x x x x x
2026–2027TESTBANKBYNOAHMYERS&MASONSNOW–
x x x x x x x x x x
COMPLETEEXAMSTUDYGUIDE&QUESTIONBANK
x x x x x x x
All chapters covered
x x
, Test Bank c
byNoahMyersandMasonSnow
c c c c c
Accounting
InformationSystems
c c
SixteenthEdition
c
MarshallB.RomneyPaul c c c
JohnSteinbart Scott L.
xc c c c
SummersDavid A.Wood
xc c c c
,Accounting Information Systems, 16e (Romney)
c c c c
Chapter1 xConceptual FoundationsofAccountingInformation Systems
c x x c
1 Distinguish data frominformation, discussthecharacteristicsofusefulinformation,andexplain
x c x
xhowtodeterminethevalueofinformation.
1) Whichofthefollowing statementsbelowshowsthecontrastbetween data and information? c
A) Dataistheprimaryoutputof anaccounting informationsystem. x x
B) Informationistheprimaryoutputofan accountinginformationsystem. x x
C) Dataismoreusefulindecision makingthaninformation. x
D) Dataandinformationarethesame. c
Answer: B x
Concept: Theconceptofinformation
x
Objective: LearningObjective 1
x x x x
Difficulty: Easy
x x
AACSB: AnalyticalThinking
2) Whenasubsystem'sgoalsareinconsistentwiththegoalsofanothersubsystemorwiththe x
xsystem as awhole,it creates
x x x x
A) systeminconsistence.
B) systemconflict.
C) goalinconsistence.
D) goalconflict.
Answer: D
Concept: Theconceptofinformation
x
Objective: Learning Objective 1
x x x x
Difficulty: Easy
x x
AACSB: AnalyticalThinking
3) Whenasubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal,itis x
xcalled
A) systemmatch.
B) systemcongruence.
C) goalcongruence.
D) goalmatch.
Answer: C x
Concept: Theconcept ofinformation
x c
Objective: LearningObjective 1
x x x x
Difficulty: Easy
x x
AACSB: AnalyticalThinking
1
, 4) Informationisbestdescribed as x
A) rawfactsabouttransactions.
B) datathat hasbeenorganized and processed so that it ismeaningfultotheuser.
c x x
C) factsthatareusefulwhenprocessedinatimelymanner.
D) thesamethingasdata. c
Answer: B x
Concept: Theconceptofinformation
x
Objective: LearningObjective 1
x x x x
Difficulty: Easy
x x
AACSB: AnalyticalThinking
5) Thevalueofinformation canbestbedetermined by
x x
A) itsusefulnesstodecisionmakers.
B) itsrelevancetodecisionmakers.
C) thebenefitsassociated with obtaining theinformation minusthecost of producing
c x x x it.
D) theextenttowhichitoptimizes thevaluechain.
c c
Answer: C x
Concept: Theconceptofinformation
x
Objective: LearningObjective 1
x x x x
Difficulty: Moderate
x x
AACSB: AnalyticalThinking
6) Anaccountinginformationsystem(AIS) processes
x x x toprovideuserswith x .
A) data;information
x
B) data;transactions
x
C) information; data x
D) data;benefits
Answer: A x
Concept: Theconceptofinformation
x
Objective: LearningObjective 1
x x x x
Difficulty: Easy
x x
AACSB: AnalyticalThinking
7) information reducesuncertainty,improvesdecisionmakers'abilitytomake
c x
predictions,orconfirmsexpectations.
x x
A) Timely
B) Accurate
C) Relevant
D) Complete
Answer: C x
Concept: Informationneedsandbusinessprocesses
x
Objective: LearningObjective 1
x x x x
Difficulty: Easy
AACSB: AnalyticalThinking
2