TEST BANK
Accounting Information Systems
Author: Marshall B Romney
16th Edition
1
,Table Of Contents
PART I: CONCEPTUAL FOUNDATIONS OF
ACCOUNTING INFORMATION SYSTEMS
1. Accounting Information Systems: An Overview
2. Overview Of Transaction Processing And Enterprise Resource Planning Systems
3. Systems Documentation Techniques
PART II: DATA ANALYTICS
4. Relational Databases
5. Introduction To Data Analytics In Accounting
6. Transforming Data
7. Data Analysis And Presentation
PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
8. Fraud And Errors
9. Computer Fraud And Abuse Techniques
10. Control And Accounting Information Systems
11. Controls For Information Security
12. Confidentiality And Privacy Controls
13. Processing Integrity And Availability Controls
PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
14. The Revenue Cycle: Sales To Cash Collections
15. The Expenditure Cycle: Purchasing To Cash Disbursements
16. The Production Cycle
17. The Human Resources Management And Payroll Cycle
17. The Human Resources Management And Payroll Cycle
18. General Ledger And Reporting System
PART V: THE REA DATA MODEL
19. Database Design Using The REA Data Model
20. Implementing An REA Model In A Relational Database
21. Special Topics In REA Modeling
PART VI: THE SYSTEMS DEVELOPMENT PROCESS
22. Introduction To Systems Development And Systems Analysis
23. AIS Development Strategies
24. Systems Design, Implementation, And Operation
2
,Test Bank For Accounting Information Systems, 16th Edition By Marshall B Romney
All Chapters ✅
Accounting Information Systems, 16e (Romney)
Chapter 1 Conceptual Foundations Of Accounting Information Systems
1 Distinguish Data From Information, Discuss The Characteristics Of Useful
Information, AndExplain 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
InformationObjective: Learning
Objective 1 Difficulty: Easy
AACSB: Analytical Thinking
2) When A Subsystem's Goals Are Inconsistent With The Goals Of Another Subsystem Or
With TheSystem As A Whole, It Creates
A) System Inconsistence.
B) System Conflict.
C) Goal Inconsistence.
D) Goal
Conflict.
Answer: D
Concept: The Concept Of
InformationObjective: Learning
Objective 1 Difficulty: Easy
AACSB: Analytical Thinking
3) When A Subsystem Achieves Its Goals While Contributing To The Organization's Overall
Goal, It IsCalled
A) System Match.
B) System Congruence.
C) Goal Congruence.
D) Goal
Match.
Answer: C
Concept: The Concept Of
InformationObjective: Learning
Objective 1 Difficulty: Easy
AACSB: Analytical Thinking
3
, 4) Information Is Best Described As
A) Raw Facts About Transactions.
B) Data That Has Been Organized And Processed So That It Is Meaningful To The User.
C) Facts That Are Useful When Processed In A Timely Manner.
D) The Same Thing As
Data.
Answer: B
Concept: The Concept Of
InformationObjective: Learning
Objective 1 Difficulty: Easy
AACSB: Analytical Thinking
5) The Value Of Information Can Best Be Determined By
A) Its Usefulness To Decision Makers.
B) Its Relevance To Decision Makers.
C) The Benefits Associated With Obtaining The Information Minus The Cost Of Producing It.
D) The Extent To Which It Optimizes The Value
Chain.Answer: C
Concept: The Concept Of
InformationObjective: Learning
Objective 1 Difficulty: Moderate
AACSB: Analytical Thinking
6) An Accounting Information System (AIS) Processes To Provide Users With .
A) Data; Information
B) Data; Transactions
C) Information; Data
D) Data;
Benefits
Answer: A
Concept: The Concept Of
InformationObjective: Learning
Objective 1 Difficulty: Easy
AACSB: Analytical Thinking
7) Information Reduces Uncertainty, Improves Decision Makers' Ability To
MakePredictions, Or Confirms Expectations.
A) Timely
B) Accurate
C) Relevant
D) Complete
Answer: C
Concept: Information Needs And Business Processes
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
4
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