ACCOUNTING

INFORMATION SYSTEMS
POWERED BY: ASA ACADEMIC
COMMITTEE (MAIN & CITY)
REVISION TEST BANK
(MULITIPLE CHOICE & T/F)

ACCOUNTING STUDENTS’ ASSOCIATION

(ASA) 2020/2021
 ACCOUNTING INFORMATION SYSTEMS

Lesson One
Accounting Information System Overview

TRUE/FALSE QUESTIONS
1. Information is a business resource.
ANS: T

2. An information system is an example of a natural system.

ANS: F

3. Transaction processing systems convert non-financial transactions into financial transactions.

ANS: F

4. Information lacking reliability may still have value.

ANS: F

5. A balance sheet prepared in conformity with GAAP is an example of discretionary reporting.

ANS: F

6. The Management Reporting System provides the internal financial information needed to manage
a business.
ANS: T

7. Most of the inputs to the General Ledger System come from the Financial Reporting System.
ANS: F

8. When preparing discretionary reports, organizations can choose what information to report and
how to present it.
ANS: T

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ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

9. Retrieval is the task of permanently removing obsolete or redundant records from the database.
ANS: F

10. Systems development represents 80 to 90 percent of the total cost of a computer system.
ANS: F

11. The database administrator is responsible for the security and integrity of the database.
ANS: T

12. A backbone system is completely finished, tested, and ready for implementation.
ANS: F

13. The internal auditor represents the interests of third-party outsiders.

ANS: F

14. Information Technology (IT) audits can be performed by both internal and external auditors.
ANS: T

15. The single largest user of computer services is the personnel function.
ANS: F

16. Increased control is one of the key advantages of distributed data processing.
ANS: F

17. The flat-file approach is most often associated with so-called legacy systems.
ANS: T

18. In a flat-file system, files are easily shared by users.

ANS: F

19. Legacy systems were eliminated in the effort to make systems Y2K compliant.

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

ANS: F

20. One of the greatest disadvantages of database systems is that all data is always available to all
users. ANS: F
21. Under SOX legislation auditors are no longer allowed to provide consulting services to audit clients.
ANS: T

22. Under SOX legislation auditors are no loger allowed to provide consulting services to their clients.
ANS: F They cannot provide such services to audit clients but may still provide them to non-audit
clients

MULTIPLE CHOICES QUESTIONS

1. Data differ from information in which way?
a. Data are output, and information is input.
b. Information is output, and data are input.
c. Data are meaningful bits of information.
d. There is no difference.
Ans: B

2. Which of the following is NOT a characteristic that makes information useful?

a. It is reliable.
b. It is timely.
c. It is inexpensive.
d. It is relevant.
Ans: C

3. Which of the following is a primary activity in the value chain?

a. purchasing
b. accounting
c. post-sales service
d. human resource management
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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

Ans: C (because Service is a primary activity)

4. Which transaction cycle includes interactions between an organization and its suppliers?
a. revenue cycle
b. expenditure cycle
c. human resources/payroll cycle
d. general ledger and reporting system
Ans: B

5. Which of the following is NOT a means by which information improves decision making?
a. increases information overload
b. reduces uncertainty
c. provides feedback about the effectiveness of prior decisions
d. identifies situations requiring management action
Ans: A

6. In the value chain concept, upgrading IT is considered what kind of activity?

a. primary activity
b. support activity
c. service activity
d. structured activity
Ans: B support activity [Correct. Technology activities, including investing in IT, are considered
a support activity.

7. In which cycle does a company ship goods to customers?

a. production cycle
b. financing cycle
c. revenue cycle
d. expenditure cycle

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

Ans: B revenue cycle [Correct. The revenue cycle involves interactions between an organization
and its customers, such as shipping them goods.]

8. Which of the following is a function of an AIS?

a. reducing the need to identify a strategy and strategic position
b. transforming data into useful information
c. allocating organizational resources
d. automating all decision making
Ans: B transforming data into useful information [Correct. This is one of the primary functions of
an AIS.]

9. A firm, its suppliers, and its customers collectively form which of the following?
a. supply chain
b. value chain
c. ERP system
d. AIS
Ans: A supply chain [Correct. The supply chain is made up of the firm, its suppliers, and
customers.]

10. A report telling how well all approved vendors have performed in the prior 12 months is
information that is MOST needed in which business process?
a. paying vendors
b. acquiring inventory
c. selling merchandise
d. paying employees
Ans: b. acquiring inventory [Correct. Companies want to acquire inventory from companies that
have performed well in the past. A vendor performance report would disclose whether the vendor
shipped inventory on time, whether the inventory was of the requested quality, whether the prices
were as agreed upon, etc.]

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

11. Which of the following is NOT a financial transaction?

a. purchase of products
b. cash receipts
c. update valid vendor file
d. sale of inventory
Ans: C

12. The following are subsystems of the Accounting Information System, EXCEPT
a. Transaction Processing System.
b. Human Resources System.
c. General Ledger/Financial Reporting System.
d. Management Reporting System
Ans: B

13. Which of the following is NOT a purpose of the Transaction Processing System?
a. managing and reporting on the status of financial investments
b. converting economic events into financial transactions
c. distributing essential information to operations personnel to support their daily operations
d. recording financial transactions in the accounting record
Ans: A

14. The objectives of the data collection activity of the general model for Accounting
Information Systems are to collect data that are
a. relevant and redundant.
b. efficient and objective.
c. efficient and redundant.
d. efficient and relevant
Ans: D

15. Which of the following is NOT a characteristic of effective information?

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ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

a. relevance
b. accuracy
c. summarization
d. precision
Ans: D

16. Which of the following is NOT a database management task?

a. retrieval
b. storage
c. summarization
d. deletion
Ans: C

17. When viewed from the highest to most elemental level, the data hierarchy is
a. attribute, record, file.
b. record, attribute, key.
c. file, record, attribute.
d. file, record, key.
e. key, record, file.
Ans: C

18. Which is NOT an accountant’s primary role in information systems?

a. system user
b. system auditor
c. system designer
d. system programmer
Ans: D

19. Which of the following is NOT an objective of all information systems?

a. support for the stewardship function of management

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

b. support for management decision making

c. support for the day-to-day operations of the firm
d. all of the above are objectives
Ans: D

20. Which of the following best describes the activities of the materials management
function?
a. purchasing, receiving, and inventory control
b. receiving, sales, distribution, and purchasing
c. receiving, storage, purchasing, and accounts payable
d. purchasing, receiving, and storage
e. purchasing, storage, and distribution
Ans: D

21. Which of the following best describes the activities of the production function?
a. maintenance, inventory control, and production planning
b. production planning, quality control, manufacturing, and cost accounting
c. quality control, production planning, manufacturing, and payroll
d. maintenance, production planning, storage, and quality control
e. manufacturing, quality control, and maintenance
Ans: E

22. Which of the following best describes the activities of the accounting function?
a. inventory control, accounts payable, fixed assets, and payroll
b. fixed assets, accounts payable, cash disbursements, and cost accounting
c. purchasing, cash receipts, accounts payable, cash disbursements, and payroll
d. inventory control, cash receipts, accounts payable, cash disbursements, and payroll
e. inventory control, cost accounting, accounts payable, cash disbursements, and payroll
Ans: A

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

23. Which statement best describes the issue of distributed data processing (DDP)?
a. The centralized and DDP approaches are mutually exclusive; an organization must choose one
approach or the other.
b. The philosophy and objective of the organization’s management will determine the extent of
DDP in the firm.
c. In a minimum DDP arrangement, only data input and output are distributed, leaving the tasks of
data control, data conversion, database management, and data processing to be centrally managed.
d. The greatest disadvantage of a totally distributed environment is that the distributed information
processing unit locations are unable to communicate and coordinate their activities.
e. Although hardware (such as computers, database storage, and input/output terminals) can be
effectively distributed, the systems development and maintenance tasks must remain centralized
for better control and efficiency
Ans: B

24. Which of the following is a disadvantage of distributed data processing?

a. End-user involvement in systems operation is decreased.
b. Disruptions due to mainframe failures are increased.
c. The potential for hardware and software incompatibility across the organization is increased.
d. The time between project request and completion is increased.
e. All of the above are disadvantages.
Ans: C

25. Which of the following is not a business resource?

a. raw material
b. labor
c. information
d. all are business resources
ANS: D

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

26. Which level of management is responsible for short-term planning and coordination of
activities necessary to accomplish organizational objectives?
a. operations management
b. middle management
c. top management
d. line management
ANS: B

27. Which level of management is responsible for controlling day-to-day operations?

a. top management
b. middle management
c. operations management
d. executive management
ANS: C

28. The ability to achieve the goals of a system depends upon the effective functioning and
harmonious interaction between its subsystems. This is called
a. system decomposition
b. system redundancy
c. backup system
d. subsystem interdependency
ANS: D

29. The value of information for users is determined by all of the following but
a. reliability
b. relevance
c. convenience
d. completeness
ANS: C

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

30. An example of a nonfinancial transaction is

a. sale of products
b. cash disbursement
c. log of customer calls
d. purchase of inventory
ANS: C

31. An example of a financial transaction is

a. the purchase of computer
b. a supplier’s price list
c. a delivery schedule d. an employee benefit brochure
ANS: A

32. Which subsystem is not part of the Accounting Information System?

a. Transaction Processing System
b. Expert System
c. General Ledger/Financial Reporting System
d. Management Reporting System
ANS: B

33. The major difference between the Financial Reporting System (FRS) and the Management
Reporting System (MRS) is the
a. FRS provides information to internal and external users; the MRS provides information to
internal users
b. FRS provides discretionary information; the MRS provides nondiscretionary information
c. FRS reports are prepared using information provided by the General Ledger System; the MRS
provides information to the General Ledger System
d. FRS reports are prepared in flexible, nonstandardized formats; the MRS reports are prepared in
standardized, formal formats
ANS: A

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

34. The purpose of the Transaction Processing System includes all of the following except
a. converting economic events into financial transactions
b. recording financial transactions in the accounting records
c. distributing essential information to operations personnel to support their daily operations
d. measuring and reporting the status of financial resources and the changes in those resources
ANS: D

35. The Transaction Processing System includes all of the following cycles except
a. the revenue cycle
b. the administrative cycle
c. the expenditure cycle
d. the conversion cycle
ANS: B

36. The primary input to the Transaction Processing System is

a. a financial transaction
b. an accounting record
c. an accounting report
d. a nonfinancial transaction
ANS: A

37. When designing the data collection activity, which type of data should be avoided?
a. data that is relevant
b. data that is efficient c. data that is redundant
d. data that is accurate
ANS: C

38. The most basic element of useful data in the database is

a. the record

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

b. the key
c. the file
d. the attribute
ANS: D

39. In a database, a complete set of attributes for a single occurrence of an entity class is called
a. a key
b. a file
c. a record
d. a character
ANS: C

40. Effective information has all of the following characteristics except

a. relevance
b. completeness
c. summarization
d. structure
ANS: D

41. Database management tasks do not include

a. summarization
b. storage
c. retrieval
d. deletion
ANS: A

42. The author distinguishes between the Accounting Information System and the management
Information System based on
a. whether the transactions are financial or nonfinancial
b. whether discretionary or nondiscretionary reports are prepared

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

c. the end users of the reports

d. the organizational structure of the business
ANS: A

43. Which activity is not part of the finance function?

a. cash receipts
b. portfolio management
c. credit
d. general ledger
ANS: D

44. Market research and advertising are part of which business function?
a. materials management b. finance
c. marketing
d. production
ANS: C

45. Which function manages the financial resources of the firm through portfolio management,
banking, credit evaluation, and cash receipts and disbursements?
a. accounting
b. finance
c. materials management
d. distribution
ANS: B

46. Which of the following is not part of the accounting function?

a. managing the financial information resource of the firm
b. capturing and recording transactions in the database
c. distributing transaction information to operations personnel
d. managing the physical information system of the firm

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

ANS: D

47. The term “accounting independence” refers to

a. data integrity
b. separation of duties, such as record keeping and custody of physical resources
c. generation of accurate and timely information
d. business segmentation by function
ANS: B

48. In the distributed data processing approach

a. computer services are consolidated and managed as a shared organization resource
b. the computer service function is a cost center
c. the end users are billed using a charge-back system
d. computer services are organized into small information processing units under the control of
end users
ANS: D

49. The data control group is responsible for

a. performing the day-to-day processing of transactions
b. security and integrity of the database
c. liaison between the end user and data processing
d. providing safe storage for off-line data files
ANS: C

50. Data processing does not involve

a. data control
b. computer operations
c. system maintenance
d. data conversion
ANS: C

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

51. Independent auditing is performed by

a. external auditors
b. internal accountants
c. licensed auditors
d. third-party accountants
ANS: A

52. Which individual is least involved in new systems development?

a. systems analyst
b. external auditor
c. end user
d. data librarian
ANS: D

53. The objectives of all information systems include all of the following except
a. support for the stewardship function of management
b. evaluating transaction data
c. support for the day-to-day operations of the firm
d. support for management decision making
ANS: B

54. Which individuals may be involved in the Systems Development Life Cycle?
a. accountants
b. systems professionals
c. end users
d. all of the above
ANS: D

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

55. An appraisal function housed within the organization that performs a wide range of services
for management is
a. internal auditing
b. data control group
c. external auditing
d. database administration
ANS: A

56. Advantages of a database system include all of the following except

a. elimination of data redundancy
b. open access to all data by all users
c. single update for changes in data
d. confidence that all data is current
ANS: B

57. Disadvantages of distributed data processing include all of the following except
a. mismanagement of organization wide resources
b. hardware and software incompatibility
c. cost reductions
d. difficulty in hiring qualified IT professionals
ANS: C

58. Advantages of distributed data processing include each of the following except
a. cost reductions
b. better management of organization resources
c. improved operational efficiency
d. increased user satisfaction
ANS: B

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

59. Disadvantages of the distributed data processing approach include all of the following except
a. possible mismanagement of organization resources
b. redundancy of tasks
c. software incompatibility
d. system is not responsive to the user’s situation
ANS: D

60. ERP packages include all of the following modules except

a. human resources
b. general ledger
c. inventory management
d. they include all of the above
ANS: D

61. All of the following are external end users except

a. cost accountants
b. creditors
c. stockholders
d. tax authorities
ANS: A

62. Useful information must possess all of the following characteristics except
a. relevance
b. timelessness
c. accuracy
d. completeness
ANS: B

63. The objectives of an information system include each of the following except
a. support for the stewardship responsibilities of management

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

b. furthering the financial interests of shareholders

c. support for management decision making
d. support for the firm’s day-to-day operations
ANS: B

64. Accountants play many roles relating to the accounting information system, including all of
the following except
a. system users
b. system designers
c. system auditors
d. system converters
ANS: D

65. Which of the following is not a business resource?

a. raw material
b. labor
c. information
d. all are business resources
ANS: D

66. Which level of management is responsible for short-term planning and coordination of activities
necessary to accomplish organizational objectives?
a. operations management
b. middle management
c. top management
d. line management
ANS: B

67. Which level of management is responsible for controlling day-to-day operations?

a. top management
b. middle management

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

c. operations management
d. executive management
ANS: C

68. The ability to achieve the goals of a system depends upon the effective functioning and harmonious
interaction between its subsystems. This is called
a. system decomposition
b. system redundancy
c. backup system
d. subsystem interdependency
ANS: D

69. The value of information for users is determined by all of the following but
a. reliability
b. relevance
c. convenience
d. completeness
ANS: C

70. An example of a nonfinancial transaction is

a. sale of products
b. cash disbursement
c. log of customer calls
d. purchase of inventory
ANS: C

71. An example of a financial transaction is

a. the purchase of computer
b. a supplier’s price list
c. a delivery schedule
d. an employee benefit brochure

COMPILED BY:
ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

ANS: A

72. Which subsystem is not part of the Accounting Information System?

a. Transaction Processing System
b. Expert System
c. General Ledger/Financial Reporting System
d. Management Reporting System
ANS: B

73. The major difference between the Financial Reporting System (FRS) and the Management Reporting
System (MRS) is the
a. FRS provides information to internal and external users; the MRS provides information to internal users
b. FRS provides discretionary information; the MRS provides nondiscretionary information
c. FRS reports are prepared using information provided by the General Ledger System; the MRS provides
information to the General Ledger System
d. FRS reports are prepared in flexible, non standardized formats; the MRS reports are prepared in
standardized, formal formats
ANS: A

74. The purpose of the Transaction Processing System includes all of the following except
a. converting economic events into financial transactions
b. recording financial transactions in the accounting records
c. distributing essential information to operations personnel to support their daily operations
d. measuring and reporting the status of financial resources and the changes in those resources
ANS: D

75. The Transaction Processing System includes all of the following cycles except
a. the revenue cycle
b. the administrative cycle
c. the expenditure cycle
d. the conversion cycle

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

ANS: B

76. The primary input to the Transaction Processing System is

a. a financial transaction
b. an accounting record
c. an accounting report
d. a nonfinancial transaction
ANS: A

77. When designing the data collection activity, which type of data should be avoided?
a. data that is relevant
b. data that is efficient
c. data that is redundant
d. data that is accurate
ANS: C

78. The most basic element of useful data in the database is

a. the record
b. the key
c. the file
d. the attribute
ANS: D
79. In a database, a complete set of attributes for a single occurrence of an entity class is called
a. a key
b. a file
c. a record
d. a character
ANS: C

80. Effective information has all of the following characteristics except

a. relevance

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ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

b. completeness
c. summarization
d. structure
ANS: D

81. Database management tasks do not include

a. summarization
b. storage
c. retrieval
d. deletion
ANS: A

82. The author distinguishes between the Accounting Information System and the management
Information System based on
a. whether the transactions are financial or nonfinancial
b. whether discretionary or nondiscretionary reports are prepared
c. the end users of the reports
d. the organizational structure of the business
ANS: A

83. Which activity is not part of the finance function?

a. cash receipts
b. portfolio management
c. credit
d. general ledger
ANS: D

84. Market research and advertising are part of which business function?
a. materials management
b. finance
c. marketing

COMPILED BY:
ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

d. production
ANS: C

85. Which function manages the financial resources of the firm through portfolio management, banking,
credit evaluation, and cash receipts and disbursements?
a. accounting
b. finance
c. materials management
d. distribution
ANS: B

86. Which of the following is not part of the accounting function?

a. managing the financial information resource of the firm
b. capturing and recording transactions in the database
c. distributing transaction information to operations personnel
d. managing the physical information system of the firm
ANS: D

87. The term “accounting independence” refers to

a. data integrity
b. separation of duties, such as record keeping and custody of physical resources
c. generation of accurate and timely information
d. business segmentation by function
ANS: B
88. In the distributed data processing approach
a. computer services are consolidated and managed as a shared organization resource
b. the computer service function is a cost center
c. the end users are billed using a charge-back system
d. computer services are organized into small information processing units under the control of end users
ANS: D

COMPILED BY:
ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

89. The data control group is responsible for

a. performing the day-to-day processing of transactions
b. security and integrity of the database
c. liaison between the end user and data processing
d. providing safe storage for off-line data files
ANS: C

90. Data processing does not involve

a. data control
b. computer operations
c. system maintenance
d. data conversion
ANS: C

91. Independent auditing is performed by

a. external auditors
b. internal accountants
c. licensed auditors
d. third-party accountants
ANS: A

92. Which individual is least involved in new systems development?

a. systems analyst
b. external auditor
c. end user
d. data librarian
ANS: D

93. The objectives of all information systems include all of the following except
a. support for the stewardship function of management
b. evaluating transaction data

COMPILED BY:
ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
 ACCOUNTING INFORMATION SYSTEMS

c. support for the day-to-day operations of the firm

d. support for management decision making
ANS: B

94. Which individuals may be involved in the Systems Development Life Cycle?
a. accountants
b. systems professionals
c. end users
d. all of the above
ANS: D

95. An appraisal function housed within the organization that performs a wide range of services for
management is
a. internal auditing
b. data control group
c. external auditing
d. database administration
ANS: A

96. Advantages of a database system include all of the following except

a. elimination of data redundancy
b. open access to all data by all users
c. single update for changes in data
d. confidence that all data is current
ANS: B

97. Disadvantages of distributed data processing include all of the following except
a. mismanagement of organization wide resources
b. hardware and software incompatibility
c. cost reductions
d. difficulty in hiring qualified IT professionals

COMPILED BY:
ASA PRESIDENT - CITY CAMPUS (FRANK NSAAKO) &
ACADEMIC COMMITTEE HEAD – MAIN CAMPUS (EMMANUEL AGBEVIVI)
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ANS: C

98. Advantages of distributed data processing include each of the following except
a. cost reductions
b. better management of organization resources
c. improved operational efficiency
d. increased user satisfaction
ANS: B

99. Disadvantages of the distributed data processing approach include all of the following except
a. possible mismanagement of organization resources
b. redundancy of tasks
c. software incompatibility
d. system is not responsive to the user’s situation
ANS: D

100. ERP packages include all of the following modules except

a. human resources
b. general ledger
c. inventory management
d. they include all of the above
ANS: D

101. All of the following are external end users except

a. cost accountants
b. creditors
c. stockholders
d. tax authorities
ANS: A

102. Useful information must possess all of the following characteristics except

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a. relevance
b. timelessness
c. accuracy
d. completeness
ANS: B

103. The objectives of an information system include each of the following except
a. support for the stewardship responsibilities of management
b. furthering the financial interests of shareholders
c. support for management decision making
d. support for the firm’s day-to-day operations
ANS: B

104. Accountants play many roles relating to the accounting information system, including all of the
following except
a. system users
b. system designers
c. system auditors
d. system converters
ANS: D

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Lesson 2
Accounting Databases

1. The data attributes that a particular user has permission to access are defined by the
a. operating system view.
b. systems design view.
c. database schema.
d. user view.
e. application program
Ans: D

2. The database approach has several unique characteristics not found in traditional (flat-
file) systems. Which of the following statements does not apply to the database model?
a. Database systems have data independence; that is, the data and the programs are maintained
separately except during processing.
b. Database systems contain a data-definition language that helps describe each schema and
subschema.
c. The database administrator is the part of the software package that instructs the operating aspects
of the program when data are retrieved.
d. A primary goal of database systems is to minimize data redundancy.
e. Database systems provide increased accessibility to data and flexibility in its usage.

3. One of the first steps in the creation of a relational database is to

a. integrate accounting and nonfinancial data.
b. plan for increased secondary storage capacity.
c. order data-mining software that will facilitate data retrieval.
d. create a data model of the key entities in the system.
e. construct the physical user view using SQL.

4. Database currency is achieved by a. implementing partitioned databases at remote sites.

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a. implementation partitioned databases at remote site

b. employing data-cleansing techniques.
c. ensuring that the database is secure from accidental entry.
d. an external auditor’s reconciliation of reports from multiple sites.
e. a database lockout that prevents multiple simultaneous access.
Ans: A

5. The installation of a database management system is likely to have the least impact on
a. data redundancy.
b. entity-wide sharing of common data.
c. exclusive ownership of data.
d. the logic needed to solve a problem in an application program.
e. the internal controls over data access.
Ans: D the database installation has least impact on the logic required to get the solution of problem
for an application program as its purpose is not to bring in changes in logic but to ensure the all
the programs are successfully installed in place

6. The functions of a database administrator are

a. database planning, data input preparation, and database design.
b. data input preparation, database design, and database operation.
c. database design, database operation, and equipment operations.
d. database design, database implementation, and database planning.
e. database operations, database maintenance, and data input preparation.
Ans: D it features include database planning, design and Implementation.

7. A relational database system contains the following inventory data: part number,
description, quantity on-hand, and reorder point. These individual items are called
a. attributes.
b. relations.
c. associations.

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d. occurrences.

8. Which of the following is a characteristic of a relational database system?

a. All data within the system are shared by all users to facilitate integration.
b. Database processing follows explicit links that are contained within the records.
c. User views limit access to the database.
d. Transaction processing and data warehousing systems share a common databas.
Ans: C

9. Database entities
a. may contain zero or many occurrences.
b. are represented as verbs in an ER diagram.
c. may represent both physical assets and intangible phenomena.
d. are often defined by common attributes that also define other entities.
e. are unique to a specific user view
Ans: C

10. A transitive dependency

a. is a database condition that is resolved through special monitoring software.
b. is a name given to one of the three anomalies that result from unnormalized database tables.
c. can exist only in a table with a composite primary key.
d. cannot exist in tables that are normalized at the 2NF level.
e. is none of the above.
Ans: e

11. A partial dependency

a. is the result of simultaneous user requests for the same data in a partitioned database
environment.
b. is a name given to one of the three anomalies that result from unnormalized database tables.
c. can exist only in a table with a composite primary key.

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d. may exist in tables that are normalized at the 2NF level.

e. is none of the above.
Ans: B partial dependency can occurs when the attribute in the database tables are partially
dependent on primary.

12. Repeating group data

a. is a form of data redundancy common to replicated databases in a distributed database
environment. b. is a name given to one of the three anomalies that result from unnormalized
database tables.
c. can exist only in a table with a composite primary key.
d. cannot exist in tables that are normalized at the 2NF level.
e. is none of the above.
Ans: D

13. The database model most likely to be used in the development of a modern (not legacy)
system is
a. hierarchical
b. structured
c. relational
d. network
e. navigational
Ans: C

14. Which of the following is least likely to be an attribute of an employee table in a

normalized database?
a. employee name
b. employee address
c. employee number
d. employee supervisor’s name
e. all of these would be attributes of the employee table in a normalized database.

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Ans: D

15. The advantages to using a partitioned database approach include all of the following
EXCEPT
a. the possibility for the deadlock phenomenon is reduced.
b. user control is increased.
c. transaction processing time is decreased.
d. the potential for wide-scale disaster is reduced.
e. these are all advantages of partitioned databases.
Ans: A

16. Of the following, select the attribute that would be the best primary key in an inventory
table.
a. ITEM NAME
b. ITEM LOCATION
c. ITEM COST
d. ITEM NUMBER
e. ITEM SUPPLIER

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Lesson 3
Database form, Queries and Records / Relational Database

1. The relational data model portrays data as being stored in __________.

a. hierarchies
b. tables
c. objects
d. files
Ans: b. tables (Correct. The relational data model portrays data as being stored in a table or relation
format.)

2. How a user conceptually organizes and understands data is referred to as the __________.
a. physical view
b. logical view
c. data model view
d. data organization view
Ans: b. logical view (Correct. The logical view shows how a user conceptually organizes and
understands data.)

3. What is each row in a relational database table called?

a. relation
b. attribute
c. anomaly
d. tuple
Ans: d. tuple (Correct. A tuple is also called a row in a relational database.

4. Which of the following is an individual user’s view of the database?

a. conceptual-level schema
b. external-level schema
c. internal-level schema

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d. logical-level schema
Ans: b. external-level schema (Correct. The external-level schema represents an individual user’s
view of the database.)

5. Which of the following would managers most likely use to retrieve information about sales
during the month of October?
a. DML
b. DSL
c. DDL
d. DQL
Ans: d. DQL (Correct. DQL—data query language—is used to retrieve information from a
database.)

6. Which of the following attributes would most likely be a primary key?

a. supplier name
b. supplier number
c. supplier Zip code
d. supplier account balance
Ans: supplier number (Correct. A unique number can be assigned as a primary key for each entity.)

7. Which of the following is a software program that runs a database system?

a. DQL
b. DBMS
c. DML
d. DDL
Ans: b. DBMS (Correct. A DBMS—database management system—is a software program that
acts as an interface between a database and various application programs.)

8. The constraint that all primary keys must have nonnull data values is referred to as which of the
following?

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a. referential integrity rule

b. entity integrity rule
c. normalization rule
d. relational data model rule
Ans: b. entity integrity rule (Correct. Every primary key in a relational table must have a nonnull
value.)

9. The constraint that all foreign keys must have either null values or the value of a primary key in
another table is referred to as which of the following?
a. referential integrity rule
b. entity integrity rule
c. foreign key value rule
d. null value rule
Ans: a. referential integrity rule (Correct. The referential integrity rule stipulates that foreign keys
must have values that correspond to the value of a primary key in another table or be empty.)

10. Which of the following attributes in the Cash Receipts table (representing payments received
from customers) would most likely be a foreign key?
a. cash receipt number
b. customer check number
c. customer number
d. cash receipt date
Ans: c. customer number (Correct. Customer number would be a foreign key in the Cash Receipts
table and would link the Cash Receipts table to the Customer Table.)

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Lesson 4
System Development Life Cycle (SDLC)

1.All of the following individuals would likely be SDLC participants EXCEPT

a. accountants.
b. shareholders.
c. management.
d. programmers.
e. all of the above
Ans: B

2. Which of the following represents the correct order in problem resolution?

a. Define the problem, recognize the problem, perform feasibility studies, specify system
objectives, and prepare a project proposal.
b. Recognize the problem, define the problem, perform feasibility studies, specify system
objectives, and prepare a project proposal.
c. Define the problem, recognize the problem, specify system objectives, perform feasibility
studies, and prepare a project proposal.
d. Recognize the problem, define the problem, specify system objectives, perform feasibility
studies, and prepare a project proposal.
Ans: D

3. A feasibility study for a new computer system should

a. consider costs, savings, controls, profit improvement, and other benefits analyzed by application
area.
b. provide the preliminary plan for converting existing manual systems and clerical operations.
c. provide management with assurance from qualified, independent consultants that the use of a
computer system appeared justified.
d. include a report by the internal audit department that evaluated internal control features for each
planned application.

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Ans: A

4. Which of the following is the most important factor in planning for a system change?
a. Having an auditor as a member of the design team.
b. Using state-of-the-art techniques.
c. Concentrating on software rather than hardware.
d. Involving top management and people who use the system.
e. Selecting a user to lead the design team.
Ans: D

5. Which of the following steps is NOT considered to be part of this systems survey?
a. Interviews are conducted with operating people and managers.
b. The complete documentation of the system is obtained and reviewed
c. Measures of processing volume are obtained for each operation.
d. Equipment sold by various computer manufacturers is reviewed in terms of capability, cost, and
availability.
e. Work measurement studies are conducted to determine the time required to complete various
tasks or jobs.
Ans: D

6. A systems development approach that starts with broad organizational goals and the types of
decisions organizational executives make is called
a. bottom-up.
b. network.
c. top-down.
d. strategic.
e. sequential.
Ans: D

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7. The TELOS study that determines whether a project can be completed in an acceptable time
frame is a.
a schedule feasibility study.
b. a time frame feasibility study.
c. an on-time feasibility study.
d. an economic completion feasibility study.
e. a length of contract feasibility study.
Ans: A

8. Which of the following is least likely to be an accountant’s role in the SDLC?

a. user
b. consultant
c. auditor
d. programmer
e. all of these are likely roles
Ans: B

9. The TELOS acronym is often used for determining the need for system changes. Which of the
following types of feasibility studies are elements of TELOS?
a. legal, environmental, and economic
b. environmental, operational, and economic
c. technical, economic, legal, and practical
d. practical, technical, and operational
e. technical, operational, and economic
Ans: C

10. What name is given to the time value of money technique that discounts the after-tax cash
flows for a project over its life to time period zero using the company’s minimum desired rate of
return?
a. net present value method

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b. capital rationing method

c. payback method
d. average rate of return method
e. accounting rate of return method
Ans: A

11. One-time costs of system development include all of the following EXCEPT
a. site preparation.
b. hardware maintenance.
c. programming.
d. hardware acquisition.
e. data conversion.
Ans: B

12. Which of the following aspects of a cost-benefit study would have the greatest uncertainty as
to its precise value?
a. the tangible costs
b. the intangible costs
c. the tangible benefits
d. the intangible benefits
e. none of the above because they are equally precise.
Ans: A

13. Which of the following is NOT a reason why companies make changes to their AIS?
a. gain a competitive advantage
b. increase productivity
c. keep up with business growth
d. downsize company operations
e. All of the above are reasons why companies change an AIS.
Ans: e. All of the above are reasons why companies change an AIS. [Correct.]

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14. Which of the following is the planning technique that identifies implementation activities and
their relationships, constructs a network of arrows and nodes, and then determines the critical path
through the network?
a. Gantt chart
b. PERT diagram
c. physical model
d. data flow diagram
Ans: b. PERT diagram [Correct.]

15. The purchasing department is designing a new AIS. Who is best able to determine departmental
information requirements?
a. steering committee
b. controller
c. top management
d. purchasing department
Ans: d. purchasing department [Correct. The people who will actually be using the new system
are in the best position to determine the system’s information requirements.]

16. Which of the following is the correct order of the steps in systems analysis?
a. initial investigation, determination of information needs and system requirements, feasibility
study, system survey
b. determination of information needs and system requirements, system survey, feasibility study,
initial investigation
c. system survey, initial investigation, determination of information needs and system
requirements, feasibility study
d. initial investigation, system survey, feasibility study, determination of information needs and
system requirements
Ans: D. initial investigation, system survey, feasibility study, determination of information needs
and system requirements [Correct. See Figure 20-4.]

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17. Which of the following is the long-range planning document that specifies what the system
will consist of, how it will be developed, who will develop it, how needed resources will be
acquired, and its overall vision?
a. steering committee agenda
b. master plan
c. systems development life cycle
d. project development plan
Ans: b. master plan [Correct.]

18. Resistance is often a reaction to the methods of instituting change rather than to change itself.
a. true
b. false
Ans: a. true [Correct. Although change is generally difficult, the way change is instituted can either
facilitate the change or hinder the change.]

19. Increased error rates, disruptions, and sabotage are examples of which of the following?
a. aggression
b. avoidance
c. projection
d. payback
Ans: a. aggression [Correct. These are classic symptoms of aggression as a reaction to change.]

20. What is often the most significant problem a company encounters in designing, developing,
and implementing a system?
a. the human element
b. technology
c. legal challenges
d. planning for the new system

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Ans: a. the human element [Correct. A system will fail without the support of the people it is
designed to serve—for a variety of reasons, including fear of change, poor communication and
training, disruption of work, and lack of top-management support.]

21. Determining whether the organization has access to people who can design, implement, and
operate the proposed system is referred to as which of the following?
a. technical feasibility
b. operational feasibility
c. legal feasibility
d. scheduling feasibility
e. economic feasibility
Ans: b. operational feasibility [Correct. Operational feasibility refers to whether the organization
and its people can actually design, implement, and operate the system.]

22. Which of the following is NOT one of the tangible or intangible benefits a company might
obtain from a new system?
a. cost savings
b. improved customer service and productivity
c. improved decision making
d. improved data processing
e. All are benefits of a new system
Ans: E

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Lesson 5
Entity Relationship Diagrams

1.Accounts Receivable would appear in an REA diagram as an example of which kind of entity?
a. resource
b. event
c. agent
d. none of the above
Ans: d. none of the above (Correct. Accounts Receivable would not appear as an entity in an REA
diagram because it represents the difference between two events.)

2. Which of the following is NOT likely to be depicted as an entity in the REA data model?
a. customers
b. sales
c. invoices
d. delivery trucks
Ans: c. invoices (Correct. Invoices are paper outputs of a database—they do not meet the definition
of being either a resource, an event, or an agent and, therefore, are not modeled as an entity in an
REA diagram.)

3. In most cases, the relationship between agent entities and event entities is
a. 1:1
b. 1:N
c. M:N
d. 0:N
Ans: b. 1:N (Correct. Over time, agents usually participate in many events. Usually, for
accountability purposes, an event is linked to only one specific internal agent and one specific
external agent. Occasionally, a complex task may be linked to a team of internal agents, but this is
not the norm.)

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4. If customers pay for each sales transaction with a separate check and are not permitted to make
installment payments on any sales, then the relationship between the Sale and Receive Cash events
would be modeled as being which of the following?
a. 1:1
b. 1:N
c. M:N
d. 0:N
Ans: a. 1:1 (Correct. Each sales transaction is linked to only one payment (no installments) and
each payment is linked to only one sales transaction (separate checks).)

Ans: c. Inventory --Sale (Correct. Each sale must involve at least one item of inventory, but
possibly many; conversely, each inventory item may not be linked to any sales transaction, but a
given item could be linked to many sale events.)

6. Data modeling occurs during which stages of database design?

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a. systems analysis and physical design

b. systems analysis and conceptual design
c. conceptual design and implementation and conversion
d. physical design and implementation and conversion
Ans: b. system analysis and conceptual design (Correct.)

Ans: d. Cash Receive to Cash (Correct. This shows that some Cash accounts may not be linked to
any Receive Cash events, whereas others may be linked to many events. Conversely, this shows
that each Receive Cash event must be linked to a Cash account, and to only one Cash account

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Ans: a. (Correct. Each sale must involve at least one home from inventory but could involve
many; conversely, each home may or may not be sold (yet) but can be sold at most one time.

9. Which of the following statements about the REA data model is true?
a. Every event must be linked to at least two agents.
b. Every resource must be linked to at least one agent.
c. Every event must be linked to at least two resources.
d. Every agent must be linked to at least two events.
Ans: a Every event must be linked to at least two agents. (Correct.)

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Ans: d. Sale Receive Cash (Correct. This shows that each Sale event must be linked to a prior
Receive Cash event but that a Receive Cash event may not (yet) be linked to any Sale event.)

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