Accounting Information Systems 9th Edition (James A. Hall) – Comprehensive Study Notes & Revision Guide (All Chapters)

ACCOUNTING INFORMATION SYSTEMS 9TH EDITION BY JAMES A. HALL
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TESTBANK(ALLCHAPTERS)|VERIFIEDQUESTIONS& ANSWERS|
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2026–2027EXAMPREPSTUDYGUIDE|A+GRADE RESOURCE
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All chapters covered
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, AccountingInformationSystems9e JamesA.Hall(TestBankAll
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Chapters, 100% Original Verified, A+ Grade)
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Chapter1—TheInformationSystem:AnAccountant’sPerspective


TRUE/FALSE

1. Informationis abusinessresource.
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2. IToutsourcingislocation-independent computing. l




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3. Transactionprocessing systems convertnon-financialtransactionsintofinancialtransactions.
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ANS:Fe PTS: 1

4. Informationlackingreliabilitymaystillhavevalue.
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ANS:Fe PTS: 1

5. AbalancesheetpreparedinconformitywithGAAPisan exampleofdiscretionaryreporting.
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6. TheManagementReportingSystemprovidestheinternalfinancialinformationneededtomanagea l e




business.
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7. MostoftheinputstotheGeneral LedgerSystemcomefromtheFinancialReportingSystem.
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8. Whenpreparingdiscretionaryreports,organizationscanchoosewhatinformationto reportand howto l l l e




presentit.
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9. Retrievalisthetaskofpermanentlyremovingobsoleteorredundantrecordsfromthedatabase.
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10. Systemsdevelopmentrepresents80to90percentofthetotalcostofa computersystem. l




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11. Thedatabaseadministratorisresponsibleforthesecurityandintegrityofthedatabase.

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, AccountingInformation Systems, 9e– Test Bank, Chapter 1
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12. Customsoftwareiscompletelyfinished,tested,andreadyforimplementation.

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13. Theinternalauditorrepresents theinterestsofthird-partyoutsiders.
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14. InformationTechnology(IT)auditscanbeperformedbybothinternalandexternalauditors. l l




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15. Customsoftwareisthemost affordablesystemsdevelopment option.
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16. Adatabaseisa collectionofinterconnected computersand communicationsdevicesthatallowsusersto
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communicate,accessdataandapplications,andshareinformationandresources.
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17. Systemsmaintenanceconsumesthemajorityofasystem’s totalcosts.
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18. CloudcomputingisapracticeinwhichtheorganizationsellsitsITresourcestoathird-partyoutsourcing e




vendorthenleasesback IT servicesfromthevendorforacontractperiod.
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19. Apotentialbenefitofcloudcomputingis thattheclient firmdoesnotneedtoknowwhereitsdataarebring
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processed.
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20. Oneofthegreatestdisadvantagesofdatabasesystemsisthatalldataisalwaysavailabletoall users. e




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21. UnderSOXlegislationpublicaccounting firmsareno longerallowedtoprovideconsultingservicestoaudit
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clients.
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22. Onememberofacompany’s auditcommitteemust beanindependentCPA.
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, AccountingInformation Systems, 9e– Test Bank, Chapter 1
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MULTIPLECHOICE

1. Which ofthefollowingisnotabusinessresource?
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a. rawmaterial
b. labor
c. information
d. allarebusinessresources
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2. Whichlevelofmanagementisresponsibleforshort-termplanningandcoordinationofactivities
enecessarytoaccomplishorganizationalobjectives?
a. operationsmanagement
b. middle management
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c. topmanagement
d. linemanagement
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3. Whichlevelofmanagementisresponsibleforcontrollingday-to-dayoperations?
a. topmanagement
b. middle management
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c. operationsmanagement
d. executivemanagement
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4. Location-independent computinginwhichshareddatacenters deliverhostedITservicesovertheInternet.
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a. IToutsourcing
b. Networkadministration
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c. Cloudcomputing
d. Customsoftware
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5. Thevalueofinformationforusersisdeterminedbyallofthefollowingbut
a. reliability
b. relevance
c. convenience
d. completeness
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6. Anexampleofa nonfinancialtransactionis
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a. saleofproducts
b. cashdisbursement
c. logofcustomercalls
d. purchaseofinventory
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