64 test bank for accounting information systems 11th đề thi trắc nghiệm có đáp án

Free Test Bank with Answers for Accounting Information Systems 1st Test Bank with Answers for Intermediate Accounting Principles and Analysis 2nd Test Bank with Answers for Financial Accounting An Introduction. Free Test Bank with Answers for Auditing and Assurance Services Understandin Test Bank with Answers for Financial Accounting An Introduction to Concepts Methods and Uses Test Bank with Answers for Advanced Accounting 12th Edition Test Bank with Answers for Auditing A Business Risk Approach 8th Edition Test Bank for Survey of Accounting 6th Free Test Bank for Fundamental Financial and Managerial Accounting Concepts Test Bank for International Accounting 4th Edition Free Test Bank for Financial Accounting Tools for Business Decision Making 6three Test Bank for Introduction to Financial Accounting 11th Free Test Bank for Management Accounting with Answers Ngân hàng câu hỏi trắc nghiệm Hệ thống thông tin kế toán, Ngân hàng câu hỏi kèm đáp án đề trắc nghiệm Tài chính kế toán, đề trắc nghiệm Quản trị kế toán, kế toán nâng cao Test Bank for Managerial Accounting with Answers Miễn phí Đề thi trắc nghiệm có đáp án, Test Bank for Management Accounting, Bank with Answers for Advanced Accounting, đề trắc nghiệm tài chính kế toán Free download Test bank with Answers for Finance Accounting, Managerial Accounting

64 Test Bank for Accounting Information Systems 11th Edition by Bodnar Mutiple Choice Questions - Page 1

When information levels within an organization are viewed as a pyramid, strategic information is used primarily by

1 A) lower-level management.

2 B) top-level management.

3 C) middle management.

4 D) lower-level and middle management.

The technological philosophy that emphasizes "customer

satisfaction" to the point of "customer obsession" is known as

1 A) TQP.

2 B) EDI.

3 C) TQM.

4 D) TQP and TQM.

A(n) system encompasses the planning and

management of all activities involved in sourcing, procurement, conversion, and logistics management activities

1 A) CRM

2 B) SCM

3 C) DS

4 D) ES

involves the process of ensuring the suite of

organization's applications work together as a composite

application according to the goals and objectives of the

organization

1 A) Applications requirements planning

2 B) Enterprise application structure

3 C) Enterprise resource planning

4 D) Applications architecture

are the only physical items that are absolutely required for a user of cloud computing

1 A) A data storage unit and an Internet connection

2 B) A Web browser and a RFID card

3 C) A QR reader and an Internet connection

4 D) A Web browser and an Internet connection

The internal audit function within an organization should be

considered a(n)

1 A) activity supervised by the controller.

2 B) sub function of the treasurer.

3 C) independent appraisal activity.

4 D) optional service provided by the firm's external auditors.

The three general phases of systems development projects and the order in which they occur are

1 A) systems design, systems implementation, and systems analysis.

2 B) systems design, systems implementation, and systems auditing.

3 C) systems design, systems analysis, and systems programming.

4 D) systems analysis, systems design, and systems implementation.

The staff position which would generally report to the treasurer rather than to the controller is

1 A) budgeting.

2 B) accounts payable.

3 C) credit manager.

4 D) cost accounting.

Which item listed below is not considered a primary business

process?

1 A) Marketing

2 B) Outbound sales logistics

3 C) Technology development

4 D) Service

From an organization's viewpoint, a distinction can be drawn

between the following two broad classes of accounting information

1 A) Historical and future

2 B) Strategic and operational

3 C) Internal and external

4 D) Mandatory and discretionary

What language facilitates business-to-business commerce through the extended value chain, which includes both manufacturers and their suppliers?

1 A) VCML

2 B) XBRL

3 C) HTML

4 D) COBOL

A system that manages all contacts with customers is a system

1 A) customer value chain

2 B) customer relation management

3 C) customer supply chain management

4 D) customer requirements planning

A group of individual software applications designed to run in Web browsers and facilitated through a service oriented architecture (SOA) is referred to as a(n)

1 A) ERP II.

2 B) application architecture.

3 C) value chain application suite.

4 D) enterprise application suite.

The high-level executive who supervises accounting functions such

as budgeting, billing, and payroll is known as the

1 A) treasurer.

2 B) controller.

3 C) chief information officer.

4 D) chief internal auditor.

Which of the following transaction processing cycles concerns

events related to the distribution of goods and services to other organizations and the collection of related payments?

1 A) Production

2 B) Expenditure

3 C) Financial reporting

4 D) Revenue

The following are benefits of an ERP except for the ability

1 A) to eliminate data duplication and redundancy.

2 B) to standardize data formats.

3 C) to easily share data from various departments.

4 D) to easily customize software to meet company needs.

Which of the following is not an objective of internal control as a process?

1 A) Reliability of financial reporting

2 B) Accuracy of accounting information

3 C) Compliance with applicable laws and regulations

4 D) Effectiveness and efficiency of operations

Groups of organizations working together to create new products, new process methods, and/or human capital intelligence is referred

to as a(n)

1 A) ERP.

2 B) e-commerce.

3 C) collaborative commerce.

4 D) application consortium.

Information retrieval from the organization's database using the query language feature of DBMS is a common

1 A) programming function.

2 B) technical support function.

3 C) EUC application.

4 D) ES application.

The term that best describes an information system that is tailored

to the strategic information needs of top-level management is a(n)

1 A) accounting information system.

2 B) expert system.

3 C) executive information system.

4 D) EDP system.

A complete systems solution involving one software package and one database is referred to as

1 A) ERP.

2 B) MRP.

3 C) SCM.

4 D) DSS.

The area of functional specialization which is responsible for the design, coding, testing, and debugging of computer programs is the

1 A) technical support function.

2 B) user function.

3 C) operations function.

4 D) programming function.

The preparation of forecasts and analyses used by management in planning and controlling the operations of the organization is

generally a(n)

1 A) budgeting function.

2 B) tax planning function.

3 C) accounting manager function.

4 D) treasurer function.

Which of the following is not a common transaction processing cycle found in business organizations?

1 A) Expenditure cycle

2 B) Accounting cycle

3 C) Production cycle

4 D) Revenue cycle

A(n) is a group of loosely connected companies that work together to maximize the value of their economic outputs

1 A) extended enterprise

2 B) enterprise resource planners

3 C) enterprise suite

4 D) value chain consortium

Material requirements planning software assists management in managing

1 A) inventories.

2 B) overhead.

3 C) scheduling production.

4 D) both inventories and scheduling production.

Which systems permit the reprogramming of computers to produce entirely different products in the same manufacturing facility with the same equipment?

1 A) MRP and MRP II

2 B) CIMs and FMSs

3 C) ESs and FMSs

4 D) ERPs and MRPs

The fundamental benefits of information technology for AISs include the following except

1 A) communication.

2 B) information organization.

3 C) systems development.

4 D) automation.

The international quality-management standard credited for

promoting the process management approach is the

1 A) Six Sigma.

2 B) ISA-95.

3 C) ISO 9001.

4 D) ISA-Y2K.

The transaction processing cycle that is concerned with the events related to the transformation of resources into goods and services

is

1 A) production.

2 B) revenue.

3 C) financial reporting.

4 D) expenditure.

Quick Response reader application can typically

1 A) open a Web site

2 B) display a video

3 C) display text

4 D) All of these answers are correct.

64 Free Test Bank for Accounting Information Systems 11th Edition by Bodnar Mutiple Choice Questions - Page 2

Which of the following is not an example of good internal control?

1 A) Having adequate records

2 B) Being sure that everyone clearly understands his or her own

responsibilities

3 C) Making sure that each department is responsible for keeping its own accounting records

4 D) Having periodic physical checks (or counts) of the inventory

The exchange of business documents such as purchase orders and invoices in an electronic format between the computers of separate organizations is known as

1 A) e-mail.

2 B) electronic data interchange.

3 C) computer-integrated information system.

4 D) electronic document exchange.

Which of the following is not one of the criteria of the design

specification step of the systems approach to design?

1 A) Using a team approach in many cases

2 B) Sufficient detailed specifications for implementation process

3 C) Identification of system inputs

4 D) Strategies for producing system outputs

Which of the following is not an objective of internal control?

1 A) Reliability of financial reporting

2 B) Effectiveness and efficiency of operations

3 C) Relevance of financial statements

4 D) Compliance with applicable laws and regulations

A way of viewing company activities that breaks the activities down into components that can be individually optimized in terms of goals and strategies is known as the

1 A) primary business process.

2 B) accounting information system.

3 C) value chain.

4 D) internal control process.

The following are EDI standards except

1 A) ANSI X.12.

2 B) AS2.

3 C) eBXML.

4 D) ISO-95.

A company known for its use of blueprints in systems design for clients is

1 A) SAM.

2 B) SAP.

3 C) SAS.

4 D) SAR.

Which of the following is not a benefit of electronic data interchange (EDI)?

1 A) Electronic mail messages are interpreted by humans.

2 B) EDI eliminates paper.

3 C) EDI saves time.

4 D) EDI may allow for EFT payments to vendor accounts.

RFID tags include all of the following except

1 A) active tags.

2 B) passive tags.

3 C) inactive tags.

4 D) semi-passive tags.

Internal users of reports from a company's information system

might include all of the following except its

1 A) chief executive officer.

2 B) stockholders.

3 C) payroll department.

4 D) lower-level managers.

Which of the following specialized information systems would be the most useful in providing information for routine decisions?

1 A) Decision support system

2 B) Expert system

3 C) Executive information system

4 D) Accounting information system

Which of the following is not a consumer benefit of Web

commerce?

1 A) There is no waiting for a salesperson or product information.

2 B) There is automatic electronic encoding of transaction data.

3 C) Web-based transactions are encrypted providing security.

4 D) Intelligent Web-based software can provide answers to complicated questions.

Which of the steps below is not part of the systems approach

process?

1 A) Creation of alternatives

2 B) Statement of system objective(s)

3 C) Systems evaluation

4 D) All of the answers are steps in the systems approach process.

Which of the following is not associated with lean manufacturing?

1 A) CRM

2 B) Toyota Production System

3 C) Eliminating waste

4 D) JIT

The Clearing House Automated Payment System is also known as

1 A) FedWire.

2 B) CHIPS.

3 C) CHAPS.

4 D) EFT.

An accounting information system plays a key role in the internal control process, thereby helping management with its major

responsibility of

1 A) managing the internal audit function.

2 B) stewardship.

3 C) global-level marketing.

4 D) managing the production cycle.

Which of the following is used to ensure a high degree of user

involvement in the control of an information systems department?

1 A) Maintenance programmers

2 B) Operations manager

3 C) Technical support committee

4 D) Steering committee

An important quick response technology used to track objects using radio signals is called

1 A) sonic tagging.

2 B) radio frequency identification.

3 C) object frequency tagging.

4 D) frequency waves identification.

When a management report is discretionary rather than mandatory, the primary consideration should be

1 A) that there are benefits to be obtained by producing the report.

2 B) that the benefits obtained by producing the report exceed the cost of its production.

3 C) to minimize the cost of producing the report while maintaining minimum standards of usefulness.

4 D) to minimize the cost of producing the report while maintaining minimum standards of reliability and accuracy.

Which officer, department, or division within an organization is

responsible for monitoring the other departments to ensure that the organization's policies and procedures are being carried out?

1 A) Internal auditing

2 B) Vice President for Administration

3 C) Chief Information Officer

4 D) A steering committee

An organization's internal control process consists of how many elements?

1 A) Six

2 B) Four

3 C) Five

4 D) Seven

A report prepared exclusively for use by this group is almost always mandatory

1 A) The company's labor union

2 B) The Internal Revenue Service

3 C) The company's main bank

4 D) The company's main supplier of its raw materials

Which of the following groups would not be considered external users of the company's information?

1 A) Factory supervisors

2 B) Creditors

3 C) Investors

4 D) Labor unions

When should the actual users of a system be involved when a new system is being developed?

1 A) As soon as the new system is implemented

2 B) After all unexpected bugs and glitches have been found and corrected

3 C) Only after all employees have been thoroughly trained to use the new system

4 D) Throughout the design of the new system

Which of the following information characteristics pertains to the situation when a lower-level manager receives a well-defined,

narrowly focused report, while a top-level manager receives a

report covering more general topics?

1 A) Level of aggregation

2 B) Time horizon

3 C) Scope

4 D) Required accuracy

Which of the following is not an objective of a design group or project team charged with creating and implementing a new information system?

1 A) Securing funding for a new information system

2 B) Identifying needs to be satisfied by a new system

3 C) Developing technical specifications for a new system

4 D) Implementation of a new system

Green IT is concerned with

1 A) reducing e-waste by reusing and or refurbishing IT products.

2 B) using less fuel in the creation of IT systems.

3 C) designing more efficient systems in order to reduce necessary storage requirements.

4 D) Green IT is concerned with all of the above.

When viewing a typical organization chart, the individual

responsible for the finances of the business is the

1 A) controller.

2 B) president.

3 C) vice president.

4 D) treasurer.

Which of the following is not a merchant benefit of Web

commerce?

1 A) Cost savings through automated ordering

2 B) Worldwide availability of the company's products

3 C) No waiting in line for a salesperson or to obtain product information

4 D) Low overhead

Software that integrates business processes on a company-wide basis is called

1 A) enterprise resource planning.

2 B) executive information systems.

3 C) expert systems.

4 D) manufacturing information systems.

In the systems approach to administering a systems project, which

of the following phases should be performed first?

1 A) Creating alternatives

2 B) Analyzing the system

3 C) Implementing the system

4 D) Stating the system's objectives

Which statement regarding internal control is false?

1 A) Documentation is not a critical component of an internal control system.

2 B) Ideally, a task can be divided to make job functions as natural checks on each other.

3 C) A specific person should ideally be responsible for each task or job

function.

4 D) All records should allow cross-referencing from one area of responsibility

to another.

Which of the statements below is false regarding extensible

business reporting language (XBRL)?

1 A) Many experts feel that XBRL will replace EDI.

2 B) XBRL is in effect a narrower standard than the ANSI X.12 standard for EDI.

3 C) The SEC allows use of the XBRL format.

4 D) XBRL facilitates the exchange of business documents over the Internet.