Accounting Information Systems Test Bank 1
b b b b b
0th Edition
b
bybJetKeyb
AccountingbInformationbSystems
TestbBank
10thbEdition
,Chapterb1b(newbversion)bMULTIPLEbCHOICEb1.bAbsetbofbtwoborbmorebinterrelatedbcomponentsbth
atbinteractbtobachievebabgoalbis:ba)bAbsystembb)bAnbaccountingbinformationbsystembc)bDatabd)bMand
atorybinformationb2.bThisbresultsbwhenbabsubsystembachievesbitsbgoalsbwhilebcontributingbtobthebor
ganization'sboverallbgoal.ba)bGoalbconflictbb)bGoalbcongruencebc)bValuebofbinformationbd)bSystemsb
congruenceb3.bGoalbconflictbmaybresultbwhenba)bAbdecisionborbactionbofbabsubsystembisbinconsiste
ntbwithbthebsystembasbabwhole.bb)bAbsubsystembachievesbitsbgoalsbwhilebcontributingbtobtheborgani
zation'sboverallbgoal.bc)bDuplicatebrecording,bstoragebandbprocessesbarebeliminated.bd)bThebdatabe
xceedsbthebamountbthebhumanbmindbcanbabsorbbandbprocess.b4.bFactsbthatbarebcollected,brecorde
d,bstoredbandbprocessedbbybanbinformationbsystemba)bInformationbb)bDatabc)bSystemsbd)bMandato
rybinformationb5.bInformationbisba)bWhatbhappensbwhenbthebdatabexceedsbthebamountbthebhumanb
mindbcanbabsorb.bb)bThebbenefitbproducedbbybthebinformationbminusbthebcostbofbproducingbit.bc)bFa
ctsbthatbarebcollected,brecorded,bstored,bandbprocessedbbybanbinformationbsystem.bd)bDatabthatbha
vebbeenborganizedbandbprocessedbtobprovidebmeaningbtobabuser.b6.bDatabareba)bfactsbentered,bstor
ed,bandbprocessedbbybanbinformationbsystem.bb)bprocessedboutputbthatbisbusefulbtobdecisionbmake
rs.bc)banotherbwordbforbinformation.bd)bquantitativebfactsbthatbarebnotbqualitativebbybnature.b7.bWhic
hbofbthebfollowingbstatementsbbelowbshowsbthebcontrastbbetweenbdatabandbinformation?ba)bDatabis
btheboutputbofbanbAIS.
,b)bInformationbisbthebprimaryboutputbofbanbAIS.bc)bDatabisbmorebusefulbinbdecision-
makingbthanbinformation.bd)bDatabandbinformationbarebthebsame.b8.bInformationbisba)bbasicallybtheb
samebasbdata.bb)brawbfactsbaboutbtransactions.bc)bpotentiallybusefulbfactsbwhenbprocessedbinbabtim
elybmanner.bd)bdatabthatbhasbbeenborganizedbandbprocessedbsobthatbit'sbmeaningful.b9.bHumansbc
anbabsorbbandbprocessbonlybsobmuchbinformation.bInformationb__________boccursbwhenbthosebli
mitsbarebpassed.ba)boverloadbb)bexcessbc)banxietybd)bdiscretionb10.bThebvaluebofbinformationbcanbb
estbbebdefinedbasba)bhowbusefulbitbisbtobdecisionbmakers.bb)bthebbenefitsbproducedbbybpossessingb
andbusingbthebinformationbminusbthebcostbofbproducingbit.bc)bhowbrelevantbitbis.bd)bthebextentbtobwhi
chbitbmaximizesbthebvaluebchain.b11.bThebbenefitbproducedbbybthebinformationbminusbthebcostbofbpr
oducingbit.ba)bGoalbcongruencebb)bInformationbc)bInformationboverloadbd)bValuebofbinformationb12.b
Anbaccountingbinformationbsystemb(AIS)bprocessesb__________btobprovidebusersbwithb________
__.ba)bdata;binformationbb)bdata;btransactionsbc)binformation;bdatabd)bdata;bbenefitsb13.bHowbmanyb
componentsbarebfoundbinbanbAIS?ba)bthreebb)bfourbc)bfivebd)bsixb14.bAnbaccountingbinformationbsyst
embinbpartbconsistsbof
, a)bb)bc)bd)
People,bhardwarebandbprograms.bInformation,bprogramsbandbcomputers.bPeople,bprocedures,bdat
a,bsoftwarebandbinformationbtechnologybinfrastructure.bInternalbcontrolsbandbaccountingbrecords.
15.bInformationbthatbreducesbuncertainty,bimprovesbdecisionbmakers'babilitybtobmakebpredictions,bo
rbconfirmsborbcorrectsbtheirbpriorbexpectations,bisbsaidbtobbeba)bCompletebb)bRelevantbc)bReliablebd)
bTimelyb16.bInformationbthatbisbfreebfromberrorborbbiasbandbaccuratelybrepresentsbthebeventsborbacti
vitiesbofbtheborganizationbisba)bRelevantbb)bReliablebc)bVerifiablebd)bTimelyb17.bInformationbthatbdo
esbnotbomitbimportantbaspectsbofbthebunderlyingbeventsborbactivitiesbthatbitbmeasuresbisba)bComplet
ebb)bAccessiblebc)bRelevantbd)bTimelyb18.bWhenbtwobknowledgeablebpeoplebactingbindependentlyb
eachbproducebthebsamebinformation,bthisbinformationbisbsaidbtobbeba)bCompletebb)bRelevantbc)bReli
ablebd)bVerifiableb19.bDatabmustbbebconvertedbintobinformationbtobbebconsideredbusefulbandbmeani
ngfulbforbdecision-
making.bTherebarebsixbcharacteristicsbthatbmakebinformationbbothbusefulbandbmeaningful.bIfbinform
ationbisbfreebfromberrorborbbiasbandbaccuratelybrepresentsbthebeventsborbactivitiesbofbtheborganizati
on,bitbisbrepresentativebofbthebcharacteristicbofba)bRelevancybb)bTimeliness.bc)bUnderstandabilitybd)
bReliabilityb20.bThebprimarybconsiderationbwhenbproducingbthisbtypebof binformationbisbthatbitsbbenef
itsbexceedsbitsbcosts.ba)bDiscretionarybinformationbb)bEssentialbinformation
b b b b b
0th Edition
b
bybJetKeyb
AccountingbInformationbSystems
TestbBank
10thbEdition
,Chapterb1b(newbversion)bMULTIPLEbCHOICEb1.bAbsetbofbtwoborbmorebinterrelatedbcomponentsbth
atbinteractbtobachievebabgoalbis:ba)bAbsystembb)bAnbaccountingbinformationbsystembc)bDatabd)bMand
atorybinformationb2.bThisbresultsbwhenbabsubsystembachievesbitsbgoalsbwhilebcontributingbtobthebor
ganization'sboverallbgoal.ba)bGoalbconflictbb)bGoalbcongruencebc)bValuebofbinformationbd)bSystemsb
congruenceb3.bGoalbconflictbmaybresultbwhenba)bAbdecisionborbactionbofbabsubsystembisbinconsiste
ntbwithbthebsystembasbabwhole.bb)bAbsubsystembachievesbitsbgoalsbwhilebcontributingbtobtheborgani
zation'sboverallbgoal.bc)bDuplicatebrecording,bstoragebandbprocessesbarebeliminated.bd)bThebdatabe
xceedsbthebamountbthebhumanbmindbcanbabsorbbandbprocess.b4.bFactsbthatbarebcollected,brecorde
d,bstoredbandbprocessedbbybanbinformationbsystemba)bInformationbb)bDatabc)bSystemsbd)bMandato
rybinformationb5.bInformationbisba)bWhatbhappensbwhenbthebdatabexceedsbthebamountbthebhumanb
mindbcanbabsorb.bb)bThebbenefitbproducedbbybthebinformationbminusbthebcostbofbproducingbit.bc)bFa
ctsbthatbarebcollected,brecorded,bstored,bandbprocessedbbybanbinformationbsystem.bd)bDatabthatbha
vebbeenborganizedbandbprocessedbtobprovidebmeaningbtobabuser.b6.bDatabareba)bfactsbentered,bstor
ed,bandbprocessedbbybanbinformationbsystem.bb)bprocessedboutputbthatbisbusefulbtobdecisionbmake
rs.bc)banotherbwordbforbinformation.bd)bquantitativebfactsbthatbarebnotbqualitativebbybnature.b7.bWhic
hbofbthebfollowingbstatementsbbelowbshowsbthebcontrastbbetweenbdatabandbinformation?ba)bDatabis
btheboutputbofbanbAIS.
,b)bInformationbisbthebprimaryboutputbofbanbAIS.bc)bDatabisbmorebusefulbinbdecision-
makingbthanbinformation.bd)bDatabandbinformationbarebthebsame.b8.bInformationbisba)bbasicallybtheb
samebasbdata.bb)brawbfactsbaboutbtransactions.bc)bpotentiallybusefulbfactsbwhenbprocessedbinbabtim
elybmanner.bd)bdatabthatbhasbbeenborganizedbandbprocessedbsobthatbit'sbmeaningful.b9.bHumansbc
anbabsorbbandbprocessbonlybsobmuchbinformation.bInformationb__________boccursbwhenbthosebli
mitsbarebpassed.ba)boverloadbb)bexcessbc)banxietybd)bdiscretionb10.bThebvaluebofbinformationbcanbb
estbbebdefinedbasba)bhowbusefulbitbisbtobdecisionbmakers.bb)bthebbenefitsbproducedbbybpossessingb
andbusingbthebinformationbminusbthebcostbofbproducingbit.bc)bhowbrelevantbitbis.bd)bthebextentbtobwhi
chbitbmaximizesbthebvaluebchain.b11.bThebbenefitbproducedbbybthebinformationbminusbthebcostbofbpr
oducingbit.ba)bGoalbcongruencebb)bInformationbc)bInformationboverloadbd)bValuebofbinformationb12.b
Anbaccountingbinformationbsystemb(AIS)bprocessesb__________btobprovidebusersbwithb________
__.ba)bdata;binformationbb)bdata;btransactionsbc)binformation;bdatabd)bdata;bbenefitsb13.bHowbmanyb
componentsbarebfoundbinbanbAIS?ba)bthreebb)bfourbc)bfivebd)bsixb14.bAnbaccountingbinformationbsyst
embinbpartbconsistsbof
, a)bb)bc)bd)
People,bhardwarebandbprograms.bInformation,bprogramsbandbcomputers.bPeople,bprocedures,bdat
a,bsoftwarebandbinformationbtechnologybinfrastructure.bInternalbcontrolsbandbaccountingbrecords.
15.bInformationbthatbreducesbuncertainty,bimprovesbdecisionbmakers'babilitybtobmakebpredictions,bo
rbconfirmsborbcorrectsbtheirbpriorbexpectations,bisbsaidbtobbeba)bCompletebb)bRelevantbc)bReliablebd)
bTimelyb16.bInformationbthatbisbfreebfromberrorborbbiasbandbaccuratelybrepresentsbthebeventsborbacti
vitiesbofbtheborganizationbisba)bRelevantbb)bReliablebc)bVerifiablebd)bTimelyb17.bInformationbthatbdo
esbnotbomitbimportantbaspectsbofbthebunderlyingbeventsborbactivitiesbthatbitbmeasuresbisba)bComplet
ebb)bAccessiblebc)bRelevantbd)bTimelyb18.bWhenbtwobknowledgeablebpeoplebactingbindependentlyb
eachbproducebthebsamebinformation,bthisbinformationbisbsaidbtobbeba)bCompletebb)bRelevantbc)bReli
ablebd)bVerifiableb19.bDatabmustbbebconvertedbintobinformationbtobbebconsideredbusefulbandbmeani
ngfulbforbdecision-
making.bTherebarebsixbcharacteristicsbthatbmakebinformationbbothbusefulbandbmeaningful.bIfbinform
ationbisbfreebfromberrorborbbiasbandbaccuratelybrepresentsbthebeventsborbactivitiesbofbtheborganizati
on,bitbisbrepresentativebofbthebcharacteristicbofba)bRelevancybb)bTimeliness.bc)bUnderstandabilitybd)
bReliabilityb20.bThebprimarybconsiderationbwhenbproducingbthisbtypebof binformationbisbthatbitsbbenef
itsbexceedsbitsbcosts.ba)bDiscretionarybinformationbb)bEssentialbinformation
