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

For each of the following activities, identify the major function (score keeping, attention directing or problem solving) the accountant is performing.

a.

b.

Preparing a monthly statement of Spanish sales for the BMW marketing vice-president.

Interpreting differences between actual results and budgeted amounts on a performance report for the customer warranty department of Tefal.

Preparing a schedule of depreciation for forklift trucks in the receiving department of a Hewlett Packard plant in Scotland.

Analysing, for an Olivetti international manufacturing manager, the desirability of buying some semiconductors made in Ireland.

Interpreting why a Birmingham distribution centre did not adhere to its delivery costs budget.

Explaining a Niceday shipping department’s performance report.

Preparing, for the manager of production control of a German steel plant,a cost comparison of two computerised manufacturing control systems.

Preparing a scrap report for the finishing department of a MercedesBenz parts plant.

Preparing the budget for the maintenance department of Mont-Blanc Hospital.

Analysing, for a Volkswagen product designer, the impact on product costs of some new headlight lamps. lo2