Test Bank Complete_
Accounting Information Systems 10th Edition
By Ulric Gelinas, Richard Dull & Patrick Wheeler
All Chapters 1-17| 6 Units| Updated Edition With Verified Answers| Rated A+
From: [Bestmaxsolutions.stuvia
,PART 1: UNDERSTANDING INFORMATION SYSTEMS _________________________________ 3
Chapter 1: Introduction To Accounting Information Systems _______________________________ 3
Chapter 2: Enterprise Systems _______________________________________________________ 38
Chapter 3: Electronic Business (E-Business) Systems _____________________________________ 64
PART 2: ORGANIZING AND MANAGING INFORMATION. _____________________________ 89
Chapter 4: Documenting Information Systems __________________________________________ 89
Chapter 5: Database Management Systems ___________________________________________ 134
Chapter 6: Relational Databases And Sql _____________________________________________ 168
PART 3: ENTERPRISE RISK MANAGEMENT. _______________________________________ 190
Chapter 7: Controlling Information Systems: Introduction To Enterprise Risk Management And
Internal Control _________________________________________________________________ 190
Chapter 8: Controlling Information Systems: Introduction To Pervasive Controls _____________ 228
Chapter 9: Controlling Information Systems: Business Process And Application Controls _______ 264
PART 4: BUSINESS PROCESSES. ________________________________________________ 298
Chapter 10: The Order Entry/Sales (Oe/S) Process ______________________________________ 298
Chapter 11: The Billing/Accounts Receivable/Cash Receipts (B/Ar/Cr) Process _______________ 342
Chapter 12: The Purchasing Process _________________________________________________ 388
Chapter 13: The Accounts Payable/Cash Disbursements (Ap/Cd) Process ___________________ 432
Chapter 14: The Human Resources Process (Hr) Management And Payroll Processes __________ 464
Chapter 15: Integrated Production Processes (Ipp) _____________________________________ 492
PART 5: REPORTING. ________________________________________________________ 520
Chapter 16: The General Ledger And Business Reporting (Gl/Br) Process____________________ 520
PART 6: ACQUIRING AN AIS ___________________________________________________ 543
Chapter 17: Acquiring And Implementing Accounting Information Systems _________________ 543
,PART 1: UNDERSTANDING INFORMATION SYSTEMS
Chapter 1: Introduction To Accounting Information Systems
Ulric J. Gelinas: Accounting Information Systems 10th Edition, Test Bank
TRUE/FALSE
1. The Primary Purpose Of An Accounting Information System (AIS) Is To Collect,
Store, And Process Financial Data.
ANS: TRUE PTS: 1
2. Ais Is Only Relevant For Large Companies And Is Not Applicable To Small
Businesses.
ANS: FALSE PTS: 1
3. The Role Of An Accountant In Modern Organizations Is Mainly Restricted To
Preparing Financial Statements.
ANS: FALSE PTS: 1
4. Accounting Information Systems Provide Crucial Support For Decision-Making In
Organizations.
ANS: TRUE PTS: 1
5. Accounting Information Systems Are Designed Exclusively For Financial Reporting
Purposes.
ANS: FALSE PTS: 1
6. Enterprise Resource Planning (ERP) Systems Are Designed To Integrate All Functions
And Departments Within An Organization.
ANS: TRUE PTS: 1
,7. The Implementation Of An Ais Should Be Considered Only After An Organization
Has Implemented All Its Business Processes.
ANS: FALSE PTS: 1
8. An Internal Control System Is One Of The Key Components Of An Effective
Accounting Information System.
ANS: TRUE PTS: 1
9. An Effective Ais Helps Businesses Ensure Compliance With Laws, Regulations, And
Standards.
ANS: TRUE PTS: 1
10. Information Technology Has A Minimal Impact On The Role Of Accounting
Professionals In Modern Organizations.
ANS: FALSE PTS: 1
11. An Example Of A Manual Information System Would Be Using Ledgers And
Journals To Track Financial Transactions.
ANS: TRUE PTS: 1
12. The Internet Plays No Significant Role In Accounting Information Systems.
ANS: FALSE PTS: 1
13. Cloud-Based Ais Solutions Are Becoming Increasingly Popular Due To Their
Scalability And Cost-Efficiency.
ANS: TRUE PTS: 1
14. Data Security Is A Critical Concern For Organizations Implementing Accounting
Information Systems.
ANS: TRUE PTS: 1
,15. One Of The Goals Of Internal Control Systems Is To Minimize The Risk Of
Financial Fraud.
ANS: TRUE PTS: 1
16. A Centralized Ais Consolidates All Data Processing Tasks In A Single Location.
ANS: TRUE PTS: 1
17. The Primary Focus Of E-Business Is On External Relationships, Particularly With
Customers And Suppliers.
ANS: TRUE PTS: 1
18. E-Business Solutions Are Typically Unrelated To Internal Organizational Processes
Like Accounting.
ANS: FALSE PTS: 1
19. The Use Of Information Technology In Accounting Has Led To An Increase In The
Automation Of Financial Tasks.
ANS: TRUE PTS: 1
20. An Important Component Of An Ais Is The General Ledger, Which Consolidates All
Financial Transaction Data.
ANS: TRUE PTS: 1
21. Outsourcing It Services For Accounting Is A Trend That Is On The Decline In Most
Industries.
ANS: FALSE PTS: 1
22. Accounting Information Systems Help Organizations Manage Data More Effectively,
Improving Both Accuracy And Efficiency.
ANS: TRUE PTS: 1
,23. Accounting Information Systems Are Always Independent Of Other Organizational
Systems.
ANS: FALSE PTS: 1
24. The Sarbanes-Oxley Act Of 2002 Had A Significant Influence On The Development
Of Accounting Information Systems.
ANS: TRUE PTS: 1
25. Business Process Reengineering Is Not Necessary When Implementing A New
Accounting Information System.
ANS: FALSE PTS: 1
26. Accountants Must Understand Basic It Concepts, Even If They Do Not Directly
Manage An Ais.
ANS: TRUE PTS: 1
27. The Main Goal Of An Ais Is To Automate As Many Accounting Tasks As Possible
Without Affecting The Accuracy Of Data.
ANS: TRUE PTS: 1
28. Accounting Information Systems Are Required To Store All Data Indefinitely.
ANS: FALSE PTS: 1
29. The Design Of An Ais Is Influenced By The Size, Complexity, And Nature Of The
Business It Serves.
ANS: TRUE PTS: 1
30. E-Commerce And E-Business Have Little Effect On The Information Requirements
Of Accounting Information Systems.
ANS: FALSE PTS: 1
,31. Financial Transactions In An Ais Should Be Recorded At Their Full, Undiscounted
Value.
ANS: TRUE PTS: 1
32. The Process Of Auditing Is Not Necessary In An Environment Where An Ais Is Fully
Automated.
ANS: FALSE PTS: 1
33. The Use Of Ais In Decision-Making Can Improve The Speed And Quality Of
Decisions Made By Management.
ANS: TRUE PTS: 1
34. Ais Systems Are Not Typically Designed To Handle Non-Financial Data.
ANS: FALSE PTS: 1
35. Accounting Professionals Are Generally Involved In The Development And Design
Of The Ais In An Organization.
ANS: TRUE PTS: 1
36. The Adoption Of Advanced Technologies Like Ai And Machine Learning Has Not
Impacted Ais Much.
ANS: FALSE PTS: 1
37. The Segregation Of Duties Is An Essential Element Of The Internal Controls Within
An Ais.
ANS: TRUE PTS: 1
38. Data Entry Errors Are Less Common In Manual Systems Than In Automated
Accounting Systems.
ANS: FALSE PTS: 1
, 39. A Key Feature Of Cloud Computing For Ais Is The Ability To Access The System
From Multiple Devices And Locations.
ANS: TRUE PTS: 1
40. The Role Of Auditors Has Remained Unchanged With The Introduction Of Modern
Accounting Information Systems.
ANS: FALSE PTS: 1
MULTIPLE CHOICE
1. The Three Primary Themes Of The Textbook Include All Of The Following Except:
A. Enterprise Systems
B. Risk Assessment
C. E-Business
D. Internal Control
ANS: B
The Three Primary Themes In The Textbook Are Enterprise Systems, E-Business, And
Internal Control. Risk Assessment Is Not One Of The Core Themes.
PTS: 1
2. The Primary Goal Of Internal Control Systems Is To:
A. Ensure Compliance With Regulations
B. Ensure Efficiency And Effectiveness Of Operations
C. Integrate Different Subsystems
D. Improve Data Accuracy
ANS: B
Internal Control Systems Are Designed To Ensure The Efficiency And Effectiveness Of
Operations, Managing Risks, And Protecting Assets.
Accounting Information Systems 10th Edition
By Ulric Gelinas, Richard Dull & Patrick Wheeler
All Chapters 1-17| 6 Units| Updated Edition With Verified Answers| Rated A+
From: [Bestmaxsolutions.stuvia
,PART 1: UNDERSTANDING INFORMATION SYSTEMS _________________________________ 3
Chapter 1: Introduction To Accounting Information Systems _______________________________ 3
Chapter 2: Enterprise Systems _______________________________________________________ 38
Chapter 3: Electronic Business (E-Business) Systems _____________________________________ 64
PART 2: ORGANIZING AND MANAGING INFORMATION. _____________________________ 89
Chapter 4: Documenting Information Systems __________________________________________ 89
Chapter 5: Database Management Systems ___________________________________________ 134
Chapter 6: Relational Databases And Sql _____________________________________________ 168
PART 3: ENTERPRISE RISK MANAGEMENT. _______________________________________ 190
Chapter 7: Controlling Information Systems: Introduction To Enterprise Risk Management And
Internal Control _________________________________________________________________ 190
Chapter 8: Controlling Information Systems: Introduction To Pervasive Controls _____________ 228
Chapter 9: Controlling Information Systems: Business Process And Application Controls _______ 264
PART 4: BUSINESS PROCESSES. ________________________________________________ 298
Chapter 10: The Order Entry/Sales (Oe/S) Process ______________________________________ 298
Chapter 11: The Billing/Accounts Receivable/Cash Receipts (B/Ar/Cr) Process _______________ 342
Chapter 12: The Purchasing Process _________________________________________________ 388
Chapter 13: The Accounts Payable/Cash Disbursements (Ap/Cd) Process ___________________ 432
Chapter 14: The Human Resources Process (Hr) Management And Payroll Processes __________ 464
Chapter 15: Integrated Production Processes (Ipp) _____________________________________ 492
PART 5: REPORTING. ________________________________________________________ 520
Chapter 16: The General Ledger And Business Reporting (Gl/Br) Process____________________ 520
PART 6: ACQUIRING AN AIS ___________________________________________________ 543
Chapter 17: Acquiring And Implementing Accounting Information Systems _________________ 543
,PART 1: UNDERSTANDING INFORMATION SYSTEMS
Chapter 1: Introduction To Accounting Information Systems
Ulric J. Gelinas: Accounting Information Systems 10th Edition, Test Bank
TRUE/FALSE
1. The Primary Purpose Of An Accounting Information System (AIS) Is To Collect,
Store, And Process Financial Data.
ANS: TRUE PTS: 1
2. Ais Is Only Relevant For Large Companies And Is Not Applicable To Small
Businesses.
ANS: FALSE PTS: 1
3. The Role Of An Accountant In Modern Organizations Is Mainly Restricted To
Preparing Financial Statements.
ANS: FALSE PTS: 1
4. Accounting Information Systems Provide Crucial Support For Decision-Making In
Organizations.
ANS: TRUE PTS: 1
5. Accounting Information Systems Are Designed Exclusively For Financial Reporting
Purposes.
ANS: FALSE PTS: 1
6. Enterprise Resource Planning (ERP) Systems Are Designed To Integrate All Functions
And Departments Within An Organization.
ANS: TRUE PTS: 1
,7. The Implementation Of An Ais Should Be Considered Only After An Organization
Has Implemented All Its Business Processes.
ANS: FALSE PTS: 1
8. An Internal Control System Is One Of The Key Components Of An Effective
Accounting Information System.
ANS: TRUE PTS: 1
9. An Effective Ais Helps Businesses Ensure Compliance With Laws, Regulations, And
Standards.
ANS: TRUE PTS: 1
10. Information Technology Has A Minimal Impact On The Role Of Accounting
Professionals In Modern Organizations.
ANS: FALSE PTS: 1
11. An Example Of A Manual Information System Would Be Using Ledgers And
Journals To Track Financial Transactions.
ANS: TRUE PTS: 1
12. The Internet Plays No Significant Role In Accounting Information Systems.
ANS: FALSE PTS: 1
13. Cloud-Based Ais Solutions Are Becoming Increasingly Popular Due To Their
Scalability And Cost-Efficiency.
ANS: TRUE PTS: 1
14. Data Security Is A Critical Concern For Organizations Implementing Accounting
Information Systems.
ANS: TRUE PTS: 1
,15. One Of The Goals Of Internal Control Systems Is To Minimize The Risk Of
Financial Fraud.
ANS: TRUE PTS: 1
16. A Centralized Ais Consolidates All Data Processing Tasks In A Single Location.
ANS: TRUE PTS: 1
17. The Primary Focus Of E-Business Is On External Relationships, Particularly With
Customers And Suppliers.
ANS: TRUE PTS: 1
18. E-Business Solutions Are Typically Unrelated To Internal Organizational Processes
Like Accounting.
ANS: FALSE PTS: 1
19. The Use Of Information Technology In Accounting Has Led To An Increase In The
Automation Of Financial Tasks.
ANS: TRUE PTS: 1
20. An Important Component Of An Ais Is The General Ledger, Which Consolidates All
Financial Transaction Data.
ANS: TRUE PTS: 1
21. Outsourcing It Services For Accounting Is A Trend That Is On The Decline In Most
Industries.
ANS: FALSE PTS: 1
22. Accounting Information Systems Help Organizations Manage Data More Effectively,
Improving Both Accuracy And Efficiency.
ANS: TRUE PTS: 1
,23. Accounting Information Systems Are Always Independent Of Other Organizational
Systems.
ANS: FALSE PTS: 1
24. The Sarbanes-Oxley Act Of 2002 Had A Significant Influence On The Development
Of Accounting Information Systems.
ANS: TRUE PTS: 1
25. Business Process Reengineering Is Not Necessary When Implementing A New
Accounting Information System.
ANS: FALSE PTS: 1
26. Accountants Must Understand Basic It Concepts, Even If They Do Not Directly
Manage An Ais.
ANS: TRUE PTS: 1
27. The Main Goal Of An Ais Is To Automate As Many Accounting Tasks As Possible
Without Affecting The Accuracy Of Data.
ANS: TRUE PTS: 1
28. Accounting Information Systems Are Required To Store All Data Indefinitely.
ANS: FALSE PTS: 1
29. The Design Of An Ais Is Influenced By The Size, Complexity, And Nature Of The
Business It Serves.
ANS: TRUE PTS: 1
30. E-Commerce And E-Business Have Little Effect On The Information Requirements
Of Accounting Information Systems.
ANS: FALSE PTS: 1
,31. Financial Transactions In An Ais Should Be Recorded At Their Full, Undiscounted
Value.
ANS: TRUE PTS: 1
32. The Process Of Auditing Is Not Necessary In An Environment Where An Ais Is Fully
Automated.
ANS: FALSE PTS: 1
33. The Use Of Ais In Decision-Making Can Improve The Speed And Quality Of
Decisions Made By Management.
ANS: TRUE PTS: 1
34. Ais Systems Are Not Typically Designed To Handle Non-Financial Data.
ANS: FALSE PTS: 1
35. Accounting Professionals Are Generally Involved In The Development And Design
Of The Ais In An Organization.
ANS: TRUE PTS: 1
36. The Adoption Of Advanced Technologies Like Ai And Machine Learning Has Not
Impacted Ais Much.
ANS: FALSE PTS: 1
37. The Segregation Of Duties Is An Essential Element Of The Internal Controls Within
An Ais.
ANS: TRUE PTS: 1
38. Data Entry Errors Are Less Common In Manual Systems Than In Automated
Accounting Systems.
ANS: FALSE PTS: 1
, 39. A Key Feature Of Cloud Computing For Ais Is The Ability To Access The System
From Multiple Devices And Locations.
ANS: TRUE PTS: 1
40. The Role Of Auditors Has Remained Unchanged With The Introduction Of Modern
Accounting Information Systems.
ANS: FALSE PTS: 1
MULTIPLE CHOICE
1. The Three Primary Themes Of The Textbook Include All Of The Following Except:
A. Enterprise Systems
B. Risk Assessment
C. E-Business
D. Internal Control
ANS: B
The Three Primary Themes In The Textbook Are Enterprise Systems, E-Business, And
Internal Control. Risk Assessment Is Not One Of The Core Themes.
PTS: 1
2. The Primary Goal Of Internal Control Systems Is To:
A. Ensure Compliance With Regulations
B. Ensure Efficiency And Effectiveness Of Operations
C. Integrate Different Subsystems
D. Improve Data Accuracy
ANS: B
Internal Control Systems Are Designed To Ensure The Efficiency And Effectiveness Of
Operations, Managing Risks, And Protecting Assets.
