Accounting Information Systems Test Bank 1
g g g g g
0th Edition
g
bygJetKeyg
AccountinggInformationgSystems
TestgBank
10thgEdition
,Chapterg1g(newgversion)gMULTIPLEgCHOICEg1.gAgsetgofgtwogorgmoreginterrelatedgcomponents
gthatginteractgtogachievegaggoalgis:ga)gAgsystemgb)gAngaccountingginformationgsystemgc)gDatagd
)gMandatoryginformationg2.gThisgresultsgwhengagsubsystemgachievesgitsggoalsgwhilegcontributin
ggtogthegorganization'sgoverallggoal.ga)gGoalgconflictgb)gGoalgcongruencegc)gValuegofginformatio
ngd)gSystemsgcongruenceg3.gGoalgconflictgmaygresultgwhenga)gAgdecisiongorgactiongofgagsubsy
stemgisginconsistentgwithgthegsystemgasgagwhole.gb)gAgsubsystemgachievesgitsggoalsgwhilegcont
ributinggtogthegorganization'sgoverallggoal.gc)gDuplicategrecording,gstoragegandgprocessesgarege
liminated.gd)gThegdatagexceedsgthegamountgtheghumangmindgcangabsorbgandgprocess.g4.gFact
sgthatgaregcollected,grecorded,gstoredgandgprocessedgbyganginformationgsystemga)gInformationg
b)gDatagc)gSystemsgd)gMandatoryginformationg5.gInformationgisga)gWhatghappensgwhengthegdat
agexceedsgthegamountgtheghumangmindgcangabsorb.gb)gThegbenefitgproducedgbygtheginformatio
ngminusgthegcostgofgproducinggit.gc)gFactsgthatgaregcollected,grecorded,gstored,gandgprocessedg
byganginformationgsystem.gd)gDatagthatghavegbeengorganizedgandgprocessedgtogprovidegmeani
nggtogaguser.g6.gDatagarega)gfactsgentered,gstored,gandgprocessedgbyganginformationgsystem.gb
)gprocessedgoutputgthatgisgusefulgtogdecisiongmakers.gc)ganothergwordgforginformation.gd)gquant
itativegfactsgthatgaregnotgqualitativegbygnature.g7.gWhichgofgthegfollowinggstatementsgbelowgsho
wsgthegcontrastgbetweengdatagandginformation?ga)gDatagisgthegoutputgofgangAIS.
,b)gInformationgisgthegprimarygoutputgofgangAIS.gc)gDatagisgmoregusefulgingdecision-
makinggthanginformation.gd)gDatagandginformationgaregthegsame.g8.gInformationgisga)gbasicallygt
hegsamegasgdata.gb)grawgfactsgaboutgtransactions.gc)gpotentiallygusefulgfactsgwhengprocessedgi
ngagtimelygmanner.gd)gdatagthatghasgbeengorganizedgandgprocessedgsogthatgit'sgmeaningful.g9.g
Humansgcangabsorbgandgprocessgonlygsogmuchginformation.gInformationg__________goccursg
whengthoseglimitsgaregpassed.ga)goverloadgb)gexcessgc)ganxietygd)gdiscretiong10.gThegvaluegofgi
nformationgcangbestgbegdefinedgasga)ghowgusefulgitgisgtogdecisiongmakers.gb)gthegbenefitsgprod
ucedgbygpossessinggandgusinggtheginformationgminusgthegcostgofgproducinggit.gc)ghowgrelevantg
itgis.gd)gthegextentgtogwhichgitgmaximizesgthegvaluegchain.g11.gThegbenefitgproducedgbygtheginfo
rmationgminusgthegcostgofgproducinggit.ga)gGoalgcongruencegb)gInformationgc)gInformationgoverl
oadgd)gValuegofginformationg12.gAngaccountingginformationgsystemg(AIS)gprocessesg________
__gtogprovidegusersgwithg__________.ga)gdata;ginformationgb)gdata;gtransactionsgc)ginformation;
gdatagd)gdata;gbenefitsg13.gHowgmanygcomponentsgaregfoundgingangAIS?ga)gthreegb)gfourgc)gfiv
egd)gsixg14.gAngaccountingginformationgsystemgingpartgconsistsgof
, a)gb)gc)gd)
People,ghardwaregandgprograms.gInformation,gprogramsgandgcomputers.gPeople,gprocedures,g
data,gsoftwaregandginformationgtechnologyginfrastructure.gInternalgcontrolsgandgaccountinggreco
rds.
15.gInformationgthatgreducesguncertainty,gimprovesgdecisiongmakers'gabilitygtogmakegprediction
s,gorgconfirmsgorgcorrectsgtheirgpriorgexpectations,gisgsaidgtogbega)gCompletegb)gRelevantgc)gRe
liablegd)gTimelyg16.gInformationgthatgisgfreegfromgerrorgorgbiasgandgaccuratelygrepresentsgthege
ventsgorgactivitiesgofgthegorganizationgisga)gRelevantgb)gReliablegc)gVerifiablegd)gTimelyg17.gInfo
rmationgthatgdoesgnotgomitgimportantgaspectsgofgthegunderlyinggeventsgorgactivitiesgthatgitgmeas
uresgisga)gCompletegb)gAccessiblegc)gRelevantgd)gTimelyg18.gWhengtwogknowledgeablegpeople
gactinggindependentlygeachgproducegthegsameginformation,gthisginformationgisgsaidgtogbega)gCo
mpletegb)gRelevantgc)gReliablegd)gVerifiableg19.gDatagmustgbegconvertedgintoginformationgtogbe
gconsideredgusefulgandgmeaningfulgforgdecision-
making.gTheregaregsixgcharacteristicsgthatgmakeginformationgbothgusefulgandgmeaningful.gIfginfo
rmationgisgfreegfromgerrorgorgbiasgandgaccuratelygrepresentsgthegeventsgorgactivitiesgofgthegorga
nization,gitgisgrepresentativegofgthegcharacteristicgofga)gRelevancygb)gTimeliness.gc)gUnderstand
abilitygd)gReliabilityg20.gThegprimarygconsiderationgwhengproducinggthisgtypegofginformationgisgt
hatgitsgbenefitsgexceedsgitsgcosts.ga)gDiscretionaryginformationgb)gEssentialginformation
g g g g g
0th Edition
g
bygJetKeyg
AccountinggInformationgSystems
TestgBank
10thgEdition
,Chapterg1g(newgversion)gMULTIPLEgCHOICEg1.gAgsetgofgtwogorgmoreginterrelatedgcomponents
gthatginteractgtogachievegaggoalgis:ga)gAgsystemgb)gAngaccountingginformationgsystemgc)gDatagd
)gMandatoryginformationg2.gThisgresultsgwhengagsubsystemgachievesgitsggoalsgwhilegcontributin
ggtogthegorganization'sgoverallggoal.ga)gGoalgconflictgb)gGoalgcongruencegc)gValuegofginformatio
ngd)gSystemsgcongruenceg3.gGoalgconflictgmaygresultgwhenga)gAgdecisiongorgactiongofgagsubsy
stemgisginconsistentgwithgthegsystemgasgagwhole.gb)gAgsubsystemgachievesgitsggoalsgwhilegcont
ributinggtogthegorganization'sgoverallggoal.gc)gDuplicategrecording,gstoragegandgprocessesgarege
liminated.gd)gThegdatagexceedsgthegamountgtheghumangmindgcangabsorbgandgprocess.g4.gFact
sgthatgaregcollected,grecorded,gstoredgandgprocessedgbyganginformationgsystemga)gInformationg
b)gDatagc)gSystemsgd)gMandatoryginformationg5.gInformationgisga)gWhatghappensgwhengthegdat
agexceedsgthegamountgtheghumangmindgcangabsorb.gb)gThegbenefitgproducedgbygtheginformatio
ngminusgthegcostgofgproducinggit.gc)gFactsgthatgaregcollected,grecorded,gstored,gandgprocessedg
byganginformationgsystem.gd)gDatagthatghavegbeengorganizedgandgprocessedgtogprovidegmeani
nggtogaguser.g6.gDatagarega)gfactsgentered,gstored,gandgprocessedgbyganginformationgsystem.gb
)gprocessedgoutputgthatgisgusefulgtogdecisiongmakers.gc)ganothergwordgforginformation.gd)gquant
itativegfactsgthatgaregnotgqualitativegbygnature.g7.gWhichgofgthegfollowinggstatementsgbelowgsho
wsgthegcontrastgbetweengdatagandginformation?ga)gDatagisgthegoutputgofgangAIS.
,b)gInformationgisgthegprimarygoutputgofgangAIS.gc)gDatagisgmoregusefulgingdecision-
makinggthanginformation.gd)gDatagandginformationgaregthegsame.g8.gInformationgisga)gbasicallygt
hegsamegasgdata.gb)grawgfactsgaboutgtransactions.gc)gpotentiallygusefulgfactsgwhengprocessedgi
ngagtimelygmanner.gd)gdatagthatghasgbeengorganizedgandgprocessedgsogthatgit'sgmeaningful.g9.g
Humansgcangabsorbgandgprocessgonlygsogmuchginformation.gInformationg__________goccursg
whengthoseglimitsgaregpassed.ga)goverloadgb)gexcessgc)ganxietygd)gdiscretiong10.gThegvaluegofgi
nformationgcangbestgbegdefinedgasga)ghowgusefulgitgisgtogdecisiongmakers.gb)gthegbenefitsgprod
ucedgbygpossessinggandgusinggtheginformationgminusgthegcostgofgproducinggit.gc)ghowgrelevantg
itgis.gd)gthegextentgtogwhichgitgmaximizesgthegvaluegchain.g11.gThegbenefitgproducedgbygtheginfo
rmationgminusgthegcostgofgproducinggit.ga)gGoalgcongruencegb)gInformationgc)gInformationgoverl
oadgd)gValuegofginformationg12.gAngaccountingginformationgsystemg(AIS)gprocessesg________
__gtogprovidegusersgwithg__________.ga)gdata;ginformationgb)gdata;gtransactionsgc)ginformation;
gdatagd)gdata;gbenefitsg13.gHowgmanygcomponentsgaregfoundgingangAIS?ga)gthreegb)gfourgc)gfiv
egd)gsixg14.gAngaccountingginformationgsystemgingpartgconsistsgof
, a)gb)gc)gd)
People,ghardwaregandgprograms.gInformation,gprogramsgandgcomputers.gPeople,gprocedures,g
data,gsoftwaregandginformationgtechnologyginfrastructure.gInternalgcontrolsgandgaccountinggreco
rds.
15.gInformationgthatgreducesguncertainty,gimprovesgdecisiongmakers'gabilitygtogmakegprediction
s,gorgconfirmsgorgcorrectsgtheirgpriorgexpectations,gisgsaidgtogbega)gCompletegb)gRelevantgc)gRe
liablegd)gTimelyg16.gInformationgthatgisgfreegfromgerrorgorgbiasgandgaccuratelygrepresentsgthege
ventsgorgactivitiesgofgthegorganizationgisga)gRelevantgb)gReliablegc)gVerifiablegd)gTimelyg17.gInfo
rmationgthatgdoesgnotgomitgimportantgaspectsgofgthegunderlyinggeventsgorgactivitiesgthatgitgmeas
uresgisga)gCompletegb)gAccessiblegc)gRelevantgd)gTimelyg18.gWhengtwogknowledgeablegpeople
gactinggindependentlygeachgproducegthegsameginformation,gthisginformationgisgsaidgtogbega)gCo
mpletegb)gRelevantgc)gReliablegd)gVerifiableg19.gDatagmustgbegconvertedgintoginformationgtogbe
gconsideredgusefulgandgmeaningfulgforgdecision-
making.gTheregaregsixgcharacteristicsgthatgmakeginformationgbothgusefulgandgmeaningful.gIfginfo
rmationgisgfreegfromgerrorgorgbiasgandgaccuratelygrepresentsgthegeventsgorgactivitiesgofgthegorga
nization,gitgisgrepresentativegofgthegcharacteristicgofga)gRelevancygb)gTimeliness.gc)gUnderstand
abilitygd)gReliabilityg20.gThegprimarygconsiderationgwhengproducinggthisgtypegofginformationgisgt
hatgitsgbenefitsgexceedsgitsgcosts.ga)gDiscretionaryginformationgb)gEssentialginformation