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accounting information systems
Accounting Information Systems 5th Edition James A. Hall - Solutions
When an ERP implementation fails who is to blame? Is it the software manufacture, the client firm, or the implementation strategy?Required: Research this issue and write a brief paper outlining the key issues.
Go to ten Web sites of companies that supply bolt- on software. Write a report containing URLs that briefly describes the software features and its compatibility with specific ERP systems.
What does the HTTP protocol do?
What is XML?
What is XBRL?
What is meant by "intranet risk?"
What is a digital certificate and what is it used for?
What are the two levels of a typical fire- wall system?
Name and describe an audit implication of XBRL.
What must the accountant become familiar with in order to assess data integrity?
As many as three entities may be scrutinized in the audit of an EDI environment. Name them.
Explain the purpose of the two elements of the TCP/IP protocol.
What are cookies and why are the used?
Discuss IP spoofing.
Explain a denial of service attack.
Discuss the key aspects of the following five seal- granting organizations: Better Business Bureau (BBB), TRUSTe, VeriSign, Inc., International Computer Security Association (ICSA), and AICPA/CICA Web-Trust.
As the information superhighway progresses and EDI increases in popularity, interfaces between organizational computers are becoming a necessity. Discuss what steps are being taken to foster these types of interfaces.
EDI systems tied into inventory control models in conjunction with just-in-time inventory systems have been said to be very beneficial in many ways; however, a mistake made by one firm in over ordering can mushroom into over production for many firms. Explain how this happen.
EFTs are widely used by payroll departments and by individuals to pay their personal bills, so why are they so infrequently used by businesses for cash disbursements?
Prepare an REA model depicting the issuance of raw materials into the manufacturing process.a. List the specific data elements necessary to describe the issuance of raw materials into the manufacturing process.b. Identify the 1. economic resources affected.2. underlying economic event.3. primary
Prepare an REA model depicting the shipping of finished goods to a customer.a. List the specific data elements necessary to describe the shipping of finished goods to the customer.b. Identify the 1. economic resources affected.2. underlying economic event.3. primary agents involved.
Prepare an REA model for the customer inquiry business process from the following amended version of the Horizon Books case. Horizon Books is a bookstore in downtown Philadelphia. It carries an inventory of approximately 5,000 books. In addition, Horizon Books has an extensive database of
Prepare an REA model for the sales process from the following amended version of the Horizon Books case. Horizon Books is a bookstore in downtown Philadelphia. It carries an inventory of approximately 5,000 books. Customers come in and browse the shelves, select their books, and take them to the
Redraw Figure 10-11 showing the collapsed cardinalities between the entities required for design of a relational database for Horizon Books as per the revision in A.
F&Y is in the industry of computer sales. Its main competition is other major mail-order computer companies. Its market share is small compared to the industry leaders, but it hopes to increase its share by becoming more responsive to its customers' orders through reengineering its sales order
Horox, Inc. is a manufacturer of portable compact disc (CD) players. It is located outside of Philadelphia, Pennsylvania, and employs 1,500 workers at a centrally located, 15-acre pro- duction facility. It distributes its products world- wide through three nearby distribution centers. Sales are
DVDs For Less, Inc. (DVDs) is a provider of rental DVDs. The company operates several rental locations throughout the greater Phoenix, Arizona, area and employs nearly 2,000 individuals as man- agers and store clerks. Current annual rental rev- enue exceeds $25 million, an amount that has increased
The Heatheria Company was founded five years ago by Elizabeth Robinson. It is a retailing company that buys dresses at wholesale and distributes them to upscale stores. The Heatheria expenditure cycle is based on four basic goals: to order goods as needed, to make sure they are received in good
Horox, Inc. is a manufacturer of portable compact disc (CD) players. It is located outside of Philadelphia, Pennsylvania, and employs 1,500 workers at a centrally located, 15-acre pro- duction facility. It distributes its products world- wide through three nearby distribution centers. Sales are
Lava Typewriter Manufacturing (LTM) is a regional producer of business machines. LTM employs 120 production and office workers. The general accounting record keeping of LTM is predominantly manual. "One Write" style records are maintained for accounts payable, purchases, payroll, cash dis-
What is the client-server model?
Describe the two-tier client-server model.
Describe the three-tier client-server model.
What is bolt-on software?
What is data mining?
What is the drill-down approach?
What is Baan's Evergreen Delivery?
How are OLTP and OLAP different? Explain by providing some examples.
Discuss the primary differences between flat- file and traditional database systems.
Explain how a Sales Invoice table can be used to replace traditional accounting records.
Explain how a Disbursement Voucher table can be used to replace traditional accounting records.
Discuss the limitations of transaction-based systems.
Discuss why adherence by accountants to a single, GAAP-based view is inappropriate.
What do you think the implications of accountants' adherence to a single, GAAP-based view are for the accounting profession?
Discuss why the REA approach empowers accountants to meet the needs of modern managers.
Distinguish between resources, events, and agents.
Compare and contrast the appearance and content of an ER diagram with that of an REA model.
Discuss the advantages of adopting an REA modeling approach over a traditional approach to information system development.
Discuss how adopting a value chain perspective reveals advantages of the REA approach to information system development.
Discuss the relationship between operating events, information events, and decision/management events.
Discuss the differences between the cardinalities defined in an ER diagram and those defined in an REA model, and their usefulness in the development of relational databases.
Advantages of the REA model include all of the following except:a. the REA approach may help identify non- value-added activities.b. the need for multiple data collection is reduced.c. the REA approach may increase productivity.d. the REA approach may increase competitive advantages.e. all of these
Which of the following is most likely a primary activity of a manufacturing company?a. production of accurate accounting information.b. production of reliable transportation channels.c. production of manufactured goods.d. production of quality management reports.e. all of these are primary
Which of the following is not an example of the cardinalities included in an REA model?a. one-to-oneb. many-to-onec. many-to-manyd. none, they all are
Which of the following statements is correct?a. The REA model requires that phenomena be characterized in a manner consistent with the development of a single user view.b. The REA model requires that phenomena be characterized in a manner consistent with the development of selected user views.c.
Which of the following events would be least likely to be captured by a transaction-based system?a. customer behavior informationb. sales to a customerc. purchases from a vendord. a loan from a banke. all of these events would be captured.
Each of the following is an event classification for an REA model except:a. operating events.b. financing events.c. information events.d. decision events.e. all of the above.
When designing an REA model, events need to be organized in sequence ofa. completion.b. length.c. ease of analysis.d. occurrence.
In an REA model, each event is described from the perspective of thea. user.b. organization.c. designer.d. customer.
Which of the following is not an example of a physical view?a. reportsb. documentsc. electronic imagesd. data tables
The data attributes that a particular user has permission to access are defined by thea. operating system view.b. systems design view.c. database schema.d. user view.e. application program.
The database approach has several unique characteristics not found in traditional (flat- file) systems. Which of the following statements does not apply to the database model?a. Database systems have data independence; that is, the data and the programs are maintained separately except during
One of the first steps in the creation of a relational database is toa. integrate accounting and nonfinancial data.b. plan for increased secondary storage capacity.c. order data-mining software that will facilitate data retrieval.d. create a data model of the key entities in the system.e. construct
Database currency is achieved bya. implementing partitioned databases at remote sites.b. employing data-cleansing techniques.c. ensuring that the database is secure from accidental entry.d. an external auditor's reconciliation of reports from multiple sites.e. a database lockout that prevents
The installation of a database management system is likely to have the least impact ona. data redundancy.b. entity-wide sharing of common data.c. exclusive ownership of data.d. the logic needed to solve a problem in an application program.e. the internal controls over data access.
The functions of a database administrator area. database planning, data input preparation, and database design.b. data input preparation, database design, and database operation.c. database design, database operation, and equipment operations.d. database design, database implementation, and
A relational database system contains the following inventory data: part number, description, quantity-on-hand, and reorder point. These individual items are calleda. attributes.b. relations.c. associations.d. occurrences.
Which of the following is a characteristic of a relational database system?a. All data within the system are shared by all users to facilitate integration.b. Database processing follows explicit links that are contained within the records.c. User views limit access to the database.d. Transaction
Partitioned databases are most effective whena. users in the system need to share common data.b. primary users of the data are clearly identifiable.c. read-only access is needed at each site.d. all of the above.
Database entitiesa. may contain zero or many occurrences.b. are represented as verbs in an ER diagram.c. may represent both physical assets and intangible phenomena.d. are often defined by common attributes that also define other entities.e. are unique to a specific user view.
A transitive dependencya. is a database condition that is resolved through special monitoring software.b. is a name given to one of the three anomalies that result from unnormalized data- base tables.c. can exist only in a table with a composite primary key.d. cannot exist in tables that are
A partial dependencya. is the result of simultaneous user requests for the same data in a partitioned database environment.b. is a name given to one of the three anomalies that result from unnormalized data- base tables.c. can exist only in a table with a composite primary key.d. may exist in
Repeating group dataa. is a form of data redundancy common to replicated databases in a distributed database environment.b. is a name given to one of the three anomalies that result from unnormalized data- base tables.c. can exist only in a table with a composite primary key.d. cannot exist in
The database model most likely to be used in the development of a modern (not legacy) system is:a. Hierarchical.b. Structured.c. Relational.d. Network.e. Navigational.
Typical DBMS features include all of the following except:a. database interface design and development.b. backup and recovery.c. program development.d. database access.e. all of these are typical DBMS features.
Which of the following is least likely to be an attribute of an employee table in a normalized database?a. Employee nameb. Employee addressc. Employee numberd. Employee supervisor's namee. All of these would be attributes of the employee table in a normalized database.
The advantages to using a partitioned database approach include all of the following except:a. The possibility for the deadlock phenomenon is reduced.b. User control is increased.c. Transaction processing time is decreased.d. The potential for wide-scale disaster is reduced.e. These are all
Of the following, select the attribute that would be the best primary key in an inventory table.a. Item nameb. Item locationc. Item costd. Item numbere. Item supplier
Werner Manufacturing Corporation has a flat-file processing system. The information-processing facility is very large. Different applications, such as order processing, production planning, inventory management, accounting systems, payroll, and marketing systems, use separate tape and disk files.
Sears Roebuck, the most well-known and oldest mail-order retailer in the country, discontinued its mail-order operations a few years ago. Other mail- order marketers are using information systems to trim printing and postage costs of their catalogs. They also want to more effectively target their
How is a lockout different from a deadlock? Give an accounting example to illustrate why a database lockout is necessary and how a deadlock can occur. Use actual table names in your example.
A vehicle rental company has a database that includes the following tables and attributes within those tables:Required: Using the SQL commands given in this chapter, write the code that would be necessary to generate a report of each customer with rented items that are past due. Customers can rent
A table of data for a library is found on the follow- ing page. Normalize this data into the third normal form, preparing it for use in a relational database environment. The library's computer is programmed to compute the due date to be 14 days after the checkout date. Document the steps necessary
A college bookstore maintains all of its records on index cards. This has proven to be a very tedious chore, and the manager has asked you to design a database that will simplify this task. The index cards are preprinted and contain the following labels: Title: Author(s) Edition: Publisher:
Prepare the base tables, in third normal form, needed to produce the user view below.
Prepare the base tables, in third normal form, needed to produce the user view on the following page.
Prepare the 3NF base tables needed to produce the sales report view on the following page.
The purchase order on page 487 is used by Acme Plywood Company. Acme business rules: (1) Each vendor may supply many items, an item is supplied by only one vendor. (2) A purchase order may list many items, an item may be listed on many purchase orders. (3) An employee may complete several purchase
Refer to text in Problem 15 on page 487.
Employees at the Sagerod manufacturing company record their hours worked on paper time cards that are inserted into a time clock machine at the beginning and end of each shift. On Fridays the supervisor collects the time cards, reviews and signs them, and sends them to the payroll clerk. The clerk
The business rules that constitute the purchases system for the Safe Buy Grocery Stores chain are similar at all the store locations. The purchase manager at each location is responsible for selecting his or her local suppliers. If the manager needs a product he or she chooses a supplier. Each
The business rules that constitute the fixed asset procedures for the Safe Buy Grocery Stores chain are similar at all the store locations. The store manager at each location is responsible for identifying needed fixed assets and for selecting the vendor. Freezers, refrigerators, delivery vans, and
Given the following business rules, construct an ER diagram so each rule is captured for the database. Presume each rule is to be treated individually, so construct an ER diagram for each rule.a. A retail sales company prepares sales orders for its customers' purchases. A customer can make many
D&F is a distributor of CDs and cassettes that offers benefits such as discount prices and an introductory offer of 10 CDs or cassettes for a penny (not including the shipping and handling costs). Its primary target customers are college students; its main marketing strategy is constant deals
What other type of information do modern man- agers need apart from financial information?
In the term REA model, what does the "R" stand for?
In the term REA model, what does the "E" stand for?
In the term REA model, what does the "A" stand for?
What form of view is provided by an REA- based information system?
Define economic resources.
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