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Untitled lOMoARcPSD|12475599 TEST BANK FOR HE THONG THONG TIN KE TOAN, LISTEN AND LEARN Accounting (Đại học Quốc gia Hà Nội) StuDocu is not sponsored or endorsed by any college or university ( Downloa.
lOMoARcPSD|12475599 TEST BANK FOR HE THONG THONG TIN KE TOAN, LISTEN AND LEARN Accounting (Đại học Quốc gia Hà Nội) StuDocu is not sponsored or endorsed by any college or university Downloaded by Joy Phan lOMoARcPSD|12475599 Chapter 1: Introduction True/False Nowadays, an accountant's role is still to capture and record financial information about an organisation F Data is the same as information F Data are only useful when they are converted into information T An open system must have at least one input and one output T The inputs and outputs of a system can be the same F An accounting information system can be either manual or computerised T In modern organisations, accounting is considered as one of the functions that depend on the technologies of information system T Behaviours of a system are unaffected by the external environment F A modern accounting information system can provide far more information than just traditional financial statements T 10 As accounting information systems are being computerised, data management will become less of an issue T Downloaded by Joy Phan lOMoARcPSD|12475599 Testbank to accompany Accounting Information Systems 3e Multiple choice 11 The role of the accountant has changed in recent times because: a Professional bodies have sought to redefine and reposition the accounting function b Computer systems have emerged to handle the classification and recording tasks traditionally associated with the accounting function c The accounting cycle is too complex and involved to be performed solely by the accountant d Knowledge workers have increasingly replaced accountants in the performance of recording and classification tasks 12 Which of the following is NOT true? a Data are the raw facts relating to or describing an event b Data are useful even if they are not subject to the application of rules or knowledge, which enables the transformation of data into information c Information is used in decision making and can prompt action, as well as be a guiding tool for decision making d Excess amount of irrelevant information may cause information overload 13 What is information overload? a The amount of information exceeds the storage capacity of a computer system when data storage is taking place b The amount of information exceeds the processing capacity of a human being when working through a decision c Both a and b d None of the above © John Wiley & Sons Australia, Ltd Downloaded by Joy Phan 1.2 14 The following message box appears when entering a customer order into a sales system: This is an example of: a Input b Processing c Output d Feedback 15 Which of the following statements is not true? a A system should have at least one input b A system should have at least one output c A system should have at least one feedback d None of the above 16 Which of the following statements is not true? a A process should have at least one input b A process should have at least one output c A process should have at least one feedback d None of the above 17 A large company that provides supplies to the defence forces has just established a new accounting system An example of a factor in the external environment that would impact on the design of this system is: a the specification details gained from users b the directive from the finance director about the system's operation capacity c the defence force requirement regarding e-commerce d the accounting standards governing large companies © John Wiley & Sons Australia, Ltd 1.3 18 Over time, the relationship between accounting and information systems has: a seen accounting gain an increased role as the emphasis shifted from information systems to accounting b seen information systems gain an increased role as the emphasis shifted from accounting to information systems c seen information systems and accounting share the emphasis d seen both accounting and information systems become part of a wider organisational IT function 19 Which of the following statements is not true? a Information systems were first seen as a support tool for the accounting function b Because of technological advancements, organisations began to see that technology of the computer could be applied beyond the domain of the accounting function c The accounting function's reliance on information systems function has remained the same over years d All of the above 20 What is the accounting's role to an organisation? a Gather data about the organisation's activities b Provide a means for business data storage and processing c Convert business data into useful information d All of above © John Wiley & Sons Australia, Ltd 1.4 Chap 2: Business Process True/False Business processes exemplify the interconnected nature of business function areas T Predetermined goals, usually driven by customer needs, are attributes of the functional perspective of a business F The process perspective can introduce less bureaucracy and better efficiency than the functional perspective does T Because ERP systems adopt best practices in their design, organisations seldom need to configure their ERP systems or acquire additional software to support their needs F A well-designed ERP system should be able to drive all business processes of an organisation F TQM is more suitable for drastic business changes F BPR is a top-down approach to process improvement, but it is less risky F A criticism of BPR is that it is frequently seen as a way of legitimising downsizing T Because BPR gives employees a greater sense of involvement and control over the process and it increases the diversity of a job and make the job more interesting, employees will not reject BPR as a method of business change F 10 Organisations are always able to reap the full benefits of a new technology if that technology is implemented properly F © John Wiley & Sons Australia, Ltd 1.5 Multiple choice 11 Strategy can be seen to operate at: a the internal level b the competitive level c the business portfolio level d all of above 12 An example of a strategic level decision would be: a Determining the quantity of raw materials to purchase b Appointing a new line manager responsible for running the delivery department c Reconfiguring the production line design to eliminate wasted time due to bottlenecks d Deciding whether or not to acquire the remaining shares of a partially owned subsidiary 13 There are two perspectives of organisational design: a Logical and physical b Internal and external c Functional and business process d Scientific and practical 14 The logical consequence of Taylor's scientific management approach was that organisations: a Developed rigid hierarchies that sought to tightly control lower levels of the organisation b Developed highly interactive and flexible structures that could easily adapt to changing environments c Had employees who questioned procedures and sought to continually redefine their role d Streamlined the information flows across the organisation 15 Scientific management is concerned with: a Streamlined work flows across the organisation b Hierarchical control of the organisation through three levels of management c Clearly defining individual employee's responsibilities and tasks d Dividing the business structure into the optimal number of functional divisions © John Wiley & Sons Australia, Ltd 1.6 16 An emphasis on business processes is different to a functional perspective of the organisation because a business process emphasis: a Offers highly defined tasks and responsibilities b Gives employees the freedom to what they want in order to please the customer c Acknowledges cross-functional communication and action is essential to the customer's needs d Views the customer needs as secondary to those of the functional divisions 17 Which of the following is NOT true? a The functional perspective focuses on what should be done while the process perspective focuses on how tasks are done b The functional perspective is horizontally oriented whereas the process perspective is vertically oriented c The functional perspective is task driven while the process perspective is customer driven d The functional perspective emphasises on specialists whereas the process perspective emphasise on generalists 18 Which of the following statements is NOT true? a A business process is based on a horizontal perspective of the organisation b A business process consists of a series of discrete activities c A business process is customer driven d A business process is designed to achieve a predetermined organisational goal 19 Which of the following is NOT a benefit of adopting a business process perspective within the organisation? a Better customer service and customer relations b Greater efficiency and effectiveness in using resources c Tighter organisational control d Less non-value-adding activities © John Wiley & Sons Australia, Ltd 1.7 20 Although ERP systems are built around the idea of best practice, some organisations will choose not to adopt the ERP best practice, seeking instead to modify the design of the system The mostly likely reason for doing so is: a Modifying the ERP system will lower the cost of implementation because redundant features are removed b The 'fit' between the system and the business processes needs to exist It is easier to change the system than to change the organisational design c The ERP system is unable to drive some of the organisation's unique business processes that provide distinct competitive advantage to the organisation d Adopting an ERP system off the shelf erodes competitive advantage because everyone else has the same software at their disposal 21 Which of the following is NOT a result of moving to a business process-based environment? a The way that the organisation is managed is changed b Functional barriers are broken down c The layer of middle management is thickened d Employee resistance 22 An organisation is undergoing a major change to the way it does business, redesigning business processes and the use of IT within the processes One of the suggested change approaches was TQM In this case a TQM would be ideal because it allows for all employees to offer suggestions and be involved in the changing of the organisation b TQM would be ideal because its incremental approach to organisational change means that the change process would be well managed c TQM would not be ideal because its incremental approach would mean that change would take a large amount of time d TQM would not be ideal because its incremental approach is suited to gradual change rather than large scale change 23 A process that has been reengineered will have less of a role for specialists because: a Specialists are made redundant through the cost-cutting emphasis of BPR b Decisions that require specialists are removed from a process c Generalists are trained and act as specialists through the assistance of decision aids d Jobs are combined and key workers are given decision making responsibility © John Wiley & Sons Australia, Ltd 1.8 24 Which of the following statements is NOT true about a reengineered process? a Jobs change and people are empowered b Work units change from a functional to a process perspective c Controls are increased to ensure smooth functioning d Workers' jobs are combined and workers are given decision rights 25 Benefits of a reengineered process from a customer's perspective include: a better information availability b a more convenient way of participating in a process c a specific reference point d all of above 26 Organisations will benefit most from the application of IT when: a They use the most advanced and latest IT b All business processes are computerised c IT costs are brought to the minimum d The use of IT is driven by business needs and opportunities 27 Evaluated receipts settlement involves: a The purchaser paying for goods without receiving an invoice b The supplier issuing an invoice before goods have been delivered c Speeding up the accounts receivable process for a vendor d The electronic sending and payment of invoices 28 An organisation is looking for a way to improve their accounts payable process Someone suggested that they continue to send out paper invoices but allow customers to pay through their bank website and phone banking This is an example of: a Electronic bill presentment b Electronic bill presentment and payment c Electronic bill payment d None of above © John Wiley & Sons Australia, Ltd 1.9