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Chapter 7Accounting Information Systems
QUESTIONS
1. The five funamenta! princip!es of accounting information systems are" #a$ contro!princip!e% #&$ re!evance princip!e% #c$ compati&i!ity princip!e% #$ f!e'i&i!ity princip!e%an #e$ cost(&enefit princip!e.
). The five components of an accounting system are" source ocuments% input
evices% information processors% information storage% an output evices.*. Source ocuments contain ata a&out &usiness transactions or events that are put
into the accounting system an processe. E'amp!es of source ocuments areinvoices from supp!iers% chec+s receive from customers% an payro!! forms fi!!eout &y emp!oyees.
,. An input evice is use to transfer ata from source ocuments to the informationprocessor#s$. E'amp!es of input evices for computer systems inc!ue +ey&oars%scanners% an &ar(coe reaers.
-. ata store /off(!ine/ are not immeiate!y avai!a&!e to the information processor#s$%0hi!e /on!ine/ ata are immeiate!y avai!a&!e.
. Output evices provie the means &y 0hich information is ta+en from the
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. Output evices provie the means &y 0hich information is ta+en from the
11.
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Quic+ Stuy 7(* #1- minutes$
1. < 7.
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