Test Bank Romney Accounting Information Systems 10e
I. CONCEPTUAL FOUNDATIONS.
1. Accounting Information Systems: An Overview.
2. Overview of Business Process.
3. Systems Development and Documentation Techniques.
4. Relational Databases.
II. CONTROL AND AUDIT OF ACCOUNTING INFORMATION SYSTEMS.
5. Computer Fraud and Security.
6. Control and Accounting Information Systems.
7. Computer-based Information Systems Control I.
8. Computer-based Information Systems Control II.
9. Auditing of Computer-Based Information Systems.
III. ACCOUNTING INFORMATION SYSTEMS APPLICATIONS.
10. The Revenue Cycle: Sales and Cash Collections.
11. The Expenditure Cycle: Purchasing and Cash Distributions.
12. The Production Cycle.
13. The Human Resources Management and Payroll Cycle.
14. General Ledger and Reporting System.
IV. Data Modeling.
15. Database Design Using the REA data model
16. Implementing an REA model in a relational database
17. Special topics in REA modeling
V. THE SYSTEMS DEVELOPMENT PROCESS.
18. Introduction to Systems Development and Systems Analysis.
19. AIS Development Strategies.
20. Systems Design, Implementation, and Operation.
Chapter 1 (new version)
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A set of two or more interrelated components that interact to achieve a goal is:
a) A system
b) An accounting information system
c) Data
d) Mandatory information
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This results when a subsystem achieves its goals while contributing to the organization's overall goal.
a) Goal conflict
b) Goal congruence
c) Value of information
d) Systems congruence
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Goal conflict may result when
a) A decision or action of a subsystem is inconsistent with the system as a whole.
b) A subsystem achieves its goals while contributing to the organization's overall goal.
c) Duplicate recording, storage and processes are eliminated.
d) The data exceeds the amount the human mind can absorb and process.
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Facts that are collected, recorded, stored and processed by an information system
a) Information
b) Data
c) Systems
d) Mandatory information
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Information is
a) What happens when the data exceeds the amount the human mind can absorb.
b) The benefit produced by the information minus the cost of producing it.
c) Facts that are collected, recorded, stored, and processed by an information system.
d) Data that have been organized and processed to provide meaning to a user.
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