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Test Bank for Accounting Information Systems, 1st Edition by Arline A. Savage

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  • Accounting Information Systems
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  • Accounting Information Systems

Test Bank for Accounting Information Systems: Connecting Careers, Systems, and Analytics, 1st Edition 1e by Arline A. Savage, Danielle Brannock, Alicja Foksinska. Full Chapters test bank are included - Chapter 1 to 19 1 Accounting as Information 1.1 Why Is Accounting Information Important? 1-2 1.2 ...

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  • 24 août 2024
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  • Accounting Information Systems
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TEST BANK f




Accounting Information System 1st Edition f f f f




Chapter 01: Accounting as Information
f f f f




1) Accounting communicates to stakeholders f f f



A) minimally required public financial data. f f f f


B) the financial outcomes of operating, investing, and financing activities.
f f f f f f f f


C) the sales strategy for the operating, marketing, and sales activities.
f f f f f f f f f


D) black and white details about the economics of operating
f f f f f f f f


activities.Answer: B
f f f


Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Communication
f f f


Bloom's:
ComprehensionAICPA:
f f


AC: Reporting
f f




2) Accounting communicates the financial outcomes of a business's activities for
f f f f f f f f f


A) operating.
B) investing.
C) financing.
D) All of these answer choices are
f f f f f


correct.Answer: D
f f f


Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Communication
f f f


Bloom's:
ComprehensionAICPA:
f f


AC: Reporting
f f




3) In what way do management teams use accounting data?
f f f f f f f f


A) Management teams use accounting data to make business decisions. f f f f f f f f


B) Management teams use accounting data to make and execute plans. f f f f f f f f f


C) Management teams use economic and accounting data together to make decisions. f f f f f f f f f f


D) All of these answer choices are
f f f f f


correct.Answer: D
f f f


Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's: Comprehension f


AICPA: AC: Risk Assessment, Analysis, and Management
f f f f f f




1

,4) Which statement is TRUE? f f f


A) Accounting consists of rigid black and white rules. f f f f f f f


B) Accountants crunch numbers, not make decisions. f f f f f


C) Accounting helps support a prosperous society. f f f f f


D) Accountants focus on debits and credits, not business f f f f f f f


activities.Answer: C
f f f


Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's:
ComprehensionAICPA:
f f


N/A
f




5) Which of the following is NOT a component of an information system?
f f f f f f f f f f f


A) Hardware
B) Software
C) Input
D) Network f


Answer: C f


Diff: 1
f f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's: Knowledge f


AICPA: AC: Systems and Process Management
fff f f f f




6) Input to an information system consists of
f f f f f f


A) raw and unorganized data.
f f f


B) hardware and software. f f


C) reported information. f


D) processed data. f


Answer: A f


Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's: Knowledge f


AICPA: AC: Systems and Process Management
f f f f f




7) Which of the following is a definition of output from an information system?
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A) Output is raw and unorganized data. f f f f f


B) Output is information produced by processing data.
f f f f f f


C) Output is database facts and figures.f f f f f


D) Output is information collected from f f f f




2

,users.Answer: B
f f f




3

, Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's: Comprehension f


AICPA: AC: Systems and Process Management
f f f f f




8) Which statement concerning data is TRUE?
f f f f f


A) Data is useless to a business until transformed into information.
f f f f f f f f f


B) Data is the output from an information system.
f f f f f f f


C) Data is organized into understandable formats.
f f f f f


D) Data is processed before being input into the information
f f f f f f f f


system.Answer: A
f f f


Diff: 1 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's: Comprehension f


AICPA: AC: Systems and Process Management
f f f f f




9) Which of the following activities would NOT result in a transaction in an
f f f f f f f f f f f f


accountinginformation system?
f f f


A) Sell goods to a customer on account
f f f f f f


B) Purchase supplies on credit f f f


C) Prepay for six months of insurance f f f f f


D) Receive a customer f f


orderAnswer: D
f f f


Diff: 2 f


Learning Objective: 1.1 Explain how accounting affects both the demand for and supply
f f f f f f f f f f f f


ofinformation.
f f


Section Reference: Why is Accounting Information
f f f f f


Important?AACSB: Analytic
f f f


Bloom's: Application f


AICPA: AC: Systems and Process Management
f f f f f




4

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