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Which of the following is NOT one of the five major business processes or

transaction cycles?
Expenditure
Production
Human Resource & Payroll
Revenue
Financing
All of the above are major cycles.

Which of the following is NOT a characteristic of useful information?


Relevant
Verifiable
Timely
Accessible
Cost-effective

Accounting Information Systems (AIS) is most likely applicable to


which area of accounting?
Tax accounting
Public Accounting
Management consulting
All of the above are applicable to AIS.
None of the above.

Which of the following is NOT a "primary activity" that directly


provides value to the customer?
Inbound logistics
Operations

Human resources
Outbound logistics

Which of the following best describes the sequence of the supply


chain?
Retailer, distributor, manufacturer, raw materials supplier, and consumer
Manufacturer, distributor, raw materials supplier, retailer, and consumer
Raw materials supplier, manufacturer, distributor, retailer, and consumer
Raw materials supplier, manufacturer, retailer, distributor, and consumer

Which of the following is NOT one of the support activities in the value
chain of an organization?
Service
Purchasing
Firm Infrastructure
Technology
Human Resources

AIS adds value to an organization by:


Improving efficiency.
Sharing knowledge.
Improving the internal control structure.
Answers #1 and #2 only.
Answers #1, #2, and #3.

Which of the following does not influence the design of an Accounting


Information System (AIS)?

Organizational culture
Information Technology
Business strategy
Legal environment

What is data?
All of the facts that are collected, stored, and processed by an information system
All of the debit and credit information about each transaction
The output which results from the input of information
The same thing as information

Reliability refers to the characteristic of information whereby


Uncertainty is reduced.
Information is free from error or bias.
Timely.
Verifiable.

In order for an accounting information system to meet the needs of


systems users, one must take into account the types of decisions that
are made. Decisions vary from repetitive and routine to nonrecurring
and non-routine. How would you classify a decision where no
framework or model exists for the decision?
Structured
Semi-structured
Unstructured

Information can improve decision making in what way?


It identifies situations requiring management action.

It provides a basis for choosing among alternative actions.


Provides valuable feedback that can be used to improve future decisions.
All of the above.

Information is data that has been organized and processed.


True
False

Information that is timely is free from error or bias.


True
False

Inbound logistics consists of receiving, storing, and distributing the


materials an organization uses to create the services and products it
sells.
True
False

An AIS designer, who is very competent with information technology


skills, will be successful in designing an information system regardless
of his/her understanding of the organization that he/she is designing

for.

True
False

A component of an Accounting Information System are the people who


use the system.
True
False