Introduction to Accounting Information Systems
Exam Materials
Course Introduction
Introduction to Accounting Information Systems explores the fundamental concepts, components, and functions of information systems within the accounting environment. The course examines how organizations collect, process, store, and utilize accounting information to support decision-making and internal controls. Topics include systems design and documentation, transaction cycles, database management, cybersecurity, and the integration of technology in accounting processes. Students gain hands-on experience with accounting software and analyze real-world applications to understand how information systems contribute to effective and efficient financial management.
Recommended Textbook
Accounting Information Systems 9th Edition by Ulric J. Gelinas
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17 Chapters
2198 Verified Questions
2198 Flashcards
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Page 2
Chapter 1: Introduction to Accounting Information Systems
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115 Verified Questions
115 Flashcards
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Sample Questions
Q1) Describe each of the following items from the management problem structure:
a.Strategic planning
b.Tactical planning
c.Operations planning
Answer: Suggested answer:
a.Strategic planning has a long term time frame and involves such things as what business are we in; who are our customers; what is our competitive advantage; what products should we produce etc.b.Tactical planning is performed by mid-level managers to carry out the strategic plans.Data and reports are more summarized than in operational planning.Tactical planning requires a focus on the operational units of the firm but is broader in scope.c.Operations' planning involves supervisors using information from business events.The operations management personnel often use an aggregate of data related to several business events such as: shipments per day for the shipping manager, shipments received per day for the receiving manager, etc.
Q2) In the management hierarchy, the level that lies between strategic management and operations management is called ____________________ management. Answer: tactical
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Page 3
Chapter 2: Enterprise Systems
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140 Verified Questions
140 Flashcards
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Sample Questions
Q1) Goals of ERP include all of the following except
A)improved customer service
B)improvements of legacy systems
C)increased production
D)reduced production time
Answer: B
Q2) The value chain is a chain of activities performed by the organization to transform outputs into inputs valued by the customer.
A)True
B)False
Answer: False
Q3) Microsoft Dynamics Snap line of tools is an example of an Application Programming Interface.
A)True
B)False
Answer: True
Q4) The ______________________________ process includes events surrounding the purchase of goods from a vendor, the recognition of those costs, and the payment to the vendor
Answer: purchase-to-pay
Page 4
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Chapter 3: Electronic Business E-Business Systems
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113 Verified Questions
113 Flashcards
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Sample Questions
Q1) The AICPA Internet assurance program that includes a certification and seal is called VeriSign.
A)True
B)False
Answer: False
Q2) A type of intranet, which has been extended to limited external access, is referred to as an extranet.
A)True
B)False
Answer: True
Q3) Increased efficiency in the purchasing function from e-Business includes A)the seller soliciting pricing
B)automatic price checking by the computer
C)decreased electronic based business events
D)none of the above
Answer: B
Q4) A device that is not directly connected to the processing computer is referred to as a(n) ____________________ device.
Answer: offline
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Chapter 4: Documenting Information Systems
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108 Flashcards
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Sample Questions
Q1) A data flow diagram is a graphical representation of a system, which depicts the system's components, data flows and the sources, destinations and storage of data.
A)True
B)False
Q2) A symbol used in data flow diagrams to depict an entity or process within which incoming data flows are transformed into outgoing data flows is a(n):
A)data flow symbol
B)external entity symbol
C)bubble symbol
D)file symbol
Q3) In a physical data flow diagram, this is something within the system that transforms data.
A)data flow
B)data store
C)external entity
D)internal entity
Q4) ______________________________ are those persons, places, or things outside our system that send data to, or receive data from, our system.
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Chapter 5: Database Management Systems
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180 Verified Questions
180 Flashcards
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Sample Questions
Q1) A postal ZIP code is an example of which of the following coding schemes?
A)block code
B)serial code
C)hierarchical code
D)significant digit code
Q2) In an object-oriented database model, what types of objects can be stored through use of abstract data types, inheritance, and encapsulation?
A)simple
B)complex
C)both simple and complex
D)neither simple nor complex
Q3) In a(n) ____ database model, records are organized in a pyramid structure.
A)hierarchical
B)relational
C)network
D)object-oriented
Q4) Group Support Systems (GSS) focus on such functions as e-mail, scheduling, and document sharing.
A)True
B)False
Page 7
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Chapter 6: Relational Databases and Sql
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93 Flashcards
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Sample Questions
Q1) A missing value is called a non-null.
A)True
B)False
Q2) A(n) ____________________ in an accounting system can be classified as a resource, event, or agent about which data is collected.
Q3) The SELECT statement has all but one of the following parts
a.a list of attributes that we wish to SELECT from the database
b.a WHEN clause
c.a list of tables where these attributes can be found
d.a WHERE clause
Q4) REA stands for resources, entities and agents
A)True
B)False
Q5) Legacy systems do not usually have which of the following characteristics?
A)developed on previous hardware (and/or software) platforms
B)are easily adaptable to enterprise systems
C)have been used by an organization for a long period of time
D)all of the above are typical characteristics of legacy systems
Q6) The ____________________ command is used to add new tuples to a relation.
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Q7) Queries of a database are driven by ____________________ commands.
Chapter 7: Controlling Information Systems: Introduction to
Enterprise Risk Management and Internal Control
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161 Verified Questions
161 Flashcards
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Sample Questions
Q1) Monitoring is a process that assesses the quality of internal control performance over time.
A)True
B)False
Q2) Under the Sarbanes Oxley Act of 2002, the section on Auditor Independence establishes an independent board to oversee public company audits.
A)True
B)False
Q3) The section of Sarbanes Oxley that makes it a felony to knowingly destroy, alter, or create records and or documents with the intent to impede, obstruct, or influence an ongoing or contemplated federal investigation and offers legal protection to whistle blowers is:
A)Title V - Analysts Conflicts of Interests
B)Title VIII - Corporate and Criminal Fraud Accountability
C)Title IX - White-Collar Crime Penalty Enhancements
D)Title XI - Corporate Fraud and Accountability
Q4) A(n) ______________________________ is a program that secretly takes over another Internet -attached computer and then uses that computer to launch attacks that can't be traced to the creator.
Page 9
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Chapter 8: Controlling Information Systems: Introduction to Pervasive Controls
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157 Verified Questions
157 Flashcards
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Sample Questions
Q1) The ______________________ is charged with safeguarding the IT organization.
Q2) Forced vacations is a policy of requiring an employee to take leave from the job and substituting another employee in his or her place.
A)True
B)False
Q3) Data encryption is a process that codes data to make it readable to human eye.
A)True
B)False
Q4) The ______________________________ group is responsible for routing all work in to and out of the data center, correcting errors, and monitoring all error correction.
Q5) When segregation of duties cannot be effectively implemented because the organization is too small, we may rely on a more intensive implementation of other control plans such as personnel control plans.This is called:
A)collusion controls
B)compensatory controls
C)authorizing controls
D)inventory controls
Q6) The most common biometric devices read ____________________. Page 10
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Chapter 9: Controlling Information Systems: Business
Process and Application Controls
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126 Verified Questions
126 Flashcards
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Sample Questions
Q1) Which batch control total generally has no other purpose than control?
A)dollar totals
B)record counts
C)hash totals
D)item counts
Q2) Control ____________________ addresses the extent to which individual control plans achieve multiple control goals.
Q3) A(n) ____________________ digit is an extra digit that is added to an identification number to help control the accuracy with which the number is entered into a computer system.
Q4) Digital signatures addresses all of the following control goals except:
A)ensure security of resources
B)ensure input completeness
C)ensure input validity
D)ensure input accuracy
Q5) The most error-prone and inefficient steps in an operations or information process is master file updates.
A)True
B)False
Q6) A _________________ check is a variation of a limit check. Page 12
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Chapter 10: The Order Entrysales Oes Process
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128 Verified Questions
128 Flashcards
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Sample Questions
Q1) A data flow or event that causes a process to begin is called a:
A)tickler
B)trigger
C)document
D)validity check
Q2) The completed picking ticket file provides an audit trail of authorized inventory transfers made between the warehouse and the shipping department.
A)True
B)False
Q3) _______________________________________________________ segregates duties between the personnel who create the customer record and the personnel who create the sales order.
Q4) ______________________________ may reduce input errors by populating certain fields and rejecting incorrectly formatted fields, thereby preventing the customer service representative from omitting data or entering data with errors.
Q5) The first step in the order-to-cash process is
Q6) In the ER diagram for OE/S, STOCK_PICK triggers ____________________.
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Chapter 11: The Billingaccounts Receivable Cash Receipts
Barcr Process
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134 Flashcards
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Sample Questions
Q1) In a(n) ____________________ billing system, invoices are prepared upon acceptance of the customer order.
Q2) An organization can accelerate cash deposits and prevent lapping by _________________________.
Q3) In an organization in which the OE/S and B/AR/CR processes are separate processes, the B/AR/CR process usually accomplishes all of the following activities except:
A)picking goods in the warehouse
B)billing customers
C)managing customer accounts
D)securing payment of customer accounts
Q4) An invoice is a business document used to notify the customer of an obligation to pay the seller for merchandise which was ordered and shipped.
A)True
B)False
Q5) The ___________________________________ process supports the repetitive work routines of the credit department, the cashier, and the accounts receivable department.
Page 15
Q6) The acronym EFT stands for
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Chapter 12: The Purchasing Process
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131 Verified Questions
131 Flashcards
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Sample Questions
Q1) The purchasing manager usually performs major buying activities as well as performing the administrative duties of running a department.
A)True
B)False
Q2) The typical information flows in a purchasing process might include all of the following except:
A)a purchase requisition is sent from inventory control to the purchasing department
B)the purchase order is sent to the vendor
C)goods or services are received from the vendor
D)a copy of a receiving report is sent to the cashier
Q3) After the vendor has been selected, the buyer prepares a purchase order.
A)True
B)False
Q4) The purchasing process is part of the ____ process for a merchandising firm.
A)order-to-cash
B)purchase-to-pay
C)conversion
D)general ledger/financial reporting
Q5) In many organizations _____________________________ do the actual buying
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Chapter 13: Accounts Payablecash Disbursements Apcd Process
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104 Verified Questions
104 Flashcards
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Sample Questions
Q1) Non-invoiced payments include
A)payroll
B)income taxes
C)investments
D)all of the above
Q2) Which of the following activities would not occur when an inventory manager decides to return merchandise to a vendor?
A)the accounts payable department is notified
B)a credit memorandum is issued to the vendor
C)the warehouse is instructed to release the merchandise to the shipping department
D)a debit memorandum is prepared
Q3) ______________________________ is a process by which an organization pays for a purchase on the basis of the receipt of the goods.
Q4) The cash disbursements process uses payment vouchers as inputs to update the accounts payable master data.
A)True
B)False
Q5) The cashier usually reports to _________________________.
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Chapter 14: The Human Resources Process HR
Management and Payroll Processes
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118 Verified Questions
118 Flashcards
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Sample Questions
Q1) In a imprest system, the bank account is reimbursed for the exact amount of the disbursements made from the fund, rather than being reimbursed for round amounts.
A)True
B)False
Q2) Systems that allow employees to access personal as well as business related information and functions are known as self service systems.
A)True
B)False
Q3) Payroll tax deposits are initially remitted to:
A)government agencies
B)the bank
C)the general ledger process
D)the cashier
Q4) A payroll clearing account is used to transfer the exact amount necessary to cover payroll checks and related expenses.
A)True
B)False
Q5) Wages taxable under FICA are reported on Form ____________________.
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Chapter 15: Integrated Production Processes IPP
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106 Verified Questions
106 Flashcards
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Sample Questions
Q1) A process costing system attempts to assign costs to products based on the amount of service operations, such as purchase order preparation, material handling, storage time, wait time, and other nonvalue-added processes, that the products consume.
A)True
B)False
Q2) Which of the following is used to develop detailed machine- and labor-use schedules that consider available capacity?
A)capacity requirements planning (CRP)
B)capable to promise planning (CTP)
C)computer-aided process planning (CAPP)
D)computer-aided manufacturing (CAM)
Q3) The process of exploding the BOM results in a master production schedule.
A)True
B)False
Q4) An automated storage and retrieval system (AS/RS) is a computer-based cart system capable of delivering parts and tools among multiple work centers.
A)True
B)False
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Chapter 16: General Ledger and Business Reporting Glbr Process
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Sample Questions
Q1) The GL/BR process is an interacting structure of people, equipment, methods, and controls that is designed to accomplish both operations and information system functions.
A)True
B)False
Q2) XML is a generalized system for the customized tagging of data to enable the definition, transmission, and interpretation of data over the Internet.
A)True
B)False
Q3) The ___________________________________ data contains summarized information of all an organization's business event data.
Q4) ____________________ of financial information is a potential information use problem that may arise when changing account numbers and account number structure.
Q5) A(n) ______________________________ is an internal source document used to notify the general ledger to make an accounting entry.
Q6) The ____________________ notifies the business reporting process of investing and financing transaction activities
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Chapter 17: Acquiring and Implementing Accounting Information Systems
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Sample Questions
Q1) A(n)_________________________________ offers a traditional outsourcing mechanism whereby it hosts, manages, and provides access to application software and hardware over the Internet to multiple customers.
Q2) A direct cost is one that is directly attributable to the system or the system change, such as reduced overhead costs.
A)True
B)False
Q3) The removal of program errors is called debugging.
A)True
B)False
Q4) ____________________ is the assignment of an internal function to an outside vendor.
Q5) In which role might the accountant types help meet the organization's AIS needs by selecting the final system for purchase?
A)consultant
B)internal auditor
C)external auditor
D)none of the above
Q6) _________________________ are incurred only once to get the system operational. Page 22
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