1
,2
,Chapterp1 ConceptualpFoundationspofpAccountingpInformationpSystems
1p Distinguishpdatapfrompinformation,pdiscusspthepcharacteristicspofpusefulpinformation,pandpexplai
nphowptopdeterminepthepvaluepofpinformation.
1) Whichpofpthepfollowingpstatementspbelowpshowspthepcontrastpbetweenpdatapandpinformation?
A) Datapispthepprimarypoutputpofpanpaccountingpinformationpsystem.
B) Informationpispthepprimarypoutputpofpanpaccountingpinformationpsystem.
C) Datapispmorepusefulpinpdecisionpmakingpthanpinformation.
D) Datapandpinformationparepthepsame.p
Answer:p B
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
2) Whenpapsubsystem'spgoalsparepinconsistentpwithpthepgoalspofpanotherpsubsystemporpwithptheps
ystempaspapwhole,pitpcreates
A) systempinconsistence.
B) systempconflict.
C) goalpinconsistence.
D) goalpconflict.
Answer:p p D
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
3) Whenpapsubsystempachievespitspgoalspwhilepcontributingptoptheporganization'spoverallpgoal,pitpispc
alled
A) systempmatch.
B) systempcongruence.
C) goalpcongruence.
D) goalpmatch.
pAnswer:p C
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
3
, 4) Informationpispbestpdescribedpas
A) rawpfactspaboutptransactions.
B) datapthatphaspbeenporganizedpandpprocessedpsopthatpitpispmeaningfulptopthepuser.
C) factspthatparepusefulpwhenpprocessedpinpaptimelypmanner.
D) thepsamepthingpaspdata.
Answer:p p B
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
5) Thepvaluepofpinformationpcanpbestpbepdeterminedpby
A) itspusefulnessptopdecisionpmakers.
B) itsprelevanceptopdecisionpmakers.
C) thepbenefitspassociatedpwithpobtainingpthepinformationpminuspthepcostpofpproducingpit.
D) thepextentptopwhichpitpoptimizespthepvaluepchain.p
Answer:p C
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p M
oderate
AACSB: AnalyticalpThinking
6) Anpaccountingpinformationpsystemp(AIS)pprocessesp topprovidepuserspwithp .
A) data;pinformation
B) data;ptransactions
C) information;pdata
D) data;pbenefits
pAnswer:p A
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
7) informationpreducespuncertainty,pimprovespdecisionpmakers'pabilityptopmakep
predictions,porpconfirmspexpectations.
A) Timely
B) Accurate
C) Relevant
D) Complete
pAnswer:p C
Concept:p InformationpneedspandpbusinesspprocessespObje
ctive:p LearningpObjectivep1
Difficulty:p p Easy
AACSB: AnalyticalpThinking
4
,2
,Chapterp1 ConceptualpFoundationspofpAccountingpInformationpSystems
1p Distinguishpdatapfrompinformation,pdiscusspthepcharacteristicspofpusefulpinformation,pandpexplai
nphowptopdeterminepthepvaluepofpinformation.
1) Whichpofpthepfollowingpstatementspbelowpshowspthepcontrastpbetweenpdatapandpinformation?
A) Datapispthepprimarypoutputpofpanpaccountingpinformationpsystem.
B) Informationpispthepprimarypoutputpofpanpaccountingpinformationpsystem.
C) Datapispmorepusefulpinpdecisionpmakingpthanpinformation.
D) Datapandpinformationparepthepsame.p
Answer:p B
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
2) Whenpapsubsystem'spgoalsparepinconsistentpwithpthepgoalspofpanotherpsubsystemporpwithptheps
ystempaspapwhole,pitpcreates
A) systempinconsistence.
B) systempconflict.
C) goalpinconsistence.
D) goalpconflict.
Answer:p p D
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
3) Whenpapsubsystempachievespitspgoalspwhilepcontributingptoptheporganization'spoverallpgoal,pitpispc
alled
A) systempmatch.
B) systempcongruence.
C) goalpcongruence.
D) goalpmatch.
pAnswer:p C
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
3
, 4) Informationpispbestpdescribedpas
A) rawpfactspaboutptransactions.
B) datapthatphaspbeenporganizedpandpprocessedpsopthatpitpispmeaningfulptopthepuser.
C) factspthatparepusefulpwhenpprocessedpinpaptimelypmanner.
D) thepsamepthingpaspdata.
Answer:p p B
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
5) Thepvaluepofpinformationpcanpbestpbepdeterminedpby
A) itspusefulnessptopdecisionpmakers.
B) itsprelevanceptopdecisionpmakers.
C) thepbenefitspassociatedpwithpobtainingpthepinformationpminuspthepcostpofpproducingpit.
D) thepextentptopwhichpitpoptimizespthepvaluepchain.p
Answer:p C
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p M
oderate
AACSB: AnalyticalpThinking
6) Anpaccountingpinformationpsystemp(AIS)pprocessesp topprovidepuserspwithp .
A) data;pinformation
B) data;ptransactions
C) information;pdata
D) data;pbenefits
pAnswer:p A
Concept:p ThepconceptpofpinformationpObje
ctive:p LearningpObjectivep1pDifficulty:p E
asy
AACSB: AnalyticalpThinking
7) informationpreducespuncertainty,pimprovespdecisionpmakers'pabilityptopmakep
predictions,porpconfirmspexpectations.
A) Timely
B) Accurate
C) Relevant
D) Complete
pAnswer:p C
Concept:p InformationpneedspandpbusinesspprocessespObje
ctive:p LearningpObjectivep1
Difficulty:p p Easy
AACSB: AnalyticalpThinking
4
