ACCOUNTING INFORMATION SYSTEMS 9TH EDITION BY JAMES A. HALL
e e e e e e e e
TESTBANK(ALLCHAPTERS)|VERIFIEDQUESTIONS& ANSWERS|
e e e e e e e e e e
2026–2027EXAMPREPSTUDYGUIDE|A+GRADE RESOURCE
e e e e e e e e e
All chapters covered
e e
, AccountingInformationSystems9e JamesA.Hall(TestBankAll
l l l l l l l l l
Chapters, 100% Original Verified, A+ Grade)
e l l l l l l
Chapter1—TheInformationSystem:AnAccountant’sPerspective
TRUE/FALSE
1. Informationis abusinessresource.
l l
ANS:Te PTS: 1
2. IToutsourcingislocation-independent computing. l
ANS:Fe PTS: 1
3. Transactionprocessing systems convertnon-financialtransactionsintofinancialtransactions.
l l
ANS:Fe PTS: 1
4. Informationlackingreliabilitymaystillhavevalue.
l l
ANS:Fe PTS: 1
5. AbalancesheetpreparedinconformitywithGAAPisan exampleofdiscretionaryreporting.
l
ANS:Fe PTS: 1
6. TheManagementReportingSystemprovidestheinternalfinancialinformationneededtomanagea l e
business.
e
ANS:Te PTS: 1
7. MostoftheinputstotheGeneral LedgerSystemcomefromtheFinancialReportingSystem.
e
ANS:Fe PTS: 1
8. Whenpreparingdiscretionaryreports,organizationscanchoosewhatinformationto reportand howto l l l e
presentit.
e e
ANS:Te PTS: 1
9. Retrievalisthetaskofpermanentlyremovingobsoleteorredundantrecordsfromthedatabase.
l
ANS:Fe PTS: 1
10. Systemsdevelopmentrepresents80to90percentofthetotalcostofa computersystem. l
ANS:Fe PTS: 1
11. Thedatabaseadministratorisresponsibleforthesecurityandintegrityofthedatabase.
ANS:Te PTS: 1
, AccountingInformation Systems, 9e– Test Bank, Chapter 1
e e e e e e e e
12. Customsoftwareiscompletelyfinished,tested,andreadyforimplementation.
ANS:F e PTS: 1
13. Theinternalauditorrepresents theinterestsofthird-partyoutsiders.
l
ANS:F e PTS: 1
14. InformationTechnology(IT)auditscanbeperformedbybothinternalandexternalauditors. l l
ANS:T e PTS: 1
15. Customsoftwareisthemost affordablesystemsdevelopment option.
l l l
ANS:F e PTS: 1
16. Adatabaseisa collectionofinterconnected computersand communicationsdevicesthatallowsusersto
l l l e
communicate,accessdataandapplications,andshareinformationandresources.
e e e
ANS:F e PTS: 1
17. Systemsmaintenanceconsumesthemajorityofasystem’s totalcosts.
l l l
ANS:T e PTS: 1
18. CloudcomputingisapracticeinwhichtheorganizationsellsitsITresourcestoathird-partyoutsourcing e
vendorthenleasesback IT servicesfromthevendorforacontractperiod.
e l e
ANS:F e PTS: 1
19. Apotentialbenefitofcloudcomputingis thattheclient firmdoesnotneedtoknowwhereitsdataarebring
e l e l
processed.
e
ANS:F e PTS: 1
20. Oneofthegreatestdisadvantagesofdatabasesystemsisthatalldataisalwaysavailabletoall users. e
ANS:F e PTS: 1
21. UnderSOXlegislationpublicaccounting firmsareno longerallowedtoprovideconsultingservicestoaudit
e l l l
clients.
e
ANS:T e PTS: 1
22. Onememberofacompany’s auditcommitteemust beanindependentCPA.
l l l
ANS:F e PTS: 1 e e
, AccountingInformation Systems, 9e– Test Bank, Chapter 1
e e e e e e e e
MULTIPLECHOICE
1. Which ofthefollowingisnotabusinessresource?
l
a. rawmaterial
b. labor
c. information
d. allarebusinessresources
ANS:D e PTS: 1
e e
2. Whichlevelofmanagementisresponsibleforshort-termplanningandcoordinationofactivities
enecessarytoaccomplishorganizationalobjectives?
a. operationsmanagement
b. middle management
l
c. topmanagement
d. linemanagement
ANS:B e PTS: 1
3. Whichlevelofmanagementisresponsibleforcontrollingday-to-dayoperations?
a. topmanagement
b. middle management
l
c. operationsmanagement
d. executivemanagement
ANS:C e PTS: 1
e e
4. Location-independent computinginwhichshareddatacenters deliverhostedITservicesovertheInternet.
l l l
a. IToutsourcing
b. Networkadministration
l
c. Cloudcomputing
d. Customsoftware
ANS:C e PTS: 1
5. Thevalueofinformationforusersisdeterminedbyallofthefollowingbut
a. reliability
b. relevance
c. convenience
d. completeness
ANS:C e PTS: 1
6. Anexampleofa nonfinancialtransactionis
l l
a. saleofproducts
b. cashdisbursement
c. logofcustomercalls
d. purchaseofinventory
ANS:C e PTS: 1
e e e e e e e e
TESTBANK(ALLCHAPTERS)|VERIFIEDQUESTIONS& ANSWERS|
e e e e e e e e e e
2026–2027EXAMPREPSTUDYGUIDE|A+GRADE RESOURCE
e e e e e e e e e
All chapters covered
e e
, AccountingInformationSystems9e JamesA.Hall(TestBankAll
l l l l l l l l l
Chapters, 100% Original Verified, A+ Grade)
e l l l l l l
Chapter1—TheInformationSystem:AnAccountant’sPerspective
TRUE/FALSE
1. Informationis abusinessresource.
l l
ANS:Te PTS: 1
2. IToutsourcingislocation-independent computing. l
ANS:Fe PTS: 1
3. Transactionprocessing systems convertnon-financialtransactionsintofinancialtransactions.
l l
ANS:Fe PTS: 1
4. Informationlackingreliabilitymaystillhavevalue.
l l
ANS:Fe PTS: 1
5. AbalancesheetpreparedinconformitywithGAAPisan exampleofdiscretionaryreporting.
l
ANS:Fe PTS: 1
6. TheManagementReportingSystemprovidestheinternalfinancialinformationneededtomanagea l e
business.
e
ANS:Te PTS: 1
7. MostoftheinputstotheGeneral LedgerSystemcomefromtheFinancialReportingSystem.
e
ANS:Fe PTS: 1
8. Whenpreparingdiscretionaryreports,organizationscanchoosewhatinformationto reportand howto l l l e
presentit.
e e
ANS:Te PTS: 1
9. Retrievalisthetaskofpermanentlyremovingobsoleteorredundantrecordsfromthedatabase.
l
ANS:Fe PTS: 1
10. Systemsdevelopmentrepresents80to90percentofthetotalcostofa computersystem. l
ANS:Fe PTS: 1
11. Thedatabaseadministratorisresponsibleforthesecurityandintegrityofthedatabase.
ANS:Te PTS: 1
, AccountingInformation Systems, 9e– Test Bank, Chapter 1
e e e e e e e e
12. Customsoftwareiscompletelyfinished,tested,andreadyforimplementation.
ANS:F e PTS: 1
13. Theinternalauditorrepresents theinterestsofthird-partyoutsiders.
l
ANS:F e PTS: 1
14. InformationTechnology(IT)auditscanbeperformedbybothinternalandexternalauditors. l l
ANS:T e PTS: 1
15. Customsoftwareisthemost affordablesystemsdevelopment option.
l l l
ANS:F e PTS: 1
16. Adatabaseisa collectionofinterconnected computersand communicationsdevicesthatallowsusersto
l l l e
communicate,accessdataandapplications,andshareinformationandresources.
e e e
ANS:F e PTS: 1
17. Systemsmaintenanceconsumesthemajorityofasystem’s totalcosts.
l l l
ANS:T e PTS: 1
18. CloudcomputingisapracticeinwhichtheorganizationsellsitsITresourcestoathird-partyoutsourcing e
vendorthenleasesback IT servicesfromthevendorforacontractperiod.
e l e
ANS:F e PTS: 1
19. Apotentialbenefitofcloudcomputingis thattheclient firmdoesnotneedtoknowwhereitsdataarebring
e l e l
processed.
e
ANS:F e PTS: 1
20. Oneofthegreatestdisadvantagesofdatabasesystemsisthatalldataisalwaysavailabletoall users. e
ANS:F e PTS: 1
21. UnderSOXlegislationpublicaccounting firmsareno longerallowedtoprovideconsultingservicestoaudit
e l l l
clients.
e
ANS:T e PTS: 1
22. Onememberofacompany’s auditcommitteemust beanindependentCPA.
l l l
ANS:F e PTS: 1 e e
, AccountingInformation Systems, 9e– Test Bank, Chapter 1
e e e e e e e e
MULTIPLECHOICE
1. Which ofthefollowingisnotabusinessresource?
l
a. rawmaterial
b. labor
c. information
d. allarebusinessresources
ANS:D e PTS: 1
e e
2. Whichlevelofmanagementisresponsibleforshort-termplanningandcoordinationofactivities
enecessarytoaccomplishorganizationalobjectives?
a. operationsmanagement
b. middle management
l
c. topmanagement
d. linemanagement
ANS:B e PTS: 1
3. Whichlevelofmanagementisresponsibleforcontrollingday-to-dayoperations?
a. topmanagement
b. middle management
l
c. operationsmanagement
d. executivemanagement
ANS:C e PTS: 1
e e
4. Location-independent computinginwhichshareddatacenters deliverhostedITservicesovertheInternet.
l l l
a. IToutsourcing
b. Networkadministration
l
c. Cloudcomputing
d. Customsoftware
ANS:C e PTS: 1
5. Thevalueofinformationforusersisdeterminedbyallofthefollowingbut
a. reliability
b. relevance
c. convenience
d. completeness
ANS:C e PTS: 1
6. Anexampleofa nonfinancialtransactionis
l l
a. saleofproducts
b. cashdisbursement
c. logofcustomercalls
d. purchaseofinventory
ANS:C e PTS: 1
