Test Bank for Accounting Information Systems, 5th Edit
c c c c c c c
ion, Alison Parkes, Brett Considine, Karin Olesen, Yvett
c c c c c c c
e Blount, ISBN: 9780730336204
c c c
, Chapterc1:cSystemscfundamentalsc-cIntroduction
Chapter 1: Systems fundamentals – Introduction
c c c c c
Multiple-choicecquestions
1. Thecrolecofcthecaccountantchascchangedcincrecentctimescbecause:
a. professionalcbodieschavecsoughtctocredefinecandcrepositioncthecaccountingcf
unction.
*b.
computercsystemschavecemergedctochandlecthecclassificationcandcrec
ordingctasksctraditionallycassociatedcwithcthecaccountingcfunction.
c. thecaccountingccyclecisctooccomplexcandcinvolvedctocbecperformedcsolelycbycth
ecaccountant.
d. knowledgecworkerschavecincreasinglycreplacedcaccountantscincthecperformanceco
fcrecordingcandcclassificationctasks.
Correctcanswer:cb
Learningcobjectivec1.1c–
ccriticallycevaluatecaccountingcpractices,creflectingconchowcaccountingcinformationcsystem
scenrichcandcextendcthecrolecofcthecaccountant.
2. Asccomputercsystemschavecbeencdevelopedctocperformcthecrecordingcandcclassificationcta
skscassociatedcwithcbusinesscactivities,cthecnaturecofcaccountingcandcthecworkcofcthecacc
ountantchavecalsocbeencpushedcincacnewcdirection.cIncreasingly,cthecrolecofcthecaccounta
ntciscseenctocbecto:
a. useccomputercprogramscrathercthancmanualcjournals.
b. ensurecthatcbusinessescinvestcincnewcsoftware.
*c. addcvaluecandcprovidecandcinterpretcinformationcforcancorganisation.
d. outsourcecaccountingcworkctocbookkeepers.
Correctcanswer:cc
Learningcobjectivec1.1c–
ccriticallycevaluatecaccountingcpractices,creflectingconchowcaccountingcinformationcsystem
scenrichcandcextendcthecrolecofcthecaccountant.
3. ThecICAAcrequirescthatcitscmemberscshouldcbringctheircanalyticcexpertisectocseveralcfi
elds.cWhichconecofcthecfollowingciscNOTcspecifiedcbycthecICAA?
a. Strategiccplanningcandcchangecmanagement.
b. Marketcanalysiscandccompliance.
c. Thecusecofcinformationctechnology.
*d. Humancresourcecmanagement.
Correctcanswer:cd
Learningcobjectivec1.1c–
ccriticallycevaluatecaccountingcpractices,creflectingconchowcaccountingcinformationcsystem
1.1
, Testbankctocaccompany:cAccountingcinformationcsystemsc5ecbycParkescetcal.
scenrichcandcextendcthecrolecofcthecaccountant.
1.2
c c c c c c c
ion, Alison Parkes, Brett Considine, Karin Olesen, Yvett
c c c c c c c
e Blount, ISBN: 9780730336204
c c c
, Chapterc1:cSystemscfundamentalsc-cIntroduction
Chapter 1: Systems fundamentals – Introduction
c c c c c
Multiple-choicecquestions
1. Thecrolecofcthecaccountantchascchangedcincrecentctimescbecause:
a. professionalcbodieschavecsoughtctocredefinecandcrepositioncthecaccountingcf
unction.
*b.
computercsystemschavecemergedctochandlecthecclassificationcandcrec
ordingctasksctraditionallycassociatedcwithcthecaccountingcfunction.
c. thecaccountingccyclecisctooccomplexcandcinvolvedctocbecperformedcsolelycbycth
ecaccountant.
d. knowledgecworkerschavecincreasinglycreplacedcaccountantscincthecperformanceco
fcrecordingcandcclassificationctasks.
Correctcanswer:cb
Learningcobjectivec1.1c–
ccriticallycevaluatecaccountingcpractices,creflectingconchowcaccountingcinformationcsystem
scenrichcandcextendcthecrolecofcthecaccountant.
2. Asccomputercsystemschavecbeencdevelopedctocperformcthecrecordingcandcclassificationcta
skscassociatedcwithcbusinesscactivities,cthecnaturecofcaccountingcandcthecworkcofcthecacc
ountantchavecalsocbeencpushedcincacnewcdirection.cIncreasingly,cthecrolecofcthecaccounta
ntciscseenctocbecto:
a. useccomputercprogramscrathercthancmanualcjournals.
b. ensurecthatcbusinessescinvestcincnewcsoftware.
*c. addcvaluecandcprovidecandcinterpretcinformationcforcancorganisation.
d. outsourcecaccountingcworkctocbookkeepers.
Correctcanswer:cc
Learningcobjectivec1.1c–
ccriticallycevaluatecaccountingcpractices,creflectingconchowcaccountingcinformationcsystem
scenrichcandcextendcthecrolecofcthecaccountant.
3. ThecICAAcrequirescthatcitscmemberscshouldcbringctheircanalyticcexpertisectocseveralcfi
elds.cWhichconecofcthecfollowingciscNOTcspecifiedcbycthecICAA?
a. Strategiccplanningcandcchangecmanagement.
b. Marketcanalysiscandccompliance.
c. Thecusecofcinformationctechnology.
*d. Humancresourcecmanagement.
Correctcanswer:cd
Learningcobjectivec1.1c–
ccriticallycevaluatecaccountingcpractices,creflectingconchowcaccountingcinformationcsystem
1.1
, Testbankctocaccompany:cAccountingcinformationcsystemsc5ecbycParkescetcal.
scenrichcandcextendcthecrolecofcthecaccountant.
1.2
