Test Bank for Accounting Information Systems: Thinking, Development, and Evaluation Version 1.0 V1.0 by Robyn L. Raschke, John A. Schatzel. Full Chapters test bank are included - Chapter 1 - 15
Chapter 1: System Basics
Chapter 2: AIS Structure and the Flow of Information
Chapter 3: The Data An...
1. Which of the following characteristics are consistent with the meaning of general systems
theory?
a. Interacting parts, achievement of an objective
b. Operations, decision making, reports
c. People, computing technology, controls
d. Costs, benefits
ANS: A DIFF: Moderate REF: Section 1.1
2. Which of the following is not an example of a cause relating to a system problem?
a. Unclear objective
b. Objective is in dispute
c. Parts not working together
d. Missing part that is properly backed up
ANS: D DIFF: Hard REF: Section 1.2
3. Which of the following would not be a part of an accounting information system?
a. An employee time card
b. A journal—a book of original entry
c. A monthly petty cash count
d. Marketing employees
ANS: D DIFF: Easy REF: Section 1.3
4. Which of the following statements is true?
a. An AIS is an objective of a system
b. An AIS is a specific type of system
c. An AIS is a system in general
d. An AIS is not a system
ANS: B DIFF: Hard REF: Section 1.3
5. Users of an AIS are what type of component of an AIS?
a. People
b. Processes
c. Technology
d. Users are not a part of an AIS, they only benefit from it.
ANS: D DIFF: Moderate REF: Section 1.4
,6. Which of the following is not considered an AIS component for “people”?
a. Controller
b. Inventory clerk
c. Data entry clerk
d. Executive Management
ANS: D DIFF: Easy REF: Section 1.4
7. Which of the following is considered the AIS component for “technology”?
a. Software to produce a general ledger
b. Paper pad used to produce Purchase Orders
c. Laptop computer to run accounting software
d! All of the above are examples of the AIS component for technology.
ANS: D DIFF: Easy REF: Section 1.4
8. Which of the following AIS component is described as tasks to get things done in the
organization?
a. People
b. Processes
c. Controls
d. Software
ANS: B DIFF: Easy REF: Section 1.4
9. Which of the following AIS component is used to reduce the likelihood of something going
wrong?
a. People
b. Processes
c. Controls
d. Software
ANS: C DIFF: Easy REF: Section 1.4
10. The difference between data and information is that data is _____________ whereas
information is ________.
a. numbers, words
b. meaningful numbers, organized
c. unorganized facts, organized in a meaningful way
d! None of the above
ANS: C DIFF: Moderate REF: Section 2.0
11. Data can be organized by source and type; an example of type of data is:
a. quantitative
, b. qualitative
c. quantitative or qualitative
d! None of the above
ANS: C DIFF: Easy REF: Section 2.1
12. Data can be organized by source and type, an example of source of data is:
a. Quantitative
b. Qualitative
c. Quantitative or qualitative
d. None of the above
ANS: D DIFF: Easy REF: Section 2.1
13. The following statement is used to gather data on customer satisfaction: Please rate your
experience at Joe’s Ristoranté on a scale of 1–10 with 1 being “not satisfied at all” and 10
being “very satisfied.” This would solicit what type of data in the response?
a. Quantitative
b. Qualitative
c. Quantitative or qualitative
d! None of the above
ANS: A DIFF: Moderate REF: Section 2.1
14. The following statement is used to gather data on customer satisfaction: Please tell us how
you liked your experience at Joe’s Ristoranté today in the space provided. This would solicit
what type of data in the response?
a. Quantitative
b. Qualitative
c. Quantitative or qualitative
d! None of the above
ANS: B DIFF: Moderate REF: Section 2.1
15. An example of data internal to the organization is an:
a. Employee’s pay rate
b. Employee’s state tax rate
c. Employee’s federal tax rate
d! All of the above
ANS: A DIFF: Easy REF: Section 2.1
, 16. An example of an internal user of an organization’s information is a(n):
a. Controller
b. CFO
c. Accounts Payable Clerk
d! All of the above
ANS: D DIFF: Easy REF: Section 2.1
17. An example of an external user of an organization’s information is:
a. Managers
b. Investors
c. Employees
d! All of the above
ANS: B DIFF: Easy REF: Section 2.1
18. For information to be useful it must be relevant and understandable. Which of the following
two qualities represents the above two characteristics best, respectively?
a. Free from error or bias, includes all relevant data.
b. Reduces uncertainty, intelligible to the user.
c. Includes all relevant data, reduces uncertainty.
d. Reduces uncertainty, free of error or bias.
ANS: B DIFF: Moderate REF: Section 2.2
19. For information to be useful it must:
a. Be generated by people and controls.
b. Be in time to affect decisions.
c. Increase uncertainty.
d. Be processed on online real time systems.
ANS: B DIFF: Moderate REF: Section 2.2
20. Management was unable to take advantage of a discount on equipment because the month-end
financials took more than two months to complete (e.g. July month end was completed
October 1). This is an example of information that is not:
a. Reliable
b. Timely
c. Understandable
d. Relevant
ANS: B DIFF: Hard REF: Section 2.2
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