Turner Ch.2 Full Test Bank Foundational Concepts Of The Ais

ACCOUNTING INFORMATION SYSTEMS/3e

TURNER / WEICKGENANNT/COPELAND

Test Bank: CHAPTER 2: Foundational Concepts of the AIS

NOTE: All new or adjusted questions are in red. New questions are identified by the letter A as part of the question number; adjusted questions are identified by the letter X as part of the question number.

End of Chapter Questions:

1. Which of the following statements is not ?
2. Accounting information systems must maintain both detail and summary information.
3. Business processes may vary from company to company.
4. Regardless of the extent of computerization, all accounting information systems must capture data from the transactions within business processes.
5. Business processes categorized as expenditure processes are not intended to be processes that serve customers.
6. In a manual system, an adjusting entry would most likely be initially recorded in a:
7. Special journal
8. Subsidiary ledger
9. General journal
10. General ledger
11. Which of the following is not a disadvantage of maintaining legacy systems?
12. There are fewer programmers available to support and maintain legacy systems.
13. They contain invaluable historical data that may be difficult to integrate into newer systems.
14. Hardware or hardware parts may be unavailable for legacy systems.
15. It can be difficult to integrate various legacy systems into an integrated whole.
16. Which of the following is not an advantage of cloud computing when compared to client-server computing?
17. It is more scalable.
18. It is less costly.
19. It increases the amount of computer infrastructure in a company.
20. It has expanded availability.
21. Which of the following is a disadvantage of purchased accounting software, compared with software developed in-house?
22. It is custom designed for that company.
23. It is less costly.
24. The implementation time is shorter.
25. There are fewer bugs.

1. Which of the following is not a method of updating legacy systems?
2. Enterprise application integration
3. Backoffice ware
4. Screen scraper
5. Complete replacement
6. When categorizing the accounting software market, a company with revenue of $8 million would most likely purchase software from which segment?
7. Small company
8. Midmarket
9. Beginning ERP
10. Tier 1 ERP
11. An IT system that uses touch-screen cash registers as an input method is called:
12. Electronic data interchange
13. E-business
14. Point-of-sale system
15. Source documents and keying
16. When similar transactions are grouped together for a specified time for processing, it is called:
17. Online processing
18. Real-time processing
19. Batch processing
20. Group processing
21. Which of the following is not correct regarding the differences in the ways that real-time systems differ from batch systems?

Real-Time Systems Batch Systems

A. Must use direct access files. Can use simple sequential files.

B. Processing occurs on demand. Processing must be scheduled.

C. Processing choices are menu-driven. Processing is interactive.

D. Supporting documents are prepared Supporting documents are prepared

as items are processed. during scheduled runs.

1. In documenting systems, which pictorial method is described as a method that diagrams the actual flow and sequence of events?
2. Systems flowchart
3. Process map
4. Data flow diagram
5. Entity relationship diagram

1. (CMA Adapted) A company in Florida provides certified flight training programs for aspiring new pilots of small aircraft. Although awarding a pilot’s license requires one-on-one flight time, there is also much preparatory training conducted in classroom settings. The company needs to create a conceptual data model for its classroom training program, using an entity-relationship diagram. The company provided the following information:

Floridian Flight, Inc. has 10 instructors who can tach up to 30 pilot trainees per class. The company offers 10 different courses, and each course may generate up to eight classes. Identify the entities that should be included in the entity-relationship diagram:

1. Instructor, Floridian Flight Inc., Pilot Trainee
2. Instructor, Floridian Flight Inc., Course, Enrollment, Class
3. Floridian Flight Inc., Enrollment, Course, Class, Pilot Trainee
4. Instructor, Course, Enrollment, Class, Pilot Trainee

TEST BANK – CHAPTER 2 – MULTIPLE CHOICE

1. IT systems have dramatically affected many aspects of business. Which of the following is not one of the changes?
2. Data input into accounting information systems.
3. The way that data is processed in the system.
4. The accounting information that is reported by the system.
5. The outputs of the system.
6. Which of the following statements is ?
7. Technology has allowed many industries to provide better, faster, and higher quality information.
8. Business process must adapt to the new technologies.
9. Business processes, IT systems, and the accounting information system are inextricably linked.
10. IT systems have not had a major impact on the input of data into the accounting information system.
11. The system that captures, records, processes, and reports accounting information is referred to as a(n):
12. Accounting information system
13. Management information system.
14. System of business processes.
15. Client-server system.
16. Information captured by a system is generated by financial transactions:
17. Within the organization only.
18. Between an organization and its customers only.
19. Between an organization and its vendors only.
20. Within the organization and between an organization and its customers and vendors.
21. A prescribed sequence of work steps completed in order to produced a desired result for an organization is the definition of:
22. Accounting information system
23. Business process
24. Business transaction
25. Financial statement
26. Which of the following statements, related to a business process, is not a statement?
27. It has a well-defined beginning and end.
28. Usually takes a long-period of time to complete.
29. Occur so that the organization may serve its customers.
30. Is initiated by a particular kind of event.
31. When a transaction occurs there are systematic and defined steps that take place within the organization to complete all of the underlying tasks. These “defined steps” are referred to as:
32. Business Processes
33. Financial Transactions
34. Accounting Information Systems
35. Customer Service Arenas
36. The substance of an accounting information system includes:
37. Initiate an event
38. Steps taken to create a business process
39. Capturing, recording, processing and reporting accounting information
40. Selection of client-server computing
41. Which of the following is not one of the general categories of business processes?
42. Revenue Processes
43. Inventory Processes
44. Expenditure Processes
45. Conversion Processes
46. Which of the following correctly states the order of steps in a manual accounting system?
47. Source Documents, Journals, Ledgers, Reports
48. Journals, Source Documents, Ledgers, Reports
49. Source Documents, Ledgers, Journals, Reports
50. Ledgers, Reports, Journals, Source Documents
51. Which of the following statements is ?
52. All accounting systems in use today are computerized systems.
53. All accounting systems, whether computerized or not, must capture data, process the data, and provide outputs
54. It is not necessary for an accounting system to maintain summary information if it maintains detail information.
55. The general ledger will be summarized and then posted to the subsidiary ledger.
56. The choice of accounting information system will depend on all of the following except:
57. The size of the organization
58. The philosophy of management
59. The ability of the company to capture information
60. The nature of its processes
61. The record that captures the key data of a transaction is called:
62. Turnaround document
63. Ledger
64. Journal
65. Source document
66. In order to organize the study of accounting information systems, the authors divided the systems in place into three categories. Which of the following is not one of those categories?
67. Manual Systems
68. Client-Server Systems
69. Legacy Systems
70. Integrated IT Systems
71. Chapter 2 discusses the different approaches that can be used to enhance existing legacy systems. Which approach intends to consolidate, connect, and organize all of the computer applications, data, and business processes (both legacy and new) into a seamlessly interfaced framework of system components?
72. Screen scrapers
73. Legacy replacement integration
74. Enterprise application integration
75. Resource management integration
76. Which of the following is one of the advantages of maintaining a legacy system?
77. The system often supports unique business processes not inherent in generic accounting software.
78. The system is complicated and takes time to learn and understand
79. The system focuses on source documents, journals, and ledgers.
80. The system is cheap to maintain.
81. Which of the following statements is related to manual systems?
82. Few small organizations use computerized accounting systems.
83. Computerized systems often rely on some manual record keeping.
84. Most medium sized organizations rely on manual accounting systems.
85. When using a computerized system, it is not necessary to understand the manual system.
86. Which of the following is an example of a source document?
87. Purchase order
88. Employee time card
89. Cash receipts
90. All of the above are examples of source documents.
91. A source document serves important functions in the accounting system. Which of the following is not one of those functions?
92. Provides the output data for financial reports
93. Serves as part of the permanent audit trail
94. Triggers beginning of business processes
95. Provides the input data to record the transaction
96. An output of the accounting system that can be used as an input in a different part of the accounting system is referred to as:
97. Round table document
98. Source document
99. Turnaround document
100. Financial report
101. Which of the following provides details for the entire set of accounts used in the organization’s accounting systems?
102. General Ledger
103. Special Journal
104. Subsidiary Ledger
105. General Journal
106. The book of original entry for any transaction not recorded in a special journal is the:
107. Special Ledger
108. General Ledger
109. General Journal
110. Subsidiary Journal
111. Special journals are created, or established, to record specific types of transactions. Which of the following is not one of the special journals?
112. Fixed Asset Journal
113. Cash Receipts Journal
114. Purchases Journal
115. Payroll Journal
116. The purpose of this item is to maintain the detailed information regarding routine transactions, with an account established for each entity.
117. Purchases Journal
118. Subsidiary Ledger
119. General Journal
120. General Ledger
121. Which of the following items is not one of the manual records in a manual accounting system?
122. Journals
123. Ledgers
124. Source Documents
125. Trial Balance
126. An existing system within the organization that uses older technology is called a(n):
127. Manual system
128. Legacy system
129. Client-server system
130. Modern integrated system
131. Which of the following statements does not refer to a legacy system?
132. Includes source documents, journals, and ledgers.
133. Have been in place for many years.
134. Much time has been spent developing, maintaining, and customizing the system.
135. Often based on old or inadequate technology.
136. Organizations are often reluctant to abandon their legacy systems because:
137. The system was customized to meet specific needs.
138. The process to replace the systems is inexpensive.
139. The time involved for replacement is minimal.
140. Information contained on the system is outdated.
141. Which of the following is not one of the advantages of maintaining the legacy systems?
142. Legacy systems are inexpensive to maintain.
143. The system contains invaluable historical data that may be difficult to integrate into a new system.
144. The system is well supported and understood by existing personnel who are already trained to use the system.
145. The system has been customized to meet specific needs of the organization.
146. What time frame is required for a business processing system to be considered a “legacy system”?
147. 30 years
148. 10 years
149. 20 years
150. None of the above
151. Which of the following is one of the disadvantages of maintaining the legacy systems?
152. Often support unique business processes not inherent in generic accounting software.
153. May not easily run on new hardware.
154. Contain invaluable historical data.
155. Existing personnel are already trained to use the system.
156. Which of the following is not one of the disadvantages of maintaining the legacy systems?
157. They become difficult to integrate when companies merge or acquire other companies.
158. They are often difficult to modify to make them web based.
159. They are well supported and understood by existing personnel.
160. They lack adequate, up-to-date supporting documentation.
161. Frontware, which adds modern, user friendly screen interfaces to legacy systems are referred to as:
162. Turnaround software
163. Graphical user face
164. COBOL
165. Screen scrapers
166. Instead of completely replacing their systems, organizations often try to use new technology to enhance existing systems. Which of the following is not one of the approaches taken by these organizations?
167. Enterprise application integration
168. Screen scrapers
169. Enterprise resource planning
170. Using interface bridges
171. A set of processes, software and hardware tools, methodologies, and technologies to integrate software systems is referred to as:
172. Enterprise application integration
173. Client-server interface
174. Screen scrapers
175. Complete integration
176. A use of enterprise application integration would include:
177. Bridge the legacy systems to the new hardware and software.
178. Intended to consolidate, connect, and organize all of the computer applications, data, and business processes.
179. Allow real-time exchange and management of all the critical information.
180. All of the listed items would be included.
181. What common characteristic is shared by both online processing and real-time processing?
182. The transaction is processed immediately
183. Transactions are processed in smaller groups
184. Data output is available directly after the transaction takes place
185. Transactions are entered and processed individually
186. Client-server computing can be divided into two levels. These two levels are known as ___________ and ___________.
187. Distributed presentation; distributed application
188. Physical interface; graphical interface
189. Software as a Service (SaaS); Database as a Service (DaaS)
190. Database level; server level
191. Which of the following statements is ?
192. When a modern, integrated system is purchased, they are often modified by the IT staff to meet the needs of the organization.
193. New programs sold by software development companies are not as user friendly as the legacy systems.
194. Purchased software has a lower cost, shorter implementation time, and fewer bugs.
195. The modern, integrated systems typically use the latest technology.
196. The modern integrated systems discussed by the authors include different types of architectures or model. Which of the following is not one of those models?
197. Client-server model
198. Legacy accounting
199. Cloud computing
200. All of the listed are examples of the modern integrated systems.
201. All of the following are disadvantages to a cloud-based system except:
202. Fewer manual controls over reporting transactions
203. Fewer IT employees would be needed to maintain the system
204. Increased risk of fraudulent activities
205. The system relies heavily on the functionality of the host server
206. In the context of cloud computing, what does scalability mean for a growing company?
207. Scalability allows a growing company to purchase new capacity incrementally from a cloud provider.
208. Scalability allows a growing company to offer its online services to a greater number of consumers at once.
209. Scalability allows a growing company to purchase more hardware to improve its cloud network
210. Scalability allows a growing company to gain the greatest return on capital of online investments.
211. A company that wishes to buy cloud computing services enters into an agreement with a cloud computing provider. This agreement is called a:
212. Cloud Computing Contract (CCC)
213. Service Level Agreement (SLA)
214. Agency Contract for Corporations (ACC)
215. Cloud Provider Agreement (CPA)
216. This type of computing means that there are two types of computers networked together to accomplish the application processing.
217. Cloud computing
218. IT-Software computing
219. Client-Server computing
220. Web-Server computing
221. The advantage of client-server computing is:
222. PC clients perform as “smart” terminals that can accomplish some share of the process tasks.
223. The server is housed at the client’s location and is maintained by the client.
224. The client PC works with the entire database, whereas the server works with only a portion of the client data.
225. Each of the parts - the client PC and the server - work separately and are viewed separately by the users.
226. Which of the following is not a main characteristic of client-server system?
227. Client and server computer are networked together.
228. Individual parts of processing are shared between the server and the client.
229. The system appears to users to be one integrated whole.
230. The client does not participate in the processing or data manipulation.
231. Which of the following statements is related to client-server computing?
232. Tasks are assigned to either the server or the client based on the size of the task.
233. A large number of client-server applications are moving toward a web-based model.
234. The client is more efficient at manipulating subsets of data.
235. The server is more efficient in managing large databases.
236. Which of the following is not an example of cloud computing?
237. The current method that Apple now uses to manage iTunes.
238. Google’s Gmail - e-mail software.
239. Purchasing songs from iTunes and downloading those songs onto your computer.
240. Email accounts such as Yahoo.
241. Which of the following is not an advantage to a cloud model of e-mail?
242. It may be accessed and read from any device you use.
243. You are not required to maintain e-mail software and data storage.
244. Costs associated with maintaining are higher but are more controllable.
245. Fewer IT employees would be needed.
246. There are a number of cloud computing services, and one of those services is called SaaS. This acronym stands for:
247. Software as a Service
248. Systems at a Server
249. Server adding another System
250. Software as actual Services
251. Databases that reside in the cloud are called Database as a Service (DaaS). Sometimes the database is combined with an operating system and is referred to as:
252. Infrastructure as a Service
253. Platform as a Service
254. Cloud computing
255. Software as a Service
256. There are a number of advantages to cloud computing. Which of the following is one of those advantages?
257. As a company grows, it can easily purchase new capacity from the cloud provider.
258. Once the software and data are stored in the cloud, it can be accessed by multiple devices from multiple locations.
259. The company has a reduced need for servers and data storage.
260. All of the above.
261. There were four market segments identified by the authors in chapter 2. Which of the following is not one of those segments?
262. Small Company Systems
263. Midmarket Company Systems
264. Legacy Company Systems
265. Beginning ERP Systems
266. A company with revenue of $50 million would be most likely to purchase software from which one of the four market segments?
267. Midmarket Segment
268. Beginning ERP Segment
269. Tier 1: ERP Segment
270. Integrated Segment
271. Quickbooks and Peachtree would be part of which market segment of accounting software?
272. Small Segment
273. Midmarket Segment
274. Beginning ERP Segment
275. Legacy Segment
276. SAP and PeopleSoft are part of which market segment of accounting software?
277. Small Segment
278. Midmarket Segment
279. Beginning ERP Segment
280. Tier 1 ERP Segment
281. Five different input methods were identified by the authors. Which of the following is one of those input methods?
282. EDI
283. ERP
284. EAI
285. EPS
286. Source documents are usually preprinted and sequentially prenumbered. Which of the following is not one of the reasons for this prenumbering and preprinting?
287. To have an established format to capture data.
288. To assure that there are no duplicate source documents.
289. To be sure that all of the documents have been recorded.
290. To be sure that all of the documents are accounted for.
291. This method of input for AIS is considered to be time consuming and error prone due to the human effort required to write on some documents and to manually key in the data:
292. Bar Coding
293. Key Punching
294. Source Documents and Keying
295. Point of Sale Systems
296. The use of employee prepared time cards and the entering of the time worked by the payroll department is a good example of which type of input method for AIS?
297. EDI
298. Bar Coding
299. Point of Use System
300. Source Documents and Keying
301. A printed code consisting of a series of vertical, machine readable, rectangular bars and spaces, that vary in width and are arranged in a specific ways to represent letters and numbers are referred to as:
302. COBOL Coding
303. Bar Coding
304. Key Coding
305. EOS Coding
306. Bar codes can be used in a number of different instances for input:
307. Products that are sold
308. Identification of individuals
309. Track work in process
310. Prepare financial statements
311. A method of using hardware and software that captures retail sales transactions by standard bar coding is referred to as:
312. Point of Sale System
313. COBOL System
314. Inventory Tracking System
315. UPC System
316. The letter UPC, when relating to bar codes, stands for:
317. United Price Code
318. Universal Product Code
319. Unity Product Cost
320. Ulterior Price Company
321. The inter-company, computer-to-computer transfer of business documents in a standard business format is referred to as:
322. Electronic Data Interchange
323. E-Business Document Identification
324. Earned Daily Interest
325. Electronic Document Idea
326. The major difference between EDI and e-business is:
327. EDI uses the internet and e-business uses dedicated networks.
328. EDI does not require the use of computers.
329. EDI uses dedicated networks and e-business uses the internet.
330. There is no difference between EDI and e-business.
331. After the accounting information has been input into the accounting system, it must be processed. Process accounting data involves:
332. Source documents and keying
333. Bar codes and point of sale
334. Electronic data interchange and e-business
335. Calculations, classification, and summarization
336. In a manual accounting system, the processing of accounting information includes:
337. Recording in the ledger
338. Posting to the journal
339. Closing the necessary ledger accounts
340. Adjusting the journal
341. When all similar transactions are grouped together for a specified time and then processed together as a group, the process is referred to as:
342. Grouped processing
343. Batch processing
344. Bound processing
345. Unit processing
346. An organization that has applications having large volumes of similar transactions that can be processed at regular intervals is best suited to use which method of processing?
347. Real-time processing
348. Point of sale processing
349. Batch processing
350. Sequential processing
351. Which of the following is not one of the advantages of batch processing?
352. It is generally easier to control than other types of computerized systems.
353. It uses less costly hardware and software.
354. It is very efficient for large volumes of like transactions when most items in the master file are used.
355. Information can be provided to users on a timely basis.
356. Which of the following is one of the disadvantages to batch processing?
357. The hardware and software are more expensive.
358. Integration across business processes is difficult in legacy systems that are batch oriented.
359. Batch systems can be difficult to audit because of the complexity of the system.
360. Errors can be corrected immediately because the system checks for input errors as the data is entered.
361. The processing system where transactions are processed immediately and where output is available immediately is referred to as:
362. Real-time processing
363. Online processing
364. Batch processing
365. Sequential processing
366. What is the main difference between e-business and e-commerce?
367. E-business is the intercompany, computer-to-computer transfer of business documents, whereas e-commerce is the non-intercompany, computer-to-computer transfer of business documents
368. An e-business is an online storefront, whereas e-commerce consists of the transactions that occur through the online storefront
369. E-business refers to all forms of electronic business transactions and processing, whereas e-commerce is a type of e-business specific to online buying and selling
370. There is no difference between the two terms and they are used interchangeably
371. The advantages to real-time processing include:
372. As the data are entered, the system checks for input errors - therefore, errors can be corrected immediately.
373. Information is provided to users on a timely basis.
374. All files are constantly up-to-date.
375. All of the above are advantages.
376. The disadvantages to real-time processing include:
377. Processing can take longer than normal if the master files are large.
378. Adding or deleting records takes a considerable amount of time.
379. The single database that is shared is more susceptible to unauthorized access.
380. Data duplication is likely because each process uses its own master file.
381. Many different types of output are generated by an accounting information system. The authors identified general categories of output. The category that would include any document that management determines would be useful to the business is:
382. Internal documents
383. Internal reports
384. External reports
385. Trading partner documents
386. Documentation of the accounting system allows:
387. The accountant to analyze and understand the procedures and business process and the systems that capture and record the accounting data.
388. The non-accountant to create a picture or chart of what should happen within the accounting system.
389. The investor to see inside the accounting system so that he / she can better understand the financial statements.
390. The accountant to determine which financial statements will be necessary to properly report the results of operations.
391. Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?
392. Process maps
393. Document flowcharts
394. Entity relationship diagram
395. Document creation map
396. Which of the following symbols would not be seen in a process map?
397. Triangle
398. Diamond
399. Circle with a letter or number
400. Oval
401. A pictorial representation of business processes in which the actual flow and sequence of events in the process are presented in the diagram form - the start of the process, the steps within the process, and the finish of the process is referred to as:
402. System flowchart
403. ER Diagram
404. Process Map
405. Data Flow Diagram
406. Which of the process map symbols is used to show the start and / or finish of a process?
407. Rectangle
408. Oval
409. Diamond
410. Circle
411. Which of the process map symbols is used to show a task or activity in the process?
412. Rectangle
413. Oval
414. Diamond
415. Circle
416. Which of the process map symbols is used to show a point in the process when a decision must be made?
417. Rectangle
418. Oval
419. Diamond
420. Circle
421. A process map shows a circle with a letter or number in the middle. This symbol is used to show:
422. That there is a break in the process.
423. That there is a decision to be made.
424. That a process is starting.
425. That there is an activity that will take place.
426. This method of system documentation is intended to show the entire system, including inputs manual and computerized processes, and outputs.
427. Procedure mapping
428. System flowcharting
429. Data flow diagramming
430. Entity relationship diagrams
431. Systems professionals in the design and maintenance of IT systems use this documentation method.
432. Document flowcharts
433. Process maps
434. Data flow diagrams
435. System flowcharting
436. Accountants and auditors are less likely to use which of the following system documentation methods?
437. Process maps
438. System flowcharting
439. Document flowcharting
440. Data flow diagrams
441. When creating or reading a system flowchart, the triangle symbol represents a:
442. File
443. Direct access storage
444. Manual input
445. Document
446. When creating or reading a system flowchart, the diamond represents a(n):
447. On-page connector
448. Decision
449. Data
450. Process
451. When creating or reading a system flowchart, the rectangle represents a(n):
452. Decision
453. Off-page connector
454. Document
455. Process
456. The documenting system that shows the flow of documents and information among departments or units within an organization is called a:
457. System Flowchart
458. ER Diagram
459. Document Flowchart
460. Data Flow Diagram
461. This document system is used by systems professionals to show the logical design of a system. The advantage of the method is that it uses only four symbols. Identify the document system.
462. Data Flow Diagram
463. ER Diagram
464. System Flowchart
465. Document Flowchart
466. A Data Flow Diagram is used by systems professionals to show the logical design of a system. The advantage of the method is that it uses only four symbols. The symbol used to represent both sources and destinations of data is a(n):
467. Rectangle with rounded corners
468. Open-ended rectangle
469. Arrow
470. Square with squared corners
471. A Data Flow Diagram is used by systems professionals to show the logical design of a system. The advantage of the method is that it uses only four symbols. The symbol used to represent any task or function performed is a(n):
472. Rectangle with rounded corners
473. Open-ended rectangle
474. Arrow
475. Rectangle with squared corners
476. A Data Flow Diagram is used by systems professionals to show the logical design of a system. The advantage of the method is that it uses only four symbols. The symbol used to represent a data store or the storage of data is a(n):
477. Rectangle with rounded corners
478. Open-ended rectangle
479. Arrow
480. Rectangle with squared corners
481. A Data Flow Diagram is used by systems professionals to show the logical design of a system. The advantage of the method is that it uses only four symbols. The symbol used to represent the flow of data is a(n):
482. Rectangle with rounded corners
483. Open-ended rectangle
484. Arrow
485. Rectangle with squared corners
486. This document system is a pictorial representation of the logical structure of databases. It identifies the entities, the attributes of the entities, and the relationship between the entities.
487. Entity Relationship Diagram
488. System Flowchart
489. Entity Flowchart
490. Process Map
491. When discussing entity relationship diagrams, this is considered to be a noun, that represents items in the accounting system:
492. Attribute
493. Relationship
494. Entity
495. Flow
496. When discussing entity relationship diagrams, this is considered to be a characteristic of an entity.
497. Attribute
498. Flow
499. Relationship
500. Field
501. The rectangle used in an entity relationship diagram is used to represent a(n):
502. Attribute
503. Relationship
504. Entity

1. The diamond used in an entity relationship diagram is used to represent a(n):
2. Attribute
3. Relationship
4. Entity
5. The oval used in an entity relationship diagram is used to represent a(n):
6. Attribute
7. Relationship
8. Entity
9. The term that refers to how many instances of an entity relates to each instance of another entity is:
10. Supervisor
11. Symbol
12. Relationship
13. Cardinality
14. When an organization has this type of network, there are two types of computers networked together to accomplish the application processing:
15. Point of sale
16. Batch processing
17. Client-server computing
18. General-subsidiary computing
19. This type of client terminal can accomplish some of the processing tasks in a client-server computing network:
20. Application terminal
21. Smart terminal
22. Subset terminal
23. Presentation terminal
24. Characteristics of a client-server system include all of the following except:
25. The client and the server are networked together.
26. The client computer participates in either the processing or the data manipulation.
27. Individual parts of processing are shared between the server and the client.
28. The client normally stores the large database.
29. In this type of client-server computing, the client PC manipulates data for presentation but does not do any other significant processing.
30. Application presentation
31. Distributed presentation
32. Distributed application
33. ERP application
34. In this type of client-server computing, the client PC participates in application processing - including the updates and changes to data that reside on the server.
35. Subset application
36. Distributed presentation
37. Distributed application
38. Real-time application
39. Which of the following statements, regarding ethical considerations in an accounting information system is ?
40. The accounting information system is often the tool used to either commit or cover up unethical behavior.
41. If there is only one person within the organization with responsibility for maintaining the computer systems, it is not difficult to detect instances of computer fraud.
42. Fraud could be perpetrated and go undetected for a long time if the accounting information system is not carefully monitored.
43. If accountants are well informed about the risks of unethical behavior, they will be better prepared to control those risks.
44. Companies should maintain proper security barriers such as firewalls on all of the following except:
45. Smart Phones
46. Company Desktop Computers
47. Company Laptop Computers
48. Company flash drives

1. SO 2 Types of Accounting Information Systems

Describe the differences, benefits and weaknesses of manual AIS systems, legacy AIS systems and modern, integrated AIS Systems.

Disadvantages of maintaining legacy systems:

1. SO 3 Client server computing systems

Describe the main characteristics of client-server computing systems.

1. SO 4 Cloud computing systems

Describe four main advantages of cloud computing systems.

1. SO 6 Electronic data interchange (EDI)

Explain electronic data interchange (EDI)

1. SO 9 Documenting Processes and Systems

Identify the term for the pictorial representations of processes and systems described in each paragraph. Choose from the following list: