题目内容

The five fundamental principles of accounting information systems are:

A. Historical cost, relevance, compatibility, flexibility, and cost-benefit.
B. Control, relevance, compatibility, flexibility, and safety.
C. Historical cost, relevance, compatibility, timeliness, and cost-benefit.
D. Control, accountability, relevance, compatibility, and flexibility.
E. Control, relevance, compatibility, flexibility, and cost-benefit

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The control principle for accounting information systems requires that the:

A. System report useful, understandable, timely, and pertinent information for effective decision making.
B. System be able to adjust to changes in the company, business environment, and needs of decision makers
C. System conforms to a company's activities, personnel, and structure.
D. Benefits from an activity outweigh the costs of the activity.
E. System must have methods and procedures allowing managers to control and monitor business activities.

The flexibility principle of accounting information systems prescribes that the:

A. System conforms to a company's activities, personnel, and structure.
B. System aid managers in controlling and monitoring business activities.
C. System report useful, understandable, timely, and pertinent information for effective decision making.
D. Benefits from an activity in the system outweigh the costs of the activity.
E. System be able to adapt to changes in the company, business environment, and needs of decision makers.

Which of the following accounting principles prescribes that an accounting information system report useful, understandable, timely, and pertinent information for effective decision-making?

A. Flexibility principle.
B. Relevance principle.
Compatibility principle.
D. Cost-Benefit principle.
E. Control principle.

Decision makers in practice do not need a basic knowledge of how accounting information systems work because they can be relied upon to be accurate.

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