test bank of ACCOUNTING INFORMATION SYSTEMS (RICHARDSON 2ND EDITION)

, 01123456476492 05624 5 610  24465624



!"#$# %&&'()*)+#,)-'".
*')#/01!.1#
)2#3*".#4
5(!6
789:;;<=>?@>ABC>DBE@>C>;FB@GBCBHI@JCIKBC;?@L@?KB@>B?MFBLCN=FB;MC@>O
:>GPFIQBE:RST
U@VVQB7
W<H@;QBWMFBXCN=FBYMC@>BC>DB:;;<=>?@>ABZ>V<IJC?@<>BSKG?FJG
RFCI>@>AB[\]F;?@LFQB^7_
^`BUFG;I@\FBM<PB\=G@>FGGBHI<;FGGFGBCVVF;?B?MFBV@IJaGBLCN=FB;MC@>OBbN<<JaGQBBFJFJ\FI
::YSbQBBFVNF;?@LFBWM@>c@>A
:ZYd:QBbbBZ>D=G?IKeBEfBUF;@G@<>BgCc@>A
h89:;;<=>?@>ABZ>V<IJC?@<>BSKG?FJGBC?B?M@GBDC?FBCIFBCNNB;<JH=?FI@iFD
OB:>GPFIQBE:RST
U@VVQB7
W<H@;QBUC?CBLFIG=GBZ>V<IJC?@<>
RFCI>@>AB[\]F;?@LFQB^7_
^hBU@G?@>A=@GMBCJ<>ABDC?CjB@>V<IJC?@<>jBC>DBC>B@>V<IJC?@<>BGKG?FJOBbN<<JaGQBBFJFJ\FI
::YSbQBBFVNF;?@LFBWM@>c@>A
:ZYd:QBbbBZ>D=G?IKeBEfBUF;@G@<>BgCc@>A

k89b=G@>FGGBLCN=FB@>;N=DFGBCNNB?M<GFB@?FJGjBFLF>?GBC>DB@>?FIC;?@<>GB?MC?BDF?FIJ@>FB?MFBV@>C>;@CNBMFCN?
MBC>DBPFNN_\F@>AB<VB?MFBV@IJO
:>GPFIQBWBlT
U@VVQB7
W<H@;QBWMFBXCN=FBYMC@>BC>DB:;;<=>?@>ABZ>V<IJC?@<>BSKG?FJG
RFCI>@>AB[\]F;?@LFQB^7_
^`BUFG;I@\FBM<PB\=G@>FGGBHI<;FGGFGBCVVF;?B?MFBV@IJaGBLCN=FB;MC@>OBbN<<JaGQBBFJFJ\FI
::YSbQBBFVNF;?@LFBWM@>c@>A
:ZYd:QBbbBZ>D=G?IKeBEfBUF;@G@<>BgCc@>A

`89WMFBYFI?@V@FDBZ>V<IJC?@<>BWF;M><N<AKBdI<VFGG@<>CNBmYZWd8B@GBCBHI<VFGG@<>CNBDFG@A>C?@<>BV<IB?M<G
FBP@?MBCB\I<CDBIC>AFB<VB?F;M><N<AKBc><PNFDAFBC>DBD<FGB><?BIFn=@IFBCBYd:O
:>GPFIQBE:RST
U@VVQB7
W<H@;QBB<NFB<VB:;;<=>?C>?GB@>B:;;<=>?@>ABZ>V<IJC?@<>BSKG?FJG
RFCI>@>AB[\]F;?@LFQB^7_
^kBU@G?@>A=@GMB?MFBI<NFGB<VBC;;<=>?C>?GB@>BHI<L@D@>AB@>V<IJC?@<>jBC>DBFoHNC@>B;FI?@V@;C?@<>GBIFNC?F
DB?<BC;;<=>?@>AB@>V<IJC?@<>BGKG?FJGO
bN<<JaGQBBFJFJ\FIB::YS
bQBBFVNF;?@LFBWM@>c@>A
:ZYd:QBbbBZ>D=G?IKeBEfBUF;@G@<>BgCc@>A

p89WMFBYFI?@V@FDBZ>V<IJC?@<>BSKG?FJGB:=D@?<IBmYZS:8B@GBCBHI<VFGG@<>CNBDFG@A>C?@<>BAF>FICNNKBG<=AM
?B\KB?M<GFBHFIV<IJ@>ABZWBC=D@?GO
:>GPFIQBWBlT
U@VVQB7
W<H@;QBB<NFB<VB:;;<=>?C>?GB@>B:;;<=>?@>ABZ>V<IJC?@<>BSKG?FJG
RFCI>@>AB[\]F;?@LFQB^7_
^kBU@G?@>A=@GMB?MFBI<NFGB<VBC;;<=>?C>?GB@>BHI<L@D@>AB@>V<IJC?@<>jBC>DBFoHNC@>B;FI?@V@;C?@<>GBIFNC?F
DB?<BC;;<=>?@>AB@>V<IJC?@<>BGKG?FJGO
bN<<JaGQBBFJFJ\FIB::YS
bQBBFVNF;?@LFBWM@>c@>A
:ZYd:QBbbBZ>D=G?IKeBEfBUF;@G@<>BgCc@>A



, 01123456476492 05624 5 610  24465624



!"#$%&'"(')(*+!'+*(%)(,+'-(*%&%("#-%'.+*('(%($+%'-!/0(1%2(&3%&(')(/)+!/0(&"(&3+(/)+#
4(5 )1+#6(7(89
:'!!6(;
7"<'=6(:%&%(>+#)/)(!"#$%&'"
?+%#'-(@,A+=&'>+6(B;C
BD(:')&'-/')3(%$"-(*%&%E('!"#$%&'"E(%*(%('!"#$%&'"()2)&+$4(F0""$G)6((+$+$,+#
55HIF6((+!0+=&'>+(73'J'-
5HK56(FF(*/)&#2L(MN(:+=')'"(O%J'-
P

:%&%(')(*+!'+*(%)(,+'-('!"#$%&'"("#-%'.+*('(%($+%'-!/0(1%2(&3%&(')(/)+!/0(&"(&3+(/)+
#4(5 )1+#6(M5?I9
:'!!6(;
7"<'=6(:%&%(>+#)/)(!"#$%&'"
?+%#'-(@,A+=&'>+6(B;C
BD(:')&'-/')3(%$"-(*%&%E('!"#$%&'"E(%*(%('!"#$%&'"()2)&+$4(F0""$G)6((+$+$,+#
55HIF6((+!0+=&'>+(73'J'-
5HK56(FF(*/)&#2L(MN(:+=')'"(O%J'-

Q

5()2)&+$)(%%02)&(%%02.+)(%(,/)'+))(<#",0+$(&3%&($'-3&(,+(%**#+))+*(,2(%('!"#$%&'"()2)&+
$(%*(#+="$$+*)()"!&1%#+("#()2)&+$)(&"(%**#+))(&3%&(<#",0+$4
5 )1+#6(7(89
:'!!6(;
7"<'=6(73+(R%0/+(H3%'(%*(5=="/&'-(!"#$%&'"(I2)&+$)
?+%#'-(@,A+=&'>+6(B;C
BS(:+)=#',+(3"1(,/)'+))(<#"=+))+)(%!!+=&(&3+(!'#$G)(>%0/+(=3%'4(F0""$G)6((+$+$,+#
55HIF6((+!0+=&'>+(73'J'-
5HK56(FF(*/)&#2L(MN(:+=')'"(O%J'-

T

5(>%0/+(=3%'(')(*+!'+*(%)(&3+(!0"1("!($%&+#'%0)E('!"#$%&'"E(<%2$+&)E(%*()+#>'=+)(!#"
$(=/)&"$+#(&"()/<<0'+#4
5 )1+#6(M5?I9
:'!!6(;
7"<'=6(73+(R%0/+(H3%'(%*(5=="/&'-(!"#$%&'"(I2)&+$)
?+%#'-(@,A+=&'>+6(B;C
BS(:+)=#',+(3"1(,/)'+))(<#"=+))+)(%!!+=&(&3+(!'#$G)(>%0/+(=3%'4(F0""$G)6((+$+$,+#
55HIF6((+!0+=&'>+(73'J'-
5HK56(FF(*/)&#2L(MN(:+=')'"(O%J'-
;B

(+0+>%&('!"#$%&'"(')(&3%&('!"#$%&'"(&3%&(')(!#++(!#"$(,'%)(%*(+##"#
4(5 )1+#6(M5?I9
:'!!6(;
7"<'=6(:+!''&'"("!(5=="/&'-(!"#$%&'"(I2)&+$)L(5&&#',/&+)("!(8)+!/0(!"#$%&'"
?+%#'-(@,A+=&'>+6(B;C
B;(:+!'+(%(%=="/&'-('!"#$%&'"()2)&+$E(%*(+U<0%'(=3%#%=&+#')&'=)("!(/)+!/0('!"#$%&'"4(F0""$G)6((+$+$,+#
55HIF6((+!0+=&'>+(73'J'-
5HK56(FF(*/)&#2L(MN(:+=')'"(O%J'-






,  01123456476492 05624 5 610  24465624




!"#$%$#&!%'(&'#(")*"%!+!,$-&"'-*)%.$&')-"'-#+/0!"1%!0'#&',!",$+/!2"*!!03$#4",$+/!"$-0"&'.!+'-!((
5"6-(7!%8""9:
;'**8"

)1'#8";!*'-'&')-")*"6##)/-&'-<"=-*)%.$&')-">?(&!.(@"6&&%'3/&!(")*"9(!*/+"=-*)%.$&')-
A!$%-'-<"B3C!#&',!8"D
E
D
";!*'-!"$-"$##)/-&'-<"'-*)%.$&')-"(?(&!.2"$-0"!F1+$'-"#$%$#&!%'(&'#(")*"/(!*/+"'-*)%.$&')-5"G+)).H(8""!.!.3!%
66I>G8""!*+!#&',!" '-4'-<
6=IJ68"GG"=-0/(&%?@"KL";!#'(')-"M$4'-<


N

!"#$%$#&!%'(&'#(")*"%!+'$3+!"'-*)%.$&')-"$%!"&$&"&!"'-*)%.$&')-"'(",!%'*'$3+!2"7'&)/&"3'$("$-
0"&'.!+?5
6-(7!%8"K6A>:
;'**8"

)1'#8";!*'-'&')-")*"6##)/-&'-<"=-*)%.$&')-">?(&!.(@"6&&%'3/&!(")*"9(!*/+"=-*)%.$&')-
A!$%-'-<"B3C!#&',!8"D
E
D
";!*'-!"$-"$##)/-&'-<"'-*)%.$&')-"(?(&!.2"$-0"!F1+$'-"#$%$#&!%'(&'#(")*"/(!*/+"'-*)%.$&')-5"G+)).H(8""!.!.3!%
66I>G8""!*+!#&',!" '-4'-<
6=IJ68"GG"=-0/(&%?@"KL";!#'(')-"M$4'-<


O

=-*)%.$&')-"),!%+)$0"'("0!*'-!0"$("&!"0'**'#/+&?"$"1!%()-"*$#!("'-"/-0!%(&$-0'-<"$"1%)3+!."$-
0".$4'-<"$"0!#'(')-"$("$"#)-(!P/!-#!")*"&))"./#"'-*)%.$&')-5
6-(7!%8""9:
;'**8"

)1'#8";!*'-'&')-")*"6##)/-&'-<"=-*)%.$&')-">?(&!.(@"6&&%'3/&!(")*"9(!*/+"=-*)%.$&')-"A
!$%-'-<"B3C!#&',!8"D
E
DN";'(&'-</'("$.)-<"0$&$2"'-*)%.$&')-2"$-0"$-"'-*)%.$&')-"(?(&!.5"G+)).H(8""!.!.3!%
66I>G8""!*+!#&',!" '-4'-<
6=IJ68"GG"=-0/(&%?@"KL";!#'(')-"M$4'-<


Q

!".$'-"*'-$-#'$+"3!-!*'&")*"I/(&).!%""!+$&')-('1"M$-$<!.!-&"1%$#&'#!("%!0/#!("&!"#)(&")
*"<))0("()+05
6-(7!%8"K6A>:
;'**8"

)1'#8"6=>2"K'%."J%)*'&$3'+'&?2"$-0">&)#4"J%'#!(
A!$%-'-<"B3C!#&',!8"D
E
DR"6((!(("&!"'.1$#&")*"6=>")-"*'%."1%)*'&$3'+'&?"$-0"(&)#4"1%'#!(5"G+)).H(8""!.!.3!%
66I>G8""!*+!#&',!" '-4'-<
6=IJ68"GG"=-0/(&%?@"KL";!#'(')-"M$4'-<


S

6-"!**'#'!-&":-&!%1%'(!">?(&!."#$-"('<-'*'#$-&+?"+)7!%"&!"#)(&")*"(/11)%&"1%)#!((!("'-#+/0!0"'
-"($+!(2"<!-!%$+2"$-0"$0.'-'(&%$&',!"!F1!-(!(5
6-(7!%8""9:
;'**8"

)1'#8"6=>2"K'%."J%)*'&$3'+'&?2"$-0">&)#4"J%'#!(
A!$%-'-<"B3C!#&',!8"D
E
DR"6((!(("&!"'.1$#&")*"6=>")-"*'%."1%)*'&$3'+'&?"$-0"(&)#4"1%'#!(5"G+)).H(8""!.!.3!%
66I>G8""!*+!#&',!" '-4'-<
6=IJ68"GG"=-0/(&%?@"KL";!#'(')-"M$4'-<