Full Test Bank - Accounting Information Systems, 16th
Edition By Marshall B. Romney With All Chapters 1-24/
Latest Version With Verified Answers
,part i: conceptual foundations of accounting information systems _______________________3
chapter 1: accounting information systems: an overview ___________________________________ 3
chapter 2: overview of transaction processing and enterprise resource planning systems ________ 41
chapter 3: systems documentation techniques___________________________________________ 67
part ii: data analytics __________________________________________________________97
chapter 4: relational databases _______________________________________________________ 97
chapter 5: introduction to data analytics in accounting ___________________________________ 130
chapter 6: transforming data ________________________________________________________ 145
chapter 7: data analysis and presentation _____________________________________________ 165
part iii: control of accounting information systems _________________________________178
chapter 8: fraud and errors _________________________________________________________ 178
chapter 9: computer fraud and abuse techniques _______________________________________ 201
chapter 10: control and accounting information systems _________________________________ 225
chapter 11: controls for information security ___________________________________________ 256
chapter 12: confidentiality and privacy controls _________________________________________ 281
chapter 13: processing integrity and availability controls _________________________________ 298
part iv: accounting information systems applications _______________________________321
chapter 14: the revenue cycle: sales to cash collections ___________________________________ 321
chapter 15: the expenditure cycle: purchasing to cash disbursements _______________________ 348
chapter 16: the production cycle _____________________________________________________ 377
chapter 17: the human resources management and payroll cycle ___________________________ 403
chapter 18: general ledger and reporting system ________________________________________ 425
part v: the rea data model _____________________________________________________445
chapter 19: database design using the rea data model ___________________________________ 445
chapter 20: implementing an rea model in a relational database ___________________________ 470
chapter 21: special topics in rea modeling _____________________________________________ 495
part vi: the systems development process_________________________________________522
chapter 22: introduction to systems development and systems analysis _____________________ 522
chapter 23: ais development strategies________________________________________________ 555
chapter 24: systems design, implementation, and operation ______________________________ 587
,part i: conceptual foundations of accounting information systems
chapter 1: accounting information systems: an overview
accounting information systems, global edition 16th edition, test bank
1. distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
1) which of the following describes the relationship between data and information?
A) data is organized and processed to become information.
B) information is raw, unprocessed data.
C) information is less useful than data in decision making.
D) data and information are synonymous terms.
correct ans: a
data becomes meaningful when it is processed and organized into information.
information is data that has been refined to be useful in decision-making.
concept: the concept of information
objective: learning objective 1 difficulty:
easy
aacsb: analytical thinking
2) when the goals of a subsystem conflict with the overall system’s goals, it results
in:
A) system failure.
B) goal incongruence.
C) subsystem overlap.
D) goal conflict.
correct ans: d
goal conflict occurs when a subsystem’s objectives are at odds with the broader
organizational objectives, hindering the achievement of overall goals.
concept: the concept of information
, objective: learning objective 1 difficulty:
easy
aacsb: analytical thinking
3) if a subsystem achieves its own goals while simultaneously contributing to the
overall goal of the system, this is known as:
A) goal congruence.
B) subsystem synergy.
C) system alignment.
D) goal conflict.
correct ans: a
goal congruence means the goals of individual subsystems align with and support the
larger system's objectives.
concept: the concept of information
objective: learning objective 1 difficulty:
easy
aacsb: analytical thinking
4) which of the following best defines information?
A) raw data collected during transactions.
B) data that is processed and organized to be meaningful.
C) facts that have not been analyzed.
D) the same as data.
correct ans: b
information is data that has been processed, organized, and given context, making it
meaningful and useful for decision-making.
concept: the concept of information
objective: learning objective 1 difficulty:
easy
Edition By Marshall B. Romney With All Chapters 1-24/
Latest Version With Verified Answers
,part i: conceptual foundations of accounting information systems _______________________3
chapter 1: accounting information systems: an overview ___________________________________ 3
chapter 2: overview of transaction processing and enterprise resource planning systems ________ 41
chapter 3: systems documentation techniques___________________________________________ 67
part ii: data analytics __________________________________________________________97
chapter 4: relational databases _______________________________________________________ 97
chapter 5: introduction to data analytics in accounting ___________________________________ 130
chapter 6: transforming data ________________________________________________________ 145
chapter 7: data analysis and presentation _____________________________________________ 165
part iii: control of accounting information systems _________________________________178
chapter 8: fraud and errors _________________________________________________________ 178
chapter 9: computer fraud and abuse techniques _______________________________________ 201
chapter 10: control and accounting information systems _________________________________ 225
chapter 11: controls for information security ___________________________________________ 256
chapter 12: confidentiality and privacy controls _________________________________________ 281
chapter 13: processing integrity and availability controls _________________________________ 298
part iv: accounting information systems applications _______________________________321
chapter 14: the revenue cycle: sales to cash collections ___________________________________ 321
chapter 15: the expenditure cycle: purchasing to cash disbursements _______________________ 348
chapter 16: the production cycle _____________________________________________________ 377
chapter 17: the human resources management and payroll cycle ___________________________ 403
chapter 18: general ledger and reporting system ________________________________________ 425
part v: the rea data model _____________________________________________________445
chapter 19: database design using the rea data model ___________________________________ 445
chapter 20: implementing an rea model in a relational database ___________________________ 470
chapter 21: special topics in rea modeling _____________________________________________ 495
part vi: the systems development process_________________________________________522
chapter 22: introduction to systems development and systems analysis _____________________ 522
chapter 23: ais development strategies________________________________________________ 555
chapter 24: systems design, implementation, and operation ______________________________ 587
,part i: conceptual foundations of accounting information systems
chapter 1: accounting information systems: an overview
accounting information systems, global edition 16th edition, test bank
1. distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
1) which of the following describes the relationship between data and information?
A) data is organized and processed to become information.
B) information is raw, unprocessed data.
C) information is less useful than data in decision making.
D) data and information are synonymous terms.
correct ans: a
data becomes meaningful when it is processed and organized into information.
information is data that has been refined to be useful in decision-making.
concept: the concept of information
objective: learning objective 1 difficulty:
easy
aacsb: analytical thinking
2) when the goals of a subsystem conflict with the overall system’s goals, it results
in:
A) system failure.
B) goal incongruence.
C) subsystem overlap.
D) goal conflict.
correct ans: d
goal conflict occurs when a subsystem’s objectives are at odds with the broader
organizational objectives, hindering the achievement of overall goals.
concept: the concept of information
, objective: learning objective 1 difficulty:
easy
aacsb: analytical thinking
3) if a subsystem achieves its own goals while simultaneously contributing to the
overall goal of the system, this is known as:
A) goal congruence.
B) subsystem synergy.
C) system alignment.
D) goal conflict.
correct ans: a
goal congruence means the goals of individual subsystems align with and support the
larger system's objectives.
concept: the concept of information
objective: learning objective 1 difficulty:
easy
aacsb: analytical thinking
4) which of the following best defines information?
A) raw data collected during transactions.
B) data that is processed and organized to be meaningful.
C) facts that have not been analyzed.
D) the same as data.
correct ans: b
information is data that has been processed, organized, and given context, making it
meaningful and useful for decision-making.
concept: the concept of information
objective: learning objective 1 difficulty:
easy
