Accounting Information Systems
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Course Introduction
This course explores the design, implementation, and management of accounting information systems (AIS) within organizations. Students will learn how AIS supports business processes and decision-making by collecting, processing, and reporting financial data. The curriculum covers essential topics such as internal controls, system security, database management, and the integration of emerging technologies. Practical applications are emphasized through hands-on projects and case studies, enabling students to understand how AIS enhances organizational efficiency, accuracy, and compliance with regulatory requirements.
Recommended Textbook
Accounting Information Systems 10th Edition by Ulric J. Gelinas
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17 Chapters
2313 Verified Questions
2313 Flashcards
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Chapter 1: Introduction to Accounting Information Systems
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122 Verified Questions
122 Flashcards
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Sample Questions
Q1) ______________________________ is data presented in a form that is useful in a decision-making activity.
Answer: Information
Q2) Enterprise systems integrate an organization's business processes and information from all of an organization's functional areas.
A)True
B)False
Answer: True
Q3) Accuracy is the correspondence or agreement between the information and the actual events or objects that the information represents.
A)True
B)False
Answer: True
Q4) The three steps in decision making take place in the sequence of (1)intelligence (2)design (3)choice.
A)True
B)False
Answer: True
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Chapter 2: Enterprise Systems
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141 Verified Questions
141 Flashcards
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Sample Questions
Q1) SAP has a primary focus on large Fortune 500 type companies.
A)True
B)False
Answer: True
Q2) A collection of related data fields pertaining to a particular entity or event is known as a
A) Character
B) Field
C) Record
D) Table Answer: C
Q3) Primary activities of the value chain include
A) Accounting
B) Human Resources
C) Procurement
D) Production
Answer: D
Q4) ______________________________ is the dominant player in the ERP market for large businesses.
Answer: SAP
Page 4
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Chapter 3: Electronic Business E-Business-Systems
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121 Verified Questions
121 Flashcards
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Sample Questions
Q1) SPAM is unsolicited unwanted mail.
A)True
B)False
Answer: True
Q2) ______________________________ includes activities related to adding,deleting,or replacing the standing data portions of master data.
Answer: Data maintenance
Q3) A system that supports constantly up-to-date reporting of data is
A) online transaction entry (OLTE)
B) online real-time (OLRT)
C) online transaction data (OLTD)
D) electronic document management (EDM)
Answer: B
Q4) Back-office functions include:
A) customer interface
B) supplier interface
C) purchasing
D) accounting
Answer: D
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Chapter 4: Documenting Information Systems
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124 Verified Questions
124 Flashcards
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Sample Questions
Q1) Internal entities do not perform any information processing activities.
A)True
B)False
Q2) A physical data flow diagram (DFD)uses bubbles to specify where,how,and by whom a system's processes are accomplished.
A)True
B)False
Q3) Flowcharts are commonly used for new systems implementations,business process reengineering,finance function transformations,and assessments of internal controls.
A)True
B)False
Q4) A(n)______________________________ is a graphical representation of a system showing the system's internal and external entities and flows of data into and out of those entities.
Q5) A person,place,or thing within a system that transforms data is called:
A) external entity
B) data store
C) internal entity
D) Boundary
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Chapter 5: Database Management Systems
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175 Verified Questions
175 Flashcards
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Sample Questions
Q1) Assigning numbers to objects in chronological sequence is known as:
A) block coding
B) mnemonic coding
C) sequential coding
D) check digit coding
Q2) A neural network is a software program that may be integrated into DSS or other software tools.
A)True
B)False
Q3) A(n)______________________________ is a computer-based system that supports collaborative intellectual work such as idea generation,elaboration,analysis,synthesis,information sharing,and decision making.
Q4) Analyzing collected historical data with multidimensional analytic tools and exploratory techniques is called ______________________________.
Q5) The goal of ______________________________ is to produce a database model that contains relationships that are in 3NF.
Q6) In developing a data model,the term ______________________________ describes an association between entities.
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Chapter 6: Relational Databases and SQL
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102 Verified Questions
102 Flashcards
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Sample Questions
Q1) A set of data that describes a single instance of the entity represented by a relation is known as a tuple.
A)True
B)False
Q2) A set of data that describes a single instance of the entity represented by a relation is known as a(n)____.
A) tuple
B) resource
C) agent
D) event
Q3) The notation of (1,1)is used to specify the relationship type of one-to-many.
A)True
B)False
Q4) REA stands for resources,entities and agents.
A)True
B)False
Q5) The INSERT command is used to add a single tuple to an existing relation.
A)True
B)False
Q6) Queries of a database are driven by ______________________________ commands.
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Chapter 7: Controlling Information Systems: Introduction to
Enterprise Risk Management and Internal Control
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159 Verified Questions
159 Flashcards
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Sample Questions
Q1) Control plans that relate to a multitude of goals and processes are called ______________________________.
Q2) The control goal of ensure ______________________________ requires that all valid objects or events are captured and entered into the computer once and only once.
Q3) External directives are the policies and procedures that help ensure that management directives are carried out.
A)True B)False
Q4) ______________________________ are business process objectives that an internal control system is designed to achieve.
Q5) Management selects risk ________________________avoiding,accepting,reducing or sharing risk - developing a set of actions to align risks with the entity's risk tolerances and risk appetite.
Q6) ______________________________ are applied to all IT service activities.
Q7) Monitoring is a process that assesses the quality of internal control performance over time.
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A)True B)False
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Chapter 8: Controlling Information Systems: Introduction to Pervasive Controls
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159 Verified Questions
159 Flashcards
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Sample Questions
Q1) ______________________________ is the intentional unauthorized access of an organization's computer system,accomplished by bypassing the system's access security controls.
Q2) Combining the functions of authorizing and executing events is a violation of the organizational control plan known as ______________________________.
Q3) The IS function with the responsibility of guiding the IT organization in establishing and meeting user information requirements is the IT steering committee.
A)True
B)False
Q4) The functions of the security officer commonly include assigning passwords and working with human resources to ensure proper interview practices are conducted during the hiring process.
A)True
B)False
Q5) The site that maintains copies of a primary computing site's programs and data is a(n)______________________________ site.
Q6) COBIT 5 has two main components: five _____________ and seven
Page 10
Q7) The most common biometric devices read
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Chapter 9: Controlling Information Systems: Business
Process and Application Controls
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134 Verified Questions
134 Flashcards
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Sample Questions
Q1) The edit that compares calculations performed manually with those performed by the computer to determine if a document has been entered correctly is referred to as
Q2) The control ______________________________ informs the user that the input has been accepted for processing.
Q3) When a clerk enters the identification code for an entity,such as a customer,and the system retrieves data about that entity from the master data,we have the control plan called ______________________________.
Q4) A control matrix is a tool that assists in evaluating the potential effectiveness of control goals in a particular business process.
A)True
B)False
Q5) A control that can be used to reduce the likelihood of an error occurring when an account number is entered into a computer is:
A) check digit
B) data encryption
C) preformatted screens
D) reasonableness checks
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Chapter 10: The Order Entrysales Oesprocess
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133 Verified Questions
133 Flashcards
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Sample Questions
Q1) The order entry/sales (OE/S)process includes the first four steps in the order-to-cash process: presales activities;sales order processing;picking and packing the goods;and shipping.
A)True
B)False
Q2) In the E-R diagram for OE/S,STOCK_PICK triggers the SALES_INVOICES.
A)True
B)False
Q3) ______________________________ expect convenient and timely access to information about their order from order initiation,through product delivery,and until after the bill had been paid.
Q4) When a customer service representative enters data into the OE/S system,the first screen prompt is usually for the customer number. A)True
B)False
Q5) Bar code readers are used to recognize patterns of handwritten or printed characters.
A)True B)False
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Chapter 11: The Billingaccounts Receivablecash Receipts
Barcrprocess
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134 Verified Questions
134 Flashcards
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Sample Questions
Q1) An invoice is a business document-either paper or electronic transmission-used to notify the customer of an obligation to pay the seller for merchandise which was ordered and shipped.
A)True
B)False
Q2) Recording B/AR/CR event data is generally the responsibility of the accounts receivable department,which for good internal control typically reports to the ______________________________ function.
Q3) Which control plan for the cash receipts function has as its primary control goal to ensure security of resources?
A) reconcile bank account regularly.
B) enter cash receipts close to where cash is received.
C) immediately endorse incoming checks.
D) one-to-one checking of deposit slips and checks.
Q4) Typically,the operations process goals of the B/AR/CR:
A) vary,depending on the organization and its particular view of these processes
B) remain the same for all organizations
C) vary inversely with the information process goals
D) are the same as the information process goals
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Chapter 12: The Purchasing Process
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140 Verified Questions
140 Flashcards
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Sample Questions
Q1) In the Purchasing Process - Level 0 Diagram,a data flow called "inventory's purchase requisition" most likely would be sent by the inventory management process to which of the following processes?
A) order goods and services
B) receive goods and services
C) determine requirements
D) none of the above
Q2) RFID tags are computer chips with an antenna that contains information about the object to which it is attached.
A)True
B)False
Q3) The purchasing process-receive goods and services-normally would be triggered by the data flow:
A) purchase order
B) vendor acknowledgement
C) vendor packing slip
D) purchase requisition
Q4) With ______________________________ a vendor obtains a buyer's current sales,demand,and inventory data in real time and replenishes the buyer's inventory.
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Chapter 13: The Accounts Payablecash Disbursements
Apcdprocess
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118 Verified Questions
118 Flashcards
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Sample Questions
Q1) The control plan independent validation of vendor invoice is directed primarily at which of the following control goals?
A) select a vendor who will provide the best quality at the lowest price by the promised delivery date
B) input validity
C) input accuracy
D) input completeness
Q2) For payment voucher input validity,which control plan uses records in the AP master data to give authorization to the cash disbursements computer program to make a payment?
A) independent validation of vendor invoices
B) match invoice,purchase order,and receiving report
C) independent authorization to make payment
D) reconcile input and output batch totals
Q3) 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
Page 16
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Chapter 14: The Human Resources Process Hrmanagement and Payroll Processes
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121 Flashcards
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Sample Questions
Q1) Which of the following is a data flow that generally goes to insurance companies?
A) attendance time records
B) job time records
C) payroll contribution notice
D) employee vacation pay form
Q2) The manager of safety,health,and human services usually reports to the ______________________________.
Q3) With an enterprise system,updates of employee/payroll master data is performed by:
A) various departments
B) employees
C) computer
D) HR department
Q4) Wages taxable under FICA are reported on Form ______________________________.
Q5) An electronic time management system is a computer based system that captures,stores,and reports time.
A)True
B)False
Q6) The manager of ______________________________ handles employee complaints. Page 17
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Chapter 15: Integrated Production Processes IPP
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Sample Questions
Q1) ______________________________ tags can be attached to inventory items to track their movement throughout the warehouse and even through the entire supply chain.
Q2) The process of exploding the BOM involves extending a BOM to determine the total of each component required to manufacture a given quantity of an upper-level assembly or subassembly.
A)True
B)False
Q3) Purchase orders convey authority for the manufacture of a specified product or subassembly in specified quantity and describe the material,labor,and machine requirements for the job.
A)True
B)False
Q4) Computer-aided manufacturing (CAM)is the application of computer and communications technology to improve productivity by linking computer numerical control (CNC)machines,monitoring production,and providing automatic feedback to control operations.
A)True
B)False
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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106 Verified Questions
106 Flashcards
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Sample Questions
Q1) ______________________________ is methodology for assessing an organization's business performance via four components: (1)financial, (2)internal business process, (3)customers,and (4)innovation and improvement activities.
Q2) The ______________________________ is a list of all the accounts in the general ledger.
Q3) The important information services functions of the general ledger and business reporting (GL/BR)process emphasized in chapter 16 included two categories: (1)general ledger activities and (2)other business reporting.Briefly discuss what the general ledger (GL)process comprises and what comprises the business reporting process.
Q4) 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
Q5) A performance report compares actual results with budgeted expectations.
A)True
B)False
Q6) Sarbanes-Oxley Section 401 covers ______________________________ in financial reports.
Page 20
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Chapter 17: Acquiring and Implementing Accounting Information Systems
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206 Verified Questions
206 Flashcards
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Sample Questions
Q1) Following a systems development methodology during systems development: A) is more costly in the long run than not following such a methodology B) should ensure that development efforts are efficient and consistently lead to information systems that meet organizational needs C) applies only to in-house systems development D) increases user resistance to the new or modified system
Q2) The type of maintenance that is conducted to adjust applications for changing business needs and environmental challenges of an application is referred to as: A) preventive B) perfective C) adaptive D) corrective
Q3) The ______________________________ summarizes the implementation activities and provides documentation for operating the new system and for conducting the post-implementation review and systems maintenance.
Q4) The ______________________________ approach is also referred to as the phased approach.
Q5) ______________________________ is the modification of existing applications.
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