Western Oregon$$s mild climate and abundant rainfall contribute to the state$$s allure for dairy farmers.

Mr$.$ Z routinely said, $$We have more green grass longer than any state in the country.$$ What$$s more,

land prices and living costs are relatively low in Oregon, luring a number of cheesemakers from

neighboring California. Many new cheesemakers are also attracted by the cross$-$marketing potential of

locating in Oregon wine country. Those were some of the reasons that he started Z Cheddr just over $10$

years ago. His business quickly grew from one store to $10$ stores plus an internet presence. Recently, he

also started selling some cheeses on a wholesale basis to small groceries and other cheese and wine

shops on the west coast.

Mr$.$ Z is the sole owner of Z Cheddr and operates his business as a limited liability corporation. He has a

small board of directors, including his daughter and her husband, but they are seldom involved in any

real business decisions. Mr$.$ Z is a good businessman and knows a lot about selling wine and cheese.

Unfortunately, Z$$s accounting knowledge is marginal. His systems did not keep up with the growth of his

business. He currently relies heavily on manual processes, and his data is spread among several different

systems and EXCEL spreadsheets. He plans to expand his business to other west coast states to take

advantage of the rapid growth in artisan cheese, wine, and beer makers. So$,$ in addition to providing

financial information about his current performance, he wants advice on the risks his business faces and

cloud$-$based accounting system where each store submits transactions daily via the internet.

He also sells cheeses and cheese and wine gift baskets over the internet. His website looks good, but the

backend processes require heavy manual intervention. After a customer places an order and pays by

credit card, his employees must print the orders and move to another system to update inventory,

prepare shipping documents, and record the sales. He knows that this can be streamlined, so he also

wants an overall evaluation of how he can use information technology to streamline his online process.

Of course, he also wants to know how those changes would affect his internal control system.