TEST BANK AIS -
ACCOUNTING
INFORMATION SYSTEM
TEST BANK | GRADED A+ |
GUARANTEED PASS!!
,
,Chapter 1 (new version)
MULTIPLE CHOICE
1. A set of two or more interrelated components that interact to achieve a goal is:
a) A system
b) An accounting information system
c) Data
d) Mandatory information
2. This results when a subsystem achieves its goals while contributing to the
organization's overall goal.
a) Goal conflict
b) Goal congruence
c) Value of information
d) Systems congruence
3. Goal conflict may result when
a) A decision or action of a subsystem is inconsistent with the system as a whole.
b) A subsystem achieves its goals while contributing to the organization's overall
goal.
c) Duplicate recording, storage and processes are eliminated.
d) The data exceeds the amount the human mind can absorb and process.
4. Facts that are collected, recorded, stored and processed by an information system
a) Information
b) Data
c) Systems
d) Mandatory information
5. Information is
a) What happens when the data exceeds the amount the human mind can absorb.
b) The benefit produced by the information minus the cost of producing it.
c) Facts that are collected, recorded, stored, and processed by an information system.
d) Data that have been organized and processed to provide meaning to a user.
6. Data are
a) facts entered, stored, and processed by an information system.
b) processed output that is useful to decision makers.
c) another word for information.
d) quantitative facts that are not qualitative by nature.
7. Which of the following statements below shows the contrast between data and
information?
a) Data is the output of an AIS.
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, b) Information is the primary output of an AIS.
c) Data is more useful in decision-making than information.
d) Data and information are the same.
8. Information is
a) basically the same as data.
b) raw facts about transactions.
c) potentially useful facts when processed in a timely manner.
d) data that has been organized and processed so that it's meaningful.
9. Humans can absorb and process only so much information. Information
occurs when those limits are passed.
a) overload
b) excess
c) anxiety
d) discretion
10. The value of information can best be defined as
a) how useful it is to decision makers.
b) the benefits produced by possessing and using the information minus the cost of
producing it.
c) how relevant it is.
d) the extent to which it maximizes the value chain.
11. Which characteristic of useful information is violated when transaction data is
recorded accurately but delivered after managerial decisions have already been made?
A. Verifiability
B. Timeliness
C. Reliability
D. Understandability
Correct Answer: B. Timeliness
Rationale: Information delivered too late cannot influence decisions, even if it is accurate and
verifiable. Timeliness ensures information is available when needed; without it, usefulness
decreases despite quality.
12. A company implements a new AIS that automates approval processes and restricts
user access based on roles. Which AIS component is most directly enhanced?
A. Software
B. Internal controls
C. Procedures and instructions
D. Data
Correct Answer: B. Internal controls
Downloaded by sarah sarmiento ()
ACCOUNTING
INFORMATION SYSTEM
TEST BANK | GRADED A+ |
GUARANTEED PASS!!
,
,Chapter 1 (new version)
MULTIPLE CHOICE
1. A set of two or more interrelated components that interact to achieve a goal is:
a) A system
b) An accounting information system
c) Data
d) Mandatory information
2. This results when a subsystem achieves its goals while contributing to the
organization's overall goal.
a) Goal conflict
b) Goal congruence
c) Value of information
d) Systems congruence
3. Goal conflict may result when
a) A decision or action of a subsystem is inconsistent with the system as a whole.
b) A subsystem achieves its goals while contributing to the organization's overall
goal.
c) Duplicate recording, storage and processes are eliminated.
d) The data exceeds the amount the human mind can absorb and process.
4. Facts that are collected, recorded, stored and processed by an information system
a) Information
b) Data
c) Systems
d) Mandatory information
5. Information is
a) What happens when the data exceeds the amount the human mind can absorb.
b) The benefit produced by the information minus the cost of producing it.
c) Facts that are collected, recorded, stored, and processed by an information system.
d) Data that have been organized and processed to provide meaning to a user.
6. Data are
a) facts entered, stored, and processed by an information system.
b) processed output that is useful to decision makers.
c) another word for information.
d) quantitative facts that are not qualitative by nature.
7. Which of the following statements below shows the contrast between data and
information?
a) Data is the output of an AIS.
Downloaded by sarah sarmiento ()
, b) Information is the primary output of an AIS.
c) Data is more useful in decision-making than information.
d) Data and information are the same.
8. Information is
a) basically the same as data.
b) raw facts about transactions.
c) potentially useful facts when processed in a timely manner.
d) data that has been organized and processed so that it's meaningful.
9. Humans can absorb and process only so much information. Information
occurs when those limits are passed.
a) overload
b) excess
c) anxiety
d) discretion
10. The value of information can best be defined as
a) how useful it is to decision makers.
b) the benefits produced by possessing and using the information minus the cost of
producing it.
c) how relevant it is.
d) the extent to which it maximizes the value chain.
11. Which characteristic of useful information is violated when transaction data is
recorded accurately but delivered after managerial decisions have already been made?
A. Verifiability
B. Timeliness
C. Reliability
D. Understandability
Correct Answer: B. Timeliness
Rationale: Information delivered too late cannot influence decisions, even if it is accurate and
verifiable. Timeliness ensures information is available when needed; without it, usefulness
decreases despite quality.
12. A company implements a new AIS that automates approval processes and restricts
user access based on roles. Which AIS component is most directly enhanced?
A. Software
B. Internal controls
C. Procedures and instructions
D. Data
Correct Answer: B. Internal controls
Downloaded by sarah sarmiento ()
