Exam Question Bank

to accompany

Accounting Information Systems:

Basic Concepts and Current Issues, 2e

Robert L. Hurt
California State Polytechnic University, Pomona

Exam Question Bank, Chapters 1-18 to accompany

Accounting Information Systems
Copyright 2010 by The McGraw-Hill Companies, Inc.
All rights reserved.
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Current-Issues-2nd-Edition-Hurt-Test-Bank

Table of Contents

Part One: Introduction and Basic Concepts

Chapter 1 Role and Purpose of Accounting Information Systems

Chapter 2 Transaction Processing In the Accounting Information System

Chapter 3 Professionalism and Ethics

Chapter 4 Internal Controls

Part Two: Documentation Techniques

Chapter 5 Flowcharting

Chapter 6 Data Flow Diagramming

Chapter 7 REAL Modeling

Part Three: System Analysis and Information Technology

Chapter 8 Information Systems Concepts

Chapter 9 XBRL

Chapter 10 E-Business and Enterprise Resource Planning Systems

Part Four: Business Processes

Chapter 11 Sales / Collection Process

Chapter 12 Acquisition / Payment Process

Chapter 13 Other Business Processes

Chapter 14 Business Process Management

Part Five: Other Topics in Accounting Information Systems

Chapter 15 Computer Crime and Information Technology Security

Chapter 16 Decision Making Models and Knowledge Management

Chapter 17 Professional Certifications and Career Planning

Chapter 18 Auditing and Evaluating the Accounting Information System

Full file at http://testbankshop.eu/Accounting-Information-Systems--Basic-Concepts-and-
Current-Issues-2nd-Edition-Hurt-Test-Bank
Accounting Information Systems: Basic Concepts and Current Issues, 2e
Robert L. Hurt
Exam Question Bank
Preface

“Assessment” has become the “coin of the realm” for many accounting departments—
particularly those with any form of AACSB accreditation. And, for better or worse, quizzes and
exams are primary ways of assessing student learning throughout the curriculum.

This exam question bank facilitates sound assessment and responds directly to the following
items from the AACSB standards, while offering you a diverse array of question types and
difficulty levels:

 Students achieve knowledge and skills for successful performance in a complex

environment requiring intellectual ability to organize work, make and
communicate sound decisions, and react successfully to unanticipated events.
Students develop learning abilities suitable to continue higher-level intellectual
development.

 Normally, the curriculum management process will result in an undergraduate

degree program that includes learning experiences in such general knowledge and
skill areas as: communication abilities, ethical understanding and reasoning
abilities, analytic skills, use of information technology, multicultural and diversity
understanding, reflective thinking skills.

The exam question bank for each chapter includes: 50 multiple choice questions, 10 problems
and 5 short answer questions. Problems incorporate a variety of question types: fill in the blank,
matching, short exercises similar to those in the textbook. In terms of difficulty levels, I’ve
keyed the questions to Bloom’s taxonomy of educational outcomes. The taxonomy is a well-
respected system for organizing knowledge; it is divided into three domains: cognitive, affective
and psychomotor. Objective quizzes and exams primarily test the cognitive domain, which is
divided into six levels, each calling for more complex cognitive processing than the level before
it.

Level Definition Key words

Knowledge Recall data or information Define, describe,
identify, match
Comprehension Understand the meaning & Defend, distinguish,
Easy

interpretation of instructions explain, give examples,

and problems; state a interpret
problem in your own words.
Full file at http://testbankshop.eu/Accounting-Information-Systems--Basic-Concepts-and-
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Level
Application Definition
Use a concept in a new Keyprepare,
Compute, words
Moderate situation produce, solve
Analysis Separate material into Analyze, compare,
component parts to contrast, diagram,
understand structure; identify, illustrate,
distinguish fact from distinguish
inference
Synthesis Build a structure from diverse Categorize, explain,
elements. Put parts together organize, relate, revise,
Difficult

to form a whole. summarize

Evaluation Make judgments about the Compare, conclude,
value of ideas or materials critique, describe,
evaluate

Most undergraduate educators would confine testing to the first five levels of the taxonomy. The
sixth level, evaluation, is highly subjective and cognitively complex; most undergraduate
students aren’t ready to think at that level. So, I’ve developed the exam question bank based on
the first five levels of Bloom’s taxonomy. In general, for each chapter, you can expect the
following question layout:

Multiple choice
Questions 1 through 15: knowledge
Questions 16 through 30: comprehension
Questions 31 through 45: application
Questions 46 through 50: analysis

Problems
Problems 1 and 2: knowledge
Problems 3 and 4: comprehension
Problems 5 and 6: application
Problems 7 and 8: analysis
Problems 9 and 10: synthesis

Short answer
Question 1: knowledge
Question 2: comprehension
Question 3: application
Question 4: analysis
Question 5: synthesis

I usually find students respond best to short answer questions when they have some “context,”
rather than posing a question that calls for a mere recitation of facts from the book. So, in
general, I’ll create a scenario for each chapter and use that scenario as the basis for the series of
Full file at http://testbankshop.eu/Accounting-Information-Systems--Basic-Concepts-and-
Current-Issues-2nd-Edition-Hurt-Test-Bank
short answer questions. I’ve also keyed the questions to each chapter’s expected student
outcomes so you’ll know which questions test which content easily.

Particularly with questions at the analysis & synthesis levels of the taxonomy, your students may
make comments like: “How was I supposed to know that?” or “That wasn’t in the book” or “I
didn’t understand what you’re asking for.” Questions at those two levels go beyond mere
memorization of text materials; they ask students to think in new, creative ways to determine
how well they truly have mastered the learning outcomes for each chapter. I therefore
recommend including no more than one or two such questions in any individual exam.

Please let me know via e-mail (Robert.hurt@gmail.com) if this structure is working for you.
Again, I appreciate your confidence in my writing and hope using this textbook will be a fruitful,
enjoyable experience for you and your AIS students.