Management Information Systems for Accountants
Exam Review
Course Introduction
This course explores the role and application of management information systems (MIS) in the accounting profession. Students will learn how accountants utilize information technologies to support business operations, enhance decision-making, and ensure data integrity and security. Key topics include the fundamentals of MIS, system design and implementation, accounting information systems, data analytics, cybersecurity, and ethical considerations. The course also examines how modern software and digital tools can streamline accounting tasks, improve financial reporting, and contribute to organizational efficiency. Through practical case studies and hands-on exercises, students will gain skills necessary to evaluate and leverage MIS solutions in accounting environments.
Recommended Textbook
Accounting Information Systems 10th Edition by Ulric J. Gelinas
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Chapter 1: Introduction to Accounting Information Systems
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Sample Questions
Q1) A system that consists of an integrated set of computer-based and manual components established to collect,store,and manage data and to provide output information to users is a(n)
A) output
B) ERP
C) database
D) information system
Answer: D
Q2) The correspondence or agreement between the information and the actual events or objects that the information represents is known as A) accuracy
B) completeness
C) neutrality
D) comparability
Answer: A
Q3) Strategic management requires more detailed information than operations management.
A)True
B)False
Answer: False
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Chapter 2: Enterprise Systems
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Sample Questions
Q1) Define enterprise resource planning (ERP)systems and give some examples of common ERP add-on modules.
Answer: Enterprise resource planning (ERP)systems are software packages that can be used for the core systems necessary to support enterprise systems.ERP products are designed to offer integration of virtually all of an organization's major business functions.Examples of common ERP add-on modules include customer relationship management (CRM)software;customer self-service (CSS)software;sales force automation (SFA)software;supply chain management (SCM)software;product lifecycle management (PLM)software;and supplier relationship management (SRM)software.
Q2) Generally,when processing a customer order,one does not need to know the total price of the goods before credit authorization can be made.
A)True
B)False
Answer: False
Q3) Segregation of duties includes separating the sales and credit departments.
A)True
B)False
Answer: True
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Chapter 3: Electronic Business E-Business-Systems
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Sample Questions
Q1) Adding,deleting,or replacing standing data is called transaction processing.
A)True
B)False
Answer: False
Q2) ______________________________ processes connect an organization to its customers and suppliers.
Answer: Front-office
Q3) An online transaction entry (OLTE)system merges the traditional subprocesses of:
A) business event occurrences and record business event data
B) business event occurrences and update master data
C) business event occurrences and generate outputs
D) record business event data and update master data
Answer: A
Q4) Value-added networks (VANs)are communication networks that link together several different local user machines with printers,databases,and other shared devices.
A)True
B)False
Answer: False
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Chapter 4: Documenting Information Systems
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Sample Questions
Q1) In a logical data flow diagram (DFD)for a cash receipts system,each of the following labels might appear in a bubble except:
A) cashier
B) capture cash receipt
C) prepare deposit
D) record customer payment
Q2) Which data flow diagram shows what activities the system is performing without having to specify how,where,or by whom the activities are accomplished?
A) context diagram
B) physical data flow diagram
C) systems flowchart
D) logical data flow diagram
Q3) Processes that handle other-than-normal situations are called ______________________________ routines or ______________________________ routines.
Q4) External entities are persons,places,or things outside the context of the system. A)True
B)False
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Chapter 5: Database Management Systems
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Sample Questions
Q1) A resource,event,or agent about which data are collected is called:
A) an attribute
B) an entity
C) a relationship
D) a query
Q2) Group Support Systems (GSS)focus on such functions as e-mail,scheduling,and document sharing.
A)True
B)False
Q3) In the applications approach to business event processing,a data change in one application before updating another application could lead to:
A) data redundancy
B) inconsistent data
C) data integrity
D) data deletion
Q4) In set theory,a two-dimensional collection of information is called a(n)______________________________.
Q5) A(n)______________________________ uniquely identifies any row within a relational table.
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Chapter 6: Relational Databases and SQL
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Sample Questions
Q1) A(n)______________________________ in an accounting system can be classified as a resource,event,or agent about which data is collected.
Q2) A recursive relationship is created when there is an employee being supervised,and another employee is the supervisor.
A)True
B)False
Q3) A set of data that describes a single instance of the entity represented by a relation is known as a(n)______________________________.
Q4) The customer street address is often used as the key attribute in an REA diagram. A)True
B)False
Q5) A(n)______________________________ a simplified representation of a complex entity or phenomenon.
Q6) ______________________________ systems have existed in an organization over a long period of time and were developed using an organization's previous computer hardware and software platforms.
Q7) Queries of a database are driven by ______________________________ commands.
8
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Chapter 7: Controlling Information Systems: Introduction to
Enterprise Risk Management and Internal Control
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Sample Questions
Q1) Monitoring is a process that assesses the quality of internal control performance over time.
A)True
B)False
Q2) A business event which is not properly authorized violates the control goal of:
A) input validity
B) input completeness
C) input accuracy
D) update validity
Q3) The section of Sarbanes Oxley that requires each annual report filed with the SEC to include an internal control report is ______________________________.
Q4) A computer abuse technique called ______________________________ involves a program that replicates itself on disks,in memory,and across networks.
Q5) Events that could have a positive impact on organizational objectives:
A) controls
B) fraud
C) opportunities
D) risks
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Q6) ______________________________ is the possibility that an event will occur.
Chapter 8: Controlling Information Systems: Introduction to Pervasive Controls
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Sample Questions
Q1) ______________________________ helps to solve the problem posed by single key cryptography by employing a pair of matched keys for each system user,one private (i.e. ,known only to the party who possesses it)and one public.
Q2) ______________________________ identification systems identify authorized personnel through some unique physical trait such as fingers,hands,voice,eyes,face,and writing dynamics.
Q3) The function composed of people,procedures,and equipment and is typically called the information systems department,IS department,or IT department is the
Q4) Managing functional units such as networks,CAD/CAM and systems programming typically is a major duty of:
A) data center manager
B) systems development
C) technical services manager
D) database administrator
Q5) A small organization that does not have enough personnel to adequately segregate duties must rely on alternative controls,commonly called
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) Which of the following control plans is designed both to authenticate a system user's identity and to verify the integrity of a message transmitted by that user?
A) coding schemes
B) digital signature
C) preformatted screens
D) check digit
Q2) A summation of the dollar value of items in a batch is called a hash total.
A)True
B)False
Q3) A dependency check authenticates the identity of a message's sender and verifies the integrity of a transmitted message.
A)True
B)False
Q4) The most error-prone and inefficient step in an operations or information process is ______________________________.
Q5) We prefer to ______________________________ to ensure that business event data is entered in a timely manner and that personnel who enter the data can confirm its legitimacy and easily correct errors.
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Chapter 10: The Order Entrysales Oesprocess
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Q1) Confirm input acceptance in the OE/S process is a control plan that tells the customer service representative that the order has been accepted.
A)True
B)False
Q2) ______________________________ segregates duties between the personnel who create the customer record and the personnel who create the sales order.
Q3) A picking ticket is affixed to the inventory package sent to the customer and identifies the customer and the contents of the package.
A)True
B)False
Q4) For companies using enterprise systems,CRM systems often share the same underlying database.
A)True
B)False
Q5) In the ER diagram for OE/S,SHIPMENTS generates ______________________________.
Q6) In the E-R diagram for OE/S,SALES_ORDERS activates the STOCK_PICK.
A)True
B)False
Page 13
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Chapter 11: The Billingaccounts Receivablecash Receipts
Barcrprocess
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Sample Questions
Q1) ______________________________ is a fraud resulting from the improper segregation of duties between the functions of handling cash and recording cash receipt events.
Q2) A remittance advice generally would be recorded in which of the following pairs of data stores?
A) customer master data and accounts receivable master data
B) sales event data and accounts receivable master data
C) accounts receivable adjustments data and accounts receivable master data
D) cash receipts data and accounts receivable master data
Q3) The control independent billing authorization ensures that bills:
A) are accurate
B) are for goods that were picked in the warehouse
C) are for goods actually ordered by the customer
D) have authorized prices
Q4) The B/AR/CR process completes the order to cash process by accomplishing the activities of billing customers,managing customer accounts,and securing payment for goods and services rendered.
A)True
B)False
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Q5) The ______________________________ data store contains invoice records.
Chapter 12: The Purchasing Process
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Sample Questions
Q1) The inventory master data contains a record of each vendor that is approved for use by the organization.
A)True
B)False
Q2) ______________________________ is a technique of analyzing all incremental costs associated with acquiring and carrying particular items of inventory.
Q3) A receiving report is to goods what a(n)____ is to services.
A) purchase requisition
B) purchase order
C) acceptance report
D) vendor packing slip
Q4) The business document that accompanies the purchased inventory from the vendor identifies the shipment and triggers the inventory receiving process is the vendor packing slip.
A)True B)False
Q5) Notification that a PO has been prepared and sent to the vendor is sent to the original requester,to ______________________________,and to
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Chapter 13: The Accounts Payablecash Disbursements
Apcdprocess
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Sample Questions
Q1) A disbursement voucher is designed to reflect formal approval of the voucher for payment and to provide such added data as the account distribution and the amounts to be debited.
A)True B)False
Q2) In the ER diagram for AP/CD process,CASH_DISBURSEMENTS are prepared by EMPLOYEES (Treasury Employees).
A)True B)False
Q3) In an AP/CD process,a frequent exception routine is caused by ______________________________.
Q4) The control plan ______________________________ requires that the authority for recording a vendor invoice come from the purchase order and receiving report created by entities other than the entity that records the vendor invoice.
Q5) When processing non-invoiced disbursements,the trigger for either a true voucher process or a non voucher process is a(n)______________________________.
Q6) The ______________________________ master data store is a repository of all unpaid vendor invoices.
Page 16
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Chapter 14: The Human Resources Process Hrmanagement and
Payroll Processes
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Q1) In an imprest system,the bank account is reimbursed for the exact amount of the disbursements made from the fund.
A)True
B)False
Q2) A job time record is used to calculate the gross amount of each employee's pay.
A)True
B)False
Q3) The manager of employee and industrial relations helps to settle employee complaints and grievances.
A)True
B)False
Q4) The imprest payroll account should show a zero balance after both the debit for gross pay paid to employees and the credit for gross pay distributed to jobs in process or to expense categories has been posted to the account.
A)True
B)False
Q5) The manager of ______________________________ handles employee complaints.
Q6) The manager of safety,health,and human services usually reports to the
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Chapter 15: Integrated Production Processes IPP
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Sample Questions
Q1) Materials requirements planning (mrp)normally would use all of the following inputs except:
A) master production schedule (MPS)
B) bill of materials
C) routing file
D) raw materials inventory status data
Q2) A step master shows the necessary steps and the time to complete each operation to produce a product.
A)True
B)False
Q3) With the pull approach to manufacturing,factory machinery is arranged in ______________________________.
Q4) Production is initiated as individual sales orders are received with this type of manufacturing:
A) pull
B) push
C) JIT
D) SCM
Q5) A(n)______________________________ is a group of similar workstations.
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Chapter 16: The General Ledger and Business Reporting
Glbrprocess
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Sample Questions
Q1) An instance document is an XBRL document that contains all information,at a given point in time,including tags,about the occurrence of an item.
A)True
B)False
Q2) A responsibility accounting/reporting system includes the following:
A) upward reporting of information
B) aggregation of data as it flows upward
C) appropriate information detail for each decision maker
D) All of the above
Q3) Sarbanes-Oxley Section 401 covers ______________________________ in financial reports.
Q4) Limitations of the general ledger approach include the following:
A) combining of financial and non-financial information
B) purging of detailed event level data
C) use of a chart of accounts
D) inability to conform to GAAP
Q5) The ______________________________ data contains summarized information of all an organization's business event data.
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Chapter 17: Acquiring and Implementing Accounting Information Systems
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Sample Questions
Q1) Intangible benefits are those that cannot be reasonably quantified,such as those that result from having improved information.
A)True
B)False
Q2) A(n)______________________________ offers a traditional outsourcing mechanism whereby it hosts,manages,and provides access to application software and hardware over the Internet to multiple customers.
Q3) As data from the existing system are mapped into the new system,exception-reporting situations must be devised to ensure that the data are converted accurately.
A)True
B)False
Q4) A user-directed test of the complete system in a test environment is called a(n)____ test.
A) Unit
B) integration
C) Stub
D) acceptance
Page 21
Q5) The removal of program errors is called ______________________________.
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