Classifying accounting activities Below are descriptions of several independent situa- tions.

a. Robert Jones is responsible for collecting all time clock data from the production plant and summarizing them in a report that is forwarded to the bookkeeping department.

b. Neil Elderbaum receives documents from several parts of the production plant and is respon- sible for inputting the data into the central computer. The central computer is used for all routine bookkeeping for the plant.

c. Norma Vickers receives cost data from the accounting department on the activities of several departments, so that she can decide how to present them to the company president in a weekly report.

d. Ellen Johnson is reading a report on the cost of labor hours used last week to produce grandfather clock housings and comparing the figures to the plans developed for this project several months ago in order to determine if the project is progressing as scheduled.

e. Kent James is examining some cost data from which a preliminary income statement has been prepared in order to determine whether a footnote will be required when the income statement is published in the annual report.

f. The personnel officer has selected several resumes of job applicants for the position of cost analyst. She is trying to decide which of them is most qualified for the position, based on their education and past work experience.

g. Whenever production materials are withdrawn from the storeroom, Tom Smith records the quantities withdrawn on a form designed for that purpose. At the end of the day, copies of all forms prepared that day are forwarded to a computer terminal operator and the originals are placed by Jill in an envelope, on the front of which she writes the totals obtained by adding up the information on the forms.

h. Martin is a cashier in a grocery store that uses an optical laser scanner to enter the prices of products into the cash register. The cash register is connected to the store's computer, which immediately makes adjustments to the inventory records and the cash receipts journal.

i. Laura collected data about the cost of producing and marketing a new product by talking with people in production, marketing, personnel, accounting and finance. These findings were summarized for the executive vice-president.
j. Nelson uses the data provided by the accounting department to summarize the results of the week's energy use for the production of welded steel storage tanks. He must send his summary to the finance department, which uses the data for preparing bids on new storage tank contracts.
k. Faron Company sends the company's quarterly income statement to shareholders, and also publishes it in its employee newsletter.

REQUIRED Indicate whether each activity consists of cost finding, cost recording, cost analysis, strategic cost management or cost reporting, and also whether it involves cost accounting, managerial account- ing, or financial accounting. Any activity may fall into more than one category.