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Midterm Spring 2013 - Form B

Midterm Spring 2013 - Form B - ACCT384-(Spring2013...

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ACCT 384 - Accounting Information Systems (Spring 2013) February 27, 2013 Midterm Exam (Form B) (150 points) Name: ______________________________ Student ID: ___________________ Section: A (10:00 - 10:50) ___ Section: C (11:00 - 11:50) ___ MULTIPLE CHOICE. Choose the one alternative that answers the question. (60 points total - 4 points per question) 1) An accounting information system must be able to perform which of the following tasks? A) Collect transaction data. B) Provide adequate controls. C) Make a decision. D) All of the above E) A and B F) A and C Answer: E 2) The degree to which information includes data about every relevant object or event necessary to make a decision is __________. A) accessibility B) accuracy C) completeness D) timeliness Answer: C 3) Transaction cycles can be summarized on a high level as ʺ give - get ʺ transactions. An example of ʺ give - get ʺ in the revenue cycle would be 4) The collection of job time tickets or time sheets is part of which transaction cycle? 5) An attribute that uniquely identifies each record in the table is known as the __________. 6) A resource, event, or agent about which the organization wants to collect and store information is called a(n) __________. A) entity B) query C) attribute D) relationship Answer: A 7) A person responsible for the database is called __________. 1
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8) All of the following are benefits of the database approach EXCEPT : 9) A DBMS must provide a way to define, manipulate, and query data in a database. This is accomplished by the use of three different DBMS languages. The DBMS language(s) that change(s) the underlying database is (are) __________. 10) Which of the following statements about REA modeling and REA diagram is FALSE ? A) REA is an acronym for Resources, Events, and Agents. B) The REA data model include traditional accounting elements such as ledgers, journals, and accounts receivables/payables. C) REA diagrams must include at least two activities, which together represent a give - get economic exchange. D) The REA data model was developed specifically for use in designing accounting information systems. Answer: B
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Midterm Spring 2013 - Form B - ACCT384-(Spring2013...

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