This quiz works best with JavaScript enabled. Home > Finance > Accounting > Accounting Information Systems > Accounting Information Systems – Quiz 6 🏠 Homepage 📘 Download PDF Books 📕 Premium PDF Books Accounting Information Systems Quiz 6 (30 MCQs) Quiz Instructions Select an option to see the correct answer instantly. 1. Which is NOT part of information system professionalism? A) Personal values. B) State and legislation. C) Profession and code of conduct. D) Company safety. Show Answer Correct Answer: D) Company safety. 2. Two common subsidiary ledgers are: A) Accounts receivable and cash receipts. B) Accounts payable and cash payments. C) Accounts receivable and accounts payable. D) Sales and cost of goods sold. Show Answer Correct Answer: C) Accounts receivable and accounts payable. 3. Which of the following should be done first when designing a database? A) Gather user information and needs. B) Define field and file formats. C) Check the correctness of the information. D) Design relationships between files. Show Answer Correct Answer: A) Gather user information and needs. 4. One teacher can have many students. But each student can have only one advisor. What is the relationship like? A) One to one. B) One per group. C) Group to group. D) There is no correct answer. Show Answer Correct Answer: B) One per group. 5. Advantages of Computerized Accounting Systems, except A) Typically enter data only once. B) Many human errors are eliminated. C) More timely information. D) Low Cost. Show Answer Correct Answer: D) Low Cost. 6. Here is advantages of Subsidiary Ledgers, except A) Free the general ledger of excessive details. B) Help locate errors in individual accounts. C) Show in a single account transactions affecting one customer or one creditor. D) Help the customer. Show Answer Correct Answer: D) Help the customer. 7. The total amount owed to all vendors is summarized in a single general ledger account, Accounts Payable. A) False. B) True. Show Answer Correct Answer: B) True. 8. Accounting is a system that is..... A) Open. B) Closed. C) Feedback. D) Relatively closed. Show Answer Correct Answer: D) Relatively closed. 9. Cash payments of merchandise are recorded in the A) Cash receipts journal. B) General journal. C) Cash payments journal. D) Purchases journal. Show Answer Correct Answer: C) Cash payments journal. 10. Which is the role of a financial accountant related to accounting information systems? A) Prepare information related to business tax payments. B) Prepare information for the benefit of executives in decision making. C) It is the person who evaluates the information obtained from the system to see how reliable it is. D) Prepare financial statement information to be accurate and reliable. Show Answer Correct Answer: D) Prepare financial statement information to be accurate and reliable. 11. Roles accountants as the following EXCEPT: A) Auditor. B) Users. C) System designer. D) Marketer. Show Answer Correct Answer: D) Marketer. 12. What is the definition of the word "database" ? A) A data structure that has relationships with a large amount of other data. B) Information that results from taking information that has simple components. to be assembled into complex structured data. C) Data storage, which consists of a data file, which consists of multiple data files. Within a file, there are records that store various records. D) Bringing multiple records in different files arranged in the same file into a single file. Show Answer Correct Answer: C) Data storage, which consists of a data file, which consists of multiple data files. Within a file, there are records that store various records. 13. A Primary Key must have several characteristics except which one? A) There is no redundancy in the same row. B) Must not contain blank values. C) Must not be in the first row. D) Can indicate which row of the table it refers to. Show Answer Correct Answer: C) Must not be in the first row. 14. Which activity is not part of the finance function? A) General ledger. B) Credit. C) Portfolio management. D) Cash receipts. Show Answer Correct Answer: A) General ledger. 15. ..... responsible for recording and reporting the cash flow transactions of a company A) Sales department. B) Technology Department. C) Accounting department. D) Marketing department. Show Answer Correct Answer: C) Accounting department. 16. The author distinguishes between the Accounting Information System and the management Information System based on A) Whether the transactions are financial or nonfinancial. B) Whether discretionary or nondiscretionary reports are prepared. C) The end users of the reports. D) The organizational structure of the business. Show Answer Correct Answer: A) Whether the transactions are financial or nonfinancial. 17. When designing an accounting system, the important thing that must be used is Flowchart. Why? A) To gain a thorough understanding of the work system and operating procedures. B) To ensure that work is carried out correctly. C) In order not to waste time in performing work. D) So that the documents prepared are efficient and effective. Show Answer Correct Answer: A) To gain a thorough understanding of the work system and operating procedures. 18. The business paid a cheque to ABC Ltd for the joysticks bought. A) Invoice. B) Payment voucher. C) Debit note. D) Credit note. E) Receipt. Show Answer Correct Answer: B) Payment voucher. 19. Many small businesses choose to outsource their payroll activities to firms that specialize in providing payroll services. Dolores Yu operates a payroll processing business in Calabasas, California. When she sends bills out to her clients, her work is part of her firm's A) Production cycle. B) Expenditure cycle. C) Revenue cycle. D) Financing cycle. Show Answer Correct Answer: C) Revenue cycle. 20. Which of the following is not an objective of internal control for accounting information systems? A) To reasonably ensure that operations within the organization are effective and efficient. B) To provide reasonable assurance that financial reports are reliable. C) To reasonably ensure that operations within the organization comply with applicable laws and regulations. D) To reasonably ensure that operations within the organization are consistent with all goals set by management. Show Answer Correct Answer: D) To reasonably ensure that operations within the organization are consistent with all goals set by management. 21. Purchases of Merchandise on credit are recorded in the A) Sales Journal. B) Cash Payments Journal. C) Cash Receipts Journal. D) Purchases Journal. E) General Journal. Show Answer Correct Answer: D) Purchases Journal. 22. Which subsystem of the purchasing system has the most relevant documentation? A) Payment system. B) Receiving system. C) Ordering system. D) Live sales system. Show Answer Correct Answer: C) Ordering system. 23. Who does the system development work? A) Asset Appraisal Office. B) Consulate office. C) Public accounting firm. D) Tax Consultant Office. Show Answer Correct Answer: C) Public accounting firm. 24. How are data sources and destinations represented in a data flow diagram? A) As a curved arrow. B) As a square. C) As a circle. D) As two parallel lines. Show Answer Correct Answer: B) As a square. 25. An example of a non-financial transaction is A) Sale of products. B) Cash disbursement. C) Log of customer calls. D) Purchase of inventory. Show Answer Correct Answer: C) Log of customer calls. 26. Filing personal income tax forms through the website of the Revenue Department via www.rd.go.th is classified as a commercial form. What kind of electronic A) E-Commerce. B) E-Society. C) E-Auction. D) E-Government. Show Answer Correct Answer: D) E-Government. 27. Which subsystem is not part of the Accounting Information System? A) Transaction Processing System. B) Expert System. C) General Ledger/Financial Reporting System. D) Management Reporting System. Show Answer Correct Answer: B) Expert System. 28. The expenditure cycle refers to the iterative process of business activities and information processing that involves what? A) Purchasing and paying. B) Sales and Payments. C) Receiving money and paying. D) Production and payment. Show Answer Correct Answer: A) Purchasing and paying. 29. Which statement is incorrect regarding the generaljournal? A) Only transactions that cannot be entered in a special journal are recorded in the general journal. B) Dual postings are always required in the general journal. C) The general journal may be used to record acceptance of a note receivable in payment of an account receivable. D) Correcting, adjusting, and closing entries are made in the general journal. Show Answer Correct Answer: B) Dual postings are always required in the general journal. 30. What does Input-Process-Output mean? A) Steps for displaying results. B) Import steps. C) Analyze accounting information. D) Data that is information comes from passing through 3 processes. Show Answer Correct Answer: D) Data that is information comes from passing through 3 processes. ← PreviousNext →Related QuizzesAccounting QuizzesFinance QuizzesAccounting Information Systems Quiz 1Accounting Information Systems Quiz 2Accounting Information Systems Quiz 3Accounting Information Systems Quiz 4Accounting Information Systems Quiz 5Accounting Information Systems Quiz 7Accounting Information Systems Quiz 8Accounting Information Systems Quiz 9 🏠 Back to Homepage 📘 Download PDF Books 📕 Premium PDF Books