Accounting Information Systems Test Bank 1
h h h h h
0th Edition
h
byhJetKeyh
AccountinghInformationhSystems
TesthBank
10thhEdition
,Chapterh1h(newhversion)hMULTIPLEhCHOICEh1.hAhsethofhtwohorhmorehinterrelatedhcomponentshth
athinteracthtohachievehahgoalhis:ha)hAhsystemhb)hAnhaccountinghinformationhsystemhc)hDatahd)hMand
atoryhinformationh2.hThishresultshwhenhahsubsystemhachieveshitshgoalshwhilehcontributinghtohthehor
ganization'shoverallhgoal.ha)hGoalhconflicthb)hGoalhcongruencehc)hValuehofhinformationhd)hSystemsh
congruenceh3.hGoalhconflicthmayhresulthwhenha)hAhdecisionhorhactionhofhahsubsystemhishinconsiste
nthwithhthehsystemhashahwhole.hb)hAhsubsystemhachieveshitshgoalshwhilehcontributinghtohthehorgani
zation'shoverallhgoal.hc)hDuplicatehrecording,hstoragehandhprocesseshareheliminated.hd)hThehdatahe
xceedshthehamounththehhumanhmindhcanhabsorbhandhprocess.h4.hFactshthatharehcollected,hrecorde
d,hstoredhandhprocessedhbyhanhinformationhsystemha)hInformationhb)hDatahc)hSystemshd)hMandato
ryhinformationh5.hInformationhisha)hWhathhappenshwhenhthehdatahexceedshthehamounththehhumanh
mindhcanhabsorb.hb)hThehbenefithproducedhbyhthehinformationhminushthehcosthofhproducinghit.hc)hFa
ctshthatharehcollected,hrecorded,hstored,handhprocessedhbyhanhinformationhsystem.hd)hDatahthathha
vehbeenhorganizedhandhprocessedhtohprovidehmeaninghtohahuser.h6.hDatahareha)hfactshentered,hstor
ed,handhprocessedhbyhanhinformationhsystem.hb)hprocessedhoutpuththathishusefulhtohdecisionhmake
rs.hc)hanotherhwordhforhinformation.hd)hquantitativehfactshthatharehnothqualitativehbyhnature.h7.hWhic
hhofhthehfollowinghstatementshbelowhshowshthehcontrasthbetweenhdatahandhinformation?ha)hDatahis
hthehoutputhofhanhAIS.
,b)hInformationhishthehprimaryhoutputhofhanhAIS.hc)hDatahishmorehusefulhinhdecision-
makinghthanhinformation.hd)hDatahandhinformationharehthehsame.h8.hInformationhisha)hbasicallyhtheh
samehashdata.hb)hrawhfactshabouthtransactions.hc)hpotentiallyhusefulhfactshwhenhprocessedhinhahtim
elyhmanner.hd)hdatahthathhashbeenhorganizedhandhprocessedhsohthathit'shmeaningful.h9.hHumanshc
anhabsorbhandhprocesshonlyhsohmuchhinformation.hInformationh__________hoccurshwhenhthosehli
mitsharehpassed.ha)hoverloadhb)hexcesshc)hanxietyhd)hdiscretionh10.hThehvaluehofhinformationhcanhb
esthbehdefinedhasha)hhowhusefulhithishtohdecisionhmakers.hb)hthehbenefitshproducedhbyhpossessingh
andhusinghthehinformationhminushthehcosthofhproducinghit.hc)hhowhrelevanthithis.hd)hthehextenthtohwhi
chhithmaximizeshthehvaluehchain.h11.hThehbenefithproducedhbyhthehinformationhminushthehcosthofhpr
oducinghit.ha)hGoalhcongruencehb)hInformationhc)hInformationhoverloadhd)hValuehofhinformationh12.h
Anhaccountinghinformationhsystemh(AIS)hprocessesh__________htohprovidehusershwithh________
__.ha)hdata;hinformationhb)hdata;htransactionshc)hinformation;hdatahd)hdata;hbenefitsh13.hHowhmanyh
componentsharehfoundhinhanhAIS?ha)hthreehb)hfourhc)hfivehd)hsixh14.hAnhaccountinghinformationhsyst
emhinhparthconsistshof
, a)hb)hc)hd)
People,hhardwarehandhprograms.hInformation,hprogramshandhcomputers.hPeople,hprocedures,hdat
a,hsoftwarehandhinformationhtechnologyhinfrastructure.hInternalhcontrolshandhaccountinghrecords.
15.hInformationhthathreduceshuncertainty,himproveshdecisionhmakers'habilityhtohmakehpredictions,ho
rhconfirmshorhcorrectshtheirhpriorhexpectations,hishsaidhtohbeha)hCompletehb)hRelevanthc)hReliablehd)
hTimelyh16.hInformationhthathishfreehfromherrorhorhbiashandhaccuratelyhrepresentshtheheventshorhacti
vitieshofhthehorganizationhisha)hRelevanthb)hReliablehc)hVerifiablehd)hTimelyh17.hInformationhthathdo
eshnothomithimportanthaspectshofhthehunderlyingheventshorhactivitieshthathithmeasureshisha)hComplet
ehb)hAccessiblehc)hRelevanthd)hTimelyh18.hWhenhtwohknowledgeablehpeoplehactinghindependentlyh
eachhproducehthehsamehinformation,hthishinformationhishsaidhtohbeha)hCompletehb)hRelevanthc)hReli
ablehd)hVerifiableh19.hDatahmusthbehconvertedhintohinformationhtohbehconsideredhusefulhandhmeani
ngfulhforhdecision-
making.hThereharehsixhcharacteristicshthathmakehinformationhbothhusefulhandhmeaningful.hIfhinform
ationhishfreehfromherrorhorhbiashandhaccuratelyhrepresentshtheheventshorhactivitieshofhthehorganizati
on,hithishrepresentativehofhthehcharacteristichofha)hRelevancyhb)hTimeliness.hc)hUnderstandabilityhd)
hReliabilityh20.hThehprimaryhconsiderationhwhenhproducinghthishtypehof hinformationhishthathitshbenef
itshexceedshitshcosts.ha)hDiscretionaryhinformationhb)hEssentialhinformation
h h h h h
0th Edition
h
byhJetKeyh
AccountinghInformationhSystems
TesthBank
10thhEdition
,Chapterh1h(newhversion)hMULTIPLEhCHOICEh1.hAhsethofhtwohorhmorehinterrelatedhcomponentshth
athinteracthtohachievehahgoalhis:ha)hAhsystemhb)hAnhaccountinghinformationhsystemhc)hDatahd)hMand
atoryhinformationh2.hThishresultshwhenhahsubsystemhachieveshitshgoalshwhilehcontributinghtohthehor
ganization'shoverallhgoal.ha)hGoalhconflicthb)hGoalhcongruencehc)hValuehofhinformationhd)hSystemsh
congruenceh3.hGoalhconflicthmayhresulthwhenha)hAhdecisionhorhactionhofhahsubsystemhishinconsiste
nthwithhthehsystemhashahwhole.hb)hAhsubsystemhachieveshitshgoalshwhilehcontributinghtohthehorgani
zation'shoverallhgoal.hc)hDuplicatehrecording,hstoragehandhprocesseshareheliminated.hd)hThehdatahe
xceedshthehamounththehhumanhmindhcanhabsorbhandhprocess.h4.hFactshthatharehcollected,hrecorde
d,hstoredhandhprocessedhbyhanhinformationhsystemha)hInformationhb)hDatahc)hSystemshd)hMandato
ryhinformationh5.hInformationhisha)hWhathhappenshwhenhthehdatahexceedshthehamounththehhumanh
mindhcanhabsorb.hb)hThehbenefithproducedhbyhthehinformationhminushthehcosthofhproducinghit.hc)hFa
ctshthatharehcollected,hrecorded,hstored,handhprocessedhbyhanhinformationhsystem.hd)hDatahthathha
vehbeenhorganizedhandhprocessedhtohprovidehmeaninghtohahuser.h6.hDatahareha)hfactshentered,hstor
ed,handhprocessedhbyhanhinformationhsystem.hb)hprocessedhoutpuththathishusefulhtohdecisionhmake
rs.hc)hanotherhwordhforhinformation.hd)hquantitativehfactshthatharehnothqualitativehbyhnature.h7.hWhic
hhofhthehfollowinghstatementshbelowhshowshthehcontrasthbetweenhdatahandhinformation?ha)hDatahis
hthehoutputhofhanhAIS.
,b)hInformationhishthehprimaryhoutputhofhanhAIS.hc)hDatahishmorehusefulhinhdecision-
makinghthanhinformation.hd)hDatahandhinformationharehthehsame.h8.hInformationhisha)hbasicallyhtheh
samehashdata.hb)hrawhfactshabouthtransactions.hc)hpotentiallyhusefulhfactshwhenhprocessedhinhahtim
elyhmanner.hd)hdatahthathhashbeenhorganizedhandhprocessedhsohthathit'shmeaningful.h9.hHumanshc
anhabsorbhandhprocesshonlyhsohmuchhinformation.hInformationh__________hoccurshwhenhthosehli
mitsharehpassed.ha)hoverloadhb)hexcesshc)hanxietyhd)hdiscretionh10.hThehvaluehofhinformationhcanhb
esthbehdefinedhasha)hhowhusefulhithishtohdecisionhmakers.hb)hthehbenefitshproducedhbyhpossessingh
andhusinghthehinformationhminushthehcosthofhproducinghit.hc)hhowhrelevanthithis.hd)hthehextenthtohwhi
chhithmaximizeshthehvaluehchain.h11.hThehbenefithproducedhbyhthehinformationhminushthehcosthofhpr
oducinghit.ha)hGoalhcongruencehb)hInformationhc)hInformationhoverloadhd)hValuehofhinformationh12.h
Anhaccountinghinformationhsystemh(AIS)hprocessesh__________htohprovidehusershwithh________
__.ha)hdata;hinformationhb)hdata;htransactionshc)hinformation;hdatahd)hdata;hbenefitsh13.hHowhmanyh
componentsharehfoundhinhanhAIS?ha)hthreehb)hfourhc)hfivehd)hsixh14.hAnhaccountinghinformationhsyst
emhinhparthconsistshof
, a)hb)hc)hd)
People,hhardwarehandhprograms.hInformation,hprogramshandhcomputers.hPeople,hprocedures,hdat
a,hsoftwarehandhinformationhtechnologyhinfrastructure.hInternalhcontrolshandhaccountinghrecords.
15.hInformationhthathreduceshuncertainty,himproveshdecisionhmakers'habilityhtohmakehpredictions,ho
rhconfirmshorhcorrectshtheirhpriorhexpectations,hishsaidhtohbeha)hCompletehb)hRelevanthc)hReliablehd)
hTimelyh16.hInformationhthathishfreehfromherrorhorhbiashandhaccuratelyhrepresentshtheheventshorhacti
vitieshofhthehorganizationhisha)hRelevanthb)hReliablehc)hVerifiablehd)hTimelyh17.hInformationhthathdo
eshnothomithimportanthaspectshofhthehunderlyingheventshorhactivitieshthathithmeasureshisha)hComplet
ehb)hAccessiblehc)hRelevanthd)hTimelyh18.hWhenhtwohknowledgeablehpeoplehactinghindependentlyh
eachhproducehthehsamehinformation,hthishinformationhishsaidhtohbeha)hCompletehb)hRelevanthc)hReli
ablehd)hVerifiableh19.hDatahmusthbehconvertedhintohinformationhtohbehconsideredhusefulhandhmeani
ngfulhforhdecision-
making.hThereharehsixhcharacteristicshthathmakehinformationhbothhusefulhandhmeaningful.hIfhinform
ationhishfreehfromherrorhorhbiashandhaccuratelyhrepresentshtheheventshorhactivitieshofhthehorganizati
on,hithishrepresentativehofhthehcharacteristichofha)hRelevancyhb)hTimeliness.hc)hUnderstandabilityhd)
hReliabilityh20.hThehprimaryhconsiderationhwhenhproducinghthishtypehof hinformationhishthathitshbenef
itshexceedshitshcosts.ha)hDiscretionaryhinformationhb)hEssentialhinformation
