Test Bank Complete_
Accounting Information Systems 9th Edition,
By Ulric J. Gelinas, Richard B. Dull & Patrick Wheeler
All Chapters 1-17| 6 Units| Updated Edition With Verified Answers| Rated A+
From: [Bestmaxsolutions.stuvia
,PART I: UNDERSTANDING INFORMATION SYSTEMS. _________________________________ 3
Chapter 1—Introduction To Accounting Information Systems ______________________________ 3
Chapter 2—Enterprise Systems ______________________________________________________ 38
Chapter 3—Electronic Business (E-Business) Systems ____________________________________ 68
PART II: ORGANIZING AND MANAGING INFORMATION. _____________________________ 96
Chapter 4—Documenting Information Systems _________________________________________ 96
Chapter 5—Database Management Systems __________________________________________ 148
Chapter 6—Relational Databases And SQL ____________________________________________ 186
PART III: ENTERPRISE RISK MANAGEMENT. ______________________________________ 211
Chapter 7—Controlling Information Systems: Introduction To Enterprise Risk Management And
Internal Control _________________________________________________________________ 211
Chapter 8—Controlling Information Systems: Introduction To Pervasive Controls ____________ 255
Chapter 9—Controlling Information Systems: Business Process And Application Controls ______ 297
PART IV: BUSINESS PROCESSES. ________________________________________________ 336
Chapter 10—The Order Entry/Sales (OE/S) Process _____________________________________ 336
Chapter 11—The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process _____________ 384
Chapter 12—The Purchasing Process ________________________________________________ 435
Chapter 13—The Accounts Payable/Cash Disbursements (AP/CD) Process __________________ 483
Chapter 14—The Human Resources Process (HR) Management And Payroll Processes ________ 520
Chapter 15—Integrated Production Processes (IPP) ____________________________________ 552
PART V: REPORTING. ________________________________________________________ 583
Chapter 16—The General Ledger And Business Reporting (GL/BR) Process __________________ 583
PART VI: ACQUIRING ________________________________________________________ 608
Chapter 17—Acquiring And Implementing Accounting Information Systems_________________ 608
,PART I: UNDERSTANDING INFORMATION SYSTEMS.
Chapter 1—Introduction To Accounting Information Systems
Ulric J. Gelinas: Accounting Information Systems 9th Edition, Test Bank
TRUE/FALSE
1. The Three Themes Of The Text Are Operating Systems, E-Business, And Internal
Control.
ANS: FALSE PTS: 1
2. It Is Critical For Accountants To Understand Enterprise Resource Planning (ERP)
Systems.
ANS: TRUE PTS: 1
3. Information Systems Reliability And Electronic Commerce Have Been Identified
By The AICPA As Potential Assurance Services.
ANS: TRUE PTS: 1
4. E-Business Is The Application Of Electronic Networks To Undertake Business
Processes Among The Functional Areas In An Organization.
ANS: FALSE PTS: 1
5. The Role Of The Accountant Has Evolved To Include Non-Financial Information
And Information Technology.
ANS: TRUE PTS: 1
,6. Enterprise Systems Integrate An Organization's Business Processes And
Information From All Of An Organization's Functional Areas.
ANS: TRUE PTS: 1
7. An Information System Consists Of An Integrated Set Of Computer-Based And
Manual Components Established To Provide Information To Users.
ANS: TRUE PTS: 1
8. Internal Control Is A Process That Provides Complete Assurance That The
Organization Is Meeting Its Objectives, Such As Efficiency And Effectiveness Of
Operations And Reliable Reporting.
ANS: FALSE PTS: 1
9. The Sarbanes-Oxley Act Of 2002 Has Dramatically Changed The Daily Work Of
Financial Accountants And Auditors.
ANS: TRUE PTS: 1
10. According To The Sarbanes-Oxley Act Of 2002, Management Must Identify,
Document, And Evaluate Significant Internal Controls.
ANS: TRUE PTS: 1
11. According To The Sarbanes-Oxley Act Of 2002 And PCAOB Auditing Standard
No. 5, Management Must Audit And Report On Auditors' Assertions About The
Organizations' Systems Of Internal Controls.
ANS: FALSE PTS: 1
,12. According To The Sarbanes-Oxley Act's Section 409, Material Changes In The
Organization's Financial Condition Must Be Disclosed To The Public On A Rapid And
Current Basis.
ANS: TRUE PTS: 1
13. The Sarbanes-Oxley Act's Section 404 Creates Changes In Both How Companies
Document And Evaluate Internal Control And How Auditors Audit And Report On
Internal Control.
ANS: TRUE PTS: 1
14. Sarbanes-Oxley Section 404 Compliance Is A Major Line Of Business For The
Biggest Accounting Firms.
ANS: TRUE PTS: 1
15. The Sarbanes Oxley Act Of 2002 Applies To Publicly Traded Companies And
Not-For-Profit Entities.
ANS: FALSE PTS: 1
16. Historically The Purpose Of An Accounting Information System Is To Collect,
Process, And Report Financial Aspects Of Business Events.
ANS: TRUE PTS: 1
17. The MIS Is A Subsystem Of The AIS.
ANS: FALSE PTS: 1
18. Sales/Marketing Information System Is Traditionally Part Of The AIS.
ANS: FALSE PTS: 1
,19. Billing/Accounts Receivable Is Traditionally Part Of The AIS.
ANS: TRUE PTS: 1
20. Production And Personnel Are Part Of The Operations Process.
ANS: TRUE PTS: 1
21. The Management Process Includes Marketing And Sales.
ANS: FALSE PTS: 1
22. Information That Is Capable Of Making A Difference In A Decision-Making
Situation, By Reducing Uncertainty Or Increasing Knowledge For That Particular
Decision, Has The Quality Of Relevance.
ANS: TRUE PTS: 1
23. Information About A Customer's Credit History That Is Received After The
Decision To Grant Additional Credit Lacks Completeness.
ANS: FALSE PTS: 1
24. The Consistency Principle Is Violated When A Firm Uses Straight-Line
Depreciation One Year And Changes To Declining Balance Depreciation The Next Year.
ANS: TRUE PTS: 1
25. Accuracy Is The Correspondence Or Agreement Between The Information And
The Actual Events Or Objects That The Information Represents.
,ANS: TRUE PTS: 1
26. Information Has Understandability When It Is Capable Of Making A Difference
In A Decision-Making Situation..
ANS: FALSE PTS: 1
27. The Most Important Information For Tactical Management Involves Information
About The Organization's Environment.
ANS: FALSE PTS: 1
28. Deciding How Much Credit To Grant To A Customer Is A Structured Decision.
ANS: TRUE PTS: 1
29. Strategic Management Requires More Detailed Information Than Operations
Management.
ANS: FALSE PTS: 1
30. The Three Steps In Decision Making Take Place In The Sequence Of (1)
Intelligence (2) Design (3) Choice.
ANS: TRUE PTS: 1
31. Strategic Managers Use More Information From Outside The Organization Than
Do Operations Managers.
ANS: TRUE PTS: 1
32. Operations Management Requires Information That Is More Accurate And
Timely Than Strategic Management.
ANS: TRUE PTS: 1
33. What Controls Will Be Necessary Is A Question That An Accountant Answers In
The Design Of The AIS. ANS: TRUE PTS: 1
, 34. As A Designer Of An AIS The Accountant Will Test A New System's Controls.
ANS: FALSE PTS: 1
35. As A User Of An AIS An Accountant May Be Called Upon To Participate In The
AIS Design Process.
ANS: TRUE PTS: 1
MULTIPLE CHOICE
1. The Three 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 Textbook Highlights Three Core Themes, But Risk Assessment Is Not One Of
Them. The Focus Is On Enterprise Systems, E-Business, And Internal Control, Which
Are Key To Understanding How Systems Interact Within An Organization.
PTS: 1
2. Efficiency And Effectiveness Of Operations Are Goals Of:
A. Enterprise Systems
B. Risk Assessment
C. E-Business
D. Internal Control
ANS: D
Accounting Information Systems 9th Edition,
By Ulric J. Gelinas, Richard B. Dull & Patrick Wheeler
All Chapters 1-17| 6 Units| Updated Edition With Verified Answers| Rated A+
From: [Bestmaxsolutions.stuvia
,PART I: UNDERSTANDING INFORMATION SYSTEMS. _________________________________ 3
Chapter 1—Introduction To Accounting Information Systems ______________________________ 3
Chapter 2—Enterprise Systems ______________________________________________________ 38
Chapter 3—Electronic Business (E-Business) Systems ____________________________________ 68
PART II: ORGANIZING AND MANAGING INFORMATION. _____________________________ 96
Chapter 4—Documenting Information Systems _________________________________________ 96
Chapter 5—Database Management Systems __________________________________________ 148
Chapter 6—Relational Databases And SQL ____________________________________________ 186
PART III: ENTERPRISE RISK MANAGEMENT. ______________________________________ 211
Chapter 7—Controlling Information Systems: Introduction To Enterprise Risk Management And
Internal Control _________________________________________________________________ 211
Chapter 8—Controlling Information Systems: Introduction To Pervasive Controls ____________ 255
Chapter 9—Controlling Information Systems: Business Process And Application Controls ______ 297
PART IV: BUSINESS PROCESSES. ________________________________________________ 336
Chapter 10—The Order Entry/Sales (OE/S) Process _____________________________________ 336
Chapter 11—The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process _____________ 384
Chapter 12—The Purchasing Process ________________________________________________ 435
Chapter 13—The Accounts Payable/Cash Disbursements (AP/CD) Process __________________ 483
Chapter 14—The Human Resources Process (HR) Management And Payroll Processes ________ 520
Chapter 15—Integrated Production Processes (IPP) ____________________________________ 552
PART V: REPORTING. ________________________________________________________ 583
Chapter 16—The General Ledger And Business Reporting (GL/BR) Process __________________ 583
PART VI: ACQUIRING ________________________________________________________ 608
Chapter 17—Acquiring And Implementing Accounting Information Systems_________________ 608
,PART I: UNDERSTANDING INFORMATION SYSTEMS.
Chapter 1—Introduction To Accounting Information Systems
Ulric J. Gelinas: Accounting Information Systems 9th Edition, Test Bank
TRUE/FALSE
1. The Three Themes Of The Text Are Operating Systems, E-Business, And Internal
Control.
ANS: FALSE PTS: 1
2. It Is Critical For Accountants To Understand Enterprise Resource Planning (ERP)
Systems.
ANS: TRUE PTS: 1
3. Information Systems Reliability And Electronic Commerce Have Been Identified
By The AICPA As Potential Assurance Services.
ANS: TRUE PTS: 1
4. E-Business Is The Application Of Electronic Networks To Undertake Business
Processes Among The Functional Areas In An Organization.
ANS: FALSE PTS: 1
5. The Role Of The Accountant Has Evolved To Include Non-Financial Information
And Information Technology.
ANS: TRUE PTS: 1
,6. Enterprise Systems Integrate An Organization's Business Processes And
Information From All Of An Organization's Functional Areas.
ANS: TRUE PTS: 1
7. An Information System Consists Of An Integrated Set Of Computer-Based And
Manual Components Established To Provide Information To Users.
ANS: TRUE PTS: 1
8. Internal Control Is A Process That Provides Complete Assurance That The
Organization Is Meeting Its Objectives, Such As Efficiency And Effectiveness Of
Operations And Reliable Reporting.
ANS: FALSE PTS: 1
9. The Sarbanes-Oxley Act Of 2002 Has Dramatically Changed The Daily Work Of
Financial Accountants And Auditors.
ANS: TRUE PTS: 1
10. According To The Sarbanes-Oxley Act Of 2002, Management Must Identify,
Document, And Evaluate Significant Internal Controls.
ANS: TRUE PTS: 1
11. According To The Sarbanes-Oxley Act Of 2002 And PCAOB Auditing Standard
No. 5, Management Must Audit And Report On Auditors' Assertions About The
Organizations' Systems Of Internal Controls.
ANS: FALSE PTS: 1
,12. According To The Sarbanes-Oxley Act's Section 409, Material Changes In The
Organization's Financial Condition Must Be Disclosed To The Public On A Rapid And
Current Basis.
ANS: TRUE PTS: 1
13. The Sarbanes-Oxley Act's Section 404 Creates Changes In Both How Companies
Document And Evaluate Internal Control And How Auditors Audit And Report On
Internal Control.
ANS: TRUE PTS: 1
14. Sarbanes-Oxley Section 404 Compliance Is A Major Line Of Business For The
Biggest Accounting Firms.
ANS: TRUE PTS: 1
15. The Sarbanes Oxley Act Of 2002 Applies To Publicly Traded Companies And
Not-For-Profit Entities.
ANS: FALSE PTS: 1
16. Historically The Purpose Of An Accounting Information System Is To Collect,
Process, And Report Financial Aspects Of Business Events.
ANS: TRUE PTS: 1
17. The MIS Is A Subsystem Of The AIS.
ANS: FALSE PTS: 1
18. Sales/Marketing Information System Is Traditionally Part Of The AIS.
ANS: FALSE PTS: 1
,19. Billing/Accounts Receivable Is Traditionally Part Of The AIS.
ANS: TRUE PTS: 1
20. Production And Personnel Are Part Of The Operations Process.
ANS: TRUE PTS: 1
21. The Management Process Includes Marketing And Sales.
ANS: FALSE PTS: 1
22. Information That Is Capable Of Making A Difference In A Decision-Making
Situation, By Reducing Uncertainty Or Increasing Knowledge For That Particular
Decision, Has The Quality Of Relevance.
ANS: TRUE PTS: 1
23. Information About A Customer's Credit History That Is Received After The
Decision To Grant Additional Credit Lacks Completeness.
ANS: FALSE PTS: 1
24. The Consistency Principle Is Violated When A Firm Uses Straight-Line
Depreciation One Year And Changes To Declining Balance Depreciation The Next Year.
ANS: TRUE PTS: 1
25. Accuracy Is The Correspondence Or Agreement Between The Information And
The Actual Events Or Objects That The Information Represents.
,ANS: TRUE PTS: 1
26. Information Has Understandability When It Is Capable Of Making A Difference
In A Decision-Making Situation..
ANS: FALSE PTS: 1
27. The Most Important Information For Tactical Management Involves Information
About The Organization's Environment.
ANS: FALSE PTS: 1
28. Deciding How Much Credit To Grant To A Customer Is A Structured Decision.
ANS: TRUE PTS: 1
29. Strategic Management Requires More Detailed Information Than Operations
Management.
ANS: FALSE PTS: 1
30. The Three Steps In Decision Making Take Place In The Sequence Of (1)
Intelligence (2) Design (3) Choice.
ANS: TRUE PTS: 1
31. Strategic Managers Use More Information From Outside The Organization Than
Do Operations Managers.
ANS: TRUE PTS: 1
32. Operations Management Requires Information That Is More Accurate And
Timely Than Strategic Management.
ANS: TRUE PTS: 1
33. What Controls Will Be Necessary Is A Question That An Accountant Answers In
The Design Of The AIS. ANS: TRUE PTS: 1
, 34. As A Designer Of An AIS The Accountant Will Test A New System's Controls.
ANS: FALSE PTS: 1
35. As A User Of An AIS An Accountant May Be Called Upon To Participate In The
AIS Design Process.
ANS: TRUE PTS: 1
MULTIPLE CHOICE
1. The Three 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 Textbook Highlights Three Core Themes, But Risk Assessment Is Not One Of
Them. The Focus Is On Enterprise Systems, E-Business, And Internal Control, Which
Are Key To Understanding How Systems Interact Within An Organization.
PTS: 1
2. Efficiency And Effectiveness Of Operations Are Goals Of:
A. Enterprise Systems
B. Risk Assessment
C. E-Business
D. Internal Control
ANS: D
