Accounting Information Systems Is an Important Area of Study for Future

Multiple Choice

Accounting information systems is an important area of study for future accountants because a well-designed AIS can respond to many elements of the FASB Conceptual Framework.All of the following are parts of the conceptual framework except:

A) Principles of debit and credit
B) Objective of financial reporting
C) Elements of financial statements
D) Qualitative characteristics of accounting information