D217 AIS PRE-ASSESSMENT ACCOUNTING INFORMATION
SYSTEMS (QNO1) (PQNO) Attempt #1 PASSED Western
Governors University
Attempt #1
Status:
Passed
1. Which information flow supports preparing the financial statements of an CORREC
organization? T
YOUR ANSWE
ANSWE R
R
External horizontal
Internal horizontal
External
vertical
Internal
vertical
2. What is the relationship between the transaction processing system (TPS) and the general
ledger system (GLS)?
YOUR
CORREC
ANSWE
T
R
ANSWE
R
The GLS captures TPS transactions.
Data from the TPS are input for the GLS.
Data from the GLS are summarized in the TPS.
The GLS and TPS have operational interdependency.
3. Which accounting information system (AIS) component provides information to
external users?
CORREC
YOUR
T
ANSWE
ANSWE
R
R
General ledger system (GLS)
Financial reporting system (FRS)
Management information system (MIS)
, Transaction processing system (TPS)
4. Useful information has the following characteristics: relevance, timeliness, accuracy,
completeness, and summarization.
What happens if the information is
irrelevant?
YOUR CORREC
ANSWE T
R ANSWE
R
, The decision maker analyzes material information.
The decision maker receives inaccurate information.
The decision maker wastes time analyzing the information.
5. A grocery store updates its inventory levels in the accounting information system in real
time. However, the store frequently reports petty theft and has trouble locating inventory on
the shop floor.
Which characteristic of useful information is missing from this
scenario?
YOUR CORREC
ANSWE T
R ANSWE
R
Timely
Reliable
Complete
Relevant
6. Which component of an information system is used to produce an
operational budget?
CORREC
YOUR
T
ANSWE
ANSWE
R
R
Transaction processing system (TPS)
Financial reporting system (FRS)
Management reporting system (MRS)
General ledger system (GLS)
7. Why would an organization decide to buy a turnkey information
system (IS)?
YOUR CORREC
ANSWE T
R ANSWE
R
The organization has an in-house team of qualified IT professionals.
The organization has a generous budget and timeline.
The organization can implement it with little or no modification.
The organization needs an IS addressing a specific business need.
, 8. What are the advantages of using data coding in accounting information
systems?
YOUR CORRECT
ANSWER ANSWER
SYSTEMS (QNO1) (PQNO) Attempt #1 PASSED Western
Governors University
Attempt #1
Status:
Passed
1. Which information flow supports preparing the financial statements of an CORREC
organization? T
YOUR ANSWE
ANSWE R
R
External horizontal
Internal horizontal
External
vertical
Internal
vertical
2. What is the relationship between the transaction processing system (TPS) and the general
ledger system (GLS)?
YOUR
CORREC
ANSWE
T
R
ANSWE
R
The GLS captures TPS transactions.
Data from the TPS are input for the GLS.
Data from the GLS are summarized in the TPS.
The GLS and TPS have operational interdependency.
3. Which accounting information system (AIS) component provides information to
external users?
CORREC
YOUR
T
ANSWE
ANSWE
R
R
General ledger system (GLS)
Financial reporting system (FRS)
Management information system (MIS)
, Transaction processing system (TPS)
4. Useful information has the following characteristics: relevance, timeliness, accuracy,
completeness, and summarization.
What happens if the information is
irrelevant?
YOUR CORREC
ANSWE T
R ANSWE
R
, The decision maker analyzes material information.
The decision maker receives inaccurate information.
The decision maker wastes time analyzing the information.
5. A grocery store updates its inventory levels in the accounting information system in real
time. However, the store frequently reports petty theft and has trouble locating inventory on
the shop floor.
Which characteristic of useful information is missing from this
scenario?
YOUR CORREC
ANSWE T
R ANSWE
R
Timely
Reliable
Complete
Relevant
6. Which component of an information system is used to produce an
operational budget?
CORREC
YOUR
T
ANSWE
ANSWE
R
R
Transaction processing system (TPS)
Financial reporting system (FRS)
Management reporting system (MRS)
General ledger system (GLS)
7. Why would an organization decide to buy a turnkey information
system (IS)?
YOUR CORREC
ANSWE T
R ANSWE
R
The organization has an in-house team of qualified IT professionals.
The organization has a generous budget and timeline.
The organization can implement it with little or no modification.
The organization needs an IS addressing a specific business need.
, 8. What are the advantages of using data coding in accounting information
systems?
YOUR CORRECT
ANSWER ANSWER
