Edition by Marshall B. Romney - Test Bank
Chapter (1 to 22)
,Content
Chapter 1: Accounting Information Systems an Overview
Chapter 2: Overview of Transaction Processing and ERP Systems
Chapter 3: Systems Documentation Techniques
Chapter 4: Relational Databases
Chapter 5: Computer Fraud
Chapter 6: Computer Fraud and Abuse Techniques
Chapter 7: Control and Accounting Information Systems
Chapter 8: Information Systems Controls for System Reliability Part 1
Information Security
Chapter 9: Information Systems Controls for Systems Reliability Part
2 Confidentiality and Privacy
Chapter 10: Information Systems Controls for Systems Reliability
Part 3 Processing Integrity and Availability
Chapter 11: Auditing Computer-Based Information Systems
Chapter 12: The Revenue Cycle Sales to Cash Collections
Chapter 13: The Expenditure Cycle Purchasing to Cash
Disbursements
Chapter 14: The Production Cycle
Chapter 15: The Human Resources Management and Payroll Cycle
Chapter 16: General Ledger and Reporting System
Chapter 17: The REA Data Model
Chapter 18: Implementing an REA Model in a Relational Database
Chapter 19: Special Topics in REA Modeling
Chapter 20: Introduction to Systems Development Systems Analysis
Chapter 21: AIS Development Strategies
Chapter 22: Systems Design Implementation and Operation
, Accounting Information System Exam and Quizzes – Strayer
Chapter 1 Accounting Information Systems: An
Overview
1) Which of the following statements below shows the contrast between data and
information? A) Data is the output of an AIS.
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.
2) 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.
3) 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.
, 4) An accounting information system (AIS) processes ________ to provide users with
________. A) data; information
B) data; transactions
C) information; data
D) data; benefits
5) Information that reduces uncertainty, improves decision makers' ability to make
predictions, or confirms or corrects their prior expectations, is said to be A) complete.
B) relevant.
C) reliable.
D) timely.
6) Information that is free from error or bias and accurately represents the events or
activities of the organization is A) relevant.
B) reliable.
C) verifiable.
D) timely.
7) Information that does not omit important aspects of the underlying events or activities
that it measures is
A) complete.
B) accessible.
C) relevant.
D) timely.
8) When two knowledgeable people acting independently each produce the same
information, this information is said to be A) complete.
B) relevant.
C) reliable.
D) verifiable.