61. The basic components of an accounting information system include all but which of the following?
A. Source documents
B. Input devices
C. Cell phones
D. Information processors
E. Information storage
62. Source documents:
A. Are input devices.
B. Provide the basic information processed by an accounting system.
C. Cannot be electronic files.
D. Store processed information for future use.
E. Provide systems that interpret, transform and summarize data.
63. Input devices include:
A. Bar-code readers
B. Printers
C. Software
D. Ledgers
E. Database files
64. Information storage:
A. Eliminates the need for professional judgment.
B. Keeps data in a form accessible to information processors.
C. Provides the basic information processed by an accounting system.
D. Captures information from source documents.
E. Is always in electronic format.
65. Output devices include all of the following except:
A. Printers
B. Monitors
C. LCD projectors
D. Web communication
E. General journals
66. Information processors:
A. Include information storage.
B. Interpret, transform, and summarize information for use in analysis and reporting.
C. Are components of an accounting system that keep data in accessible form.
D. Are the means to take information out of an accounting system and make it available to users.
E. Include scanners.
67. The special journals of many accounting systems include all the following except:
A. Sales journal
B. General ledger
C. Purchases journal
D. Cash receipts journal
E. Cash disbursements journal
68. The sales journal is used for recording:
A. Credit purchases
B. Credit sales
C. Cash sales
D. Cash purchases
E. All Sales
69. The purchases journal is used for recording:
A. Credit purchases
B. Credit sales
C. Cash sales
D. Cash purchases
E. Cash disbursements
70. A book of original entry that is used to record and post transactions of a similar type is a:
A. Schedule
B. Columnar ledger
C. Special journal
D. General journal
E. Subsidiary ledger