Multiple choice review questions.You’ll find five questions like these in every chapter. They’re “low-context” multiple choice questions, which means you should be able to answer them based on a careful reading of the text. You’ll find the answers to these questions at the end of the book.
1. Which of the following is not essential to the definition of an accounting information system?
a. Software
b. Documents
c. Decision makers
d. Financial data
2. The FASB conceptual framework links accounting information systems with what other area of accounting?
a. Taxation
b. Auditing
c. Cost accounting
d. Financial accounting
3. Most accounting information systems comprise __________ parts.
a. Two
b. Four
c. Five
d. Some other number
4. Terms like “master file” and “transaction file” are most commonly associated with which generic element of the AIS?
a. Inputs
b. Storage
c. Outputs
d. Internal controls
5. Which types of information have typically gone through a review process prior to publication?
a. Sponsored and popular
b. Sponsored and scholarly
c. Popular and scholarly
d. Sponsored, popular, and scholarly
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