Question 1

Which of the following statements is not true?

Accepted Answer

A) Accounting information systems must maintain both detail and summary information. 
B) Business processes may vary from company to company. 
C) Regardless of the extent of computerization, all accounting information systems must capture data from the transactions within business processes. 
D) Business processes categorized as expenditure processes are not intended to be processes that serve customers. 
A) Accounting information systems must maintain both detail and summary information. 
B) Business processes may vary from company to company. 
C) Regardless of the extent of computerization, all accounting information systems must capture data from the transactions within business processes. 
D) Business processes categorized as expenditure processes are not intended to be processes that serve customers. D

Question 2

Which of the following statements is true?

Accepted Answer

A) All accounting systems in use today are computerized systems. 
B) All accounting systems, whether computerized or not, must capture data, process the data, and provide outputs 
C) It is not necessary for an accounting system to maintain summary information if it maintains detail information. 
D) The general ledger will be summarized and then posted to the subsidiary ledger. 
A) All accounting systems in use today are computerized systems. 
B) All accounting systems, whether computerized or not, must capture data, process the data, and provide outputs 
C) It is not necessary for an accounting system to maintain summary information if it maintains detail information. 
D) The general ledger will be summarized and then posted to the subsidiary ledger. B

Question 3

Which of the following is not a main characteristic of client-server system?

Accepted Answer

A) Client and server computer are networked together. 
B) Individual parts of processing are shared between the server and the client. 
C) The system appears to users to be one integrated whole. 
D) The client does not participate in the processing or data manipulation. 
A) Client and server computer are networked together. 
B) Individual parts of processing are shared between the server and the client. 
C) The system appears to users to be one integrated whole. 
D) The client does not participate in the processing or data manipulation. D

Question 4

An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?

Accepted Answer

A) Real-time processing 
B) Point of sale processing 
C) Batch processing 
D) Sequential processing 
A) Real-time processing 
B) Point of sale processing 
C) Batch processing 
D) Sequential processing

Question 5

Bar codes can be used in a number of different instances for input.Which does not represent an instance where barcodes are commonly used?

Accepted Answer

A) Products that are sold 
B) Receiving of inventory from suppliers 
C) Track work in process 
D) Prepare financial statements 
A) Products that are sold 
B) Receiving of inventory from suppliers 
C) Track work in process 
D) Prepare financial statements

Question 6

A Data Flow Diagram is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.The symbol used to represent a data store or the storage of data is a(n):

Accepted Answer

A) Rectangle with rounded corners 
B) Open-ended rectangle 
C) Arrow 
D) Rectangle with squared corners 
A) Rectangle with rounded corners 
B) Open-ended rectangle 
C) Arrow 
D) Rectangle with squared corners

Question 7

When categorizing the accounting software market, a company with revenue of $8 million would most likely purchase software from which segment?

Accepted Answer

A) Small company 
B) Midmarket 
C) Beginning ERP 
D) Tier 1 ERP 
A) Small company 
B) Midmarket 
C) Beginning ERP 
D) Tier 1 ERP

Question 8

Systems professionals in the design and maintenance of IT systems use this documentation method.

Accepted Answer

A) Document flowcharts 
B) Process maps 
C) Data flow diagrams 
D) System flowcharting 
A) Document flowcharts 
B) Process maps 
C) Data flow diagrams 
D) System flowcharting

Question 9

Which of the following is not one of the disadvantages of maintaining the legacy systems?

Accepted Answer

A) They become difficult to integrate when companies merge or acquire other companies. 
B) They are often difficult to modify to make them web based. 
C) They are well supported and understood by existing personnel. 
D) They lack adequate, up-to-date supporting documentation. 
A) They become difficult to integrate when companies merge or acquire other companies. 
B) They are often difficult to modify to make them web based. 
C) They are well supported and understood by existing personnel. 
D) They lack adequate, up-to-date supporting documentation.

Question 10

Which of the process map symbols is used to show a task or activity in the process?

Accepted Answer

A) Rectangle 
B) Oval 
C) Diamond 
D) Circle 
A) Rectangle 
B) Oval 
C) Diamond 
D) Circle

Question 11

The record that captures the key data of a transaction is called:

Accepted Answer

A) Turnaround document 
B) Ledger 
C) Journal 
D) Source document 
A) Turnaround document 
B) Ledger 
C) Journal 
D) Source document

Question 12

The term that refers to how many instances of an entity relates to each instance of another entity is:

Accepted Answer

A) Supervi 
B) Symbol 
C) Relationship 
D) Cardinality 
A) Supervi 
B) Symbol 
C) Relationship 
D) Cardinality

Question 13

Which of the following is not a method of updating legacy systems?

Accepted Answer

A) Enterprise application integration 
B) Back office ware 
C) Screen scraper 
D) Complete replacement 
A) Enterprise application integration 
B) Back office ware 
C) Screen scraper 
D) Complete replacement

Question 14

IT systems have dramatically affected many aspects of business.Which of the following is not one of the changes?

Accepted Answer

A) Data input into accounting information systems. 
B) The way that data is processed in the system. 
C) The accounting information that is reported by the system. 
D) The outputs of the system. 
A) Data input into accounting information systems. 
B) The way that data is processed in the system. 
C) The accounting information that is reported by the system. 
D) The outputs of the system.

Question 15

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

Accepted Answer

A) Process maps 
B) Document flowcharts 
C) Entity relationship diagram 
D) Document creation map 
A) Process maps 
B) Document flowcharts 
C) Entity relationship diagram 
D) Document creation map

Question 16

Source documents are usually preprinted and sequentially prenumbered.Which of the following is not one of the reasons for this prenumbering and preprinting?

Accepted Answer

A) To have an established format to capture data 
B) To assure that there are no duplicate source documents 
C) To be sure that all of the documents have been recorded 
D) To be sure that all of the documents are accounted for 
A) To have an established format to capture data 
B) To assure that there are no duplicate source documents 
C) To be sure that all of the documents have been recorded 
D) To be sure that all of the documents are accounted for

Question 17

In a manual system, an adjusting entry would most likely be initially recorded in a:

Accepted Answer

A) Special journal 
B) Subsidiary ledger 
C) General journal 
D) General ledger 
A) Special journal 
B) Subsidiary ledger 
C) General journal 
D) General ledger

Question 18

Five different input methods were identified by the authors.Which of the following is one of those input methods.

Accepted Answer

A) EDI 
B) ERP 
C) EAI 
D) EPS 
A) EDI 
B) ERP 
C) EAI 
D) EPS

Question 19

Which of the following statements is false related to client-server computing?

Accepted Answer

A) Tasks are assigned to either the server or the client based on the size of the task. 
B) A large number of client-server applications are moving toward a web-based model. 
C) The client is more efficient at manipulating subsets of data. 
D) The server is more efficient in managing large databases. 
A) Tasks are assigned to either the server or the client based on the size of the task. 
B) A large number of client-server applications are moving toward a web-based model. 
C) The client is more efficient at manipulating subsets of data. 
D) The server is more efficient in managing large databases.

Question 20

When discussing entity relationship diagrams, this is considered to be a noun, that represents items in the accounting system:

Accepted Answer

A) Attribute 
B) Relationship 
C) Entity 
D) Flow 
A) Attribute 
B) Relationship 
C) Entity 
D) Flow

Which of the following statements is not true?

Which of the following statements is true?

Which of the following is not a main characteristic of client-server system?

An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?

Bar codes can be used in a number of different instances for input.Which does not represent an instance where barcodes are commonly used?

A Data Flow Diagram is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.The symbol used to represent a data store or the storage of data is a(n):

When categorizing the accounting software market, a company with revenue of $8 million would most likely purchase software from which segment?

Systems professionals in the design and maintenance of IT systems use this documentation method.

Which of the following is not one of the disadvantages of maintaining the legacy systems?

Which of the process map symbols is used to show a task or activity in the process?

The record that captures the key data of a transaction is called:

The term that refers to how many instances of an entity relates to each instance of another entity is:

Which of the following is not a method of updating legacy systems?

IT systems have dramatically affected many aspects of business.Which of the following is not one of the changes?

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

Source documents are usually preprinted and sequentially prenumbered.Which of the following is not one of the reasons for this prenumbering and preprinting?

In a manual system, an adjusting entry would most likely be initially recorded in a:

Five different input methods were identified by the authors.Which of the following is one of those input methods.

Which of the following statements is false related to client-server computing?

When discussing entity relationship diagrams, this is considered to be a noun, that represents items in the accounting system:

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters

Exam 2: Foundational Concepts of the AIS

Which of the following statements is not true?

Which of the following statements is true?

Which of the following is not a main characteristic of client-server system?

An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?

Bar codes can be used in a number of different instances for input.Which does not represent an instance where barcodes are commonly used?

A Data Flow Diagram is used by systems professionals to show the logical design of a system.The advantage of the method is that it uses only four symbols.The symbol used to represent a data store or the storage of data is a(n):

When categorizing the accounting software market, a company with revenue of $8 million would most likely purchase software from which segment?

Systems professionals in the design and maintenance of IT systems use this documentation method.

Which of the following is not one of the disadvantages of maintaining the legacy systems?

Which of the process map symbols is used to show a task or activity in the process?

The record that captures the key data of a transaction is called:

The term that refers to how many instances of an entity relates to each instance of another entity is:

Which of the following is not a method of updating legacy systems?

IT systems have dramatically affected many aspects of business.Which of the following is not one of the changes?

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

Source documents are usually preprinted and sequentially prenumbered.Which of the following is not one of the reasons for this prenumbering and preprinting?

In a manual system, an adjusting entry would most likely be initially recorded in a:

Five different input methods were identified by the authors.Which of the following is one of those input methods.

Which of the following statements is false related to client-server computing?

When discussing entity relationship diagrams, this is considered to be a noun, that represents items in the accounting system:

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters