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Test Bank For Accounting Information Systems, 11th Edition by Ulric Gelinas, Richard Dull, Patrick Wheeler, Mary Callahan Hill.
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Cours
Advanced Accounting
Établissement
Advanced Accounting
Test Bank For Accounting Information Systems, 11th Edition by Ulric Gelinas, Richard Dull, Patrick Wheeler, Mary Callahan Hill.
ISBN: 9781337552127.
Accounting Information Systems 11e test bank.
Gelinas 11e test bank for Accounting Information Systems.
TEST BANK Accounting Information Systems 11/E Ulric Gelinas
Chapter 1—Introduction to Accounting Information Systems
TRUE/FALSE
1. The three themes of the text are operating systems, e-business, and internal control.
ANS: F PTS: 1
2. It is critical for accountants to understand enterprise resource planning (ERP) systems.
ANS: T PTS: 1
3. Information systems reliability and electronic commerce have been identified by the AICPA as
potential assurance services.
ANS: T PTS: 1
4. E-business is the application of electronic networks to undertake business processes among the
functional areas in an organization.
ANS: F PTS: 1
5. The role of the accountant has evolved to include non-financial information and information
technology.
ANS: T PTS: 1
6. Enterprise systems integrate an organization's business processes and information from all of an
organization's functional areas.
ANS: T PTS: 1
7. An information system consists of an integrated set of computer-based and manual components
established to provide information to users.
ANS: T PTS: 1
8. Internal control is a process that provides complete assurance that the organization is meeting its
objectives, such as efficiency and effectiveness of operations and reliable reporting.
ANS: F PTS: 1
9. The Sarbanes-Oxley Act of 2002 has dramatically changed the daily work of financial accountants and
auditors.
ANS: T PTS: 1
10. According to the Sarbanes-Oxley Act of 2002, management must identify, document, and evaluate
significant internal controls.
ANS: T PTS: 1
,11. According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing Standard No. 5, management
must audit and report on auditors' assertions about the organizations' systems of internal controls.
ANS: F PTS: 1
12. According to the Sarbanes-Oxley Act's Section 409, material changes in the organization's financial
condition must be disclosed to the public on a rapid and current basis.
ANS: T PTS: 1
13. The Sarbanes-Oxley Act's Section 404 creates changes in both how companies document and evaluate
internal control and how auditors audit and report on internal control.
ANS: T PTS: 1
14. Sarbanes-Oxley Section 404 compliance is a major line of business for the biggest accounting firms.
ANS: T PTS: 1
15. The Sarbanes Oxley Act of 2002 applies to publicly traded companies and not-for-profit entities.
ANS: F PTS: 1
16. Historically the purpose of an accounting information system is to collect, process, and report financial
aspects of business events.
ANS: T PTS: 1
17. The MIS is a subsystem of the AIS.
ANS: F PTS: 1
18. Sales/marketing information system is traditionally part of the AIS.
ANS: F PTS: 1
19. Billing/accounts receivable is traditionally part of the AIS.
ANS: T PTS: 1
20. Production and personnel are part of the operations process.
ANS: T PTS: 1
21. The management process includes marketing and sales.
ANS: F PTS: 1
22. Information that is capable of making a difference in a decision-making situation, by reducing
uncertainty or increasing knowledge for that particular decision, has the quality of relevance.
ANS: T PTS: 1
,23. Information about a customer's credit history that is received after the decision to grant additional
credit lacks completeness.
ANS: F PTS: 1
24. The consistency principle is violated when a firm uses straight-line depreciation one year and changes
to declining balance depreciation the next year.
ANS: T PTS: 1
25. Accuracy is the correspondence or agreement between the information and the actual events or objects
that the information represents.
ANS: T PTS: 1
26. Information has understandability when it is capable of making a difference in a decision-making
situation..
ANS: F PTS: 1
27. The most important information for tactical management involves information about the organization's
environment.
ANS: F PTS: 1
28. Deciding how much credit to grant to a customer is a structured decision.
ANS: T PTS: 1
29. Strategic management requires more detailed information than operations management.
ANS: F PTS: 1
30. The three steps in decision making take place in the sequence of (1) intelligence (2) design (3) choice.
ANS: T PTS: 1
31. Strategic managers use more information from outside the organization than do operations managers.
ANS: T PTS: 1
32. Operations management requires information that is more accurate and timely than strategic
management.
ANS: T PTS: 1
33. What controls will be necessary is a question that an accountant answers in the design of the AIS.
ANS: T PTS: 1
34. As a designer of an AIS the accountant will test a new system's controls.
ANS: F PTS: 1
, 35. As a user of an AIS an accountant may be called upon to participate in the AIS design process.
ANS: T PTS: 1
MULTIPLE CHOICE
1. The three themes of the text book include all of the following except:
a. enterprise systems
b. risk assessment
c. e-business
d. internal control
ANS: B PTS: 1
2. Efficiency and effectiveness of operations are goals of:
a. enterprise systems
b. risk assessment
c. e-business
d. internal control
ANS: D PTS: 1
3. A set of interdependent elements that together accomplish specific objectives is a
a. system
b. subsystem
c. database
d. accounting information system
ANS: A PTS: 1
4. A system can be further divided into
a. input data
b. subsystems
c. databases
d. enterprise systems
ANS: B PTS: 1
5. 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
ANS: D PTS: 1
6. An information system:
a. is composed of only the computer-based information resources of an organization
b. may consist of both computer-based and manual components
c. is different from a data processing system because it uses computers
d. is not generally used for transaction processing
ANS: B PTS: 1
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