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accounting information systems
Questions and Answers of
Accounting Information Systems
What is the name of the position for a person responsible for determining information needs of a business and designing a system to meet those needs?a. Chief information officerb. Controllerc. IT
Data analytics performed to identify the most profitable customers would be most likely to affect which income statement account?a. Selling, general, and administrative expenses (SG&A)b. Interest
Customer relationship management software is used to manage and nurture a firm’s interactions with its current and potential clients. What information would Airbus want to know about its current
What data from internal business processes will serve as inputs into a cost accounting system for your university? From which specific enterprise systems will this data be recorded and managed?
Accenture recently published an article titled “Meet the Finance 2020 Workforce,” 18 suggesting that accountants will need to not only embrace traditional financial questions of “What
Accenture recently published an article titled, “Meet the Finance 2020 Workforce,” 19 suggesting that accountants will need to embrace new financial roles to analyze new business opportunities
The appropriate amount of an Allowance for Doubtful Accountants (that serves as a contra asset to Accounts Receivable) is generally determined by figuring out how long the underlying receivables have
The acronym ETL, in the process of readying data for use in data analysis, refers to what three words?a. Extrapolate, transform, and learnb. Extrapolate, transpose, and loadc. Extract, transform, and
ADS is a standard format for data files and fields typically needed to support an external audit in a given financial business process area that was developed by the AICPA.The acronym ADS stands for
How might an airline use data analytics to evaluate different services provided to business and casual travelers to maximize revenue?
Match the definition of the keywords with their terms. 1. A standard format for data files and fields typically needed to support an external audit 2. Datasets that are too large and complex for
Which of the following charts is generally considered the best way to show proportions?a. Bar chartsb. Scatter plotsc. Line chartsd. Pie chartse. Treemaps
Which of the following software is best at data analysis, as compared to visualizations?a. Power BIb. Excelc. Tableaud. Powerpoint
The use of visualizations to help perform the analysis is calleda. explanatory visualizations.b. diagnostic visualizations.c. exploratory visualizations.d. interpretive visualizations.
The use of visualizations to communicate the results to decision makers is calleda. explanatory visualizations.b. prescriptive visualizations.c. exploratory visualizations.d. diagnostic
Which of the following statements is true?a. Scatterplots show values of two variables each plotted on its own axis to exhibit potential trends.b. Scatterplots show values of two variables each
Assume that Netflix wants to show the relative frequency of its sales by state.Which of the following would be most appropriate?a. Word cloudb. Filled geographic mapc. Bar chartd. Pie charte. None of
Which of the following software tools is more associated with getting the data ready for analysis?a. Tableau Desktopb. Tableau Prepc. Pythond. SASe. None of the above
If the CEO prefers less detail in their written report, the analyst might suggesta. an executive summary.b. a complete set of visualizations.c. a full report.d. a sampling of the most important
Explain the difference between exploratory and explanatory visualizations. Why are their aims different from each other?
Match the data visualization listed with type of data analytics(descriptive, diagnostic, predictive, or prescriptive) it is most associated with.• Scatterplot• Time series data with forecast•
Match each term with its definition. Term 1. Categorical Data 2. Trend 3. Proportion 4. Numerical data 5. Scatterplot 6. Time series data Definition a. The values of two variables, each plotted on
Determine whether each of the following terms is more likely to be associated with exploratory data visualizations or explanatory data visualizations.• Visualizations in executive summary•
What does the following data visualization tell us about the relationship between labor cost per lawn mowed and monthly (profit) margin (the extent to which revenues exceed expenses) as shown on the
Is the data visualization in Exercise 4 immediately above better or worse than the same data in the following tabular format? Labor Cost per Lawn Monthly Margin 13 15 17 19 21 23 25 5,350 4,950 4,550
Download the dataset, Sales Growth Dataset.xlsx, which has sales data for years 20X1 and 20X2 for a set of publicly traded companies over a recent year.Calculate the sales growth using
Use the following data to graph the sales revenue and net income for Walmart from 2012 to 2020 in Excel.The data file, Walmart Trend Analysis.xlsx, is available in Connect or via the Additional
Download the Costs of Moistureshield Production dataset in Excel. Analyzing this data will allow Moisture Shield, a manufacturer of wood-plastic composite decking, determine its cost structure. Use a
Download the SkyDio Drone Sales Journal dataset in Excel. Note the sales price and cost of each sale. In Excel, calculate the gross margin percentage(Sales Price–Cost)/Sales Price for each sale (or
Download the sp-500-historical-annual-returns dataset in Excel from Connect or Additional Student Resources.7 Note the annual stock market returns to investment in the S&P 500. Create a visualization
Download the nasdaq-by-year-historical-annual-returns dataset in Excel from Connect or Additional Student Resources.8 Note the annual stock market returns to investment in the NASDAQ stock market
Which of the following is not a role of the accounting function in business?a. Financial closeb. Regulatory compliancec. Project managementd. Using IT to make finance and accounting processes more
Which of the following is not an example of business process documentation?a. Business process modelsb. Training manualsc. Organization chartsd. Internal audite. All of these are examples of business
Which of the following is not a purpose of business process documentation?a. Facilitating process improvementb. Specifying accountabilityc. Trainingd. Supporting internal audite. All of these are
Which of the following best describes the value of business models?a. A communication toolb. A planning toolc. A process improvement toold. A tool for managing complexitye. All of these describe
Which of the following describes how participants in a process are identified in BPMN?a. Message flowsb. Sequence flowsc. Poolsd. Gatewayse. Start events
Which of the following symbols is used to represent a gateway in BPMN? a. b. C. d. O
Which of the following symbols is used to represent sequence flow in BPMN? a. b. C. d. O
Which of the following statements about BPMN is not true?a. Arrows represent sequence flows.b. The BPMN specification is maintained by the Object Management Group (OMG).c. Events are modeled with a
Which of the following statements about sequence flows is not true?a. Sequence flows are continuous from the start event through activities and gateways, if any, to an end event in a pool.b. Sequence
Which of the following is the best description of the token concept?a. The token concept is a theoretical concept that describes process flow.b. The start event generates a token.c. The end event
Which of the following best describes an exclusive gateway?a. The only gateway in a BPMN diagram.b. A gateway that does not connect to message flows.c. A gateway with only one exit path per instance
Which of the following best describes an inclusive gateway?a. The gateway that is shared among two pools.b. A gateway with one or more exit paths per instance of a process.c. A gateway with only one
Which of the following is true about intermediate timer events?a. The process delays until a specific date or time.b. The process delays until a message is thrown.c. The process delays for an
Which of the following best describes a looping task?a. The task repeats until a condition is satisfied.b. A looping task only repeats twice.c. A looping task is modeled as a subprocess.d. A looping
Which of the following is not true about data objects?a. They are modeled with a document icon.b. They represents data that are only available for the duration of the process.c. They are linked to
Which of the following are not true about data associations?a. They are modeled as a dotted arrow.b. The association arrowhead shows the direction of data flow.c. They connect data objects to
Which of the following is not a step in preparing process models?a. Outline basic process flowsb. Define model contextc. Refine diagramd. Review BPMN standarde. Validate with stakeholders
Outline and explain the basic steps in preparing business process models.
Which of the following symbols is used to represent a class in a UML class diagram? a. b. C. d. O
Contrast the UML class diagrams with the entity-relationship diagrams shown in Appendix A. Which of the following pairs are not equivalent?a. Class and Entityb. Class and Relationshipc. Association
Which of the following best describes the meaning of this UML class diagram?a. Each inventory item can be sold a minimum of 1 and maximum of many times.b. Each sale includes a minimum of 0 and
Which of these is not one of the three main internal control functions?a. Preventive controlsb. Respective controlsc. Corrective controlsd. Detective controlse. All of these are main internal control
Write out a set of relational tables that correspond to the class diagram that you prepared for Problem 1. Identify primary and foreign keys.
Write out a set of relational tables that correspond to the class diagram that you prepared for Problem 2. Identify primary and foreign keys.
Consider the following narrative describing the operation of the Multnomah County Library.The Multnomah County Library provides a variety of services to citizens of the county.First, the library
In the hierarchical data model, the mapping from parent to child isa. 1:1 (one-to-one).b. 1:N (one-to-many).c. N:N (many-to-many).d. N:1 (many-to-one).
Advantages of relational data models generally includea. reduced information redundancy.b. low cost.c. ease of implementation.d. efficiency.
A class in a relational database model is defined asa. the sum of a whole.b. characteristics or properties of a table.c. person, place, thing, transaction, or event about which information is
Which statement about enterprise systems is correct?a. Most enterprise systems are designed mainly for accounting and finance functions.b. SAP, Oracle, and Microsoft all offer products for enterprise
Refer to Exhibit 6.2; if Steve’s Stylin’ Sunglasses accepts installments without requiring a down payment, the multiplicities between Sales and Cash Receipts should be changed toa. Sales (0..1) -
The FROM clause to the SELECT statement used in SQL indicatesa. the name of the table(s) from which to retrieve data.b. the name of the column(s) from which to retrieve data.c. the name of the
The WHERE clause to the SELECT statement used in SQL states the criteria that must be meta. to include a table in the query.b. to be included as an attribute in the table.c. to be included in the
The “ORDER BY Amount ASC” clause to the SELECT statement used in SQL suggests thata. the amount of the query result will be listed in ascending order.b. the amount of the query result will be
SAP modules available for implementation includea. Payroll, Personnel Time Management, and Enterprise Management.b. Payroll, Financial Accounting, and Enterprise Management.c. Financial Accounting,
Cloud computinga. takes energy from the sun and clouds.b. is Internet-based computing, where shared resources, software, and information are provided to firms on demand.c. requires a firm to make an
The GROUP BY operator in SQL is used toa. aggregate functions on the query results based on one or more columns.b. identify which columns are used to sort the resulting data.c. state the criteria
Ellen asks you to give her a list of the books that each author wrote.Write a complete SQL statement to provide the information to Ellen, including author names, book titles, publishers, and the
Ellen wants to know how many books each author wrote. Write a SQL statement to provide such information to Ellen.Ellen Novotny started an online bookstore in 2023. You are Ellen’s best friend and
You are going to send emails to inform the customers that the books ordered have been shipped. Write a SQL statement to obtain the complete information on the book title(s), unit price(s), and the
Ellen wants to know how many copies of each book were sold. Write a SQL statement to obtain the necessary information you think Ellen wants.Ellen Novotny started an online bookstore in 2023. You are
Ellen wants to know the dollar amount of total sales made on September 1, 2023. Write a SQL statement to obtain the necessary information you think Ellen wants.Ellen Novotny started an online
Based on the two tables and the attributes below, write SQL commands for each question to retrieve the data from the database.a. How many customer records are stored in the database?b. List customers
Based on the three tables and the attributes below, write SQL commands for each question to retrieve the data from the database.a. What are the foreign keys in the Sales table?b. How many sales
Identify the primary key of each table in the following partial database. Author Table Author ID AU-1 AU-2 AU-3 AU-4 AU-5 AU-6 Last Name Adams Brown Davis Newport Pham Sviokla First Name Eric
Show how each table in the partial database provided with Problem 19 is linked with to the other table(s).Tables From Problem 19: Author Table Author ID AU-1 AU-2 AU-3 AU-4 AU-5 AU-6 Last Name Adams
Which of the following is not an activity within the sales and collection process?a. Selling products and servicesb. Billing customersc. Managing accounts receivabled. Recording payments from
The sales and collection process is the point of contact between the firm and which set of external business partners?a. Investorsb. Customersc. Employeesd. Vendorse. All of these options
Which of the following sales and collection process activities can result in the creation of an account receivable?a. Receiving a sales order from a customerb. Shipping ordered products to the
Which of the following statements is true?a. Each pool must have a start event.b. Sequence flows are shown by arrows with a dashed line.c. Message flows are shown by arrows with a solid line.d. Each
Which of the following is not a purpose of a subprocess in BPMN?a. Reducing complexityb. Presenting higher-level process descriptionsc. Creating alternative process flowsd. Developing a reusable
What is the purpose of an intermediate error event?a. Indicates a change in flow due to a process exceptionb. Indicates the end of a processc. Indicates the start of a collapsed subprocessd.
Which of the following is an example of a business rule implementing access controls?a. There shall be a physical count of inventory each quarter.b. User’s recording collections cannot modify sales
Which of the following is not part of the REA framework?a. Agentsb. Type imagesc. Resourcesd. Eventse. Activities
How do you implement a one-to-many relationship in a relational database?a. Post a foreign key.b. Create a new table.c. Combine two fields to create a primary key.d. Create an association.e. None of
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each customer participates in a maximum of one sale.b.
Assume you are implementing a database from the preceding diagram. Which of these is the best way to implement the relationship identified by the number 5?a. Post the primary key of sales in
Which of the following is not an activity in the purchases and payments process?a. Request pricesb. Receive itemsc. Pay for itemsd. Bill customerse. All are activities in the purchases and payments
Which activity results in an increase to accounts payable?a. Request pricesb. Place purchase orderc. Receive itemsd. Return rejected itemse. Send payment
Choreography describes which of the following?a. Sequence of activities in a processb. Message flows between poolsc. Process gatewaysd. Both(a) and (c)e. Both(b) and (c)
Which of the following is not an example of an application control?a. Range checks ensure that purchases are limited to valid amounts.b. Employee making disbursements cannot modify purchase orders.c.
Which of the following describes the purpose of an intermediate timer event?a. Indicates receipt of a messageb. Indicates branchingc. Indicates delayd. Both(a) and (c)e. Both(b) and (c)
Which of the following is a resource in a purchases and payments structure model?a. Employee laborb. Receipt of goodsc. Paying by checkd. Inventorye. Supplier
Which of the following is an agent in a purchases and payments structure model?a. Employee laborb. Receipt of goodsc. Cash disbursementd. Inventorye. Supplier
Which of the following events would indicate recording of a purchase in the AIS?a. Issue Purchase Orderb. Receive Goodsc. Make Paymentd. Transfer Inventorye. None of these options
Which of the following is not an activity in the conversion process?a. Authorize productionb. Issue raw materialc. Perform workd. Transfer finished goods to customerse. All of these are activities in
Which of the following activities results in work-in-process moving to finished goods inventory?a. Authorize productionb. Inspect workc. Complete productiond. Issue raw materiale. None of these
Which of the following describes the purpose of a lane within a pool in BPMN?a. Indicates the start of the processb. Indicates the end of the processc. Identifies different activity flow optionsd.
Which of the following is not a purpose of using lanes to describe the conversion process?a. Document the sequence of activities in the process.b. Expose potential problems in the handoff between
Which of the following is a business rule implementing access control for the conversion process?a. Employee authorizing production cannot modify inventory records.b. System must provide control
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