1.

) _________ supports daily business operations with numerous reports,

documents and messages for users throughout the organization
a.) MIS
b.) OAS
c.) TPS
d.) none of the above
2.) Which of the following is true?
a.) REA diagram entities are arranged in constellations by entity
class.
b.) ER diagrams present a static picture of the underlying
business phenomena.
c.) Entity names in ER diagrams are always in the noun form.
d.) none of the above is FALSE
3.) is a complete set of records of an identical class.
a.) file
b.) data report
c.) data file
d.) none of the above
4.) a repository for financial and non financial data
a.) cloud
b.) computer
c.) database
d.) none of the above
5.) a closely related subsystem that concerns with the financial status of
the company
a.) AIS/MIS
b.) GL/FRS
c.) AIS/SAP
d.) none of the above

6.) INFORMATION
a.) raw information
b.) unprocessed facts
c.) a business resource
d.) all of the above
7.) this enabled thousand of business enterprises of all sizes, as well as
millions of consumers, to congregate and interact in a worldwide virtual
shopping mall.
a.) Internet Commerce
b.) Electronic Commerce
c.) Internet Technologies
d.) none of the above
8.) a smaller element unit of a complete system
a.) system
b.) subsystem
c.) information
d.) all of the above
9.) which is none CASH RECEIPTS PROCEDURE
a.) open mail and prepare remittance advice
b.) record and deposit checks
c.) update accounts receivable
d.) None of the above
10.) accountants are primarily involved in many ways inline to AIS
(among the choices which is not)
a.) designers
b.) system users
c.) auditors
d.) none of the above

11.) _________ as an event that affects or is of interest to the organization

and is processed by its information system as a unit of work.

a.) AIS
b.) MIS
c.) transaction
d.) none of the above
12.) this is a typical reports produced by MRS which includes budgets,
variance reports, cost-volume-profit analyses, and reports using current
cost data.
a.) financial reports
b.) discretionary report
c.) transaction reports
d.) none of the above
13.) a system wherein accounts payables are paid automatically;
payment is recorded, payment sent, invoices closed, AP control and cash
accounts updated and reports sent to AP and Cash disbursement
department
a.) Integrated Cash Disbursements
b.) Cash Disbursements
c.) AP System
d.) None of the above
14.) another magnetic file used as standards for processing transactions
a.) transaction files
b.) master files
c.) reference files
d.) none of the above

15.) an element of Integrated Purchase Processing where clerk

automatically prompted to enter quantities received system
automatically creates receiving report, updates inventory, and sends
information to G/L
a.) receiving department

b.) AP Department
c.) Computer Operations
d.) None of the above
16.) the nature of the technology / human mix employed in a particular
system has a direct bearing on the nature of internal controls needed to
control the system
a.) physical revenue system
b.) Physical Revenue Cycle
c.) Profit and Lost System
d.) None of the above
17.) ___________ are effective in companies in which there exists a high
degree of data sharing but no primary user.
a.) Replicated databases
b.) Concurrency Control
c.) Database Lockout
d.) none of the above
18.) contains budgeted amounts for revenues, expenditures, and other
resources for responsibility centers.
a.) budget master file
b.) general ledger master file
c.) responsibility center file
d.) none of the above
19.) pick goods process wherein this identifies the items of inventory that
must be located and picked from warehouse shelves
a.) stock release document
b.) verified stock release
c.) back order
d.) None of the above
20.) This file provides a record of all general ledger transactions and
replaces the traditional general journal.
a.) journal voucher file
b.) general ledger master file
c.) GL history file

d.) none of the above

21.) are known to be a completely finished and tested systems that are
ready for implementation
a.) Turnkey system
b.) vendor-support System
c.) backbone system
d.) none of the above
22.) none data processing function
a.) data control, conversion
b.) computer operations
c.) data library
d.) none of the above
23.) is a database constructed for quick searching, retrieval, adhoc
queries, and ease of use.
a.) Data Warehouse
b.) Data Mining
c.) Database
d.) none of the above

24.) which is none material management function

a.) purchasing
b.) receiving
c.) stores
d.) none of the above
25.) is an appraisal function housed within the organization, wherein
internal auditors perform a wide range of activities on behalf of the
organization, including financial statements audits, examining an
operations' compliance with organizational policies, etc.
a.) internal Auditing
b.) internal Auditor

c.) assurance services

d.) none of the above
26.) which is not a part of CHECK CREDIT?
a.) Check credit of sales order
b.) approves sales order
c.) release of product
d.) None of the above
27.) is an accounting framework for modeling an organizations' critical
resources, events, and agents
a.) REA
b.) EDI
c.) GAAP
d.) none of the above
28.) another I.T. application control which edits to check for missing and
invalid data
a.) Input controls
b.) Process
c.) output
d.) None of the above
29.) contains records of past transactions that are retained for future
reference
a.) transaction files
b.) master files
c.) archive files
d.) none of the above
30.) _________ produces the traditional financial statements, such as the
income statement, balance sheet, statement of cash flows, tax returns and
other reports required by law
a.) TPS
b.) GL/FRS
c.) MRS
d.) none of the above

31.) involves scheduling the flow of materials, labor, and machinery to

efficiently meet production needs.
a.) forecast
b.) production planning
c.) production controlling
d.) none of the above
32.) an internet facility that links user sites locally and around the world
a.) World Wide Web
b.) FTP
c.) Email
d.) none of the above
33.) another receive order process where customer orders information
are updated whenever there is a change in the status of the order
a.) customer order
b.) sales order
c.) customer open order file
d.) None of the above
34.) ______ describes the contents of the order
a.) packing slip
b.) shipping notice
c.) bill of lading
d.) None of the above

35.) an elemental piece of potentially useful data in the database.

a.) EDI
b.) Data Processing
c.) Data Mining
d.) none of the above

36.) _________ is the main system where AIS and MIS are just a
subsystem of this main system.
a.) Business System
b.) Main AIS
c.) Information System
d.) none of the above
37.) an activity of getting the product reach the customer in time (after
the sale)
a.) sales
b.) distribution
c.) marketing
d.) none of the above
32.) an internet facility that links user sites locally and around the world
a.) World Wide Web
b.) FTP
c.) Email
d.) none of the above
33.) another receive order process where customer orders information
are updated whenever there is a change in the status of the order
a.) customer order
b.) sales order
c.) customer open order file
d.) None of the above

34.) ______ describes the contents of the order

a.) packing slip
b.) shipping notice
c.) bill of lading
d.) None of the above
35.) an elemental piece of potentially useful data in the database.

a.) EDI
b.) Data Processing
c.) Data Mining
d.) none of the above
36.) _________ is the main system where AIS and MIS are just a
subsystem of this main system.
a.) Business System
b.) Main AIS
c.) Information System
d.) none of the above
37.) an activity of getting the product reach the customer in time (after
the sale)
a.) sales
b.) distribution
c.) marketing
d.) none of the above
38.) is a temporary file of records used to change or update data in
master file
a.) transaction files
b.) master files
c.) reference files
d.) none of the above
39.) this establish the customers credit worthiness
a.) check credit
b.) sales check
c.) customers A/R
d.) None of the above
40.) _______ activities occur in the conversion cycle in which raw
materials, labor, and plant assets are used to create finished products.
a.) assembly
b.) production
c.) packaging

d.) none of the above

41.) functional segmentation used to plan and control the materials
inventory of the company
a.) materials management
b.) production
c.) marketing
d.) none of the above
42.) an I.T. application control where primary journal vouchers and
accounts summary are provided as information outcome
a.) Input controls
b.) Process
c.) output
d.) None of the above
43.) "Code of Ethics" for which is none Senior Financial Officer
a.) conflich of interest
b.) full and fair disclosures
c.) legal compliance
d.) None of the above
44.) is the direct exhange of finished goods and services for cash in a
single transaction between a seller and a buyer.
a.) Delivery
b.) Purchases
c.) Revenue Cycle
d.) None of the above
45.) an accounting information systems of combine technology and
human activity
a.) physical revenue system
b.) Physical Revenue Cycle
c.) Profit and Lost System
d.) None of the above

46.) a basic system which is use by AP Clerk to do reviews of AP Packets

each day, identify items due, sends supporting documents to cash
disbursements department
a.) voucher payable system
b.) Accts Payable System
c.) Cash Disbursement System
d.) None of the above
47.) ______ serves as an evidence that the customers order was filed and
shipped.
a.) packing slip
b.) shipping notice
c.) bill of lading
d.) None of the above
48.) is the aggregation or roll-up of data. For example, sales offices data
can be rolled up to districts and districts rolled up to regions.
a.) Consolidation
b.) Drill-Down
c.) Slicing
d.) none of the above
49.) this functions as to manage the financial resources of the firm
through banking and treasury activities, portfolio management, credit
evaluation, cash disbursements, and cash receipts.
a.) Accounting
b.) AP/AR mgt
c.) Finance
d.) none of the above
50.) which is none major subsystem of AIS?
a.) TPS
b.) GL/FRS
c.) MRS
d.) none of the above
51.) is a transaction cycle composed of two(2) major subsystem
(production & cost accounting)

a.) expenditure cycle

b.) conversion cycle
c.) revenue cycle
d.) none of the above
52.) another receive order process where it tends to capture vital
information
a.) customer order
b.) sales order
c.) customer open order file
d.) None of the above
53.) ______ are things of economic value to the organization and are the
objects of economic exchanges with trading partners.
a.) Resources
b.) Events
c.) Agents
d.) none of the above
54.) which is none I.T. Application Controls?
a.) Input Controls
b.) Process
c.) Output
d.) None of the above

55.) which is none Database Anomaly?

a.) update
b.) insert
c.) delete
d.) none of the above
56.) customized system that client organization purchase commercially
rather than develop in-house
a.) Turnkey system

b.) vendor-support System

c.) backbone system
d.) none of the above
57.) which is none CASH RECEIPTS PROCEDURE
a.) update general ledger
b.) update accounts payable
c.) reconcile cash receipts and deposits
d.) None of the above
58.) this is a sub system of an AIS, where this can be use as alternative to
Accounts Payable procedures, this uses cash disbursement vouchers and
recorded in the voucher register and post to general ledger.
a.) voucher payable system
b.) Accts Payable System
c.) Cash Disbursement System
d.) None of the above

59.) which is a none element of a general model for AIS?

a.) end users, data sources
b.) data collection and processing
c.) database mgt and information generation
d.) none of the above

60.) ______ is an accounting framework for modeling an organizations

critical resources, events, and agents and the relationships between them.
a.) REA model
b.) GAAP
c.) AIS
d.) none of the above