Test Bank for Accounting Information Systems A Practitioner Emphasis 7th Edition Cynthia Heagy & Constance Lehmann All Chapters Verified A+ Grade Solutions 2026–2027

TESTBANKFORACCOUNTINGINFORMATIONSYSTEMS:A
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PRACTITIONEREMPHASIS7THEDITION|CYNTHIAHEAGY&
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CONSTANCELEHMANN|ALLCHAPTERSVERIFIEDA+GRADE
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SOLUTIONS 2026–2027i i




Allchapterscovered
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1

,Accounting Information Systems A Practitioner Emphasis, 7eCynthia Heagy Constance
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Lehmann (Test Bank All Chapters, 100% Original Verified, A+ Grade)
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Chapter1 i




SignificanceofAccountingInformationSystemsand i




theAccountant’sRole i i i




MULTIPLECHOICEQUESTIONS i




1. Whichofthefollowingisnotaccountinginformation?
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A. Total direct/indirect laborhours i i i




B. Deliveryequipment cost i i




C. Computer training schedule i i




D. Nextyear’ssalesbudget i i i




C

2. Inwhattermscanaccountinginformationbeexpressed?
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A. Units,percentages,andmoney i i i




B. Money,ratios,andtext i i i




C. Money,percentages,andtext i i




D. Units,percentages,andtext i i i




A

3. Whichofthefollowingstatementsdoesnotapplytoaccountinginformation?
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A. Accountinginformationmeetsthelegitimateneedsofexternal users. i i i i i i i i




B. Accountinginformationis generatedby onlyexternal activities. i i i i i i i




C. Accountinginformationcommunicatesamongpartiestransactingbusinesswith i i i i i




oneanother. i i




D. Accountinginformationprovidesabasis forinformedmanagement decision i i i i




making. i




B

4. Whichofthefollowinggroupsrequiresaccounting datawiththebroadestperspective?
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A. Entry-level managers i




B. First-level managers i




C. Middle-level managers i




D. Upper-level managers i




D

5. Whichofthefollowingstatementsisnottrue?
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A. Anaccountingsystemdealsprimarilywitheconomiceventsthataffectan
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organization’s accounting equation.
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B. Someaccountingeventsmaymatureintoaccountingtransactionswhileothers
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maynot. i i




C. Onlyaccountingeventsthathavematured intoaccountingtransactionsmustbe
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captured and reported by the accounting system.
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, D. Mostaccountingtransactionsresultfromanorganization’sday-to-day operations.
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C

6. Fromwhatdoaccountingtransactionsresult?
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A. Bothexternalandinternalactivities i i i i




B. External activities i




C. Internalactivities i




D. Neitherexternalnorinternalactivities i i i i




A

7. Whichofthefollowingstatementsaboutamanualaccountingsystemisnotcorrect?
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A. Verylittledata beyondthebasicelementsareincluded. i i m i i i i i




B. Dataarestoredinonlyonelocation. i i i i i i




C. Errorsandinconsistencies arecommon. i i i i




D. Dataareprocessedforexternalreporting. i i i i i




B

8. Fordecision-makingpurposes,managersrequiredatafromwhichsource(s)andin which
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terms?
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A. Internalandexternalsourcesinonlymonetaryterms i i i i i i i




B. Internalsourcesinnon-monetarytermsandexternalsourcesinmonetaryterms i i i i i i i i i




C. Internalsourcesinnon-monetarytermsandexternalsourcesinmonetaryterms i i i i i i i i i




D. Internalandexternalsourcesinbothmonetaryandnon-monetaryterms i i i i i i i i i




D

9. Whichofthefollowingbestdescribesamanualaccountingsystem?
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A. Slowandpronetoerror i i i i




B. Limitedinthevolumeofdataitcanprocess i i i i i i i i




C. Fastandaccurate i i




D. AandC,butnotB i i i i i




E. AandB,butnotC i i i i i




E

10. Whatessentialfunctionsareperformedbycomputerhardware?
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A. Input,processing,output, andinstructionofdata i i i i i i




B. Input,storage, andinstructionofdata,anddecision making i i i i i i i i




C. Input,processing,storage,andoutputofdata i i i i i i




D. Input,storage, andoutput ofdataanddecisionmaking i i i i i i i i




C

11. Whataretherolesofpeopleincomputerizedaccountingsystems?
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A. Tomonitortheprocessingofdataandtointerpretdata
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B. Tomanufacturehardware, writesoftware, andmaintaintheaccountingsystem
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C. Tosuperviseandcontroltheaccountingfunction
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D. AandB,butnotC i i i i i




E. A,B,andC i i i




3

, E

12. Whichofthefollowingstatementsisnottrue?
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A. Trustworthy accounting information and reliable computer equipment can prevent the i i i i i i i i i




failure of an organization, even if incompetent and dishonest people carry out the
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accounting function.
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B. Agoodaccountingsystemmaynotguaranteeanorganization’ssuccess,butabad one
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can destroy an organization.
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C. Thedifferencebetweengoodandbadaccountingsystemsliesinthewaytheyare
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developed, operated, and controlled.
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D. Anaccountingsystemisexpectedtocarryoutitstaskswithouttheneedforupper
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management’s day-to-day concern.
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A

13. Whoaretheusersofaccountingsystems?
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A. Financial accountants, managerialaccountants, and systemdevelopers i i i i i i




B. Financialaccountants,managerialaccountants,systemdevelopers,andtax i i i i i i




accountants
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C. Financialaccountants,managerialaccountants,systemdevelopers,and i i i i




governmentalaccountants
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D. Financialaccountants,managerialaccountants,governmentalaccountants,andtax i i i i i i i




accountants
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D

14. Whoismostresponsibleforoperationoftheaccounting systeminanorganization?
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A. Thecontrollerandthechiefexecutiveofficer
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B. Thecontroller andthechieffinancialofficer
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C. Thecontrollerandtheboardofdirectors i i i i i i




D. AandB,butnotC i i i i i




E. BandC,butnotA i i i i i




B

15. Whichofthefollowingstatementsisfalse?
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A. Internalauditorslackthenecessaryindependencetoexpressopinionsaboutthe i i i i i i i i i i




financial statements of the organizations for which they work.
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B. Internalauditorsensurethatanorganization’saccountingsystemisproperly i i i i i i i i




designed to meet the organization’s present and future needs.
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C. Anexternalauditorwhoperformsafinancialstatementauditisnotrequiredby
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professional standards to gain an understanding of the client’s accounting
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information system before expressing an opinion.
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D. Ifan external auditorfinds thecontrols over theaccounting system tobe adequate,
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heorshemaybeabletoreducetheamountoftestingoftransactions andaccount
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balances necessary tosupport an opinion on thefairness ofthe financial
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statements.
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C



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