ACC 340 Accounting Information Systems: Final Exam Review and Key Concepts

A review of key concepts in accounting information systems, preparing for the final exam.

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ACC 340 Accounting Information Systems: Final Exam Review and Key
Concepts

ACC 340 Final Exam

1.) Which of the following is true?

An AIS must be computerized to be useful

An AIS always produces useful information

An AIS always produces financial information

none of these

2.) Which of the following is true about the terms “data” and “information” within the
context of Chapter 1?

The terms are exactly the same

The terms are always exact opposites

Some “data” can also be “information”

none of these

3.) Most AISs perform all of these functions except:

Collect raw accounting data

Store accounting data for future uses

Process data into useful information

AISs perform all of these functions

4.) Which of the following is one of the five interacting components of an accounting
information system?

Fuzzy logic

Testing

Certification

Procedures
Internet
5.) A computer network spanning regional, national, or global areas best describes which of
the following?

LAN

WAN

ESPN

DSL

ISDN

6.). Documentation includes:

All flowcharts, narratives, and other written communications associated with the information
system

All written communications associated with an accounting information system except flowcharts
and data flow diagrams

All flowcharts, narratives, and other written communications associated with an accounting
information system, except for program flowcharts, decision tables, and pseudocode

Flowcharts and data flow diagrams only

7.) A system flowchart is a block diagram that:

Is used only by auditors

Is used primarily when document flowcharts cannot be used

Depicts the flow of computer systems in an organization

Depicts the flow of data through a computerized accounting information system

8.) The financial accounting cycle ends with:

The production of financial statements

Closing journal entries

The production of an adjusted trial balance

Development of cash forecasts
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Document Details

University
Bryant University
Subject
Accounting

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