Question 1

Which of the following statements is true?

Accepted Answer

A) All accounting systems in use today are computerized systems. 
B) All accounting systems, whether computerized or not, must capture data, process the data, and provide outputs 
C) It is not necessary for an accounting system to maintain summary information if it maintains detail information. 
D) The general ledger will be summarized and then posted to the subsidiary ledger. 
A) All accounting systems in use today are computerized systems. 
B) All accounting systems, whether computerized or not, must capture data, process the data, and provide outputs 
C) It is not necessary for an accounting system to maintain summary information if it maintains detail information. 
D) The general ledger will be summarized and then posted to the subsidiary ledger.

Question 2

A pictorial representation of business processes in which the actual flow and sequence of events in the process are presented in the diagram form - the start of the process, the steps within the process, and the finish of the process is referred to as:

Accepted Answer

A) System flowchart 
B) ER Diagram 
C) Process Map 
D) Data Flow Diagram 
A) System flowchart 
B) ER Diagram 
C) Process Map 
D) Data Flow Diagram

Question 3

A process map shows a circle with a letter or number in the middle.This symbol is used to show:

Accepted Answer

A) That there is a break in the process. 
B) That there is a decision to be made. 
C) That a process is starting. 
D) That there is an activity that will take place. 
A) That there is a break in the process. 
B) That there is a decision to be made. 
C) That a process is starting. 
D) That there is an activity that will take place.

Question 4

A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:

Accepted Answer

A) COBOL Coding 
B) Bar Coding 
C) Key Coding 
D) EOS Coding 
A) COBOL Coding 
B) Bar Coding 
C) Key Coding 
D) EOS Coding

Question 5

Which of the following statements is false related to client-server computing?

Accepted Answer

A) Tasks are assigned to either the server or the client based on the size of the task. 
B) A large number of client-server applications are moving toward a web-based model. 
C) The client is more efficient at manipulating subsets of data. 
D) The server is more efficient in managing large databases. 
A) Tasks are assigned to either the server or the client based on the size of the task. 
B) A large number of client-server applications are moving toward a web-based model. 
C) The client is more efficient at manipulating subsets of data. 
D) The server is more efficient in managing large databases.

Question 6

Which of the process map symbols is used to show the start and / or finish of a process?

Accepted Answer

A) Rectangle 
B) Oval 
C) Diamond 
D) Circle 
A) Rectangle 
B) Oval 
C) Diamond 
D) Circle

Question 7

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

Accepted Answer

A) Process maps 
B) Document flowcharts 
C) Entity relationship diagram 
D) Document creation map 
A) Process maps 
B) Document flowcharts 
C) Entity relationship diagram 
D) Document creation map

Question 8

What is the main difference between e-business and e-commerce?

Accepted Answer

A) E-business is the intercompany, computer-to-computer transfer of business documents, whereas e-commerce is the non-intercompany, computer-to-computer transfer of business documents 
B) An e-business is an online storefront, whereas e-commerce consists of the transactions that occur through the online storefront 
C) E-business refers to all forms of electronic business transactions and processing, whereas e-commerce is a type of e-business specific to online buying and selling 
D) There is no difference between the two terms and they are used interchangeably 
A) E-business is the intercompany, computer-to-computer transfer of business documents, whereas e-commerce is the non-intercompany, computer-to-computer transfer of business documents 
B) An e-business is an online storefront, whereas e-commerce consists of the transactions that occur through the online storefront 
C) E-business refers to all forms of electronic business transactions and processing, whereas e-commerce is a type of e-business specific to online buying and selling 
D) There is no difference between the two terms and they are used interchangeably

Question 9

Which of the following statements does not refer to a legacy system?

Accepted Answer

A) Includes source documents, journals, and ledgers. 
B) Have been in place for many years. 
C) Much time has been spent developing, maintaining, and customizing the system. 
D) Often based on old or inadequate technology. 
A) Includes source documents, journals, and ledgers. 
B) Have been in place for many years. 
C) Much time has been spent developing, maintaining, and customizing the system. 
D) Often based on old or inadequate technology.

Question 10

Which of the following is not one of the advantages of maintaining the legacy systems?

Accepted Answer

A) Legacy systems are inexpensive to maintain. 
B) The system contains invaluable historical data that may be difficult to integrate into a new system. 
C) The system is well supported and understood by existing personnel who are already trained to use the system. 
D) The system has been customized to meet specific needs of the organization. 
A) Legacy systems are inexpensive to maintain. 
B) The system contains invaluable historical data that may be difficult to integrate into a new system. 
C) The system is well supported and understood by existing personnel who are already trained to use the system. 
D) The system has been customized to meet specific needs of the organization.

Question 11

Which of the following is not an example of cloud computing?

Accepted Answer

A) The current method that Apple now uses to manage iTunes. 
B) Google's Gmail - e-mail software. 
C) Purchasing songs from iTunes and downloading those songs onto your computer. 
D) Email accounts such as Yahoo. 
A) The current method that Apple now uses to manage iTunes. 
B) Google's Gmail - e-mail software. 
C) Purchasing songs from iTunes and downloading those songs onto your computer. 
D) Email accounts such as Yahoo.

Question 12

The advantages to real-time processing include:

Accepted Answer

A) As the data are entered, the system checks for input errors - therefore, errors can be corrected immediately. 
B) Information is provided to users on a timely basis. 
C) All files are constantly up-to-date. 
D) All of the above are advantages. 
A) As the data are entered, the system checks for input errors - therefore, errors can be corrected immediately. 
B) Information is provided to users on a timely basis. 
C) All files are constantly up-to-date. 
D) All of the above are advantages.

Question 13

In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?

Accepted Answer

A) Systems flowchart 
B) Process map 
C) Data flow diagram 
D) Entity relationship diagram 
A) Systems flowchart 
B) Process map 
C) Data flow diagram 
D) Entity relationship diagram

Question 14

The choice of accounting information system will depend on all of the following except:

Accepted Answer

A) The size of the organization 
B) The philosophy of management 
C) The ability of the company to capture information 
D) The nature of its processes 
A) The size of the organization 
B) The philosophy of management 
C) The ability of the company to capture information 
D) The nature of its processes

Question 15

This document system is a pictorial representation of the logical structure of databases.It identifies the entities, the attributes of the entities, and the relationship between the entities.

Accepted Answer

A) Entity Relationship Diagram 
B) System Flowchart 
C) Entity Flowchart 
D) Process Map 
A) Entity Relationship Diagram 
B) System Flowchart 
C) Entity Flowchart 
D) Process Map

Question 16

The book of original entry for any transaction not recorded in a special journal is the:

Accepted Answer

A) Special Ledger 
B) General Ledger 
C) General Journal 
D) Subsidiary Journal 
A) Special Ledger 
B) General Ledger 
C) General Journal 
D) Subsidiary Journal

Question 17

An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?

Accepted Answer

A) Real-time processing 
B) Point of sale processing 
C) Batch processing 
D) Sequential processing 
A) Real-time processing 
B) Point of sale processing 
C) Batch processing 
D) Sequential processing

Question 18

Documentation of the accounting system allows:

Accepted Answer

A) The accountant to analyze and understand the procedures and business process and the systems that capture and record the accounting data. 
B) The non-accountant to create a picture or chart of what should happen within the accounting system. 
C) The investor to see inside the accounting system so that he / she can better understand the financial statements. 
D) The accountant to determine which financial statements will be necessary to properly report the results of operations. 
A) The accountant to analyze and understand the procedures and business process and the systems that capture and record the accounting data. 
B) The non-accountant to create a picture or chart of what should happen within the accounting system. 
C) The investor to see inside the accounting system so that he / she can better understand the financial statements. 
D) The accountant to determine which financial statements will be necessary to properly report the results of operations.

Question 19

All of the following are disadvantages to a cloud-based system except:

Accepted Answer

A) Fewer manual controls over reporting transactions 
B) Fewer IT employees would be needed to maintain the system 
C) Increased risk of fraudulent activities 
D) The system relies heavily on the functionality of the host server 
A) Fewer manual controls over reporting transactions 
B) Fewer IT employees would be needed to maintain the system 
C) Increased risk of fraudulent activities 
D) The system relies heavily on the functionality of the host server

Question 20

Which of the following statements is not true?

Accepted Answer

A) Accounting information systems must maintain both detail and summary information. 
B) Business processes may vary from company to company. 
C) Regardless of the extent of computerization, all accounting information systems must capture data from the transactions within business processes. 
D) Business processes categorized as expenditure processes are not intended to be processes that serve customers. 
A) Accounting information systems must maintain both detail and summary information. 
B) Business processes may vary from company to company. 
C) Regardless of the extent of computerization, all accounting information systems must capture data from the transactions within business processes. 
D) Business processes categorized as expenditure processes are not intended to be processes that serve customers.

Which of the following statements is true?

A pictorial representation of business processes in which the actual flow and sequence of events in the process are presented in the diagram form - the start of the process, the steps within the process, and the finish of the process is referred to as:

A process map shows a circle with a letter or number in the middle.This symbol is used to show:

A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:

Which of the following statements is false related to client-server computing?

Which of the process map symbols is used to show the start and / or finish of a process?

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

What is the main difference between e-business and e-commerce?

Which of the following statements does not refer to a legacy system?

Which of the following is not one of the advantages of maintaining the legacy systems?

Which of the following is not an example of cloud computing?

The advantages to real-time processing include:

In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?

The choice of accounting information system will depend on all of the following except:

This document system is a pictorial representation of the logical structure of databases.It identifies the entities, the attributes of the entities, and the relationship between the entities.

The book of original entry for any transaction not recorded in a special journal is the:

An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?

Documentation of the accounting system allows:

All of the following are disadvantages to a cloud-based system except:

Which of the following statements is not true?

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Erp Systems

Auditing Information Technology Bases Processes

Revenue and Cash Collection Processes

Expenditures Processes and Controls - Purchases

Expenditures Processes and Controls Payroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

Ecommerce and Ebusiness

Filters

Exam 2: Foundational Concepts of the AIS

Which of the following statements is true?

A pictorial representation of business processes in which the actual flow and sequence of events in the process are presented in the diagram form - the start of the process, the steps within the process, and the finish of the process is referred to as:

A process map shows a circle with a letter or number in the middle.This symbol is used to show:

A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:

Which of the following statements is false related to client-server computing?

Which of the process map symbols is used to show the start and / or finish of a process?

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

What is the main difference between e-business and e-commerce?

Which of the following statements does not refer to a legacy system?

Which of the following is not one of the advantages of maintaining the legacy systems?

Which of the following is not an example of cloud computing?

The advantages to real-time processing include:

In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?

The choice of accounting information system will depend on all of the following except:

This document system is a pictorial representation of the logical structure of databases.It identifies the entities, the attributes of the entities, and the relationship between the entities.

The book of original entry for any transaction not recorded in a special journal is the:

An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?

Documentation of the accounting system allows:

All of the following are disadvantages to a cloud-based system except:

Which of the following statements is not true?

Introduction to AIS

Fraud, Ethics, and Internal Control

Internal Controls and Risks in IT Systems

IT Governance

Erp Systems

Auditing Information Technology Bases Processes

Revenue and Cash Collection Processes

Expenditures Processes and Controls - Purchases

Expenditures Processes and Controls Payroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

Ecommerce and Ebusiness

Filters