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business
accounting information systems

Questions and Answers of Accounting Information Systems

Recently, more than 20 percent of companies surveyed indicated they were testing or considering artificial intelligence applications in their business, but only 4 percent were actively using AI. Why
Which of the following statements is false?a. Hyper ledger is an open source blockchain platform created by the Linux foundation.b. Hyper ledger is a permissioned blockchain with capabilities of
Review the five basic questions that AI/machine learning can answer. Develop additional business questions for each question.
Which of the following statements is false?a. Private blockchain requires permission to join the network.b. Bitcoin uses smart contract to specify the business rules.c. In Ethereum, a new block is
When we refer to smart contract in blockchain, we mean:a. A contract that can be edited at any time for business rules.b. A digital copy of paper contract such as a Word file.c. A digital contract
Which of the following is created mainly for cryptocurrency application?a. Ethereumb. Hyper ledgerc. Cordad. Bitcoin
What information does a block in the Bitcoin network not contain?a. The senderb. The receiverc. The quantity of Bitcoins to transferd. a and be. None, a block contains all of this information.
What is a requirement of the proof of authority algorithm?a. A few members have known identities.b. A portion of the miner’s blocks will be locked until it is validated.c. Large quantities of
Which of the following is not true with respect to artificial intelligence?a. AI is a broad field in computer science.b. AI is intelligence exhibited by machines rather than humans.c. AI began in the
Which of the following best describes the difference between artificial intelligence and machine learning?a. Machine learning is a subset of AI.b. Machine learning only applies to deep learning
Which of the following best describes machine learning?a. Machine learning is driven by programming instructions.b. Machine learning is a different branch of computer science from AI.c. Machine
Which of the following is not part of the virtuous cycle of machine learning?a. Modelb. Learnc. Predictd. Datae. None of these
Which of the following best describes artificial neural networks?a. Training a neural network involves the use of real-world data.b. Deep learning is required for a neural network.c. Neural networks
Which of the following best describes deep learning?a. Deep learning is used to solve philosophical problems.b. Deep learning involves complex, multilayer neural networks.c. Deep learning is
Which of the following is not directly related to one of the five questions that machine learning/AI is best suited to answer?a. Which business strategy will be most successful?b. Is this firm a good
Which of the following best describes supervised learning?a. The training data contain missing labels or incomplete data.b. The training data match inputs to nodes in the network.c. The training data
Which of the following best describes unsupervised learning?a. The training data contain missing labels or incomplete data.b. The training data match inputs to nodes in the network.c. The training
Which of the following best describes semi-supervised learning?a. The training data contain some missing labels or incomplete data.b. The training data match inputs to nodes in the network.c. The
Which of the following best describes reinforcement learning?a. The model determines how elements of the dataset are alike.b. The training data match inputs to nodes in the network.c. The training
Which of the following best describes a confusion matrix?a. It is a table summarizing the prediction results.b. It has as many rows and columns as classifications to predict.c. It can be used to
If a confusion matrix shows 46 TP, 6 FN, 500 TN, and 4 FP, what is the precision ratio?a. 0.90b. 0.92c. 0.98d. 0.88e. None of these
If a confusion matrix shows 46 TP, 6 FN, 500 TN, and 4 FP, what is the recall ratio?a. 0.90b. 0.92c. 0.98d. 0.88e. None of these
If a confusion matrix shows 46 TP, 6 FN, 500 TN, and 4 FP, what is the accuracy ratio?a. 0.90b. 0.92c. 0.98d. 0.88e. None of these
If a confusion matrix shows 25 TP, 5 FN, 1000 TN, and 5 FP, what is the precision ratio?a. 0.90b. 0.92c. 0.99d. 0.83e. None of these
If a confusion matrix shows 25 TP, 5 FN, 1000 TN, and 5 FP, what is the recall ratio?a. 0.90b. 0.92c. 0.99d. 0.83e. None of these
If a confusion matrix shows 25 TP, 5 FN, 1000 TN, and 5 FP, what is the accuracy ratio?a. 0.90b. 0.92c. 0.99d. 0.83e. None of these
In field 17 of Figure 10-5, Audit Data Standards includes a record of who approved the journal entry. Why do you think the external auditor might be interested in this field? Why do you think he or
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?a. Each employee participates in at least one sale.b.
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each cash receipt may involve multiple employees.b.
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?a. Each sale may involve multiple employees.b. Each sale
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each sale is associated with a minimum of one
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each customer pays in cash at the time of the sale.b.
Refer to the association marked with the number 3 in the preceding diagram. What is the best interpretation if the minimum multiplicity next to Customers is 0 instead of 1?a. Some customers don’t
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each cash receipt may involve no customers.b. Each
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each sale may involve a maximum of many inventory
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each inventory item must be sold at least once.b. Each
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best example of a business rule that constrains the association?a. Sales are allowed if they
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Each cash receipt is deposited into multiple cash
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Each cash account may be associated with many cash
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales during the month in full at the end of the month. Which of the following is the
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales in full at the end of the month. Which of the following is the multiplicity that
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales during the month in full at the end of the month. Which of the following is the
Refer to the association marked with the number 5 in the preceding diagram. What is the best description of the type of inventory that this company sells?a. High-value items such as automobilesb.
Assume you are implementing a database from the preceding diagram. How many tables would the database include?a. 6b. 7c. 5d. 4e. You can’t tell from the information provided.
Assume you are implementing a database from the preceding diagram. Which of these is the best way to implement the relationship identified by the number 3?a. Post the primary key of customers in
Recall that type images apply guidelines, constraints, and descriptive information, as well as categorizing the economic resources, events, and agents for a business process. Figure 6.7 shows two
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each cash disbursement is made to many vendors.b. A
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Some employees are also vendor types.b. Employees only
Assume that you are drawing an activity (BPMN) diagram of the process. Which of the following is not true about your diagram?a. The issue purchase order task occurs before the receive purchases
Refer to the association marked with the number 7 in the preceding diagram. Which of the following is the best description of the association?a. Some vendors are not in a vendor type.b. Employees do
Assume that you are drawing a collaboration activity (BPMN) diagram of the process. Which of the following would not be message flows on your diagram?a. Purchase orderb. Delivery (of the purchase)c.
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. Links actual material costs to each
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each bill of materials is related to a minimum of zero
Use your criteria from Discussion Question 3, compare the desktop products from Qlik Sense (www.qlik.com) and Rapid Miner (www.rapidminer.com). How do they differ from Tableau and Power BI?Data from
Based on your personal experience, what kinds of charts do you use most often? What kinds of charts would accountants use most often? Why?
Refer to Figure 6.4. Describe the types of businesses that would employ a similar diagram for their purchases and payments processes. What other alternative approaches are there? Describe some
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each vendor always receives multiple cash
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Vendors may receive many purchase orders.b. Vendors
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each purchase order is issued to many vendors.b. Each
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each purchase order specifies a type of inventory.b.
Which of the following is an event in a purchases and payments structure model?a. Cashb. Inventoryc. Employeed. Cash disbursemente. None of the above
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Purchases increase the quantity-on-hand of inventory
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each inventory item is ordered one time.b. Each
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Create a linking table with
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each inventory item is associated with a minimum of
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?a. Each purchase involves one supplier.b. Each purchase
Describe how you would change Figure 7.7 to implement an activity-based costing system with three different cost drivers.Data from in Figure 7.7 1..* Bill
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each bill of materials entry specifies one raw
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. The association links finished goods to
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each raw material is related to a minimum of zero
Consider a UML class diagram of the conversion process that uses the REA framework. Which of the following events begins a typical conversion process?a. Assign employees to departmentsb. Authorize
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. Shows that the conversion and sales
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each finished good is related to one order.b. Each
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each labor operation is related to one Sunset
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. Authorizes the issue of raw
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Each production authorization is related to a minimum
The following figure represents a digital cockpit (or dashboard) for General Electric.The cockpit has 15 items highlighted. Identify which numbered item tracks or shows the following data:a. The
XBRL facilitates business reporting of:a. business processes.b. the XML language.c. financial and nonfinancial information.d. only financial information.
What is the mechanism called that firms may use to track their marketing efforts?a. XBRLb. Business intelligencec. Data analyticsd. Digital dashboard
XBRL assurance might include all but which of the following?a. The most current, standardized XBRL taxonomy is used.b. The XBRL tagging is accurate and complete.c. The reports generated using XBRL
The XBRL style sheet is made in conformance with which standardized language?a. XMLb. XSLc. XBRL GLd. XL
Which body mandated that operating firms in its jurisdiction submit their financial reports using XBRL?a. FASBb. GASBc. SECd. NYSE
Which technique or tool is used to analyze data for business intelligence purposes?a. Data miningb. Decision support systemsc. Data martsd. Big Data
Find the XBRL element (tag) name and description for Current Liabilities and Land in the 2018 XBRL taxonomy using the Search Command.Steps:1. Open a web browser, and go to xbrlview.fasb.org.2. Click
Match the definition of the key words with their terms. 1. A standard format for data files and fields typically needed to support an external audit. 2. Datasets that are too large and complex for
Match these definitions with either of the four Vs to describe Big Data: 1. Unstructured and unprocessed data, such as comments in social media, emails, global positioning system measurements,
Find the XBRL element (tag) name and description for Current Accounts Payable and Goodwill in the 2018 XBRL taxonomy using the Search Command.Steps:1. Open a web browser, and go to
Big Data is often described by the 4 Vs, or:a. Volume, velocity, veracity, and variability.b. Volume, velocity, veracity, and variety.c. Volume, volatility, veracity, and variability.d. Volume,
Data Analytics can be disaggregated into four steps as part of the AMPS. Which of these AMPS processes would be considered mastering the data [or ETL (extract, transform, and load)] or performing the
According to estimates considered in the chapter, up to what percentage of a data analyst’s time is spent cleaning (or scrubbing) the data to be ready for analysis?a. 40 percentb. 0 percentc. 20
What is the difference between Big Data and Data Analytics? Give an example of the difference.
Why is it important to have software vendors, such as ACL Inc., use the Audit Data Standards?
Which term is used to describe the science of examining raw data, removing excess noise from the dataset, and organizing the data with the purpose of drawing conclusions for decision making?a. Big
What efficiencies are there for external auditors to use Audit Data Standards?
These problems come from working Lab 1: Accounts Receivable Aging performed in the chapter text.Required:a. Perform the analysis, and take a screenshot of your aged receivables; label it “Lab 1

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