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Ch07会计学原理怀尔德21版答案.docx 89页

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  • 发布时间:2018-04-08
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Chapter 7 Accounting Information SystemsTrue / False Questions?1.?Accounting information systems collect and process data from transactions and events, organize them in useful reports, and communicate results to decision makers.?Answer: True?Blooms: RememberAACSB: CommunicationAICPA BB: IndustryAICPA FN: Decision MakingDifficulty: 1 EasyLearning Objective: 07-C1Topic: Accounting Information Systems?2.?Accounting information systems are so accurate that decision makers in practice do not need a basic knowledge of how the systems work.?Answer: False ?Blooms: UnderstandAACSB: CommunicationAICPA BB: IndustryAICPA FN: Decision MakingDifficulty: 2 MediumLearning Objective: 07-C1Topic: Accounting Information Systems?3.?The five basic principles of accounting information systems are control, competency, compatibility, flexibility and cost-benefit.?Answer: False?Blooms: Remember AACSB: CommunicationAICPA BB: IndustryAICPA FN: Decision MakingDifficulty: 1 EasyLearning Objective: 07-C1Topic: Principles of Accounting Information Systems?4.?Internal controls include policies to direct operations toward common goals, procedures to ensure reliable financial reports, safeguards to protect company assets and methods to achieve compliance with laws and regulations.?Answer: True?Blooms: RememberAACSB: CommunicationAICPA BB: IndustryAICPA FN: Decision MakingDifficulty: 1 EasyLearning Objective: 07-C1Topic: Internal Control?5.?The flexibility principle prescribes that an accounting information system conform with a company's activities, personnel, and structure and adapt to a company's unique characteristics.?Answer: False?Blooms: UnderstandAACSB: CommunicationAICPA BB: IndustryAICPA FN: Decision MakingDifficulty: 2 MediumLearning Objective: 07-C1Topic: Principles of Accounting Information Systems?6.?The compatibility principle requires that an accounting system report useful, understandable, timely, and pertinent information for effective decision making.?Answer: False?Blooms: Understa

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