Accounting Information Systems Test Bank 1
n n n n n
0th Edition
n
bynJetKeyn
AccountingnInformationnSystems
TestnBank
10thnEdition
,Chaptern1n(newnversion)nMULTIPLEnCHOICEn1.nAnsetnofntwonornmoreninterrelatedncomponentsnth
atninteractntonachievenangoalnis:na)nAnsystemnb)nAnnaccountingninformationnsystemnc)nDatand)nMand
atoryninformationn2.nThisnresultsnwhennansubsystemnachievesnitsngoalsnwhilencontributingntonthenor
ganization'snoverallngoal.na)nGoalnconflictnb)nGoalncongruencenc)nValuenofninformationnd)nSystemsn
congruencen3.nGoalnconflictnmaynresultnwhenna)nAndecisionnornactionnofnansubsystemnisninconsiste
ntnwithnthensystemnasnanwhole.nb)nAnsubsystemnachievesnitsngoalsnwhilencontributingntonthenorgani
zation'snoverallngoal.nc)nDuplicatenrecording,nstoragenandnprocessesnareneliminated.nd)nThendatane
xceedsnthenamountnthenhumannmindncannabsorbnandnprocess.n4.nFactsnthatnarencollected,nrecorde
d,nstorednandnprocessednbynanninformationnsystemna)nInformationnb)nDatanc)nSystemsnd)nMandato
ryninformationn5.nInformationnisna)nWhatnhappensnwhennthendatanexceedsnthenamountnthenhumann
mindncannabsorb.nb)nThenbenefitnproducednbyntheninformationnminusnthencostnofnproducingnit.nc)nFa
ctsnthatnarencollected,nrecorded,nstored,nandnprocessednbynanninformationnsystem.nd)nDatanthatnha
venbeennorganizednandnprocessedntonprovidenmeaningntonanuser.n6.nDatanarena)nfactsnentered,nstor
ed,nandnprocessednbynanninformationnsystem.nb)nprocessednoutputnthatnisnusefulntondecisionnmake
rs.nc)nanothernwordnforninformation.nd)nquantitativenfactsnthatnarennotnqualitativenbynnature.n7.nWhic
hnofnthenfollowingnstatementsnbelownshowsnthencontrastnbetweenndatanandninformation?na)nDatanis
nthenoutputnofnannAIS.
,b)nInformationnisnthenprimarynoutputnofnannAIS.nc)nDatanisnmorenusefulninndecision-
makingnthanninformation.nd)nDatanandninformationnarenthensame.n8.nInformationnisna)nbasicallynthen
samenasndata.nb)nrawnfactsnaboutntransactions.nc)npotentiallynusefulnfactsnwhennprocessedninnantim
elynmanner.nd)ndatanthatnhasnbeennorganizednandnprocessednsonthatnit'snmeaningful.n9.nHumansnc
annabsorbnandnprocessnonlynsonmuchninformation.nInformationn__________noccursnwhennthosenli
mitsnarenpassed.na)noverloadnb)nexcessnc)nanxietynd)ndiscretionn10.nThenvaluenofninformationncannb
estnbendefinednasna)nhownusefulnitnisntondecisionnmakers.nb)nthenbenefitsnproducednbynpossessingn
andnusingntheninformationnminusnthencostnofnproducingnit.nc)nhownrelevantnitnis.nd)nthenextentntonwhi
chnitnmaximizesnthenvaluenchain.n11.nThenbenefitnproducednbyntheninformationnminusnthencostnofnpr
oducingnit.na)nGoalncongruencenb)nInformationnc)nInformationnoverloadnd)nValuenofninformationn12.n
Annaccountingninformationnsystemn(AIS)nprocessesn__________ntonprovidenusersnwithn________
__.na)ndata;ninformationnb)ndata;ntransactionsnc)ninformation;ndatand)ndata;nbenefitsn13.nHownmanyn
componentsnarenfoundninnannAIS?na)nthreenb)nfournc)nfivend)nsixn14.nAnnaccountingninformationnsyst
emninnpartnconsistsnof
, a)nb)nc)nd)
People,nhardwarenandnprograms.nInformation,nprogramsnandncomputers.nPeople,nprocedures,ndat
a,nsoftwarenandninformationntechnologyninfrastructure.nInternalncontrolsnandnaccountingnrecords.
15.nInformationnthatnreducesnuncertainty,nimprovesndecisionnmakers'nabilityntonmakenpredictions,no
rnconfirmsnorncorrectsntheirnpriornexpectations,nisnsaidntonbena)nCompletenb)nRelevantnc)nReliablend)
nTimelyn16.nInformationnthatnisnfreenfromnerrornornbiasnandnaccuratelynrepresentsntheneventsnornacti
vitiesnofnthenorganizationnisna)nRelevantnb)nReliablenc)nVerifiablend)nTimelyn17.nInformationnthatndo
esnnotnomitnimportantnaspectsnofnthenunderlyingneventsnornactivitiesnthatnitnmeasuresnisna)nComplet
enb)nAccessiblenc)nRelevantnd)nTimelyn18.nWhenntwonknowledgeablenpeoplenactingnindependentlyn
eachnproducenthensameninformation,nthisninformationnisnsaidntonbena)nCompletenb)nRelevantnc)nReli
ablend)nVerifiablen19.nDatanmustnbenconvertednintoninformationntonbenconsiderednusefulnandnmeani
ngfulnforndecision-
making.nTherenarensixncharacteristicsnthatnmakeninformationnbothnusefulnandnmeaningful.nIfninform
ationnisnfreenfromnerrornornbiasnandnaccuratelynrepresentsntheneventsnornactivitiesnofnthenorganizati
on,nitnisnrepresentativenofnthencharacteristicnofna)nRelevancynb)nTimeliness.nc)nUnderstandabilitynd)
nReliabilityn20.nThenprimarynconsiderationnwhennproducingnthisntypenof ninformationnisnthatnitsnbenef
itsnexceedsnitsncosts.na)nDiscretionaryninformationnb)nEssentialninformation
n n n n n
0th Edition
n
bynJetKeyn
AccountingnInformationnSystems
TestnBank
10thnEdition
,Chaptern1n(newnversion)nMULTIPLEnCHOICEn1.nAnsetnofntwonornmoreninterrelatedncomponentsnth
atninteractntonachievenangoalnis:na)nAnsystemnb)nAnnaccountingninformationnsystemnc)nDatand)nMand
atoryninformationn2.nThisnresultsnwhennansubsystemnachievesnitsngoalsnwhilencontributingntonthenor
ganization'snoverallngoal.na)nGoalnconflictnb)nGoalncongruencenc)nValuenofninformationnd)nSystemsn
congruencen3.nGoalnconflictnmaynresultnwhenna)nAndecisionnornactionnofnansubsystemnisninconsiste
ntnwithnthensystemnasnanwhole.nb)nAnsubsystemnachievesnitsngoalsnwhilencontributingntonthenorgani
zation'snoverallngoal.nc)nDuplicatenrecording,nstoragenandnprocessesnareneliminated.nd)nThendatane
xceedsnthenamountnthenhumannmindncannabsorbnandnprocess.n4.nFactsnthatnarencollected,nrecorde
d,nstorednandnprocessednbynanninformationnsystemna)nInformationnb)nDatanc)nSystemsnd)nMandato
ryninformationn5.nInformationnisna)nWhatnhappensnwhennthendatanexceedsnthenamountnthenhumann
mindncannabsorb.nb)nThenbenefitnproducednbyntheninformationnminusnthencostnofnproducingnit.nc)nFa
ctsnthatnarencollected,nrecorded,nstored,nandnprocessednbynanninformationnsystem.nd)nDatanthatnha
venbeennorganizednandnprocessedntonprovidenmeaningntonanuser.n6.nDatanarena)nfactsnentered,nstor
ed,nandnprocessednbynanninformationnsystem.nb)nprocessednoutputnthatnisnusefulntondecisionnmake
rs.nc)nanothernwordnforninformation.nd)nquantitativenfactsnthatnarennotnqualitativenbynnature.n7.nWhic
hnofnthenfollowingnstatementsnbelownshowsnthencontrastnbetweenndatanandninformation?na)nDatanis
nthenoutputnofnannAIS.
,b)nInformationnisnthenprimarynoutputnofnannAIS.nc)nDatanisnmorenusefulninndecision-
makingnthanninformation.nd)nDatanandninformationnarenthensame.n8.nInformationnisna)nbasicallynthen
samenasndata.nb)nrawnfactsnaboutntransactions.nc)npotentiallynusefulnfactsnwhennprocessedninnantim
elynmanner.nd)ndatanthatnhasnbeennorganizednandnprocessednsonthatnit'snmeaningful.n9.nHumansnc
annabsorbnandnprocessnonlynsonmuchninformation.nInformationn__________noccursnwhennthosenli
mitsnarenpassed.na)noverloadnb)nexcessnc)nanxietynd)ndiscretionn10.nThenvaluenofninformationncannb
estnbendefinednasna)nhownusefulnitnisntondecisionnmakers.nb)nthenbenefitsnproducednbynpossessingn
andnusingntheninformationnminusnthencostnofnproducingnit.nc)nhownrelevantnitnis.nd)nthenextentntonwhi
chnitnmaximizesnthenvaluenchain.n11.nThenbenefitnproducednbyntheninformationnminusnthencostnofnpr
oducingnit.na)nGoalncongruencenb)nInformationnc)nInformationnoverloadnd)nValuenofninformationn12.n
Annaccountingninformationnsystemn(AIS)nprocessesn__________ntonprovidenusersnwithn________
__.na)ndata;ninformationnb)ndata;ntransactionsnc)ninformation;ndatand)ndata;nbenefitsn13.nHownmanyn
componentsnarenfoundninnannAIS?na)nthreenb)nfournc)nfivend)nsixn14.nAnnaccountingninformationnsyst
emninnpartnconsistsnof
, a)nb)nc)nd)
People,nhardwarenandnprograms.nInformation,nprogramsnandncomputers.nPeople,nprocedures,ndat
a,nsoftwarenandninformationntechnologyninfrastructure.nInternalncontrolsnandnaccountingnrecords.
15.nInformationnthatnreducesnuncertainty,nimprovesndecisionnmakers'nabilityntonmakenpredictions,no
rnconfirmsnorncorrectsntheirnpriornexpectations,nisnsaidntonbena)nCompletenb)nRelevantnc)nReliablend)
nTimelyn16.nInformationnthatnisnfreenfromnerrornornbiasnandnaccuratelynrepresentsntheneventsnornacti
vitiesnofnthenorganizationnisna)nRelevantnb)nReliablenc)nVerifiablend)nTimelyn17.nInformationnthatndo
esnnotnomitnimportantnaspectsnofnthenunderlyingneventsnornactivitiesnthatnitnmeasuresnisna)nComplet
enb)nAccessiblenc)nRelevantnd)nTimelyn18.nWhenntwonknowledgeablenpeoplenactingnindependentlyn
eachnproducenthensameninformation,nthisninformationnisnsaidntonbena)nCompletenb)nRelevantnc)nReli
ablend)nVerifiablen19.nDatanmustnbenconvertednintoninformationntonbenconsiderednusefulnandnmeani
ngfulnforndecision-
making.nTherenarensixncharacteristicsnthatnmakeninformationnbothnusefulnandnmeaningful.nIfninform
ationnisnfreenfromnerrornornbiasnandnaccuratelynrepresentsntheneventsnornactivitiesnofnthenorganizati
on,nitnisnrepresentativenofnthencharacteristicnofna)nRelevancynb)nTimeliness.nc)nUnderstandabilitynd)
nReliabilityn20.nThenprimarynconsiderationnwhennproducingnthisntypenof ninformationnisnthatnitsnbenef
itsnexceedsnitsncosts.na)nDiscretionaryninformationnb)nEssentialninformation
