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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 210 Accounting Information Systems: Concepts, Controls, and System Development ACC 210 1. Which of the following best describes a data warehouse as described in the chapter? a) A repository of historical information from one accounting application b) A repository of historical information from a set of accounting applications c) A repository of information from many business applications — some not accounting d) A repository of information from many businesses in the same industry 2. All of the following are possible uses of AIS or accounting personnel that were discussed in the chapter EXCEPT: a) Countering terrorism b) Foiling future accounting scandals c) Providing assurance services d) Performing monetary exchanges 3. Justifying expenditures for new technologies is especially difficult because: a) You do not know how many jobs will be affected b) Expenses are often recurring and are difficult to estimate c) Many benefits are intangible and are not easily known or measured d) Justifying a new technology is no different from any other capital budgeting problem 4 . What has been the effect on accountants in those organizations which have computerized their data processing functions? a) The need for accountants has disappeared b) The accountants have become "pure" bookkeepers

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    c) The accountants have become involved in more decision - making activities d) The accountants' decision - making activities have drastically declined 5 . The principal cause for more timely performance reports in the typical modern organization is due to: a) Better educated management b) Adoption of progressive management philosophies which stress participative management (e.g., MBO) c) Information processing systems d) Need for less information 6 . A good performance measurement system should evaluate: a) Profitability only b) Customer satisfaction only c) All aspects of a unit’s performance subject to control d) All aspects of a unit’s performance whether controllable or not 7 . The term data encryption refers to: a) Storing data in a safe place called EDGAR b) Transforming data into secret codes c) Scrambling data in random ways that cannot be unscrambled d) Documenting data security techniques 8 . All of the following are examples of EDI “documents” EXCEPT: a) Purchase orders b) Sales invoices c) Customs documents d) 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 key b) A logical key similar to the primary key of a data file c) A mathematical function used for encryption purposes d) A computer function key that can be found on keyboards 10 . A proxy server is: a) A type of computer network often used by companies with many employees b) An alternate for a company mainframe computer c) A computer dedicated to company networks d) A computer dedicated to Internet access and transfers 1 1 . Because Internet software is so convenient to use, many companies also create their own __________________ for internal communications purposes. a) Intranets b) Extranets c) Firewalls d) Domain address 1 2 . Those companies which prefer VANs to the Internet for implementing EDI do so for what main reason? a) Cost - VANs are cheaper than the Internet b) Speed - VANs are faster than the Internet c) Security - VANs are thought to be more secure d) Convenience - VANs are everywhere 1 3 . The hardware of a computer system includes the computer itself and other devices that help the computer perform its tasks. These “other devices” are commonly also called: a) Helper equipment

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    b) IT devices c) Peripheral equipment d) Secondary equipment e) Accessory equipment 1 4 . Time cards, packing slips, reservation screens, and bank deposits screens best describes which of the following? a) Data transcription b) Point - of - sale devices c) Source documents d) Turnaround documents e) Data transaction documents 1 5 . Which of the following is the most important reason to use POS systems, OCR systems, or MICR systems? a) To use the latest information technology b) To avoid data transcription c) To create an extra layer of IT infrastructure d) To decrease dependency on foreign oil 1 6 . A POS device is usually attached to a: a) Printer b) Bank check c) Cash register d) Keyboard e) Computer mouse

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    1 7 . 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 and digital cameras: a) PDA b) Minicomputer c) Personal Computer d) CPU 1 8 . A bar code reader is most likely to be used by which type of system? a) POS system b) MICR system c) Printer/scanner system d) Fax machine system 19 . T hree objectives of a company's internal control system should be safeguarding assets, checking the accuracy and reliability of accounting data, and promoting operational efficiency. A fourth objective of a company's internal control system should be: a) Preventing embezzlement of assets b) Encouraging adherence to prescribed managerial policies c) Avoiding the payment of overtime to company employees d) Revising standards for production costs on a weekly basis 2 0 . Regarding the cost - benefit concept, which of the following statements is true? a) Every control procedure that offers benefits to a company should be implemented into the company's system b) An optimal internal control package is developed for a company's system by implementing a standardized package of control procedures c) A control procedure is considered cost effective if it can be determined that the cost of operating the procedure will be cheaper in the current period compared to the previous period

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