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Buku Accounting Information System 13th Edition Marshall B. Romney. https:// 12th edition, ISBN by Romney, Marshall B., Steinhart, Paul J., published by Accounting information systems/Marshall B. Romney [et al.]. Accounting Information Systems (13th Edition) [PDF] Download; 2. Book Details Author: Marshall B. Romney,Paul J. Steinbart Pages:

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Steinbart, Arizona State University. This market-leading text delivers the most comprehensive and flexible coverage of the major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs.

Accounting Information Systems, 13th Edition

This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant. Teaching and Learning Experience This texts presents a better teaching and learning experience—for you and your students.

Here's how: Students see the concepts in action. Up-to-date information covers critical topics. Students get numerous opportunities to practice and hone their skills. Instructors get the flexibility to tailor the material to fit their individual course needs. Students see the concepts in action: Integrated chapter-opening cases introduce important material and reinforce key concepts.

A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS. Students get numerous opportunities to practice and hone their skills, and check themselves for understanding:.

Chapters can be easily reordered to focus on the material most appropriate to individual courses. C A master file exists across fiscal periods.

Accounting Information Systems, 13th Edition

D A master file stores cumulative information. Catarina Boards is a sole proprietorship that stocks an inventory of between 30 and 50 different skateboards. Inventory is updated in real time by the AIS. If Catarina wishes to keep detailed information about the download price of each skateboard in a place outside of the general ledger, it might use a A relational ledger. B transaction file. C master file. D specific ledger. Louis area. Antia uses computer technology to provide superior customer service.

The store's database system was designed to make detailed information about each Japanese fan easily accessible to her customers.

Accordingly, the fan price and condition are provided for each fan, along with many pictures of each fan.

In Antia's database, the price of the Japanese fans is a n A entity. B attribute. C field. D record. In Antia's database, the data about each Japanese fan represents a n A entity. In Antia's database, the Japanese fans as a whole represent a n A entity. In Antia's database, the data about each Japanese fan's price is stored in a n A entity.

B group code. C sequence code. D data code. B monthly depreciation adjustments. C annual closing entries. D stock issuance transactions. A The audit trail is intended to verify the validity and accuracy of transaction recording. B The audit trail consists of records stored sequentially in an audit file.

C The audit trail provides the means for locating and examining source documents. D The audit trail is created with document numbers and posting references.

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A business activity B resources affected by the business activity C people who participate in the business activity D place the business activity occurs Answer: A Objective: Learning Objective 3 Difficulty: Difficult AACSB: Reflective Thinking 31 Data about all of the following facets of a business activity are most likely to be recorded in a master file except the A business activity.

B resources affected by the business activity. C people who participate in the business activity. D place the business activity occurs. Answer: An audit trail provides a means to check the accuracy and validity of postings to the ledger. The posting references and document numbers help provide the audit trail.

Answer: The smallest unit of data is known as a data value. A data value is physically stored in a space called a field. Any number of fields can be grouped together to form a record.

Related records are grouped together to form a file. Files are then combined to form a database. Answer: First, the code should be consistent with its intended use. Second, the code should allow for growth in the number of items to be coded.

The coding system should be as simple as possible. The coding system should be consistent with the company's organizational structure and it should be consistent across the different divisions of an organization. Answer: The general ledger contains summary-level information about every asset, liability, equity, revenue, and expense account in an organization. The balances in general ledger accounts form the starting point for preparation of financial statements and various other financial reports.

A subsidiary ledger account provides support for any general ledger account for which individual subaccounts for example, accounts receivable, accounts payable, inventory, and fixed assets are required.

The subsidiary ledger records and maintains the detail-level information by having a separate record for each customer, vendor, inventory item, or fixed asset. The sum of the subsidiary ledger balances should equal the balance in the general ledger account.

A general ledger account that corresponds to a subsidiary ledger account is known as a control account.

A The AIS must be able to provide managers with detailed and operational information about the organization's performance. B Both traditional financial measures and operational data are required for proper and complete evaluation of performance.

C The AIS was often just one of the information systems used by an organization to collect and process financial and nonfinancial data. D Traditionally, most AIS have been designed so that both financial and operational data are stored in a manner that facilitates their integration in reports.

This is an example of A internal financial information. B internal nonfinancial information. C external financial information. D external nonfinancial information. B weekly credit and cash sales comparison. C low inventory level. D expense variances outside acceptable range.

A The AIS is best utilized for financial data while the management information system is best utilized for operational data. B The AIS must be able to provide managers with detailed operational information about the organization's performance. C Both financial and nonfinancial data are required for proper and complete evaluation of organizational performance. D Most source documents capture both financial and nonfinancial data about business transactions.

B discrepancies. C integration issues. D efficiency. B hard copy. C soft copy. D financials.

A Alexis uses a computerized information system to keep track of all the financial data generated by her bakery. She is considering opening a new bakery on the east side of town. B Betty has a system that keeps track of the accounts payable and receivable for her plumbing business. At the end of the year, the system helps her to prepare her taxes in just two hours. C Charlie keeps records of all his business records in a shoe box.

Each week he enters all of the data into spreadsheets that automatically generate download orders, based on predetermined inventory reorder points. Production quotas for the coming week are also automatically generated based on customer orders.C the company's financial statements.

In Antia's database, the price of the Japanese fans is a n A entity. Accounting Information Systems: Reflective Thinking 3 Data must be collected about three facets of each business activity.

A data input, data storage, data processing, information output B data input, data recall, data processing, information output C data input, data recall, data transmission, information output D data input, data recall, data transmission, data storage Answer:

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