DOWNLOAD THE Test Bank for Accounting Information Systems BasicConce
r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
Chapter 02 r r
Transaction Processing in the AIS
r r r r
MultiplerChoicerQuestions
1. Therprocessrofridentifying,rmeasuringrandrcommunicatingreconomicrinformationrtorpermitrinf
ormedrjudgmentsrandrdecisionsrbyrusersrofrtherinformationrisrcalled:
A. Accounting
B. Bookkeeping
C. Makingrjournalrentries
D. Preparingrfinancialrstatements
2. Whichrofrtherfollowingrphrasesrmostrcloselyrrelatesrtorbookkeeping?
A. Identifyingrandrmeasuringreconomicrinformation
B. Communicatingreconomicrinformation
C. Permittingrinformedrjudgmentsrbyrusers
D. Permittingrinformedrdecisionsrbyrusers
2-1
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pts and Current Issues 4th Edition Hurt
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3. Whichrofrtherfollowingrmostrclearlyrdifferentiatesraccountingrandrbookkeeping?
A. Bookkeepingralwaysrinvolvesrinformationrtechnology;raccountingrdoesrnot.
B. Accountingralwaysrinvolvesrinformationrtechnology;rbookkeepingrdoesrnot.
C. Bookkeepingrisrtherpartrofraccountingrmostrfocusedronrrulesrandrprocedures.
D. Arcollegerdegreerisrrequiredrforrbookkeeping,rbutrnotrforraccounting.
4. Whichrofrtherfollowingrstatementsraboutraccountingrandrbookkeepingrisrmostrtrue?
A. TherFASBrConceptualrFrameworkrisrrelevantrinraccounting,rbutrnotrinrbookkeeping.
B. TherFASBrConceptualrFrameworkrisrrelevantrinrbookkeeping,rbutrnotrinraccounting.
C. AsranrelementrofrtherAIS,rinternalrcontrolsrarerirrelevantrtorbookkeeping.
D. AsranrelementrofrtherAIS,routputsrarerrelevantrtoraccounting.
5. Communicatingrinformationrtorexternalrdecisionrmakersrisraccomplishedrthrough
asrpartrofrtherprocessrofrrrrr .
A. Financialrstatements;rbookkeeping
B. Financialrstatements;raccounting
C. Journalrentries;rbookkeeping
D. Journalrentries;raccounting
2-2
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HillrEducation.rAllrrightsrreserved.rNorreproductionrorrdistributionrwithoutrtherpriorrwrittenrconsentrofrMcGraw-HillrEducation.
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,DOWNLOAD THE Test Bank for Accounting Information Systems BasicConce
r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
6. Plantrassets,rsuchrasrequipment,rarerreportedronrfinancialrstatementsratrtheirrbookrvalue,rthusrexe
mplifying:
A. Thermeasuringrprocessrinraccountingronly.
B. Thermeasuringrprocessrinrbookkeepingronly.
C. Thermeasuringrprocessrinrbothraccountingrandrbookkeeping.
D. Informedrjudgmentsrasrpartrofrtherdefinitionrofrbookkeeping.
7. Anraccountantrreceivedrarstackrofrsalesrinvoices.rWhichrofrtherfollowingrstatementsrisrmostrtrue?
A. Therstackrofrsalesrinvoicesrcanrhelprtheraccountantridentifyreconomicrinformation,rwhichrisrpartrofrb
othraccountingrandrbookkeeping.
B. Theraccountantrisrar"userrofrinformation"rasrtherphraserisrusedrinrtherdefinitionrofrbookkeepingronly
.
C. Theraccountantrisrar"userrofrinformation"rasrtherphraserisrusedrinrtherdefinitionrofraccountingronly
.
D. Therstackrofrsalesrinvoicesrcanrhelprtheraccountantridentifyreconomicrinformation,rwhichrisrpartrofrb
ookkeeping,rbutrnotraccounting.
8. Whichrofrtherfollowingrbestrpairsranrelementrofrbookkeepingrwithranrexamplerofrtherelement?
A. Identifyingreconomicrinformation,rreadingrarbalancersheet
B. Identifyingreconomicrinformation,rpreparingrarbalancersheet
C. Measuringreconomicrinformation,rreadingrarbalancersheet
D. Measuringreconomicrinformation,rpreparingrarbalancersheet
2-3
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, DOWNLOAD THE Test Bank for Accounting Information Systems BasicConce
r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
9. Therconceptrofrbookkeepingrincludes:r(i)rdistinguishingrrelevantrfromrirrelevantrinformation,r(ii)rcal
culatingramountsrtorrecordrinrtherAIS,r(iii)rreportingrfinancialrresults.
A. IrandrIIronly.
B. IrandrIIIronly.
C. IIrandrIIIronly.
D. I,rIIrandrIII.
10. Therdefinitionrofraccountingrhasrthreerprincipalrelements.rWhichrofrtherfollowingrisrnotronerofrthe
m?
A. Distinguishingrrelevantrfromrirrelevantrinformation
B. CalculatingramountsrtorrecordrinrtherAIS
C. Reportingrfinancialrresults
D. Usingrtherinformationrtormakerinformedrjudgments
11. Whichrofrtherfollowingrstepsrinrtheraccountingrcycleroccursrfirst?
A. Analyzertransactions.
B. Closerthertemporaryraccountsrtorretainedrearnings.
C. Prepareranrunadjustedrtrialrbalance.
D. Recordrthertransactionsrinrarjournal.
2-4
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HillrEducation.rAllrrightsrreserved.rNorreproductionrorrdistributionrwithoutrtherpriorrwrittenrconsentrofrMcGraw-HillrEducation.
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r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
Chapter 02 r r
Transaction Processing in the AIS
r r r r
MultiplerChoicerQuestions
1. Therprocessrofridentifying,rmeasuringrandrcommunicatingreconomicrinformationrtorpermitrinf
ormedrjudgmentsrandrdecisionsrbyrusersrofrtherinformationrisrcalled:
A. Accounting
B. Bookkeeping
C. Makingrjournalrentries
D. Preparingrfinancialrstatements
2. Whichrofrtherfollowingrphrasesrmostrcloselyrrelatesrtorbookkeeping?
A. Identifyingrandrmeasuringreconomicrinformation
B. Communicatingreconomicrinformation
C. Permittingrinformedrjudgmentsrbyrusers
D. Permittingrinformedrdecisionsrbyrusers
2-1
Copyrightr©r2016rMcGraw-
HillrEducation.rAllrrightsrreserved.rNorreproductionrorrdistributionrwithoutrtherpriorrwrittenrconsentrofrMcGraw-HillrEducation.
mynursytest.store
,DOWNLOAD THE Test Bank for Accounting Information Systems BasicConce
r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
3. Whichrofrtherfollowingrmostrclearlyrdifferentiatesraccountingrandrbookkeeping?
A. Bookkeepingralwaysrinvolvesrinformationrtechnology;raccountingrdoesrnot.
B. Accountingralwaysrinvolvesrinformationrtechnology;rbookkeepingrdoesrnot.
C. Bookkeepingrisrtherpartrofraccountingrmostrfocusedronrrulesrandrprocedures.
D. Arcollegerdegreerisrrequiredrforrbookkeeping,rbutrnotrforraccounting.
4. Whichrofrtherfollowingrstatementsraboutraccountingrandrbookkeepingrisrmostrtrue?
A. TherFASBrConceptualrFrameworkrisrrelevantrinraccounting,rbutrnotrinrbookkeeping.
B. TherFASBrConceptualrFrameworkrisrrelevantrinrbookkeeping,rbutrnotrinraccounting.
C. AsranrelementrofrtherAIS,rinternalrcontrolsrarerirrelevantrtorbookkeeping.
D. AsranrelementrofrtherAIS,routputsrarerrelevantrtoraccounting.
5. Communicatingrinformationrtorexternalrdecisionrmakersrisraccomplishedrthrough
asrpartrofrtherprocessrofrrrrr .
A. Financialrstatements;rbookkeeping
B. Financialrstatements;raccounting
C. Journalrentries;rbookkeeping
D. Journalrentries;raccounting
2-2
Copyrightr©r2016rMcGraw-
HillrEducation.rAllrrightsrreserved.rNorreproductionrorrdistributionrwithoutrtherpriorrwrittenrconsentrofrMcGraw-HillrEducation.
mynursytest.store
,DOWNLOAD THE Test Bank for Accounting Information Systems BasicConce
r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
6. Plantrassets,rsuchrasrequipment,rarerreportedronrfinancialrstatementsratrtheirrbookrvalue,rthusrexe
mplifying:
A. Thermeasuringrprocessrinraccountingronly.
B. Thermeasuringrprocessrinrbookkeepingronly.
C. Thermeasuringrprocessrinrbothraccountingrandrbookkeeping.
D. Informedrjudgmentsrasrpartrofrtherdefinitionrofrbookkeeping.
7. Anraccountantrreceivedrarstackrofrsalesrinvoices.rWhichrofrtherfollowingrstatementsrisrmostrtrue?
A. Therstackrofrsalesrinvoicesrcanrhelprtheraccountantridentifyreconomicrinformation,rwhichrisrpartrofrb
othraccountingrandrbookkeeping.
B. Theraccountantrisrar"userrofrinformation"rasrtherphraserisrusedrinrtherdefinitionrofrbookkeepingronly
.
C. Theraccountantrisrar"userrofrinformation"rasrtherphraserisrusedrinrtherdefinitionrofraccountingronly
.
D. Therstackrofrsalesrinvoicesrcanrhelprtheraccountantridentifyreconomicrinformation,rwhichrisrpartrofrb
ookkeeping,rbutrnotraccounting.
8. Whichrofrtherfollowingrbestrpairsranrelementrofrbookkeepingrwithranrexamplerofrtherelement?
A. Identifyingreconomicrinformation,rreadingrarbalancersheet
B. Identifyingreconomicrinformation,rpreparingrarbalancersheet
C. Measuringreconomicrinformation,rreadingrarbalancersheet
D. Measuringreconomicrinformation,rpreparingrarbalancersheet
2-3
Copyrightr©r2016rMcGraw-
HillrEducation.rAllrrightsrreserved.rNorreproductionrorrdistributionrwithoutrtherpriorrwrittenrconsentrofrMcGraw-HillrEducation.
mynursytest.store
, DOWNLOAD THE Test Bank for Accounting Information Systems BasicConce
r r r r r r r r r
pts and Current Issues 4th Edition Hurt
r r r r r r
9. Therconceptrofrbookkeepingrincludes:r(i)rdistinguishingrrelevantrfromrirrelevantrinformation,r(ii)rcal
culatingramountsrtorrecordrinrtherAIS,r(iii)rreportingrfinancialrresults.
A. IrandrIIronly.
B. IrandrIIIronly.
C. IIrandrIIIronly.
D. I,rIIrandrIII.
10. Therdefinitionrofraccountingrhasrthreerprincipalrelements.rWhichrofrtherfollowingrisrnotronerofrthe
m?
A. Distinguishingrrelevantrfromrirrelevantrinformation
B. CalculatingramountsrtorrecordrinrtherAIS
C. Reportingrfinancialrresults
D. Usingrtherinformationrtormakerinformedrjudgments
11. Whichrofrtherfollowingrstepsrinrtheraccountingrcycleroccursrfirst?
A. Analyzertransactions.
B. Closerthertemporaryraccountsrtorretainedrearnings.
C. Prepareranrunadjustedrtrialrbalance.
D. Recordrthertransactionsrinrarjournal.
2-4
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HillrEducation.rAllrrightsrreserved.rNorreproductionrorrdistributionrwithoutrtherpriorrwrittenrconsentrofrMcGraw-HillrEducation.
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