningful to the user.
o o o o o o o o o o o o o o
C) facts that are useful when processed in a timely manner.
o o o o o o o o o
D) the same thing as data.
o o o o
Answer: B
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
5) The value of information can best be determined by
o o o o o o o o
A) its usefulness to decision makers.
o o o o
B) its relevance to decision makers.
o o o o
C) the benefits associated with obtaining the information minus the cost of producing it.
o o o o o o o o o o o o
D) the extent to which it optimizes the value chain.
o o o o o o o o
Answer: C
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Moderate
o o
AACSB: Analytical Thinking o o
6) An accounting information system (AIS) processes
o o o o o o to provide users with
o o o o .
A) data; information o
B) data; transactions o
C) information; data o
D) data;benefits o
Answer: A
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
7) information reduces uncertainty, improves decision makers' ability to make o o o o o o o o
predictions, or confirms expectations.
o o o o
A) Timely
B) Reliable
C) Relevant
D) Complete
Answer: C
o o
Concept: Information needs and business processes Objective:
o o o o o o
oLearning Objective 1 o o
Difficulty: Easy o
AACSB: Analytical Thinking o o
3
, 8) Information that is free from error or bias and accurately represents the events or activities of the
o o o o o o o o o o o o o o o o
organization is
o o
A) relevant.
B) reliable.
C) verifiable.
D) timely.
Answer: Bo
Concept: The concept of information
o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking
o o
9) Information that does not omit important aspects of the underlying events or activities that it
o o o o o o o o o o o o o o
measures is
o o
A) complete.
B) accessible.
C) relevant.
D) timely.
Answer: Ao
Concept: The concept of information
o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking
o o
10) Information is when two knowledgeable people independently produce the same
o o o o o o o o o
information.
o
A) verifiable
B) relevant
C) reliable
D) complete
Answer: A
o o
Concept: The concept of information
o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking
o o
4
B. Romney & Paul J. Steinbart Test Bank (All Chapters) |
Verified Questions & Answers | 2026–2027 Exam Prep
Study Guide
All chapters covered
1
,Accounting Information Systems, 14e Marshall Romney Paul Steinbart o o o o o o o
(Test Bank All Chapters, 100% Original Verified, A+ Grade)
o o o o o o o o o
Accounting Information Systems, 14e (Romney/Steinbart) o o o o
Chapter 1 Conceptual Foundations of Accounting Information Systems
o o o o o o o o
1 Distinguish data from information, discuss the characteristics of useful information, and explain
o o o o o o o o o o o o
how to determine the value of information.
o o o o o o o
1) Which of the following statements below shows the contrast between data and information?
o o o o o o o o o o o o
A) Data is the primary output of an accounting information system.
o o o o o o o o o
B) Information is the primary output of an accounting information system. o o o o o o o o o
C) Data is more useful in decision making than information.
o o o o o o o o
D) Data and information are the same.
o o o o o
Answer: B
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
o o o o o o o o o o o o o o
system as a whole, it creates
o o o o o o
A) system inconsistence. o
B) system conflict. o
C) goal inconsistence. o
D) goal conflict. o
Answer: D o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
3) When a subsystem achieves its goals while contributing to the organization's overall goal, it is
o o o o o o o o o o o o o o
called
o
A) system match. o
B) system congruence. o
C) goal congruence. o
D) goal match. o
Answer: B o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
2
,4) Information is best described as o o o o
A) raw facts about transactions.
o o o
B) data that has been organized and processed so that it is meaningful to the user.
o o o o o o o o o o o o o o
C) facts that are useful when processed in a timely manner.
o o o o o o o o o
D) the same thing as data.
o o o o
Answer: B
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
5) The value of information can best be determined by
o o o o o o o o
A) its usefulness to decision makers.
o o o o
B) its relevance to decision makers.
o o o o
C) the benefits associated with obtaining the information minus the cost of producing it.
o o o o o o o o o o o o
D) the extent to which it optimizes the value chain.
o o o o o o o o
Answer: C
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Moderate
o o
AACSB: Analytical Thinking o o
6) An accounting information system (AIS) processes
o o o o o o to provide users with
o o o o .
A) data; information o
B) data; transactions o
C) information; data o
D) data;benefits o
Answer: A
o o
Concept: The concept of information o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking o o
7) information reduces uncertainty, improves decision makers' ability to make o o o o o o o o
predictions, or confirms expectations.
o o o o
A) Timely
B) Reliable
C) Relevant
D) Complete
Answer: C
o o
Concept: Information needs and business processes Objective:
o o o o o o
oLearning Objective 1 o o
Difficulty: Easy o
AACSB: Analytical Thinking o o
3
, 8) Information that is free from error or bias and accurately represents the events or activities of the
o o o o o o o o o o o o o o o o
organization is
o o
A) relevant.
B) reliable.
C) verifiable.
D) timely.
Answer: Bo
Concept: The concept of information
o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking
o o
9) Information that does not omit important aspects of the underlying events or activities that it
o o o o o o o o o o o o o o
measures is
o o
A) complete.
B) accessible.
C) relevant.
D) timely.
Answer: Ao
Concept: The concept of information
o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking
o o
10) Information is when two knowledgeable people independently produce the same
o o o o o o o o o
information.
o
A) verifiable
B) relevant
C) reliable
D) complete
Answer: A
o o
Concept: The concept of information
o o o o
Objective: Learning Objective 1
o o o o
Difficulty: Easy
o o
AACSB: Analytical Thinking
o o
4
