Information Systems for Accountants
Exam Materials
Course Introduction
Information Systems for Accountants explores the role and application of information technology in the accounting profession. The course covers the design, implementation, and management of accounting information systems (AIS), emphasizing how these systems support financial reporting, internal controls, decision-making, and auditing processes. Topics include system documentation, data security, ethical issues, database management, cloud computing, and emerging technologies relevant to accounting. Students will gain practical experience in using accounting software and evaluate how robust AIS can improve organizational efficiency, accuracy, and compliance with regulatory requirements.
Recommended Textbook
Accounting Information Systems The Crossroads of Accounting and IT 1st Edition by Donna Kay
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14 Chapters
1401 Verified Questions
1401 Flashcards
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Chapter 1: Accounting Systems Insights
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100 Verified Questions
100 Flashcards
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Sample Questions
Q1) Which of the following data is shared between a operations/production system and an accounting system?
A)The cost of the raw materials
B)The monthly sales levels
C)The current inventory levels of the finished product
D)Customer information
Answer: C
Q2) A database may have two or more tables with the exact same name.
A)True
B)False Answer: False
Q3) An integrated enterprise system allows different departments to use the same information.
A)True
B)False Answer: True
Q4) Data cubes allow you to view data in two dimensions.
A)True
B)False
Answer: False
Page 3
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Chapter 9: XBRL: Intelligent Business Reporting
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100 Verified Questions
100 Flashcards
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Sample Questions
Q1) An instance document contains specific amounts for a taxonomy at one instance.
A)True
B)False
Answer: True
Q2) XBRL has the ability to tag both numerical and nonnumerical data.
A)True
B)False
Answer: True
Q3) The data stored in an XBRL database is stored with
A)Superior data integrity
B)Bar codes
C)Metadata
D)Business intelligence tools
Answer: C
Q4) XML is a programming language also used for Web site development that is static.
A)True
B)False
Answer: False
Q5) Context element
Answer: Answers: F
Page 4
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Chapter 8: Accounting and Sustainability Intelligence
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100 Verified Questions
100 Flashcards
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Sample Questions
Q1) What is the focus of enterprise carbon accounting?
Answer: Enterprise carbon accounting (ECA)focuses on measuring the amount of carbon (CO<sub>2</sub>)emissions as a result of an organization's operations and activities. Emission sources include fossil fuel consumption, onsite emissions, transportation of people and products, product packaging, and waste disposal.
Q2) The European Union uses the ________ as a framework for sustainability.
Answer: Eco-Management and Audit Scheme (EMAS)
Q3) The ________ is a related set of business processes.
Answer: Value chain
Q4) What are the three keys to sustainability?
Answer: People, Technology, and Processes
Q5) SIGMA GUIDELINES
Answer: Answers: D
Q6) Enterprises and society have discovered that focusing only on bottom line profit can lead to dysfunctional results both for corporations and for society.
A)True
B)False
Answer: True
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Chapter 7: Accounting and Business Intelligence
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Sample Questions
Q1) The purpose of integrating quantitative and qualitative factors in the decision making process is to
A)Organize the decision making process
B)Bring order to the complex business environment
C)Improve the quality of the decision
D)To analyze why customers buy a certain product or service
Answer: C
Q2) A shadow data dashboard in an Excel spreadsheet can be created using
A)AutoFilter and PivotCharts
B)Conditional Formatting and Subtotal
C)PivotTables and PivotCharts
D)PivotTables and Conditional Formatting
Answer: C
Q3) The difference between business intelligence technologies and shadow data is
A)The use of different intelligent components
B)Shadow data extensive IT knowledge
C)Business intelligence technologies uses only unsecured data
D)How the intelligent components are used
Answer: D
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Page 6
Chapter 6: Integrated Enterprise Systems
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100 Flashcards
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Sample Questions
Q1) The SAP Business Suite Module, the Human Capital Management, is the equivalent of which module in the baseline accounting system?
A)Customer
B)Vendor
C)Employee
D)Banking
Q2) Each time data is rekeyed, it presents another opportunity for errors to enter the system.
A)True
B)False
Q3) The firewall program is like a communication policeman monitoring traffic to and from the servers, preventing unauthorized access.
A)True
B)False
Q4) In a three-tier architecture, the user tier is called the ________.
Q5) What is a firewall?
Q6) The Internet permits remote sites to use a central database less efficiently. A)True
B)False
Page 7
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Chapter 5: Business Processes: Purchasing, Sales, and Payroll Cycles
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Sample Questions
Q1) A database designer or other IT professional, may want to put the customer balance as a field in the Customer table to speed up retrieval.
A)True
B)False
Q2) What are the events in the Acme Purchase Narrative?
A)Submit Purchase Order, Receive Shipment, Enter Bills
B)Submit Purchase Order, Process Shipment, Receive Invoice
C)Submit Purchase Order, Receive Shipment, Receive Invoice
D)Submit Purchase Order, Process Shipment, Process Bills
Q3) Create an EAD table for the Books Ga'Lore! Enter Time Worked narrative.
Q4) Changing their business processes to match the baseline system, the enterprises eliminated the need for costly custom ________.
Q5) What are the names of the datastores in the Adjusting Entries DFD?
A)Employee and General Ledger
B)Temporary and General Ledger
C)Accountant and Trial Balance
D)Trial Balance and Adjusted Trial Balance
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Q6) What is the stages approach to customizing an accounting system? What are the advantages and disadvantages?
Chapter 4: Accounting Systems and Business Processes
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99 Flashcards
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Sample Questions
Q1) An event typically associated with the banking module of a baseline accounting system is
A)Make adjusting entries
B)Write checks
C)Make deposits
D)Receive payments
Q2) When you observe business operations and procedures, often you can collect better information about actual business procedures if employees know they are being observed.
A)True
B)False
Q3) When the data leaving a process do not match the data entering a process, this is called
A)An acceptable data flow
B)Black hole
C)Gray hole
D)Miracle
Q4) What accountants refer to as transaction cycles IT professions call ________ .
Q5) Create an Event-Agent-Database table for the Books Ga'Lore! Shipping Process Narrative.
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Chapter 3: Accounting Interface: Database Forms, Queries, and Reports
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Sample Questions
Q1) You are an intern in a large company. The company would like to improve the communications between the accountants and IT. Because of your background in AIS, you are asked to train the accountants. Explain how a data base query would be used with a database for to update the address information of a company's customer.
Q2) What is a query builder tool?
Q3) A well designed interface uses various interface tools effectively so that only valid data is entered to ensure data integrity and quality.
A)True
B)False
Q4) What are some of the typical database forms used in the employee module of a baseline accounting system?
Q5) The difference between Real-time reports and Live reports is Real-time reports continuously provide up-to-the minute data.
A)True
B)False
Q6) Database reports display the formatted results of ________.
Q7) The ________ translates the query statement into action.
Q8) List the three financial statement most frequently used by external users.
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Chapter 2: Accounting Databases
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Sample Questions
Q1) When retrieving data from a network database, what do you need to know?
A)Record address
B)Database table structure
C)Table names
D)Primary keys
Q2) In a network database, a parent record can have many child records and each child record can have only one parent record.
A)True
B)False
Q3) Which field in the TimeSheet table is a foreign key?
A)Time Sheet ID
B)Employee ID
C)Total Hours
D)Week Ending
Q4) You are an accountant at a small company and you are reviewing the vendor database table. Identify the database anomalies shown and explain how they impact this database.
Q5) ________ tables are placed between two tables with many-to-many relationship to create two one-to-many relationships.
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Chapter 14: Database Design: ERD, REA, and SQL
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Sample Questions
Q1) Rule 2. Second Normal Form (2NF)
Q2) Experience does not help database designer define business entities and relationships among those entities.
A)True
B)False
Q3) In SQL, ________ statements select, insert, update, and delete database records.
Q4) Detail of the ERD and information about the tables' fields, such as their size and type, are stored in a document called the ________.
Q5) In an REA, an entity can be a
A)Business object or event
B)Resource or business object
C)Resource, event, or agent
D)Business object or agent
Q6) You are a staff accountant at a large firm and are assigned to work with the IT department to update the current systems throughout the organization. An accounting intern is assigned to help with the project. The intern wants to document the current processes using a REA diagram. How do you explain to the intern why REA diagram is not appropriate?
Q7) List the ERD design steps that are independent of the database structure.
Page 12
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Chapter 13: Accounting System Development
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Sample Questions
Q1) System development life cycle is the order and timing of when the SDLC phases are completed.
A)True
B)False
Q2) The ________ methodology collects some user requirements to analyze, design, and build a sample to show the user to obtain feedback.
Q3) A ________ determines the specific order and progression of how and when the phases of the SDLC are performed.
Q4) Which phase of the SDLC involves users entering data into the new system?
A)Design
B)Deploy
C)Install
D)Build
Q5) Performance problem
Q6) Why do accountants need to know about the processes IT professionals use for system development?
Q7) Efficiency problem
Q8) List and define the categories in Weatherbe's PIECES framework for problem analysis.
Page 13
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Chapter 12: The Risk Intelligent Enterprise: Enterprise Risk Management
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Sample Questions
Q1) Which of the following is not considered a control activity?
A)Locked door
B)Performance reviews
C)Event identification
D)Segregation of duties
Q2) Operational objectives
Q3) Which ERM component involves the risk management philosophy of the enterprise, including the tone set by top management?
A)Control activities
B)Information and communication
C)Internal environment
D)Event identification
Q4) At the top management level, ________ IT controls provide IT governance that sets the tone from the top of the enterprise.
Q5) Monitoring
Q6) Sharing
Q7) What are the important questions to ask when assessing a risk's impact?
Q8) Information and communication
Q9) Event identification Page 14
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Page 15
Chapter 11: Cybersecurity
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102 Flashcards
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Sample Questions
Q1) What percent of breaches were aided by significant errors?
A)45%
B)67%
C)78%
D)87%
Q2) Which encryption method replaces a letter of the alphabet for another letter of the alphabet?
A)Substitution cypher
B)Digital envelope
C)Symmetric cryptography
D)Asymmetric cryptography
Q3) ________ firewall is a special type of firewall located on a server used to intercept and inspect all incoming messages prior to delivering them to the intended recipients.
Q4) Encryption is a useful tool for protecting data in transit and stored in databases.
A)True
B)False
Q5) Digital envelope
Q6) What goals should be included in a disaster recovery plan?
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Chapter 10: Fraud and Internal Control
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Sample Questions
Q1) If the internal audit revealed any significant deficiencies, it is not required to be disclosed by the signing officers of the company.
A)True
B)False
Q2) Which Rule of Conduct for internal auditors states that they are to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?
A)Objectivity
B)Integrity
C)Competency
D)Confidentiality
Q3) What percentage of occupational fraud is committed by upper management?
A)19%
B)15%
C)25%
D)30%
Q4) What are the five essential components of an effective internal control system listed in COSO Internal Control-Integrated Framework?
Q5) Confidentiality
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