Accounting Information Systems
Question Bank
Course Introduction
Accounting Information Systems is a course that explores the design, implementation, and management of information systems that support accounting processes and decision-making within organizations. It covers the fundamental concepts of how accounting data is collected, processed, stored, and reported using various technologies and software applications. The course also examines internal controls, security measures, and ethical considerations necessary to ensure the integrity and reliability of financial information. Students gain practical experience with modern accounting systems and learn how these systems facilitate both routine transaction processing and strategic financial analysis.
Recommended Textbook
Accounting Information Systems 10th Edition by Ulric J. Gelinas
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2313 Verified Questions
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Page 2
Chapter 1: Introduction to Accounting Information Systems
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Sample Questions
Q1) Regarding management problem structure and information requirements,which of the following represents the vertical information flows from lowest to highest?
A) strategic management,tactical management,operations management,operations and business event processing
B) operations and business event processing,strategic management,tactical management,operations management
C) tactical management,operations management,strategic management,operations and business event processing
D) operations and business event processing,operations management,tactical management,strategic management
Answer: D
Q2) What controls will be necessary is a question that an accountant answers in the design of the AIS.
A)True
B)False
Answer: True
Q3) Facts or figures in raw form are referred to as
Answer: data
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Page 3
Chapter 2: Enterprise Systems
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141 Flashcards
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Sample Questions
Q1) Which of the following is usually not part of an ERP's core applications?
A) legacy systems
B) financial accounting
C) material management
D) sales and distribution
Answer: A
Q2) Describe and explain these concepts and their relationship to one another: enterprise application integration,middleware,and application programming interface. Answer: Enterprise application integration (EAI)is an approach to connecting together multiple pieces of an enterprise system and/or connecting the enterprise systems of different organizations.Middleware is a software product that connects two or more separate applications or software modules in this approach.An Application Programming Interface (API)is a type of middleware that is a means for connecting to a system or application provided by the developer of that application.
Q3) The module that handles payroll processing is
Answer: human resources (HR)
HR human resources
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Page 4
Chapter 3: Electronic Business E-Business-Systems
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121 Flashcards
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Sample Questions
Q1) In a(n)______________________________ system,use of data entry devices allows business event data to be entered directly into the information system at the time and place that the business event occurs.
Answer: online transaction entry (OLTE) online transaction entry
OLTE
Q2) Vendor online catalogs can be viewed by customers through a(n):
A) Browser
B) Compiler
C) Intranet
D) none of the above
Answer: A
Q3) Benefits of electronic data management (EDM)include all of the following except A) reduced cost of handling and storing paper
B) improved staff productivity
C) faster processing
D) less disk storage
Answer: D
Q4) ______________________________ is unsolicited unwanted mail.
Answer: Spam
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Chapter 4: Documenting Information Systems
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Sample Questions
Q1) On a systems flowchart,a paper file is represented by a:
A) Triangle
B) Cylinder
C) Rectangle
D) Pentagon
Q2) Which data flow diagram (DFD)symbol is usually portrayed with an arrow?
A) data flow
B) data store
C) external entity
D) process or internal entity
Q3) Which of these represent a comprehensive picture of management,operations and information systems?
A) context diagram
B) logical data flow diagram
C) physical data flow diagram
D) systems flowchart
Q4) In an enterprise system,we would have one data store/disk symbol labeled "enterprise database" instead of two or more data store symbols.
A)True
B)False
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Chapter 5: Database Management Systems
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Sample Questions
Q1) An attribute is equivalent to a field and may also be known as a row.
A)True
B)False
Q2) A postal ZIP code is an example of which of the following coding schemes?
A) block code
B) serial code
C) hierarchical code
D) significant digit code
Q3) Maximum cardinality is used to specify the minimum level of participation that one entity can have with another entity.
A)True
B)False
Q4) The uniform product codes (UPCs)used by supermarkets and other retailers are examples of a block coding scheme.
A)True
B)False
Q5) A(n)______________________________ is a software program integrated into a decision support system or other software tool that can perform tasks without further direction from the user.
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Chapter 6: Relational Databases and SQL
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Sample Questions
Q1) The cardinality constraint is used to specify both the minimum and maximum participation of one entity in the relationship with the other entity.
A)True
B)False
Q2) Refer to Exhibit 6-1.Which of the following SQL statements would extract the employee number and date for every instance that an employee worked more than 8 hours any particular day?
A) SELECT Employee_No,Date
FROM BILLING_HOURS
WHERE Hours>8
B) QUERY Employee_No,Date FROM BILLING_HOURS
WHERE Hours>8
C) SELECT Employee_No,Date WHERE Hours>8
D) QUERY BILLING_HOURS
SELECT Employee_No,Date WHERE Hours>8
Q3) Queries of a database are driven by ______________________________ commands.
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Chapter 7: Controlling Information Systems: Introduction to
Enterprise Risk Management and Internal Control
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159 Verified Questions
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Sample Questions
Q1) Which component of the ERM framework is best described here: Management selects whether to avoid,accept,reduce,or share risk - developing a set of actions to align risks with the entity's risk tolerances and risk appetite.
A) control activities
B) event identification
C) risk assessment
D) risk response
Q2) Which of the following is not a requirement of SOX Section 404?
A) Evaluate the design of the company's controls to determine if they adequately address the risk that a material misstatement of the financial statements would not be prevented or detected in a timely manner.
B) Gather and evaluate evidence about the operation of controls.
C) Implement key controls to determine their operating efficiency.
D) Present a written assessment of the effectiveness of internal control over financial reporting.
Q3) Management selects risk ________________________avoiding,accepting,reducing or sharing risk - developing a set of actions to align risks with the entity's risk tolerances and risk appetite.
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Chapter 8: Controlling Information Systems: Introduction to Pervasive Controls
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Sample Questions
Q1) Embezzlement is a fraud committed by two or more individuals or departments.
A)True
B)False
Q2) With the data replication strategy known as ______________________________ all data changes are data stamped and saved to secondary systems as the changes are happening.
Q3) A clerk receives checks and customer receipts in the mail.He endorses the checks,fills out the deposit slip,and posts the checks to the cash receipts events data.The clerk is exercising which functions?
A) recording and executing events
B) authorizing and executing events
C) recording and authorizing events
D) safeguarding of resources and authorizing events
Q4) The system of controls used in this text consists of the control environment,pervasive control plans,IT general controls,and business process and application control plans.
A)True
B)False
Q5) COBIT 5 has two main components: five _____________ and seven
Page 10
Q6) The most common biometric devices read
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Chapter 9: Controlling Information Systems: Business
Process and Application Controls
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Sample Questions
Q1) A control matrix is a tool that assists in evaluating the potential effectiveness of control goals in a particular business process.
A)True
B)False
Q2) Which of the following statements related to tickler files is false?
A) A tickler file is reviewed on a regular basis for items that do not clear the file on a timely basis.
B) A tickler file can consist of documents or computer records.
C) A tickler file addresses the control goal of update accuracy.
D) A tickler file addresses the control goal of input completeness.
Q3) Dollar totals are a summarization of the dollar value of items in the batch.
A)True
B)False
Q4) A digital signature tests whether the contents of two or more data fields bear the correct logical relationship.
A)True
B)False
Q5) Specifying ______________________________ is the first step in preparing a control matrix.
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Chapter 10: The Order Entrysales Oesprocess
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Sample Questions
Q1) A valid shipping notice input is one that is supported by both:
A) an approved sales order and a completed picking ticket
B) an approved sales order and an actual shipment of goods
C) an approved sales order and a customer acknowledgement
D) an approved sales order and customer credit verification
Q2) The primary function of the OE/S process is to create information flows that support:
A) decision making of sales personnel
B) the key organizational features of the marketing function
C) producing financial statements
D) decision needs of those who manage various sales and marketing functions
Q3) In the E-R diagram for OE/S,SHIPMENTS generate the SALES_INVOICES.
A)True
B)False
Q4) The flow of information from OE/S to the credit department is an example of ______________________________ information flows.
Q5) The flow of information from OE/S to marketing managers is an example of horizontal information flows.
A)True
B)False
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Chapter 11: The Billingaccounts Receivablecash Receipts
Barcrprocess
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Sample Questions
Q1) For the cash receipts process,the control plan turnaround documents helps to achieve which of the following pairs of control goals?
A) ensure input validity and ensure input completeness
B) ensure efficient employment of resources and ensure input accuracy
C) ensure input completeness and ensure input accuracy
D) ensure security of resources and ensure input accuracy
Q2) A(n)______________________________ is a postal address,maintained by a third party-typically a bank-which is used solely for the purpose of collecting checks.
Q3) Inputs to the B/AR/CR process normally could include all of the following except:
A) a copy of the sales order sent by the sales order function to the billing function
B) a shipping notice sent by the shipping function to the billing function
C) customer acknowledgement
D) remittance advice
Q4) The control plan ______________________________ ensures that invoices,accounts receivable,and revenue reflect prices,terms,freight,and discounts authorized by management.
Q5) The acronym EFT stands for ______________________________.
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Chapter 12: The Purchasing Process
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Sample Questions
Q1) ______________________________ means that before a receipt can be accepted and recorded,the receipt data should be compared with the PO master data to determine that an approved PO,prepared by someone other than receiving personnel,is on file.
Q2) Which of the following is a potential problem with supply chain management initiatives?
A) confused lines of responsibility
B) inaccurate data within the supply chain
C) over-reliance on demand forecasting
D) all of the above
Q3) ______________________________ management is the combination of processes and procedures used to ensure the delivery of goods and services to customers at the lowest cost while providing the highest value to the customer.
Q4) With continuous replenishment (CRP)a vendor obtains a buyer's current sales,demand,and inventory data in real time and replenishes the buyer's inventory. A)True B)False
Q5) The ______________________________ is the primary key for the relational table for inventory.
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Chapter 13: The Accounts Payablecash Disbursements
Apcdprocess
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Sample Questions
Q1) In the ER diagram of the AP/CD process,VALID_INVOICES are received from the purchasing department.
A)True
B)False
Q2) Which control is most likely to address the goal of input completeness?
A) agreement of run-to-run totals
B) digital signature
C) independent validation of vendor invoice
D) tickler file of open purchase orders and receiving reports
Q3) The Level 0 diagram of the AP/CD Process contains the two process bubbles of ______________________________ and ______________________________.
Q4) The ______________________________ triggers the "establish payable" process.
Q5) The Level 0 diagram of the AP/CD Process contains the two process bubbles depicting the two major logical steps in the process: Establish payable and Approve checks.
A)True B)False
Q6) The cashier usually reports to the ______________________________. Page 16
Q7) The ______________________________ triggers the "make payment" process.
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Chapter 14: The Human Resources Process Hrmanagement and
Payroll Processes
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Sample Questions
Q1) The control plan ______________________________,entails having paychecks distributed to employees by an entity not otherwise involved in payroll processing.
Q2) The payroll process maintains records containing data for payroll taxes and fringe benefits,attendance reporting,timekeeping,and paying employees for work performed.
A)True
B)False
Q3) The human capital management process is an interacting structure of people equipment,activities,and controls that supports the repetitive work routines and decision needs of the HR department.
A)True
B)False
Q4) The ______________________________ plans and forecasts an organization's short-term and long-term HR needs.
Q5) The skills inventory data maintains data concerning an organization's short-term and long-term staffing requirements.
A)True
B)False
18
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Chapter 15: Integrated Production Processes IPP
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Sample Questions
Q1) Theoretically,in the ______________________________ approach to manufacturing,each job consists of a batch of one unit.
Q2) ______________________________ is the time it takes from when authorization is made for goods to be produced to when the goods are completed.
Q3) JIT is a manufacturing philosophy or business strategy for designing production processes that are more responsive to precisely timed customer delivery requirements.
A)True
B)False
Q4) Computer-aided process planning (CAPP)is an automated decision support system that generates manufacturing operations instructions and routings based on information about machining requirements and machine capabilities.
A)True
B)False
Q5) An automated storage and retrieval system (AS/RS)is a computer-based cart system capable of delivering parts and tools among multiple work centers.
A)True
B)False
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Chapter 16: The General Ledger and Business Reporting
Glbrprocess
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Sample Questions
Q1) Often,performance reports are part of a managerial reporting system known as a(n)______________________________ system.
Q2) To be effectives business intelligence requires:
A) a balanced scorecard
B) XBRL
C) integration of statistical and analytical tools with decision support technologies
D) convergence of GAAP and IFRS
Q3) Normally,you would expect that business event updates would be sent to the GL/BR process by:
A) the controller
B) the treasurer
C) the vice president of finance
D) various feeder processes
Q4) Which of the following individuals should possess the greatest knowledge of GAAP?
A) managerial reporting officer.
B) budgeting department manager
C) financial reporting officer.
D) managerial reporting officer
Page 20
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Chapter 17: Acquiring and Implementing Accounting Information Systems
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Sample Questions
Q1) A representative workload,processed on a vendor's proposed system configuration,to obtain comparative throughput measures is called a(n):
A) benchmark
B) RFP test
C) time trial
D) systems analysis test
Q2) The post-implementation review is an examination of a working system,conducted soon after the system's implementation.
A)True
B)False
Q3) The approved systems design document is used by programmers,the personnel department,and information systems personnel.
A)True
B)False
Q4) In the parallel approach to systems implementation,both the new and old systems operate together for a period of time.
A)True
B)False
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