Computerized Accounting Systems
Chapter Exam Questions
Course Introduction
Computerized Accounting Systems introduces students to the theory and application of accounting software used in modern business environments. The course covers the fundamental concepts of computerized accounting, including the setup and management of accounts, processing transactions, and generating financial statements and reports. Students gain hands-on experience using industry-standard accounting programs to perform tasks such as payroll management, inventory control, and bank reconciliation. Emphasis is placed on the advantages of computerized systems over manual accounting, data security, internal controls, and compliance with accounting standards, preparing students for efficient and accurate financial management in a digitalized workplace.
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Accounting Information Systems The Crossroads of Accounting and IT 1st Edition by
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Page 2
Donna Kay
Chapter 1: Accounting Systems Insights
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Sample Questions
Q1) Only internal users, for example accountants, directors, and executives, may use an integrated enterprise system.
A)True
B)False
Answer: False
Q2) In a relational database, how are tables connected?
A)By fields that are common in two or more tables
B)By the table names
C)By a query statement
D)By network addresses
Answer: A
Q3) In an accounting system database, which field belongs in a table containing customer information?
A)Item Number
B)Street Address
C)Invoice Number
D)Cost Answer: B
Q4) Sales Cycle
Answer: Answers: A
Page 3
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Chapter 9: XBRL: Intelligent Business Reporting
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Q1) Within the first quarter of implement XBRL, the FDIC went from a 66 percent data accuracy to
A)75 percent accuracy
B)86 percent accuracy
C)95 percent accuracy
D)98 percent accuracy
Answer: C
Q2) Context element
Answer: Answers: F
Q3) The XBRL linkbase ________ link defines the relationships between the elements and the external regulations or standards.
Answer: Reference
Q4) ________ is a programming language used to develop Web pages. Answer: HTML or HyperText Markup Language
Q5) XBRL is a programming language that includes ________, data about data. Answer: metadata
Q6) XBRL schemas define relationships between data.
A)True
B)False
Answer: False
Page 4
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Chapter 8: Accounting and Sustainability Intelligence
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Q1) Which sustainability reporting framework is the cornerstone of the G3 guidelines?
A)International Federation of Accountants (IFAC)Sustainability Framework
B)EMAS European Union
C)ISO 14000 Environmental Management
D)Global Reporting Initiative (GRI)
Answer: D
Q2) Sustainability recognizes the interdependencies of economic, social, and environmental factors in creating value.
A)True
B)False
Answer: True
Q3) The ________ sustainability reporting framework of guiding principles for establishing an environmental management system (EMS).
Answer: ISO 14000
Q4) The European Union uses the ________ as a framework for sustainability. Answer: Eco-Management and Audit Scheme (EMAS)
Q5) EMAS EUROPEAN UNION
Answer: Answers: A
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Chapter 7: Accounting and Business Intelligence
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Q1) ________ uses mathematical algorithms to find patterns, trends, and relationships among data, such as customer purchasing patterns.
Answer: Data mining
Q2) The dimension tables in a star database are dimensions of the database, such as time dimension, product information, sales territory, and currency.
A)True
B)False
Answer: True
Q3) A dimensional database has one ________ table and two or more dimension (Dim)tables.
Answer: Fact
Q4) What are two approaches to business intelligence commonly used by companies?
Answer: Shadow data. Shadow data is used when data is stored in spreadsheets and other tools that shadow the formal accounting system. Shadow data is frequently under the control of the accounting professional.
Business intelligence (BI)technologies. BI technologies include analytics, data mining, and predictive modeling. They are typically under the control of the enterprise's IT professionals.
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Chapter 6: Integrated Enterprise Systems
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Q1) Silo systems were usually built on platforms (hardware and operating systems)that best fit an individual department needs.
A)True
B)False
Q2) In a three-tier architecture, the user tier is called the ________.
Q3) In what areas does an accounting system interact within an organization?
Q4) Integrated enterprise systems provide an opportunity to use the shared data to create ________.
Q5) ________ includes business intelligence software to provide additional analysis for improved decision making.
Q6) In the early 1980s, data have to be moved from between personal computers using ________.
Q7) In the SAP user interface, what does the Sales-A/R tab show when expanded?
Q8) Custom programs that connected separate systems is sometimes called
Q9) Table names in MS SQL Server start with the prefix [dbo] which stands for
Page 7
Q10) As enterprises strive to reduce their IT costs for hardware and software, more are turning to ________, in which they basically lease the software as a service (SaaS).
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Chapter 5: Business Processes: Purchasing, Sales, and Payroll Cycles
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Q1) Which table would be used when processing a purchase order?
A)Customer table
B)Employee table
C)Item table
D)Invoice Line table
Q2) The Create Invoices and Receive Customer Payments are in which baseline accounting system module?
A)Customers
B)Vendors
C)Employees
D)Banking
Q3) The big bang approach to customization involves
A)Piloting modules, testing, and resolving issues before moving on the next subsystem
B)Resolving issues on a small scale
C)Customizing and installing one module at a time
D)Customizing and installing all the modules for the company at the same time
Q4) A ________ identifies the differences between the baseline modules and the customization required to meet enterprise-specific needs.
Q5) List the events in the EspressoCoffee Receive Customer Payment DFD.
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Chapter 4: Accounting Systems and Business Processes
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Q1) Data flow diagrams are pictorial descriptions of business processes.
A)True
B)False
Q2) Annotate the Books Ga'Lore! Credit Sales narrative.
Q3) What are the five steps to create a level 0 data flow diagram?
Q4) What are the datastores (database tables)in the Order DFD?
A)Customer, Store Order Information, Customer Credit Request
B)Sales Order, Order Information, Item
C)Item Information, Customer Credit Information
D)Item, Customer, Sales Order, Sales Order Line
Q5) The last step in reading a data flow diagram is
A)Identify the data stores
B)Identify the agents
C)Trace the data flows
D)Identify the events
Q6) Create an Event-Agent-Database table for the Books Ga'Lore! Credit Sales Narrative.
Q7) A friend is taking this AIS course and is having trouble understanding the difference between the various levels of data flow diagrams. How do you explain to your friend the difference between a level-0, level-1, and level-2 DFD?
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Chapter 3: Accounting Interface: Database Forms, Queries, and Reports
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Q1) Query builder tools make it possible to build queries using programming code.
A)True
B)False
Q2) What is Structured Query Language or SQL?
Q3) Which database form design guideline involves executing a database query to retrieve data so the system can populate a form?
A)Enter data once
B)Data validation
C)Appropriate security measures
D)Auto entry
Q4) Database queries are ________ that retrieve data from the database.
Q5) Database reports display the formatted results of database queries.
A)True
B)False
Q6) The following accounting baseline modules use database forms except
A)Reports module
B)Customer module
C)Banking module
D)Vendor module
Q7) What is data validation? Provide an example. Page 10
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Chapter 2: Accounting Databases
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Q1) You are an intern in a large company. The company would like to improve the communications between the accountants and IT. Because of your background in AIS, you are asked to train the accountants. Your assignment is to describe how data flows through the accounting system architecture when a report is run against the database. Start with requesting the report.
Q2) What is referential integrity? What happens when a database does not have or enforce referential integrity?
Q3) Describe the types of relationships possible between tables in a relational database. Indicate whether each relationship is desirable in a relational database.
Q4) The ________ inserts, updates, and deletes data in the database.
Q5) According to the Pareto Principle, if you spend 80% of the time designing a database, you will spend 20% of your time maintaining the database.
A)True
B)False
Q6) What are the basic steps for creating an intersection table?
Q7) Time Worked
Q8) Data stored in a ________ may be current data, historical data, or future estimates.
Page 12
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Chapter 14: Database Design: ERD, REA, and SQL
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Q1) How are business entities and their relationships identified?
A)Determining the business rules for business transactions
B)Determining the entity identifiers
C)Normalizing the database
D)Analyzing business transactions
Q2) The database ________ creates the database.
Q3) SQL DML statements are used to build queries required for accounting and financial applications.
A)True
B)False
Q4) Which of the following is an example of a Data Definition Language command?
A)Insert
B)Update
C)Drop
D)Delete
Q5) Database anomalies are removed through ________ and/or database modeling.
Q6) What are the three realms of a database and what happens in each realm?
Q7) Many-to-many relationships are not problematic when building a database.
A)True
B)False
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Chapter 13: Accounting System Development
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Q1) ________ feasibility evaluates whether the current IT personnel and enterprise users can operate the new system hardware and software.
Q2) Control problem
Q3) Initial project feasibility analysis is usually summarized in a one-page document consisting of three sections: Issue/Opportunity, Rationale, and Cost.
A)True
B)False
Q4) A ________ determines the specific order and progression of how and when the phases of the SDLC are performed.
Q5) Which software methodology more closely reflects the methodology used in practice today for most systems development?
A)Prototyping methodology
B)ABC methodology
C)Spiral methodology
D)Waterfall methodology
Q6) What is the software development prototype methodology?
Q7) Design
Q8) Analyze
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Chapter 12: The Risk Intelligent Enterprise: Enterprise Risk Management
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Q1) What is the difference between unrewarded risks and rewarded risks?
Q2) Which of the following titles does not refer to someone in the C-Suite?
A)CIO: Chief Information Officer
B)CSO: Chief Sustainability Officer
C)CIA: Certified Internal Auditor
D)CFO: Chief Financial Officer
Q3) What percentage of CFOs provide advice on IT?
A)64%
B)48%
C)83%
D)72%
Q4) ________ risk is a risk that has the possibility of a positive payoff associate with it.
Q5) The company where you work is implementing risk management for spreadsheets. This includes adding a user log and change log to each spreadsheet. A co worker complains to you about having this information attached to spreadsheets. How do you explain the purpose of the these logs?
Q6) Application controls
Q8) List and define the eight interrelated ERM components. Page 15
Q7) What are the important questions to ask when assessing a risk's impact?
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Chapter 11: Cybersecurity
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Q1) Which legislation requires each federal agency to develop, document, and implement an agency-wide information security program?
A)Employee Privacy Issues
B)Federal Information Security Management Act of 2002 (FISMA)
C)Computer Fraud and Abuse Act
D)Federal Privacy Act of 1974
Q2) ________ firewall is a special type of firewall located on a server used to intercept and inspect all incoming messages prior to delivering them to the intended recipients.
Q3) The company where you work is opening offices in another state. Because the manager of the new office is determined to keep costs down, she does not want to purchase additional firewall software for the routers and bridges being installed behind the corporate firewall. The IT department has asked you for help. Prepare a memo explaining the need for additional firewalls.
Q4) What percent of breaches came from within a corporation?
A)20%
B)35%
C)50%
D)68%
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Chapter 10: Fraud and Internal Control
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Q1) Control ________ are control weaknesses.
Q2) The Sarbanes-Oxley Act of 2002, which would become known as SOX, created the ________ to oversee and regulate public companies and their auditors.
Q3) While COSO is a broad framework for internal control in general, COBIT provides the detailed IT processes necessary to provide IT controls for monitoring and evaluating the IT environment.
A)True
B)False
Q4) Integrity
Q5) To comply with SOX, companies must use a framework for evaluating internal control.
A)True
B)False
Q6) A(n)________ over financial reporting requires the auditor to conduct tests of controls to obtain evidence that internal control over financial reporting has operated effectively.
Q7) List and describe the principles for establishing an environment to effectively manage fraud risk.
Q8) What are the steps for building a HotSpot DFD?
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