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business
accounting information systems

Questions and Answers of Accounting Information Systems

The sales and collection process generates revenue, accounts receivable, and cash flow information for a firm’s financial statements. What other information do you think managers would like to
What kinds of businesses collect cash before recording the corresponding sales? How would that different sequence affect internal control requirements?
Draw a basic sales activity model using BPMN for a fast-food restaurant. Draw a second basic sales activity model using BPMN for a traditional restaurant. Discuss similarities and differences. How
Draw a collaboration diagram that shows two pools and the message flows between a fast-food restaurant and its customers. How would you change that diagram for a traditional restaurant?
Draw UML class diagrams for fast-food and traditional restaurants. Discuss similarities and differences. How would you add taking reservations to the second model?
Using Amazon.com as an example, prepare a collaboration sales activity model. What is the difference between an online process and a traditional brick-and-mortar store process?
Move to a new worksheet. Be sure that you have activated the Power Pivot add-in. Select POWER PIVOT > Manage to open the Power Pivot screen. Move to the Power Pivot for Excel screen. Select HOME
From your experience, think about the sales process for an online or brick-and-mortar store. Describe some business rules that help provide internal controls over that process?
What classes and associations would be included in a model that describes the information needed for a query that calculates the accounts receivable balance for each customer? Describe differences
a. Draw a UML class diagram that describes the Beach Dude’s sales and collection process.b. Using Microsoft Access, implement a relational database from your UML class diagram. Identify at least
a. Draw a BPMN activity diagram that describes the Bob White Karate Studio's sales and collection process.b. Prepare a UML class diagram with classes, associations, and multiplicities.c. Using the
a. Prepare a UML class diagram with classes, associations, and multiplicities.b. Using the preceding information and the following attributes list, prepare a listing of the relational tables
1. Which of the following is not an activity in the purchases and payments process?a. Request pricesb. Receive itemsc. Pay for itemsd. Bill customerse. All of the above are activities in the
Business rules implement internal controls. Review Table 6.1 and describe which business rules implement segregation of duties. Classify each of those business rules as obligatory, prohibited, or
Walmart uses a vendor-managed inventory system, where the inventory is owned and managed by the vendor until it is delivered from Walmart’s distribution center to the stores. What implications does
Draw an activity model using BPMN for the process that you followed when you purchased your textbooks for the current semester?
Refer to Figure 6.5. Describe the types of businesses that would employ a similar diagram for their purchases and payments processes. What other alternative approaches are there? Describe some
Recall that type images apply guidelines, constraints, and descriptive information, as well as categorizing the economic resources, events, and agents for a business process. Figure 6.6 shows two
Some larger companies and government entities issue contracts for major purchases and then issue specific purchase orders to their contractors according to the terms of the contract.The contract can
Sunset Graphics often buys inventory after receiving a sales order from the customer. Suppose you are asked to prepare one UML class diagram that combines both the sales and collection process and
Open a blank Excel workbook and bring in the FactSales data from the ContosoSales Access database as follows. Select DATA > Get External Data > From Access. Browse to the ContosoSales Access
What classes and associations would be included in a model that describes the information needed for a query that calculates the accounts payable balance for each supplier? Describe the logic of
Explain the penalties accruing to companies that are not in compliance with the Data Accountability and Trust Act of 2009 (DATA), including (a) Failure to comply with security program requirements
a. Prepare an integrated UML class diagram with classes, associations, and multiplicities.b. Using the preceding information and the following attributes list, prepare a listing of the relational
a. Draw a UML class diagram that describes the Tablet Store's purchases and payments process.b. Using Microsoft Access, implement a relational database from your UML class diagram.Identify at least
1. Which of the following is an activity in the conversion process?a. Authorize productionb. Issue raw materialc. Perform workd. Transfer completed work to finished goodse. All of the above are
Think about the roles of accountants presented in Table 2.1 from Chapter 2. Why should accountants be involved in developing and reviewing the bills of materials?TABLE 2.1: Roles of the
Describe some businesses that use conversion processes. Do they all use the same sequence of activities? Do they all share the same information structure? Discuss some of the differences in those
Think about the UML class diagrams for the sales and collection process described in Chapter 5 and the purchases and payments process described in Chapter 6. If you were asked to prepare an
Match these terms with their respective definitions: audit data standards, Big Data, breach of security, DATA (2009), data analytics, ETL, and personally identifying information.a. A standard format
In Figure 7.6, the Labor Operations event tracks direct labor incurred in the conversion process. What event tracks indirect labor?FIGURE 7.6: Revised UML Class Diagram for Sunset€™s
Describe how you would change Figure 7.6 to implement an activity-based costing system with three different cost drivers.FIGURE 7.6: Revised UML Class Diagram for Sunset€™s Conversion
Match these definitions with either of the three V’s (volume, velocity, and variety) to describe Big Data.a. Unstructured and unprocessed data, such as comments in social media, e-mails, global
Put Figure 7.6 in the context of the overall supply chain that starts with the purchases and payments process (Chapter 6) and ends with the sales and cash receipts process (Chapter 5). How would you
Business rules implement internal controls. Review Table 7.1 and classify each of those business rules listed as access controls as obligatory, prohibited, or allowed, as described in Chapter 2.
Compare the generic UML class diagram for the conversion process shown in Figure 7.5 with a generic sales and collection diagram, similar to Figure 5.9. Identify the similarities and differences and
a. Prepare a UML class diagram that captures Rubber Duck's brewing process.b. Using the preceding information and the following attributes list, prepare a listing of the relational tables, indicating
a. Draw a BPMN activity diagram that describes Penny's baking process.b. Prepare a UML class diagram with classes, associations, and multiplicities.c. Using the preceding case information and the
1. Big Data is often described by the three V’s, or:a. Volume, velocity, and variability.b. Volume, veracity, and variety.c. Volume, volatility, and variability.d. Volume, velocity, and variety.2.
How does data analytics relate to Big Data? Why should accountants incorporate data analytics into their work?
What is an example of the way data analytics might be used in an airline setting to maximize revenue of selling to business and casual travelers?
Why is it important to have software vendors (such as SAP, Oracle, etc.) use the audit data standards?
How could audit data standards make external auditors’ work more efficient?
In field 17 of Figure 9.1, ADS include a record of who approved the journal entry. Why do you think the external auditor might be interested in this field? Why do you think the auditor might also be
Why should companies have strong policies in place to protect personally identifying information?
Identify which of the following, on their own, are personally identifying information (PII) and which are not personally identifying information (non-PII).a. Date of birthb. Place of birthc. Credit
Identify which of the following, on their own, are personally identifying information (PII) and which are not personally identifying information (non-PII).a. Financial informationb. Address of
Data analytics can be disaggregated into two parts: ETL (extract, transform, and load) or analysis. Classify each of the following processes as either ETL or analysis.a. Removal of extraneous data
Ellen asks you to give her a list of the books that each author wrote. Write a complete SQL statement to provide the information to Ellen, including author names, book titles, publishers, and the
Match the value chain activity in the left column with the scenario in the right column:1. Service activities .................................. A. Surveys for prospective customers2. Inbound
1. Accounting information systems:a. Are always computerized.b. Report only financial information.c. Are an information system that records, processes, and reports on transactions to provide
Match the value chain activity in the left column with the scenario in the right column.1. Customer call center ..................................................... A. Operations2. Supply schedules
Information systems have impact on financial results. Using Figure 1-8 as a guide, which system is most likely to impact the following line items on an income statement. The systems to consider are
Accountants have four potential roles in accounting information systems: user, manager, designer, and evaluator. Match the specific accounting role to the activity performed.1. Controller meeting
1. Given these predictions, which jobs are most likely to be replaced by computerization? Those that primarily have tasks that automate, informate, or transform?2. Noticing the high probability of
1. Which of the following is not a role of the accounting function in business?a. Financial closeb. Regulatory compliancec. Project managementd. Using IT to make finance and accounting processes more
Do you think that your accounting education has prepared you for all roles of an accountant in business (see Table 2.1)? Which roles do you feel best prepared for? Which roles do you feel least
Choose one of the Accounting/Finance Operations roles in Table 2.1. How could a BPMN activity model help an accountant better understand that role?TABLE 2.1 Roles of the Accounting/Finance Function
Compare BPMN activity diagrams with flowcharts and DFDs. What is different? What is the same? When would one notation be better or worse than another?
Consider the Stewardship and Reporting role of accountants shown in Table 2.1. What information would you need to collect and use to manage the regulatory compliance function?
Describe some situations that might lead you to conclude that a BPMN diagram is not complete?
Assume that your company has BPMN diagrams of all their main processes. How could they use this information?
Each activity/task can only be assigned to one pool or lane. Why is that an important rule?
Describe situations where you would use exclusive, inclusive, and parallel gateways?
Your process waits until you receive a response from your customer. What kind of flow object would you use to show this?
Give some examples of processes that would start with a timer event based on your experience?
Consider the following narrative describing the process of filling a customer’s order at a Starbucks branch:A Starbucks customer entered the drive-through lane and stopped to review the menu. He
Consider the following narrative describing the process of going to class:Larry awoke to his alarm clock buzz. He got up and dressed for the day. Then, he ate a hearty breakfast of oatmeal, toast,
Consider the following narrative describing the process of planning a vacation:Yannis is planning a trip to Hawaii with a friend. They first decide when they want to go and how much they can afford
Consider the following narrative describing the process of preparing an income tax return:Each year before April 15, you file your income taxes. You collect multiple W-2 and 1099 documents. You
Consider the following narrative describing the process of registering a car with the DMV:Heide lives in California and it is time to renew her automobile registration. The California DMV sends her a
1. Which of the following is not an objective of a structure model?a. Designate things of interest in the business domain.b. Describe characteristics of things of interest in the business domain.c.
Consider the following one-to-one association between classes. You are mapping the diagram to a set of relational tables. Where would you post the foreign key? Why would you post it there?
Consider the sale and cash receipt classes shown in Discussion Question 1. What kind of business is this (in terms of its payment requirements from customers)? How would the multiplicities change if
Consider the following model and corresponding relational tables. Describe the meaning of the diagram in words. Assume that Students are identified by Student ID Number and Courses are identified by
How would the following model look if you used a composition relationship? Which is more descriptive? 1.1 1.* Chapters Book
Consider the diagram in Discussion Question 4. Identify some examples of classes that would be modeled with a compostion model. Identify some examples of classes that would be modeled with an
Think about the last time that you purchased something over the Internet. What did the checkout page look like? What categories of operational decisions do you think were made by the website
Think about the process you went through to enroll in this class. What business rules do you think applied to the enrollment process? Are all of these rules written? Why or why not?
Compare the UML class diagram shown in Figure 3.3 with the entity-relationship diagram shown in Figure 3.A2. Describe the differences and the similarities. FIGURE 3.3 Multiplicities Each Person owns
In your college career, you may have attended several universities. Draw a simple UML class diagram or an entity-relationship diagram showing your relationship with those universities. Now add the
Describe some real-world examples of(a) One-to-one relationships,(b) One-to-many relationships, and(c) Many-to-many relationships. Which do you think is most common? Which does a relational database
Identify the classes and associations in the following narrative, and draw a class diagram with multiplicities:Dr. Franklin runs a small medical clinic specializing in family practice. She has many
Identify the classes and associations in the following narrative, and draw a class diagram with multiplicities:Paige runs a small frozen yogurt shop. She buys several flavors of frozen yogurt mix
Write out a set of relational tables that correspond to the class diagram that you prepared for Problem 1. Identify primary and foreign keys.In Problem 1,Dr. Franklin runs a small medical clinic
Write out a set of relational tables that correspond to the class diagram that you prepared for Problem 2. Identify primary and foreign keys.In Problem 2,Paige runs a small frozen yogurt shop. She
Develop a UML class diagram with classes, associations, and multiplicities based on the following narrative:The Multnomah County Library provides a variety of services to citizens of the county.
This problem continues Problem 8. Use the Access_Practice.accdb database that you have been working on to complete the following tasks.a. Go to the Relationships screen and connect the five tables,
Use the Access_Practice.accdb database to complete the following tasks in Access.a. The database contains three tables containing information about this company’s sales process: Inventory, Sales,
Cloud computing has plenty of appeal for many firms, especially those that have immense computing needs. Why do you think some might be reluctant to have their data and computing power originating
Consider the UML diagram used to model Steve’s Stylin’ Sunglasses’ (SSS) sales data. Draw a new UML diagram assuming that SSS sells mass-produced brand-name sunglasses instead of custom
Think about data collected and used by Netflix.a. Identify three tables that would contain customer or subscription data.b. For each table identified in a, list five attributes (you may include
Use the Cash table above to write a SQL query to show the total of all of the balances.Cash Account# Type Bank Balance Checking Boston5 BA-6 253 BA-7 Checking Shawmut 48,000 Shawmut 75,000 BA-8 Draft
Use the Cash table above to write a SQL query to show a list of checking accounts?Cash Account# Type Bank Balance Checking Boston5 BA-6 253 BA-7 Checking Shawmut 48,000 Shawmut 75,000 BA-8 Draft 950
Use the Cash table above to show the output for the following SQL query:SELECT Account#, BalanceFROM CashWHERE Bank = â€˜Boston5â€™ORDER BY Amount DESC;Cash Account# Type Bank Balance
Use the Cash table above to show the output for the following SQL query:SELECT Account#, BalanceFROM CashWHERE Balance < 50000;Cash Account# Type Bank Balance Checking Boston5 BA-6 253 BA-7
1. In the hierarchical data model, the mapping from parent to child is:a. 1:1 (one-to-one).b. 1:N (one-to-many).c. N:N (many-to-many).d. N:1 (many-to-one).2. Advantages of relational data models
Use the UML class diagram you created for Problem 5 to create an Access database for the library. Make up at least three fields for each table, including one field that will be the primary key?

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