Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127



Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127
Textbook Problem

In the following first list are 10 examples of the items described in the second list. Match the two lists by placing the capital letter from the first list on the blank line preceding the description to which it best relates. You should have two letters left over from List 1.

List 1—Examples

  1. A. Fire extinguishers
  2. B. Deleting an inactive customer’s record from customer master data
  3. C. Ensure input validity
  4. D. Ensure security of resources
  5. E. Computer virus
  6. F. Management philosophy and operating style
  7. G. Accounts receivable subsidiary ledger in a manual system
  8. H. Customer name and address
  9. I. The process of increasing customer balances for sales made
  10. J. Cash receipts journal in a manual system

List 2—Descriptions

_____ 1. A control goal of an operations process.

_____ 2. An instance of data maintenance.

_____ 3. An example of a master data file in a computerized system.

_____ 4. An illustration of an information processing update (of master data).

_____ 5. An example of an event data file in a computer system.

_____ 6. A control goal of the information process.

_____ 7. An element included in the control environment.

_____ 8. An element of standing data.

Summary Introduction

To match: The examples and descriptions.


Accounting information systems:

It is an information structure which collects and manages data of an organization which can be utilized by analysts, managers, and other decision-making authorities of an organization.


The examples and descriptions:

Description 1:

Example: D.

The most important goal of an operations process is to ensure that the resources are properly secured and does not fall into the wrong hands.

Description 2:

Example: B.

It is an maintenance of data because the inactive member's data is cleared from the database so that space can be used for other purposes.

Description 3:

Example: G

It can be termed as an example of the data in the computerized system as it contains the subsidiary ledger in the manual system.

Description 4:

Example: I.

The customer balances in the master data are updated to ensure that the information received is processed by the system and the data is updated in the system...

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