Accounting Information System Quiz No.

1
Coverage: Chapter 1 | Accounting Information Systems 7e by James Hall
Instruction: Write TRUE if the statement of correct, otherwise underline the word/s that made the statement wrong
and supply the correct term/s.
1. An accounting information system is always a fully automated computerized system.
 False (not always) (can be manual/computerized)
2. An accounting information system accepts any quantitative data.
 False (financial)
3. Accounting events are any transactions that affects the elements of financial statement.
 True
4. A system is a group of at least two interrelated objects that serve a common purpose.
 False (two or more interrelated subject)
5. A subsystem is a fully functioning system within a system.
 True
6. All accounting events are financial transactions.
 True
7. Management Information System captures non-financial data that are not normally processed by the AIS.
 True
8. Storing is a function of data transformation.

9. Retrieval is the process of accessing a storage to generate an output.

10. The AIS can generate its own transactions without the use of an external source.

11. Data are facts that has been summarized and organized to serve a specific purpose.
 False (information)
12. Information are facts that are not yet processed.
 False (data)
13. In strict sense, accounting only deals with recording and capturing financial data.

14. In general sense, accounting is a process of recording, classifying, and summarizing financial data and
interpreting the results thereof.

 True
15. Any transactions that do not fall under the definition of an accountable events is considered non-financial
data.

 True

Accounting Information System Quiz No. 1.5

Coverage: Chapter 1 | Accounting Information Systems 7e by James Hall
Instruction: Write TRUE if the statement of correct, otherwise underline the word/s that made the statement wrong
and supply the correct term/s.
1. An accounting information system can be a manual or fully automated computerized system.
 True
 2. An accounting information system accepts only financial data.

3. Accountable events are any transactions that affects the elements of financial statement.

4. A system is a group of at least two interrelated objects that serve a common purpose.
 False (two or more interrelated subject)
5. A subcomponent is a fully functioning system within a system.
 False (subsystem)
6. Accounting events are non-financial transactions.
 False (financial)
7. Accounting Information System captures non-financial data that are not normally processed by the AIS.
 False (management information system)
8. Retrieval is a function of data transformation.

9. Storing is the process of accessing a storage to generate an output.

10. The AIS cannot generate its own transactions without the use of an external source.

11. Information are facts that has been summarized and organized to serve a specific purpose.
 False
12. Data are facts that are not yet processed.
 True
13. In general sense, accounting only deals with recording and capturing financial data.

14. In strict sense, accounting is a process of recording, classifying, and summarizing financial data and
interpreting the results thereof.


15. Any transactions that fall under the definition of an accountable events is considered non-financial data.


Accounting Information System Quiz No. 2

Coverage: Chapter 1 | AIS Major Subsystems | Accounting Information Systems 7e by James HallI. Instruction:
Categorize the given objects in the data hierarchy using the below choices:
a. Data Attribute b. Record c. File
1. A supplier profile containing the contact person, products offered and applicable EWT tax rate.
a 2. Age of a student provided in the enrolment form.
a 3. Test score of a student in an Accounting Information System (AIS) quiz.
c 4. The office of the Dean of College of Accountancy
b 5. Intermediate Accounting Volume 1 by Valix
a 6. A unique customer identification number
7. Taxpayer Identification Number
b 8. A birth certificate
 9. A customer billing statement
10. An audited financial statement
II. Instruction: Write TRUE if the statement of correct, otherwise underline the word/s that made the
statement wrong and supply the correct term/s.
1. Financial reporting system produces information tailored to the specific needs of the entity’s management.
 False (management reporting)
2. AIS captures data from external source documents using a transaction processing system.
 True
3. The frontend interface of the AIS is the part of the system that the users can access and interact with.
 True
4. The backend interface of the AIS is also known as the developers’ view
 True
5. Management reporting system produces reports compliant with the requirements of accounting standards.
 False (financial reporting)

Manual Flowchart

Terminal showing source Calculated batch total

or destination of documents
and reports
Source document or report On-page connector

Manual operation Off-page connector

File for storing source Description of process or

documents and comments
reports
Accounting records Document flowline
(journals, registers,
logs, ledgers)

Computerized Flowchart

Hard copy (source Terminal input/

documents and output) output device

Computer process Process flow

(program run)
Direct access storage Real-time (online)
device (disk pack) connection
Magnetic tape (sequential Video display
storage device) device

Connector Source (if person)

A B
Data Hierarchy