Test Bank
by Noah Myers and Mason
Snow
Test Bank Accounting Information Systems, 16th
Edition By Marshall B. Romney
Paul John Steinbart
Scott L. Summers David A. Wood
Accounting Information
Systems
Sixteenth
Edition
Marshall B. Romney
Paul John Steinbart
1|Page
, Scott L. Summers
David A. Wood
This work is protected by United States copyright laws and is provided solely for the use of
instructors in teaching their courses and assessing student learning. Dissemination or sale of
any part of this work (including on the World Wide Web) will destroy the integrity of the work
and is not permitted. The work and materials from it should never be made available to
students except by instructors using the accompanying text in their classes. All recipients of
this work are expected to abide by these restrictions and to honor the intended pedagogical
purposes and the needs of other instructors who rely on these materials.
Copyright © 2024, 2021, 2018 by Pearson Education, Inc. or its affiliates. All Rights Reserved.
Manufactured in the United States of America. This publication is protected by copyright, and
permission should be obtained from the publisher prior to any prohibited reproduction, storage in a
retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or otherwise. For information regarding permissions, request forms, and the appropriate
contacts within the Pearson Education Global Rights and Permissions department, please visit
www.pearsoned.com/permissions/.
PEARSON and MYLAB are exclusive trademark owned by Pearson Education, Inc. or its affiliates in
the U.S. and/or other countries.
Unless otherwise indicated herein, any third-party trademarks, logos, or icons that may appear in this
2|Page
,work are the property of their respective owners, and any references to third-party trademarks, logos,
icons, or other trade dress are for demonstrative or descriptive purposes only. Such references are not
intended to imply any sponsorship, endorsement, authorization, or promotion of Pearson’s products
by the owners of such marks, or any relationship between the owner and Pearson Education, Inc., or
its affiliates, authors, licensees, or distributors.
Table of Contents
Chapter 1 Conceptual Foundations of Accounting Information Systems........4
Chapter 2 Overview of Transaction Processing and Enterprise Resource
Planning Systems.........................................................70
Chapter 3 Systems Documentation Techniques..............................128
Chapter 4 Relational Databases..........................................210
Chapter 5 Introduction to Data Analytics in Accounting..................282
Chapter 6 Transforming Data.............................................317
Chapter 7 Data Analysis and Presentation................................361
Chapter 8 Fraud and Errors..............................................393
Chapter 9 Computer Fraud and Abuse Techniques...........................443
Chapter 10 Control and Accounting Information Systems...................494
Chapter 11 Controls for Information Security............................557
Chapter 12 Confidentiality and Privacy Controls.........................613
Chapter 13 Processing Integrity and Availability Controls...............655
Chapter 14 The Revenue Cycle: Sales to Cash Collections.................705
Chapter 15 The Expenditure Cycle: Purchasing to Cash Disbursements......768
Chapter 16 The Production Cycle.........................................831
Chapter 17 The Human Resources Management and Payroll Cycle.............882
Chapter 18 General Ledger and Reporting System..........................930
Chapter 19 Database Design Using the REA Data Model.....................972
Chapter 20 Implementing an REA Model in a Relational Database..........1026
Chapter 21 Special Topics in REA Modeling..............................1080
Chapter 22 Introduction to Systems Development and Systems Analysis....1136
Chapter 23 AIS Development Strategies..................................1207
Chapter 24 Systems Design, Implementation, and Operation...............1266
3|Page
, Accounting Information Systems, 16e (Romney)
Chapter 1 Conceptual Foundations of
Accounting Information Systems
1 Distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
1) Which of the following statements below shows the contrast between data and
information?
A) Data is the primary output of an accounting information system.
B) Information is the primary output of an accounting information system.
C) Data is more useful in decision making than information.
D) Data and information are the same.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
system as a whole, it creates
A) system inconsistence.
B) system conflict.
C) goal inconsistence.
D) goal conflict.
Answer: D
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
3) When a subsystem achieves its goals while contributing to the organization's overall goal,
4|Page
by Noah Myers and Mason
Snow
Test Bank Accounting Information Systems, 16th
Edition By Marshall B. Romney
Paul John Steinbart
Scott L. Summers David A. Wood
Accounting Information
Systems
Sixteenth
Edition
Marshall B. Romney
Paul John Steinbart
1|Page
, Scott L. Summers
David A. Wood
This work is protected by United States copyright laws and is provided solely for the use of
instructors in teaching their courses and assessing student learning. Dissemination or sale of
any part of this work (including on the World Wide Web) will destroy the integrity of the work
and is not permitted. The work and materials from it should never be made available to
students except by instructors using the accompanying text in their classes. All recipients of
this work are expected to abide by these restrictions and to honor the intended pedagogical
purposes and the needs of other instructors who rely on these materials.
Copyright © 2024, 2021, 2018 by Pearson Education, Inc. or its affiliates. All Rights Reserved.
Manufactured in the United States of America. This publication is protected by copyright, and
permission should be obtained from the publisher prior to any prohibited reproduction, storage in a
retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying,
recording, or otherwise. For information regarding permissions, request forms, and the appropriate
contacts within the Pearson Education Global Rights and Permissions department, please visit
www.pearsoned.com/permissions/.
PEARSON and MYLAB are exclusive trademark owned by Pearson Education, Inc. or its affiliates in
the U.S. and/or other countries.
Unless otherwise indicated herein, any third-party trademarks, logos, or icons that may appear in this
2|Page
,work are the property of their respective owners, and any references to third-party trademarks, logos,
icons, or other trade dress are for demonstrative or descriptive purposes only. Such references are not
intended to imply any sponsorship, endorsement, authorization, or promotion of Pearson’s products
by the owners of such marks, or any relationship between the owner and Pearson Education, Inc., or
its affiliates, authors, licensees, or distributors.
Table of Contents
Chapter 1 Conceptual Foundations of Accounting Information Systems........4
Chapter 2 Overview of Transaction Processing and Enterprise Resource
Planning Systems.........................................................70
Chapter 3 Systems Documentation Techniques..............................128
Chapter 4 Relational Databases..........................................210
Chapter 5 Introduction to Data Analytics in Accounting..................282
Chapter 6 Transforming Data.............................................317
Chapter 7 Data Analysis and Presentation................................361
Chapter 8 Fraud and Errors..............................................393
Chapter 9 Computer Fraud and Abuse Techniques...........................443
Chapter 10 Control and Accounting Information Systems...................494
Chapter 11 Controls for Information Security............................557
Chapter 12 Confidentiality and Privacy Controls.........................613
Chapter 13 Processing Integrity and Availability Controls...............655
Chapter 14 The Revenue Cycle: Sales to Cash Collections.................705
Chapter 15 The Expenditure Cycle: Purchasing to Cash Disbursements......768
Chapter 16 The Production Cycle.........................................831
Chapter 17 The Human Resources Management and Payroll Cycle.............882
Chapter 18 General Ledger and Reporting System..........................930
Chapter 19 Database Design Using the REA Data Model.....................972
Chapter 20 Implementing an REA Model in a Relational Database..........1026
Chapter 21 Special Topics in REA Modeling..............................1080
Chapter 22 Introduction to Systems Development and Systems Analysis....1136
Chapter 23 AIS Development Strategies..................................1207
Chapter 24 Systems Design, Implementation, and Operation...............1266
3|Page
, Accounting Information Systems, 16e (Romney)
Chapter 1 Conceptual Foundations of
Accounting Information Systems
1 Distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.
1) Which of the following statements below shows the contrast between data and
information?
A) Data is the primary output of an accounting information system.
B) Information is the primary output of an accounting information system.
C) Data is more useful in decision making than information.
D) Data and information are the same.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
system as a whole, it creates
A) system inconsistence.
B) system conflict.
C) goal inconsistence.
D) goal conflict.
Answer: D
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
3) When a subsystem achieves its goals while contributing to the organization's overall goal,
4|Page
