Deck 3: Information Technology and Aiss

Question 1

OCR is an acronym that stands for "optimal computer resources."

Answer 1

False

Question 2

A source document could be electronic, such as booking an airline reservation online.

Answer 2

True

Question 3

A computer mouse is an example of an input device.

Answer 3

True

Question 4

Data transcription in AISs is labor intensive and is prone to introduce errors into accounting data.

Question 5

The acronym OCR stands for "optical character recognition."

Question 6

Equipment that surrounds a computer and assists it with input and output tasks is called "peripheral equipment."

Question 7

The technology commonly used to read turnaround documents is OCR.

Question 8

The acronym ATM is a technology often used by banks that stands for "automated transmission method."

Question 9

A laptop computer is an example of a CPU.

Question 10

A printer is an example of an input device.

Question 11

CPU is an acronym for "computerized peripheral unit."

Question 12

Plastic cards with magnetic strips are an example of bar code input.

Question 13

The processing power of a computer is often measured by the power of its CPU.

Question 14

There are only two components to an AIS-computer hardware and computer software.

Question 15

"Data transcription" is the same as "data communications."

Question 16

An example of a source document is a direct electronic payroll transfer into an employee's checking account.

Question 17

An example of a source document is an employee time card.

Question 18

Equipment that gathers accounting data at the point at which a sale is made are sometimes called POS devices.

Question 19

The top ten technologies discussed in the chapter results from an annual survey conducted by the AICPA.

Question 20

A turnaround document is a source document such as a utility bill that is prepared by a company, sent to a customer, and returned for further processing.

Question 21

Each computer record on a hard disk is composed of sub-elements called "data fields."

Question 22

A DVD typically has a greater storage capacity than a CD-ROM medium.

Question 23

Blu-ray disks can store more information on them than CD-ROM disks.

Question 24

In online, real?time systems, hard?copy output may be less desirable than soft?copy video screen display output.

Question 25

Magnetic disks and USB flash disks are examples of secondary storage media.

Question 26

"Secondary storage" has volatile memory and cannot be used as permanent storage.

Question 27

RAM is an acronym for "record access machine."

Question 28

RAM is usually measured in megahertz.

Question 29

CD-ROM disks and hard disks have about the same capacities.

Question 30

A microprocessor is a component of a CPU.

Question 31

Accounting data are typically stored on hard disks in groupings called "computer records."

Question 32

For fast printing, most AIS systems use ink jet printers rather than laser printers.

Question 33

The acronym "worm" means that some types of CD-ROMs can be rewritten repeatedly.

Question 34

The two components of a microprocessor are the arithmetic-logic unit and the control unit.

Question 35

Laser printers and dot-matrix printers produce equal quality output.

Question 36

The term "ROM" (as in CD-ROM)means "read-only memory."

Question 37

RAM is an acronym that stands for "read and manipulate."

Question 38

Processor speeds are very important to AIS applications because faster processors automatically lead to greater throughput.

Question 39

A gigabyte of computer storage is equal to one million bytes.

Question 40

A "DVD" disk is encoded by laser.

Question 41

Client/Server computing enables businesses to distribute the computer processing of the system between the client computer and the server computer.

Question 42

The "application-logic" component of a client/server system refers to where the processing logic of the system takes place.

Question 43

The term "enrollment" refers to the initial reading in a biometric authentication.

Question 44

The mechanism for transferring data between components of the CPU is called a TRAIN (Transfer Random Accessed Instructions Now).

Question 45

A computer network spanning a regional or national area is called a WAN.

Question 46

The central computer of a LAN is called a "file server."

Question 47

An operating system is a set of computer programs that helps a computer run itself.

Question 48

Wireless data communications refers to the ability to transmit data over fiber optic cables instead of twisted pair wires.

Question 49

An advantage of using a LAN is the ability to share computer files and equipment.

Question 50

The term DSL stands for "digital subscriber network."

Question 51

Programs such as Windows 10 and Unix are examples of application programs.

Question 52

Bluetooth is a wireless data communications standard that allows unlike communications devices to communicate with one another.

Question 53

The fingerprints of identical twins are also identical.

Question 54

The term "data communications" primarily refers to the transfer of data from primary memory to hard disks.

Question 55

An advantage of using a LAN is the ability to distribute information among the employees in the same building.

Question 56

In the last 100 years, only about 20 people have been found with identical fingerprints.

Question 57

LAN is an acronym for "local area network."

Question 58

Biometric identification requires that a new observation (e.g., a fingerprint)must match its stored version perfectly.

Question 59

An example of a "communications channel" is microwave transmission.

Question 60

A computer network spanning a small area such as a single building is a WAN.

Question 61

An advantage of cloud computing is that data are always obscured.

Question 62

The hardware of a computer system includes the computer itself and other devices that help the computer perform its tasks.These "other devices" are commonly also called:

A)Helper equipment
B)IT devices
C)Peripheral equipment
D)Secondary equipment
E)Accessory equipment

Question 63

A legacy system is an example of an older computer system, typically running on a mainframe computer.

Question 64

Python, C++, and Visual Basic are examples of computer operating systems.

Question 65

Which of these is one of the five interacting components of an AIS?

A)Fuzzy logic
B)Testing
C)Certification
D)Processes
E)Internet

Question 66

The terms kilobyte, megabyte, terabyte, and gigabyte are correctly ordered by size or capacity.

Question 67

All of the following are reasons why information technology is important to accountants except:

A)IT supports AIS functions such as communications and record keeping
B)Accountants must often evaluate AISs for themselves or for clients
C)It is important to keep up; if your competitor buys new computers, you should too
D)IT is likely to affect the way accountants work in the future

Question 68

The term cloud computing refers to services that organizations can access on the Internet.

Question 69

Which of the following best describes documents initially prepared by a company, then sent to individuals, and returned to an organization for data processing?

A)Mark-sense media
B)Source documents
C)Turnaround documents
D)MICR documents

Question 70

MICR is most closely associated with:

A)The airline industry
B)The data communications industry
C)Manufacturing
D)The banking industry

Question 71

Preparing your tax return on software accessed over the Internet for a fee is an example of cloud computing.

Question 72

A "mom-and-pop" convenience store would be an example of a business that would best utilize an ERP system.

Question 73

A POS device is usually attached to a:

A)Printer
B)Bank check
C)Cash register
D)Keyboard
E)Computer mouse

Question 74

The UPC code is an example of a(n):

A)PDA
B)MICR
C)Bar code
D)Biometric input

Question 75

POS devices, bar code readers, and OCR devices are examples of:

A)Input devices
B)Output devices
C)Processing devices
D)Transaction devices

Question 76

The term RFID is an acronym for "registered for information or data."

Question 77

The acronym ERP stands for "electronic or radio patron."

Question 78

All of the following are examples of peripheral equipment except:

A)Input equipment
B)Output equipment
C)Communications equipment
D)Primary memory equipment
E)Secondary storage equipment

Question 79

The AICPA regularly conducts a voluntary survey to identify a list of important IT trends or factors called:

A)The Top Ten Technologies
B)The Top Twenty Technologies
C)IT Trends for Tomorrow
D)The AICPA IT List

Question 80

Time cards, input to airline reservation screens, and input to bank deposit screens best describe which of the following?

A)Data transcription
B)Point-of-sale devices
C)Source documents
D)Turnaround documents
E)Data transaction documents