Scorekeeping, attention directing and problem solving. (15 minutes)

For each of the following activities, identify the major function the accountant is performing—scorekeeping, attention directing or problem solving.

a.

j.

Interpreting differences between actual results and budgeted amounts on a shipping manager’s performance report at a Lada distribution centre.

Preparing a report showing the benefits of leasing motor vehicles versus owning them.

Preparing adjusting journal entries for depreciation on the personnel manager’s office equipment at Crédit Suisse.

Preparing a customer’s monthly statement for an Argos store.

Processing the weekly payroll for the University College Dublin maintenance department.

Explaining the product-design manager’s performance report at an Audi division.

Analysing the costs of several different ways to blend materials in the foundry of a Krupp plant.

Tallying sales, by branches, for the sales vice-president of Unilever.

Analysing, for the president of British Telecom, the impact of a contemplated new product on net income.

Interpreting why a Moulinex sales district did not meet its sales quota. lo2