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accounting information systems
Accounting Information Systems 3rd International Edition Vernon Richardson - Solutions
When we refer to smart contract in blockchain, we mean:a. A contract that can be edited at any time for business rules.b. A digital copy of paper contract such as a Word file.c. A digital contract that can be distributed to the participants with all terms defined.d. A piece of software code that
Which of the following is created mainly for cryptocurrency application?a. Ethereumb. Hyper ledgerc. Cordad. Bitcoin
What information does a block in the Bitcoin network not contain?a. The senderb. The receiverc. The quantity of Bitcoins to transferd. a and be. None, a block contains all of this information.
What is a requirement of the proof of authority algorithm?a. A few members have known identities.b. A portion of the miner’s blocks will be locked until it is validated.c. Large quantities of computer power are required to solve a complex mathematical problem.d. None of these are a requirement of
Which of the following is not true with respect to artificial intelligence?a. AI is a broad field in computer science.b. AI is intelligence exhibited by machines rather than humans.c. AI began in the 1990s.d. AI is also called cognitive technologies.e. None of these is true.
Which of the following best describes the difference between artificial intelligence and machine learning?a. Machine learning is a subset of AI.b. Machine learning only applies to deep learning algorithms.c. AI and machine learning are the same thing.d. Machine learning requires less data than
Which of the following best describes machine learning?a. Machine learning is driven by programming instructions.b. Machine learning is a different branch of computer science from AI.c. Machine learning is a technique where a software model is trained using data.d. Machine learning is the ability
Which of the following is not part of the virtuous cycle of machine learning?a. Modelb. Learnc. Predictd. Datae. None of these
Which of the following best describes artificial neural networks?a. Training a neural network involves the use of real-world data.b. Deep learning is required for a neural network.c. Neural networks consist of inputs, neurons or nodes, and outputs.d. Neural networks only have two layers.e. None of
Which of the following best describes deep learning?a. Deep learning is used to solve philosophical problems.b. Deep learning involves complex, multilayer neural networks.c. Deep learning is different from machine learning in fundamental ways.d. Deep learning provides more output values than
Which of the following is not directly related to one of the five questions that machine learning/AI is best suited to answer?a. Which business strategy will be most successful?b. Is this firm a good merger candidate?c. What type of customer will like this new product?d. How much can we sell this
Which of the following best describes supervised learning?a. The training data contain missing labels or incomplete data.b. The training data match inputs to nodes in the network.c. The training data contain input–output pairs.d. The training data only include input values.e. None of these
Which of the following best describes unsupervised learning?a. The training data contain missing labels or incomplete data.b. The training data match inputs to nodes in the network.c. The training data contain input–output pairs.d. The training data only include input values.e. None of these
Which of the following best describes semi-supervised learning?a. The training data contain some missing labels or incomplete data.b. The training data match inputs to nodes in the network.c. The training data contain input–output pairs.d. The training data only include input values.e. None of
Which of the following best describes reinforcement learning?a. The model determines how elements of the dataset are alike.b. The training data match inputs to nodes in the network.c. The training data contain input–output pairs.d. The model learns by trial-and-error.e. None of these
Which of the following best describes a confusion matrix?a. It is a table summarizing the prediction results.b. It has as many rows and columns as classifications to predict.c. It can be used to calculate other performance metrics.d. All of thesee. None of these
If a confusion matrix shows 46 TP, 6 FN, 500 TN, and 4 FP, what is the precision ratio?a. 0.90b. 0.92c. 0.98d. 0.88e. None of these
If a confusion matrix shows 46 TP, 6 FN, 500 TN, and 4 FP, what is the recall ratio?a. 0.90b. 0.92c. 0.98d. 0.88e. None of these
If a confusion matrix shows 46 TP, 6 FN, 500 TN, and 4 FP, what is the accuracy ratio?a. 0.90b. 0.92c. 0.98d. 0.88e. None of these
If a confusion matrix shows 25 TP, 5 FN, 1000 TN, and 5 FP, what is the precision ratio?a. 0.90b. 0.92c. 0.99d. 0.83e. None of these
If a confusion matrix shows 25 TP, 5 FN, 1000 TN, and 5 FP, what is the recall ratio?a. 0.90b. 0.92c. 0.99d. 0.83e. None of these
If a confusion matrix shows 25 TP, 5 FN, 1000 TN, and 5 FP, what is the accuracy ratio?a. 0.90b. 0.92c. 0.99d. 0.83e. None of these
In field 17 of Figure 10-5, Audit Data Standards includes a record of who approved the journal entry. Why do you think the external auditor might be interested in this field? Why do you think he or she might also be interested in who modified a journal entry (field 19 of Figure 10-5) and on what
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?a. Each employee participates in at least one sale.b. Each employee participates in a minimum of zero sales.c. Each employee participates in a maximum of one
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each cash receipt may involve multiple employees.b. Each cash receipt may involve no employees.c. Each cash receipt is associated with only one
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?a. Each sale may involve multiple employees.b. Each sale may involve no employees.c. Each sale is associated with a minimum of one employee.d. Each sale is
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each sale is associated with a minimum of one customer.b. Each sale may involve multiple customers.c. Each sale is associated with a maximum of many
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each customer pays in cash at the time of the sale.b. Each customer is associated with a maximum of many cash receipts.c. Each customer is associated with
Refer to the association marked with the number 3 in the preceding diagram. What is the best interpretation if the minimum multiplicity next to Customers is 0 instead of 1?a. Some customers don’t pay.b. Some customers place orders but don’t pick up their items.c. Some sales are made in cash and
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each cash receipt may involve no customers.b. Each cash receipt is associated with only one customer.c. Each cash receipt may involve multiple
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each sale may involve a maximum of many inventory items.b. Each sale may involve a minimum of zero inventory items.c. Each sale involves one inventory
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each inventory item must be sold at least once.b. Each inventory item may be sold many times.c. Each inventory item is associated with a minimum of one
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best example of a business rule that constrains the association?a. Sales are allowed if they include at least one inventory item.b. Sales are prohibited if they include more than one inventory
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Each cash receipt is deposited into multiple cash accounts.b. Each cash receipt is associated with a minimum of zero cash accounts.c. Each cash receipt is
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Each cash account may be associated with many cash receipts.b. Each cash account is associated with one cash receipt.c. Each cash account is associated
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales during the month in full at the end of the month. Which of the following is the multiplicity that should be found next to the sales class?a. 0..*b. *..*c. 0..1d. 1..1e. 1..*
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales in full at the end of the month. Which of the following is the multiplicity that should be found next to the cash receipts class?a. 0..*b. *..*c. 0..1d. 1..1e. 1..*
Refer to the association marked with the number 7 in the preceding diagram. Assume that customers pay for all sales during the month in full at the end of the month. Which of the following is the best example of a business rule that constrains the association?a. Customers are allowed to pay for
Refer to the association marked with the number 5 in the preceding diagram. What is the best description of the type of inventory that this company sells?a. High-value items such as automobilesb. Customized productsc. Items identified by UPC (bar codes)d. Tickets to concertse. None of these
Assume you are implementing a database from the preceding diagram. How many tables would the database include?a. 6b. 7c. 5d. 4e. You can’t tell from the information provided. Inventory Cash 1..* 1..1 5 6 O..* O..* Sales 7 ?..? ?..? Cash
Assume you are implementing a database from the preceding diagram. Which of these is the best way to implement the relationship identified by the number 3?a. Post the primary key of customers in sales as a foreign key.b. Post the primary key of sales in customers as a foreign key.c. Create a
Recall that type images apply guidelines, constraints, and descriptive information, as well as categorizing the economic resources, events, and agents for a business process. Figure 6.7 shows two examples of type images for Sunset Graphics. Are there other possible type images that could be added
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each cash disbursement is made to many vendors.b. A cash disbursement can be made to zero vendorsc. Each cash disbursement is made to a maximum of one
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of purchase orders as a foreign key in inventory.b. Post the primary key of inventory in purchase orders
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Some employees are also vendor types.b. Employees only deal with authorized vendor types.c. Some employees are assigned to work with specific vendor
Assume that you are drawing an activity (BPMN) diagram of the process. Which of the following is not true about your diagram?a. The issue purchase order task occurs before the receive purchases task.b. The purchases task could be modeled as a looping task to show multiple purchases following one
Refer to the association marked with the number 7 in the preceding diagram. Which of the following is the best description of the association?a. Some vendors are not in a vendor type.b. Employees do not deal with vendors that are not in a vendor type.c. Vendors are classified by type.d. Each vendor
Assume that you are drawing a collaboration activity (BPMN) diagram of the process. Which of the following would not be message flows on your diagram?a. Purchase orderb. Delivery (of the purchase)c. Check/cash disbursementd. Inventory updatee. All of these are message flows for the diagram.
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of bill of materials as a foreign key in raw materials.b. Post the primary key of raw materials as a
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. Links actual material costs to each finished goods item produced.b. Links actual labor costs to each finished goods item produced.c.
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each bill of materials is related to a minimum of zero finished goods.b. Each bill of materials is related to a minimum of one finished good.c. Each bill
Use your criteria from Discussion Question 3, compare the desktop products from Qlik Sense (www.qlik.com) and Rapid Miner (www.rapidminer.com). How do they differ from Tableau and Power BI?Data from in Discussion Question 3There are literally dozens of data analytics software products. If you were
Based on your personal experience, what kinds of charts do you use most often? What kinds of charts would accountants use most often? Why?
Refer to Figure 6.4. Describe the types of businesses that would employ a similar diagram for their purchases and payments processes. What other alternative approaches are there? Describe some businesses that would use these alternatives for the purchases and payments process structure.Data from in
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each vendor always receives multiple cash disbursements.b. Each vendor receives a minimum of zero cash disbursements.c. Each vendor receives a maximum of
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Vendors may receive many purchase orders.b. Vendors must receive at least one purchase order.c. Vendors receive a minimum of one purchase order.d. Vendors
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best description of the association?a. Each purchase order is issued to many vendors.b. Each purchase order is issued to zero vendors.c. Each purchase order is issued to a maximum of many
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each purchase order specifies a type of inventory.b. Each purchase order is associated with a maximum of many inventory items.c. Each purchase order is
Which of the following is an event in a purchases and payments structure model?a. Cashb. Inventoryc. Employeed. Cash disbursemente. None of the above
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Purchases increase the quantity-on-hand of inventory items.b. Each purchase includes a minimum of zero inventory items.c. Each purchase includes a minimum
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each inventory item is ordered one time.b. Each inventory item is ordered zero times.c. Each inventory item is ordered on a minimum of zero purchase
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Create a linking table with a concatenated primary key.b. Post the primary key of purchases as a foreign key in inventory.c.
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each inventory item is associated with a minimum of one purchase.b. Each inventory item is purchased one time.c. Each inventory item is purchased zero
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of vendor types in employees as a foreign key.b. Post the primary key of employees as a foreign key in
Refer to the association marked with the number 1 in the preceding diagram. Which of the following is the best description of the association?a. Each purchase involves one supplier.b. Each purchase involves multiple suppliers.c. Each purchase involves a minimum of zero suppliers.d. Some purchases
Describe how you would change Figure 7.7 to implement an activity-based costing system with three different cost drivers.Data from in Figure 7.7 1..* Bill of Material 1..* Materials 1..1 1..1 Products 0..* 1..1 1..* 1..1 O..* Material Issue O..* 1..1 Production O..
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each bill of materials entry specifies one raw material.b. Each bill of materials entry specifies multiple raw materials.c. Each bill of materials is
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. The association links finished goods to the corresponding bill of materials.b. The association links purchases to raw materials.c. The
Refer to the association marked with the number 2 in the preceding diagram. Which of the following is the best description of the association?a. Each raw material is related to a minimum of zero bills of materials.b. Each raw material is related to a maximum of one bill of materials.c. A raw
Consider a UML class diagram of the conversion process that uses the REA framework. Which of the following events begins a typical conversion process?a. Assign employees to departmentsb. Authorize productionc. Issue raw material into work-in-processd. Sell finished goodse. None of the above
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. Shows that the conversion and sales process are integrated via finished goods.b. Shows that the conversion process is triggered by an order
Refer to the association marked with the number 3 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of bill of materials as a foreign key in finished goods.b. Post the primary key of finished goods as a
Refer to the association marked with the number 4 in the preceding diagram. Which of the following is the best description of the association?a. Each finished good is related to one order.b. Each finished good is related to many orders.c. Each finished good is related to a minimum of one order.d.
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best way to implement the association in a relational database?a. Post the primary key of Sunset partners as a foreign key in labor operations.b. Post the primary key of labor operations as a
Refer to the association marked with the number 5 in the preceding diagram. Which of the following is the best description of the association?a. Each labor operation is related to one Sunset partner.b. Each labor operation is related to many Sunset partners.c. Labor operations are related to a
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the purpose of the association?a. Authorizes the issue of raw materials.b. Controls the transfer of raw materials to work-in-process.c. Relates specific raw material issues
Refer to the association marked with the number 6 in the preceding diagram. Which of the following is the best description of the association?a. Each production authorization is related to a minimum of zero material issues.b. Each production authorization is related to a minimum of one material
The following figure represents a digital cockpit (or dashboard) for General Electric.The cockpit has 15 items highlighted. Identify which numbered item tracks or shows the following data:a. The sales of Advanced Environmental Recycling Technologiesb. The detail of the sub-businessc. The previous
XBRL facilitates business reporting of:a. business processes.b. the XML language.c. financial and nonfinancial information.d. only financial information.
What is the mechanism called that firms may use to track their marketing efforts?a. XBRLb. Business intelligencec. Data analyticsd. Digital dashboard
XBRL assurance might include all but which of the following?a. The most current, standardized XBRL taxonomy is used.b. The XBRL tagging is accurate and complete.c. The reports generated using XBRL are complete and received on a timely basis.d. The XBRL tagging is useful to investors.
The XBRL style sheet is made in conformance with which standardized language?a. XMLb. XSLc. XBRL GLd. XL
Which body mandated that operating firms in its jurisdiction submit their financial reports using XBRL?a. FASBb. GASBc. SECd. NYSE
Which technique or tool is used to analyze data for business intelligence purposes?a. Data miningb. Decision support systemsc. Data martsd. Big Data
Find the XBRL element (tag) name and description for Current Liabilities and Land in the 2018 XBRL taxonomy using the Search Command.Steps:1. Open a web browser, and go to xbrlview.fasb.org.2. Click the + next to US GAAP (2018-01-31)3. Find the Search window at the bottom of the screen to search
Match the definition of the key words with their terms. 1. A standard format for data files and fields typically needed to support an external audit. 2. Datasets that are too large and complex for busi- nesses' existing systems to handle using their tra- ditional capabilities to capture, store,
Match these definitions with either of the four Vs to describe Big Data: 1. Unstructured and unprocessed data, such as comments in social media, emails, global positioning system measurements, etc. 2. The massive amount of streaming data involved 3. Data coming in at fast speeds or in real time,
Find the XBRL element (tag) name and description for Current Accounts Payable and Goodwill in the 2018 XBRL taxonomy using the Search Command.Steps:1. Open a web browser, and go to xbrlview.fasb.org.2. Click the + next to US GAAP (2018-01-31)3. Find the Search window at the bottom of the screen to
Big Data is often described by the 4 Vs, or:a. Volume, velocity, veracity, and variability.b. Volume, velocity, veracity, and variety.c. Volume, volatility, veracity, and variability.d. Volume, volatility, veracity and variety.
Data Analytics can be disaggregated into four steps as part of the AMPS. Which of these AMPS processes would be considered mastering the data [or ETL (extract, transform, and load)] or performing the analysis?a. Removing extraneous data and noise.b. Looking for trends in the data that might predict
According to estimates considered in the chapter, up to what percentage of a data analyst’s time is spent cleaning (or scrubbing) the data to be ready for analysis?a. 40 percentb. 0 percentc. 20 percentd. 90 percent
What is the difference between Big Data and Data Analytics? Give an example of the difference.
Why is it important to have software vendors, such as ACL Inc., use the Audit Data Standards?
Which term is used to describe the science of examining raw data, removing excess noise from the dataset, and organizing the data with the purpose of drawing conclusions for decision making?a. Big Datab. Data Analyticsc. Audit Analyticsd. Extract, transform, and load
What efficiencies are there for external auditors to use Audit Data Standards?
These problems come from working Lab 1: Accounts Receivable Aging performed in the chapter text.Required:a. Perform the analysis, and take a screenshot of your aged receivables; label it “Lab 1 Submission 1.jpg”. Submit to your instructor.b. Take a screenshot of your detailed receivables in the
Answer the following multiple choice questions pertaining to Lab 1: a. If Home Depot has an invoice due date of 12/2/2021 and today’s date is 12/31/2021, what is the number of days past due?i. 27ii. 30iii. 28iv. 29b. What is the total receivables due in the 1–30 day A/R aging bucket?i.
Which type of question does prescriptive analysis address?a. What happened?b. What should we do based on what we expect will happen?c. Why did it happen?d. Will it happen in the future?
What is the difference between descriptive and diagnostic analytics?
Apply the same steps as Lab 1 performed in the chapter text to the Lab 1 Alt Data.xlsx dataset. Open Excel File Lab 1 Alt Data.xlsxRequired: Age the receivables in six 30-day buckets including 1–30 days, 31–60 days, 61–90 days, 91–120 days, 121–150 days, and 151–180 days. Detail
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