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Core Concepts Of Accounting Information Systems 11th Edition Nancy A. Bagranoff, Mark G. Simkin, Carolyn Strand Norman - Solutions
To view the Drawing ToolBar of Microsoft Excel, select the following options from the main menu: ViewToolbarsDrawing. (You can also click directly on the Drawing icon in the Standard Toolbar.) After the Drawing Toolbar appears, select AutoshapesFlowchart and observe the symbols that appear in the
Draw a document flowchart to depict each of the following situations.a. An individual from the marketing department of a wholesale company prepares five copies of a sales invoice, and each copy is sent to a different department.b. The individual invoices from credit sales must temporarily be stored
Develop a document flowchart for the following information flow. The individual stores in the Mark Goodwin convenience chain prepare two copies of a goods requisition form (GRF) when they need to order merchandise from the central warehouse. After these forms are completed, one copy is filed in the
The Garcia-Lanoue Company produces industrial goods. The company receives purchase orders from its customers and ships goods accordingly. Assuming that the following conditions apply, develop a document flowchart for this company:a. The company receives two copies of every purchase order from its
The data-entry department of the Ron Mitchell Manufacturing Company is responsible for converting all of the company’s shipping and receiving information to computer records. Because accuracy in this conversion is essential, the firm employs a strict verification process. Prepare a document
Amanda M is a regional manufacturer and wholesaler of high-quality chocolate candies. The company’s sales and collection process is as follows. Amanda M makes use of an enterprise-wide information system with electronic data interchange (EDI) capability. No paper documents are exchanged in the
The order-writing department at the Winston Beauchamp Company is managed by Alan Most. The department keeps two types of computer files: (1) A customer file of authorized credit customers and (2) A product file of items currently sold by the company. Both of these files are direct-access files
The LeVitre and Swezey Credit Union maintains separate bank accounts for each of its 20,000 customers. Three major files are the customer master file, the transaction file of deposits and withdrawal information, and a monthly statement file that shows a customer’s transaction history for the
The Jeffrey Getelman Publishing Company maintains an online database of subscriber records, which it uses for preparing magazine labels, billing renewals, and so forth. New subscription orders and subscription renewals are keyed into a computer file from terminals. The entry data are checked for
The Bridget Joyce Company is an office products distributor that must decide what to do with delinquent credit-sales accounts. Mr. Bob Smith, the credit manager, divides accounts into the following categories:(1) Accounts not past due,(2) Accounts 30 days or less past due,(3) Accounts 31 to 60 days
The Berridge Company is a discount tire dealer that operates 25 retail stores in a metropolitan area. The company maintains a centralized purchasing and warehousing facility and employs a perpetual inventory system. All purchases of tires and related supplies are placed through the company’s
Carly Riccardi and her mother Nancy own and operate FreezeTime, Inc., a company specializing in freeze-drying flowers from clients’ memorable events, such as proms and weddings. The company not only freezes the flowers, but also presents them in a variety of display packages. Each of these
The Dinteman Company is an industrial machinery and equipment manufacturer with several production departments. The company employs automated and heavy equipment in its production departments. Consequently, Dinteman has a large repair and maintenance department (R&M department) for servicing this
Lois Hale and Associates is a medium-size manufacturer of musical equipment. The accounts payable department is located at company headquarters in Asbury Park, New Jersey, and it consists of two full-time clerks and one supervisor. They are responsible for processing and paying approximately 800
Why is the storage of accounting data important to an accounting information system? Describe some important concerns, and explain why each one is important.
What is the hierarchy of data in databases? Provide an example for a particular accounting application.
Describe some generic types of record keys in typical accounting databases. Are such keys simple or complicated?
Name some specific accounting files and a potential primary key for each one.
Describe each of the following database concerns, and give an example of each: (1) Data integrity, (2) Transaction accuracy and completeness, (3) Concurrency processing, and(4) Security.
What is the REA model of database design? How does REA differ from more traditional accounting views of data collection and storage? Hint: would a traditional accounting database store data about personnel matters?
What are database cardinalities? Give some examples of such cardinalities for an accounting application other than sales.
What is an entity-relationship diagram? Describe some symbols used in ER modeling, and explain the function of each one.
Suppose that a data modeler creates a database that includes a Sales table and a Salesperson table. Would you be likely to need a relationship table to link these two entities? Why or why not?
Why is it important to store primary key values consistently within different tables of the same database?
Access has five choices on the Menu bar. One of them is Create. What are the other four?
An internal auditor should have a sound understanding of basic data processing concepts such as data organization and storage in order to adequately evaluate systems and make use of retrieval software.a. Define the following terms as used in a data processing environment (all are nouns):(1) Field,
What attributes (database table columns) would you be likely to include in a Cash table? In a Cash Receipts table?
Describe the meaning of each of the entity-relationship diagrams shown inFigure.
Draw entity-relationship diagrams for each of the following:a. The attributes of a customer in an accounts receivable database include name, address, and charge card number.b. The attributes of a student in a student database include student number (primary key), name, and class rank.c. The
This chapter described how to create tables and records in Microsoft Access. What other database management systems are available? Use the Internet to determine their current retail prices.
Give some examples of field names that you would use for the Customer table in Figure. What data type would you assign to each field using Microsoft Access, and how large would you make each text field? Would you use one data field or two for the customer name?Why?
Identify the different data types available for creating data fields in Microsoft Access. Similarly, identify the different types of numbers (e.g., Long integer) you can use if you define a field as a ‘‘number’’ data type.
The Furry Friends Foundation is a non-profit organization that finds homes for abandoned animals that are suitable for adoption. FFF began operations with a bequest from a wealthy gentleman who lived his life taking care of stray animals and wanted to be sure that such animals were looked after
Carl Beers Enterprises manufactures and sells specialized electronic components to customers across the country. The tables in Figure illustrate some of the records in its accounting databases. Thus, for example, the €˜€˜Sales by Inventory Number€™€™ records
Martin Shoes, Inc. manufactures and distributes orthopedic footwear. To sell its products, the marketing department requires sales personnel to call on the shoe retailers within their assigned geographic territories. Each salesperson has a laptop computer, which he or she uses to record sales
Souder, Oles, and Franek is an international consulting firm headquartered in Chicago, Illinois. The Entity-Relationship diagram in Figure shows a simplified version of the company€™s process for purchasing and paying for equipment and supplies.Requirements1. Insert appropriate pairs of
What is the process of normalization? What levels are there, and why do database developers seek to normalize data?
What are database management systems? Are they the same as databases? Why are DBMSs classified as software and not hardware?
What are data definition languages (DDLs)? How are they related to DBMSs?
What is a record structure? When defining a record’s structure, what is meant by the term ‘‘data type?’’ Give some examples of data types.
Why do database developers link tables together? How is this done using Access?
What is data validation? Why is it important? Give some examples of how to validate data inputs using Access.
What is a database schema? What is a database subschema? Give some examples of database schemas and subschemas for the payroll file ofFigure.
What are data manipulation languages? How are these languages related to database management systems? How are these languages related to databases?
What is SQL? How is SQL like an Access query? How is it different?
What is online analytical processing? How is OLAP related to databases? What is a pivot table, and how are pivot tables and OLAP related?
What is the difference between ‘‘sorting records’’ and ‘‘indexing records’’ in a database?
What is ‘‘data mining?’’ How is data mining useful to profit-seeking companies? What are some accounting uses of data mining?
What are object-oriented databases? What are multimedia databases? How are these two types of databases alike? How are they different?
What are data warehouses? How are they like databases? How do they differ from databases?
Why would a company be interested in creating a data warehouse? Why would a company not be interested in creating a data warehouse?
Discuss both the advantages and disadvantages of using a computerized database system rather than a manual system for storing and processing accounting data. In your discussion, provide some specific accounting examples that illustrate your advantages and disadvantages.
What words are used to form each of the following acronyms?(a) DBMS (b) DDL (c) DML (d) SQL (e) OLAP (f) OODB
The Wilmer Ruiz Corporation employs the individuals listed in the data shown in Figure. Use a DBMS to create a database of this information.a. What record structure did you use for this database? Identify the names, widths, and other characteristics of each field you created.b. List all employees
The information in Figure 5 is for the employees of the Marcia Felix Corporation. Use a DBMS software package to create a database for it.a. What record structure did you design? Identify the names, widths, and other characteristics of each field in a typical record.b. Sort these employees by
Bonadio Electrical Supplies distributes electrical components to the construction industry. The company began as a local supplier 15 years ago and has grown rapidly to become a major competitor in the north central United States. As the business grew and the variety of components to be stocked
Swan's Supplies is a wholesaler of sporting goods equipment for retailers in a local metropolitan area. The company buys sporting goods equipment direct from manufacturers and then resells them to individual retail stores in the regional area. The raw data in Figure illustrate some of the
The payroll department at the Bonnie P Manufacturing Company has defined the following record structure for employee records.All fields are required. The employee's Social Security number serves as the record key. Work phone extensions are always greater than ‘‘100'' and less than
Clifford Cohen University was founded as a small, liberal arts school just three years ago.Since that time, the institution has grown to the point where parking on campus is difficult and parking in illegal areas is common. Accordingly, the Board of Directors has reluctantly approved a policy
Business has been growing at BSN Bicycles, and the store owners have been using their Access database to store information about their customers. Now that the store is a little more established, the owners are thinking more about how best to attract more customers to their store. One idea is to see
Recall from Case 4–21 in Chapter 4 that the Furry Friends Foundation is a nonprofit organization that finds homes for abandoned animals. The foundation has recently computerized some of its operations by storing its accounting data in a relational database. One reason for this was to enable it to
What are some of the advantages and disadvantages of database forms?
To create a form, would you rather use the Form Wizard in Access or create the form from scratch? Why?
What is a subform? Why do forms have subforms? How do you create subforms in Access?
Why do database developers customize forms? Why isn’t it sufficient to use the form as initially created by the Form Wizard?
What is the purpose of a database report? What information do such reports contain?
The chapter suggested that it is important to design the format of a report before creating the report itself. Do you agree with this suggestion? Why or why not?
Do you think that we will still use hardcopy reports in the future, or will they be replaced with softcopy ones? Defend your answer.
Would you rather use the Report Wizard to create the format of a report or design one yourself from scratch? Why?
What is a calculated field in a report? Provide some examples. Why do reports contain calculated fields?
Why don’t databases store calculated fields as normal fields in database tables? Do you think they should?
Why are calculated fields created with database queries? Why not create them directly with reports?
A form’s navigation bar has five symbols on it. Identify each one and indicate its use.
A database report has seven major sections in it.a. Identify each one and provide a short explanation of each section.b. Identify a report that might be generated in a database application and indicate what data might be found in each section of the report for your example.
Provide a short explanation of the difference between each of the following sets of terms:a. Bound control versus unbound controlb. Design mode versus run modec. Symbol versus symbol on a form’s navigation bard. Form versus subforme. Normal data field versus calculated data fieldf. Page header
Using the Customers table in the BSN database that accompanies this book and following the directions in this chapter, create the form in Figure 9-1. Make sure that you reformat the default positions of the various textboxes as shown in the figure.a. Add a label in the heading portion of your form
If you have not done so already, use the Customers table in the BSN database that accompanies this book and the directions in this chapter to create the form in Figure. Make sure that you reformat the default positions of the various textboxes as shown in the figure. Now add a subform of customer
Using the Customers table in the BSN database that accompanies this book and following the directions in this chapter, create the report in Figure. Note that you will have to reformat and perhaps reposition several labels in the detail section of the report. You will also have to add both labels
Use the Customers table in the BSN database that accompanies this book and the Report Wizard to create the report in Figure. Note that you will have to reformat and perhaps reposition several labels, and add both labels and a graphic in the header portion of the report. Note that you will first
The BSN Company requires a form with which to view its existing suppliers conveniently and also to create records for new suppliers. Figure contains a suggested format for this form.Requirements:a. Using the Vendors table in the BSN database that accompanies this book, create the initial form using
Create the form in Figure and then add a subform to it that shows purchase orders for each vendor. Figure provides a suggested format. To accomplish this task, follow these steps:(1) Start with the Vendor form of Figure in design mode,(2) Click on the subform control in the Toolbox, and(3) Follow
The BSN Company would like a hard copy report of all the current vendors in its database. Figure provides a suggested format for the report. Note that your report header should include the company title, the current date, your name, and a graphic. Also note that the detail section contains multiple
Recall from Case 4€“21 in Chapter 4 and Case 5€“27 in Chapter 5 that the Furry Friends Foundation is a nonprofit organization that finds homes for abandoned animals. The foundation has created a relational database to help it store data more easily and answer questions about
As you might imagine, the chart of accounts for a manufacturing firm would be different from that of a service firm. Not surprisingly, service firms differ so much that software now exists for almost any type of firm that you could name. Think of yourself as an entrepreneur who is going to start up
What are the purposes of accounting codes? How are they used? Bring to class some examples of codes used by manufacturing firms, accounting firms, and merchandising firms.
What are some typical outputs of an AIS? Why do system analysts concentrate on managerial reports when they start to design an effective AIS? Why not start with the inputs to the system instead?
What are some criteria that systems designers should consider when developing managerial reports for an AIS? Can you think of any others beyond those described in the chapter? If so, what are they?
Visit a local business and collect some examples of source documents used in an AIS. For each source document example you collect, discuss its purpose(s). Are different source documents required for manufacturing firms versus merchandising organizations? Are all the business’ source documents
This chapter discussed many inputs to an organization’s sales process. What are the specific data items needed to add a new customer and record a sales order?
How does a data flow diagram for the sales process differ from a system flowchart describing that process?
How are the inputs and outputs of the purchasing process likely to be different for a restaurant versus an automobile manufacturer?
Explain the term ‘‘business without boundaries.’’ How is this changing the nature of organizations and who accomplishes various business processes?
What do we mean when we say companies are offshoring business processes?
Some businesses choose offshoring to solve the issue of expertise, especially for IT personnel. These companies claim they simply cannot find enough qualified employees in the United States to do certain technology jobs. Do you agree with this assessment? Why or why not?
Search the web for unusual and interesting uses of RFID tags. Find at least two that are unusual and share those with your classmates.
How do you feel about RFID tags? Do you think they offer more advantages or disadvantages? Identify the various advantages and disadvantages. Do you support the use of RFID tags for personal ID? Why or why not?
Listed below are several types of accounting data that might be coded. For each data item, recommend a type of code (mnemonic, sequence, block, or group) and support your choice.a. Employee identification number on a computer fileb. Product number for a sales catalogc. Inventory number for the
Novelty Gadgets is a marketer of inexpensive toys and novelties that it sells to retail stores, specialty stores, and catalog companies. As an accountant working for the company, you have been asked to design a product code for the company. In analyzing this problem, you have discovered the
Figure is a system flowchart for P. Miesing and Company€™s purchase order event. Prepare a narrative to accompany the flowchart describing this purchase order event. Include in your narrative the source documents involved, the computerized data processing that takes place, data inputs
SSR-Save is a national discount retail store chain with annual revenues of more than $1 billion. It’s a typical bricks-and-mortar operation with accounting software that records sales transactions in real time and tracks inventories on a perpetual basis. Management is considering an online store
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