Accounting Information System

Welcome to your Accounting Information System Quiz!

Please answer the questions and submit it at the end of the quiz. This quiz has the following properties

Mode: Multiple Choices
Number of questions to take (from many in the database): 20 items
Order: Ramdon questions
Scoring: 1 point each, zero-based rating!
Retake: Yes

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1. The benefit produced by the information minus the cost of producing it.

Goal congruence

Information overload

Information

Value of information

2. An accounting information system in part consists of

People, hardware and programs

Information, programs and computers

People, procedures, data, software and information technology infrastructure

Internal controls and accounting records

3. Data must be collected about three facets of each business activity. What are they?

the business activity, the resources it affects, the people who participate

the business activity, the transactions it creates, the impact on the financial statements

the inputs, outputs and processes used

who is involved, what was sold, how much was paid

4. The person responsible for the database is the

Data coordinator

Database manager

Database administrator

Database master

5. Separating the logical and physical views in a database allows the programmers to concentrate on coding the application logic

by identifying physical location and layouts of various data items.

since they do not have to focus on the physical location and layouts of various data items.

by consolidating all data in one database.

by providing pointers to data items regardless of physical location

6. One step in the systems development life cycle (SDLC) identifies the requirements users would like to see in the new system. This step is called

conceptual design.

physical design.

implementation and conversion.

systems analysis.

7. A student manually prepares a homework assignment and then turns it in to her teacher. Which one of the following diagrams represents this activity?

Figure A

Figure B

Figure C

Figure D

8. During the sales order entry process, a ________ is performed to compare the quantity ordered with the standard amounts normally ordered.

completeness test

field check

redundant data check

reasonableness test

9. Which of the following would not be found in a data dictionary entry for a data item?

records containing a data item

the source of the data item

the physical location of the data

the field (data) type

10. There are three basic activities in the expenditure cycle. One of the basic activities is the receiving and storage of goods, supplies, and services. What is the counterpart of this activity in the revenue cycle?

the sales order entry process

the shipping function

the cash collection activity

the cash payments activity

11. Verifying the identity of the person or device attempting to access the system is

Authentication

Identification

Authorization

Threat monitoring

12. One of the preventive controls in a computerized environment is authentication controls. Users can be authenticated by verifying the following except:

something the know, such as passwords or personal identification numbers (PINs)

something they have, such as smart cards or ID badges

some personal information such as name, e-mail address, etc.

some physical characteristics such as fingerprints or voice

13. When goods are being ordered from a vendor, which electronic files are either read or updated?

inventory, vendors, and accounts payable

vendors and accounts payable

open purchase orders and accounts payable

inventory, vendors, and open purchase orders

14. The maximum allowable account balance for a given customer is called the

credit checkpoint.

reorder point.

credit limit.

backorder point.

15. Which of the following is an example of a detective control?

Physical access controls

Log analysis

Encryption

Emergency response teams

16. All transaction cycles feed information directly into the

financial statements

general ledger and reporting system

management reports

accounting information system

17. Transaction cycles can be summarized on a high level as "give-get" transactions. An example of "give-get" in the expenditure cycle would be

give cash, get cash.

give goods, get labor.

give cash, get goods.

give goods, get cash.

18. Which of the following is accomplished by corrective controls?

identify the cause of the problem

correct the resulting errors

modify the system to prevent future occurrences of the problem

All of the above are accomplished by corrective controls.

19. This determines if all required data items have been entered.

Completeness check

Limit check

Field check

Range check

20. To be effective, password must satisfy a number of requirements such as

Length – password should be strong and recommended to have at least 6 characters

Randomness – password should consists of words found in the dictionary or name and birthday

Multiple character – a mixture of uppercase and lowercase alphabetic, numeric and special characters

Changed frequently – at least every 180 days

All of the above

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