ACC 210 Accounting Information Systems: Concepts, Controls, and System Development

This assignment explores the concepts, controls, and system development of accounting information systems.

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ACC 210Accounting Information Systems: Concepts, Controls, and SystemDevelopmentACC 2101.Which of the following best describes a data warehouse as described in the chapter?a)A repository of historical information from one accountingapplicationb)A repository of historical information from a set of accounting applicationsc)A repository of information from many business applicationssome not accountingd)A repository of information from many businesses in the same industry2.All of the following are possible uses of AIS or accounting personnel that were discussed inthe chapter EXCEPT:a)Countering terrorismb)Foiling future accounting scandalsc)Providing assurance servicesd)Performing monetary exchanges3.Justifying expenditures for new technologies is especially difficult because:a)You do not know how many jobs will be affectedb)Expenses are often recurring and are difficult to estimatec)Many benefits are intangible and are not easily known or measuredd)Justifying a new technology is no different from any other capital budgeting problem4.What has been the effect on accountants in those organizations which have computerized theirdata processing functions?a)The need for accountants hasdisappearedb)The accountants have become "pure" bookkeepers

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c)The accountants have become involved in more decision-making activitiesd)The accountants' decision-making activities have drastically declined5.The principal cause for more timely performance reports in the typical modern organization isdue to:a)Better educated managementb)Adoption of progressive management philosophies which stress participative management(e.g., MBO)c)Information processing systemsd)Need for less information6.A good performance measurement system should evaluate:a)Profitability onlyb)Customer satisfaction onlyc)All aspects of a unit’s performance subject to controld)All aspects of a unit’s performance whether controllable or not7.The term data encryption refers to:a)Storing data in a safe place called EDGARb)Transforming data into secret codesc)Scrambling data in random ways that cannot be unscrambledd)Documenting data security techniques8.All of the following are examples of EDI “documents” EXCEPT:a)Purchase ordersb)Sales invoicesc)Customs documentsd)Payroll checks

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9.The term key in the context of data encryption refers to:a)A physical key similar to a house keyb)A logical key similar to the primary key of a data filec)A mathematical function used for encryption purposesd)A computer function key that can be found on keyboards10.A proxy server is:a)A type of computer network often used by companies with many employeesb)An alternate for acompany mainframe computerc)A computer dedicated to company networksd)A computer dedicated to Internet access and transfers11.Because Internet software is so convenient to use, many companies also create their own__________________ for internal communications purposes.a)Intranetsb)Extranetsc)Firewallsd)Domain address12.Those companies which prefer VANs to the Internet for implementing EDI do so for whatmain reason?a)Cost-VANs are cheaper than the Internetb)Speed-VANs are faster than the Internetc)Security-VANs are thought to be more secured)Convenience-VANs are everywhere13.The hardware of a computer system includes the computer itself and other devices that helpthe computer perform its tasks.These “other devices” are commonly also called:a)Helper equipment

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b)IT devicesc)Peripheral equipmentd)Secondary equipmente)Accessory equipment14.Time cards, packing slips, reservation screens, and bank deposits screens best describeswhich of the following?a)Data transcriptionb)Point-of-sale devicesc)Source documentsd)Turnaround documentse)Data transaction documents15.Which of the following is the most important reason to use POS systems, OCR systems, orMICR systems?a)To use thelatest information technologyb)To avoid data transcriptionc)To create an extra layer of IT infrastructured)To decrease dependency on foreign oil16.A POS device is usually attached to a:a)Printerb)Bank checkc)Cash registerd)Keyboarde)Computer mouse

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17.A portable computing device that enables users to maintain personal data like addresses,appointment calendars, and check registers and that can also include wireless technology anddigital cameras:a)PDAb)Minicomputerc)Personal Computerd)CPU18.A bar code reader is most likely to be used by which type of system?a)POS systemb)MICR systemc)Printer/scanner systemd)Fax machine system19.Three objectives of a company's internal control system should be safeguarding assets,checking the accuracy and reliability of accounting data, and promoting operational efficiency. Afourth objective of a company's internal control system should be:a)Preventing embezzlement of assetsb)Encouraging adherence to prescribed managerial policiesc)Avoiding the payment of overtime to company employeesd)Revising standards for production costs on a weekly basis20.Regarding the cost-benefit concept, which of the following statements is true?a)Every controlprocedure that offers benefits to a company should be implemented into thecompany's systemb)An optimal internal control package is developed for a company's system by implementing astandardized package of control proceduresc)A control procedure is considered cost effective if it can be determined that the cost ofoperating the procedure will be cheaper in the current period compared to the previous period
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