The role of the accountant has changed in recent times because:

Computer systems have emerged to handle the classification and recording tasks traditionally associated with the accounting function.

Professional bodies have sought to redefine and reposition the accounting function.

The accounting cycle is too complex and involved to be performed solely by the accountant.

Knowledge workers have increasingly replaced accountants in the performance of recording and classification tasks.

Which of the following is NOT true

Data are useful even if they are not subject to the application of rules or knowledge, which enables the transformation of data into information.

Data are the raw facts relating to or describing an event

Information is used in decision making and can prompt action, as well as be a guiding tool for decision making

Excess amount of irrelevant information may cause information overload

What is information overload?

The amount of information exceeds the processing capacity of a human being when working through a decision

The amount of information exceeds the storage capacity of a computer system when data storage is taking place.

Which of the following statements is not true?

A system should have at least one input.

A system should have at least one output.

A system should have at least one feedback.

Which of the following statements is not true?

A process should have at least one feedback.

A process should have at least one input.

A process should have at least one output

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

the directive from the finance director about the system's operation capacity.

the specification details gained from users.

the defence force requirement regarding e-commerce.

the accounting standards governing large companies.

Over time, the relationship between accounting and information systems has:

seen information systems gain an increased role as the emphasis shifted from accounting to information systems

seen accounting gain an increased role as the emphasis shifted from information systems to accounting.

seen information systems and accounting share the emphasis

seen both accounting and information systems become part of a wider organisational IT function

Which of the following statements is not true?

The accounting function's reliance on information systems function has remained the same over years.

Information systems were first seen as a support tool for the accounting function

Because of technological advancements, organisations began to see that technology of the computer could be applied beyond the domain of the accounting function.

What is the accounting's role to an organisation?

Gather data about the organisation's activities

Provide a means for business data storage and processing.

Convert business data into useful information

prepared from data through the application of rules and procedures.

a collection of raw facts about an organisation’s activities.

always useful for those who receive it.

always in scarce supply for decision makers.

is the combination of inputs, processes, outputs and feedback

can be influenced by external factors.

will address a specific function or purpose.

increasingly captured as new input technologies emerge

best used by an organisation when linked to the processes that generate or require them

managed by data-mining technology

An example of an external factor affecting the operation of an organisation’s payroll system is:

the government's requirement to prepare payment summaries for all empl

how many employees the organisation has working for it

the request by the human resources director for a new report to be added to the

an employee requesting information about his or her current pay level.

MICR technology offers benefits to organisations that:

need security in data processing, such as devices for banks.

want to ensure no fraudulent transactions occur

are unable to process cheques manually

are looking for an efficient means of processing data.

The accounting function within the organisation has:

become less prominent and increasingly dependent on data storage and processing technologies, thus increasing its reliance on the information systems function

over time increased in power and presence throughout the organisation

typically been merged with data management divisions, such as the information systems department.

typically been well preserved within the organisation

chap 1 HTTT KT

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28 questions

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MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Nowadays, an accountant's role is still to capture and record financial information about an
organisation

true

false

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Data is the same as information

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Data are only useful when they are converted into information

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

An open system must have at least one input and one output.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

The inputs and outputs of a system can be the same

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

An accounting information system can be either manual or computerised

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

In modern organisations, accounting is considered as one of the functions that depend on the
technologies of information system

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chap 1 HTTT KT

Nowadays, an accountant's role is still to capture and record financial information about an
organisation

Data is the same as information

Data are only useful when they are converted into information

An open system must have at least one input and one output.

The inputs and outputs of a system can be the same

An accounting information system can be either manual or computerised

In modern organisations, accounting is considered as one of the functions that depend on the
technologies of information system

Behaviours of a system are unaffected by the external environment.

A modern accounting information system can provide far more information than just
traditional financial statements

As accounting information systems are being computerised, data management will become
less of an issue

Access all questions and much more by creating a free account

Similar Resources on Wayground

Popular Resources on Wayground

Discover more resources for English

chap 1 HTTT KT

Nowadays, an accountant's role is still to capture and record financial information about anorganisation

Data is the same as information

Data are only useful when they are converted into information

An open system must have at least one input and one output.

The inputs and outputs of a system can be the same

An accounting information system can be either manual or computerised

In modern organisations, accounting is considered as one of the functions that depend on thetechnologies of information system

Behaviours of a system are unaffected by the external environment.

A modern accounting information system can provide far more information than justtraditional financial statements

As accounting information systems are being computerised, data management will becomeless of an issue

Access all questions and much more by creating a free account

Similar Resources on Wayground

Popular Resources on Wayground

Discover more resources for English

Nowadays, an accountant's role is still to capture and record financial information about an
organisation

In modern organisations, accounting is considered as one of the functions that depend on the
technologies of information system

A modern accounting information system can provide far more information than just
traditional financial statements

As accounting information systems are being computerised, data management will become
less of an issue