Question 1
Which component of an accounting information system (AIS) captures raw financial data from business transactions?
Correct Answer:
Input devices and source documents
Question 2
In the revenue cycle of an AIS, which event triggers the billing process?
Correct Answer:
Shipment of goods to the customer
Question 3
A relational database organizes data into:
Correct Answer:
Two-dimensional tables linked by keys
Question 4
Which internal control is designed to prevent a single employee from controlling all aspects of a transaction?
Correct Answer:
Segregation of duties
Question 5
The expenditure cycle in an AIS primarily handles which business process?
Correct Answer:
Purchasing and paying for goods and services
Question 1
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About this Exam

Prepare with the Certified Public Accountant Licensure Examination (CPALE) practice quiz. This question bank includes 100 questions covering year, corp, company, cost, and rate. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Certified Public Accountant Licensure Examination (CPALE)

This practice set contains 100 questions from the matching question bank and focuses on year, corp, company, cost, and rate. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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