Question: Explain the importance of user authentication and

> Explain why random access files would be preferable to sequential access files when payroll personnel are changing a pay rate for a single employee.

> At the old city hall, mail was sorted in a glorified closet—not the sort of place you’d expect to be frequented by a high‐ranking city official with multiple degrees. However, the city of Weston’s chief financial officer, Steve Kaufmann, had an unusual i

> Refer to case 48. Describe which parts of the design phase Miller should undertake to ensure that the purchased software matches with the business processes that it will use. From case 48: Miller International Corp. is in the process of purchasing a new

> Miller International Corp. is in the process of purchasing a new accounting software system. Miller is in a very specialized industry, with an international market. The company manufactures specialized parts to sell to companies in the oil exploration an

> The ElectroShock is a retailer of electronics such as cell phones, satellite radios, mp3 players, and highend LCD and plasma TVs. The ElectroShock is a large chain with stores in strip shopping centers throughout the United States. However, each store is

> Putnam Sound, Inc. (PSI) is a manufacturer of stereo speaker systems. The company prepares special journals and subsidiary ledgers for its revenue, expenditures, payroll, and conversion processes. For administrative processes, however, journal vouchers a

> Clouse Analytics is a financial services consulting firm that assists its clients with financial analyses surrounding proposed business ventures. John Y. Clouse is the firm’s founder and project director. As such, he is responsible for preparing most of

> Trudy’s Trendy Threads (TTT) is a regional wholesaler of women’s casual attire. The company is located in Jacksonville, Florida, and it sells to retail stores in resort communities in Florida, Georgia, and the Carolinas. TTT employs six salespeople, with

> The screen capture that follows shows the relation‑ ships in a Microsoft Access database. For each relationship, explain the following: a. The type of parent–child relationship it represents. b. Which attributes in t

> Kroger Co., a large, nationwide grocery chain, maintains a customer reward system titled the “Kroger Plus” card. Customers who enroll in this system are entitled to discounts on products at Kroger stores and on gasoline. To earn discounts and other rewa

> Zip Shuttle Service operates airport shuttle vans in 12 large cities: Los Angeles, San Diego, San Francisco, Phoenix, Las Vegas, Houston, Dallas, Chicago, New York City, Washington DC, Miami, and Orlando. Zip operates passenger vans to shuttle travelers

> Explain the differences between a field, a record, and a file.

> Bentley Dynamics, Inc., produces computer chips for personal electronic devices used to record music. The chips are sold primarily to large manufacturers; however, occasional production overruns may be discounted and sold to small manufacturers. Since Be

> Sole Footwear, Inc., is a manufacturer of a popular line of casual shoes and sandals that has experienced significant growth within the past 18 months. The unique design of its product line has always been the key to the company’s success. It is currentl

> Ski Slope, Inc. is a manufacturer of equipment used for snow skiing and snow boarding. The company’s products are sold under two brand names, one comprising its top‐of‐the‐line equipment and the other comprising its line of moderately priced equipment an

> Bloomington Enterprises is a manufacturer of model trains that sell under the name Bloomington Toy Trains in toy stores and hobby shops throughout the United States and Europe. The company employs 160 people in its home office and sole manufacturing and

> Rider Co. makes automobile parts for sale to major automobile manufacturers in the United States. The following information is available regarding internal controls over machinery and equipment: When a departmental supervisor needs a new item of machine

> The Crishner Company has the following processes related to fixed assets: When a department manager determines a need for a new fixed asset, he prepares a purchase requisition, which is forwarded to the chief financial officer. If the requested fixed ass

> Wilson Enterprises is a midsize manufacturing company with 120 employees and approximately $45 million in sales. Management has established a set of processes to purchase fixed assets, described in the following paragraphs: When a user department determ

> Rossi Industries has payroll processes as described in the following paragraphs: When a new employee is hired, the human resources department completes a personnel action form and forwards it to the payroll department. The form contains information such

> Glazer Company is a small manufacturing firm with 60 employees in seven departments. When the need arises for new workers in the plant, the departmental manager interviews applicants and hires on the basis of those interviews. The manager has each new em

> The document flowchart on the next page shows part of the purchasing and cash disbursement processes for Wilson, Inc., a small manufacturer of gadgets and widgets. Some of the flowchart symbols are labeled to indicate operations, controls, and records.

> Why do you think a company would benefit from using cloud computing rather than client– server computing?

> The United States General Accounting Office (GAO) Office of Special Investigations was responsible for investigating a potential purchase fraud case. The man who allegedly committed the fraud was Mark J. Krenik, a former civilian employee of the U.S. Air

> Krandolph Metals, Inc., is a manufacturer of aluminum cans for the beverage industry. Krandolph purchases aluminum and other raw materials from several vendors. The purchasing process at Krandolph occurs as follows: When inventory of any raw material se

> Melcher Enterprises is a wholesaler that purchases consumer merchandise from many different suppliers. Melcher then sells this merchandise to many different retail chain stores. The following paragraphs describe the expenditures processes at Melcher: Wa

> Notting, Inc., has the following processes related to purchasing: When it is determined that an item should be ordered, the purchasing department prepares a three‐copy PO. The first copy is mailed to the vendor, the second copy is filed by PO number in t

> Radleigh, Inc., processes its sales and cash receipts documents in the following manner: Cash Receipts Each morning a mail clerk in the sales department opens the mail containing checks and remittance advices, which are then forwarded to the sales depar

> Niagara Pediatrics is a partnership of 6 pediatrician owners, 2 nurse practitioners, 10 nurses, 3 accounting clerks, 2 receptionists, and an office manager. The office manager and all of the accounting clerks have their own PCs, and the receptionists sha

> Lewis LLC is in the process of updating its revenues and receivables systems with the implementation of new accounting software. James Holden, Inc., is an independent information technology consultant who is assisting Lewis with the project. James has de

> Inner Artist is a retailer of arts and craft supplies in the suburban Chicago area. It operates a single retail store and also has extensive catalog sales on account to area schools, churches, and other community organizations. Retail customers pay for s

> Katrupi, Inc., has five departments that handle all sales, billing, and collection processes. The five departments are sales, billing, accounts receivable, warehouse, and general ledger. These processes occur as follows: a. A customer mails a purchase or

> At Kingston Industries, the revenue processes are conducted by five employees. The five employees are the sales clerk, warehouse clerk, accountant 1, accountant 2, and the collection clerk. A description of their duties is as follows: a. The sales clerk

> How do you think the World Wide Web (WWW) has led to business process reengineering at companies such as Lands’ End or J. Crew?

> Sensible CDs is a regional retail chain that sells used CDs. The company has eight stores throughout the Philadelphia region. At each store, customers can bring in used CDs to sell to Sensible or to trade for used CDs already in stock. Also, customers ca

> Ryan McGuire is an auditor for a large CPA firm. McGuire was recently assigned to perform a financial statement audit of Kraft Brewery, Inc., a brewery and distributor of German specialty foods. McGuire’s firm is auditing Kraft for the first time. The au

> Kyle Sanders was auditing the financial statements of World Wholesale Industries when she was presented with a curious situation. A member of World’s top management team approached her with an anonymous note that had been retrieved from the company’s sug

> Chacon University is a Midwest university with 16,000 students, using various legacy systems for student records, financial systems, human resources, and financial aid. The president of Chacon heard a presentation about ERP systems at a seminar for unive

> Michael Michner Industries (MMI) is a manufacturer of warehouse and inventory tracking systems. MMI has four U.S. plants and three warehouses. The company employs 3,500 workers at these facilities and the corporate headquarters. MMI is using legacy syste

> In the early days of computers, Chris Schuler was a very enterprising young man who, while attending UCLA, was also conducting a major fraud against Continental Telephone and Telegraph Company (CT&T). At the height of his fraud in 2015, he was collecting

> Gleason, Inc., is a manufacturer of plastic knobs for lawn and garden tractors and lawn mowers. The company has always used traditional paper based systems to conduct transactions with its customers. For example, when a customer ordered knobs, Gleason pe

> The EnviroPlan Company, a small business with 100 employees, sells environmental consulting services to large companies around the United States. It employs 40 consultants who travel the United States, assisting clients with environmental compliance. To

> Cody Chambers agreed to help his fraternity obtain sponsors for its annual charitable event to be held during Homecoming week. He accepted this responsibility at the recommendation of last year’s fundraiser, who told Cody that the task would require appr

> Lynn Roberts frequently makes purchases from mail order catalogs. Recently, she ordered a dress she intended to wear to her cousin’s wedding. Unfortunately, she did not receive the package on time, and on the evening before the wedding, Lynn went shoppin

> Why is it sometimes necessary to change business processes when IT systems are applied to business processes?

> The CEO of Missouri Motor Company, Jason Bell, resigned on November 1, 2014. His resignation had been negotiated with the Board of Directors of Missouri Motor after it was revealed that Mr. Bell violated the company’s corporate ethics policy by having an

> Cooper’s Cues Company is a small manufacturing operation that makes and sells pool cues for sporting goods stores and billiard halls in Baltimore, Maryland, and the surrounding local area. Rob Cooper and his wife, Stacy are the owners and only employees

> Consider any recent purchase you made at a department store such as Target, Walmart, or Kmart. A business process that occurred was the sale of a product to you. However, to make that sale, the department store had to engage in many other processes that

> The fast food industry has been dramatically altered through IT enablement. However, IT enablement has not completely eliminated manual processes in fast food franchise restaurants such as McDonald’s, Wendy’s, and Burger King. Required: Using your expe

> Describe the differences between B2C and B2B.

> Describe the activities that take place in the supply chain of a manufacturing firm.

> Describe the benefits to the consumer of B2C sales.

> How does the use of HTML, URLs, domain names, and SSL contribute to an Internet that can be used worldwide?

> Categorize each of the following as one‐to-one, one‐to‐many, or many‐to‐many: • Subsidiary ledgers and general ledgers • Transactions and special journal • General ledgers and trial balances

> How do you think a company may be able to influence a supplier to meet its business processing requirements?

> Suppose that a large company uses batch processing for recording its inventory purchases. Other than its slow response time, what would be the most significant problem with using a batch processing system for recording inventory purchases?

> Think of a database that would be needed at a professional service firm to maintain the contact list of clients/patients at the office of a CPA, attorney, or medical doctor. Identify the fields likely to be used in this database. If you were constructing

> Describe why there may be two authorizations related to revenue, expenditures, and conversion processes before they are posted to the general ledger.

> Describe the steps in a manual accounting cycle.

> Explain the internal control environment of source of capital and investment processes.

> Describe the steps in investment processes and explain how top management is involved.

> Describe the steps in source of capital processes and explain how top management is involved.

> Using the table below, match the IT systems on the left with their definitions on the right: CAD a. A network including production equipment, computer terminals, and accounting systems CAM b. Electronic workstation including advanced graphics and 3D

> When taking a physical inventory count at a typical manufacturing facility, which category of inventory (raw materials, work‐in‐process, or finished goods) is likely to be the most time consuming to count and determine the relevant costs for? Why?

> Describe how a cost accountant would cancel a production order upon completion of the related product. Why is this important?

> How is integration across business processes different between legacy systems and modern, integrated systems?

> How might the sales and cash collection processes at a Wal‐Mart store differ from the sales and cash collection processes at McDonald’s?

> Elemental boron is produced in one industrial process by heating diboron trioxide with magnesium metal, also producing magnesium oxide as a by-product. Write the unbalanced chemical equation for this process.

> Which of the following statements is(are) correct? a. The symbols for the elements magnesium, aluminum, and xenon are Mn, Al, and Xe, respectively. b. The elements P, As, and Bi are in the same family on the periodic table. c. All of the following ele

> Provide the name of the acid that corresponds to the formula given in the following table. Formula Acid Name H,SO, HC,H;O2 HCIO, HOCI HCN

> What are the names of the compounds that correspond to the formulas given in the following table? Formula Compound Name Co(NO2)2 AsFs LICN K;SO3 Li,N PbCrO4

> What are the formulas of the compounds that correspond to the names given in the following table? Compound Name Formula Carbon tetrabromide Cobalt(II) phosphate Magnesium chloride Nickel(II) acetate Calcium nitrate

> Complete the following table to predict whether the given atom will gain or lose electrons in forming the ion most likely to form when in ionic compounds. Gain (G) or Lose (L) Electrons lon Formed Atom K Cs Br Se

> Write the formula for each of the following compounds, which contain polyatomic ions. Be sure to enclose the polyatomic ion in parentheses if more than one such ion is needed to balance the oppositely charged ion(s). a. silver(I) perchlorate (usually ca

> Write the formula of each of the following ionic substances. a. sodium dihydrogen phosphate b. lithium perchlorate c. copper(II) hydrogen carbonate d. potassium acetate e. barium peroxide f. cesium sulfite

> Write the formula for each of the following binary compounds of nonmetallic elements. a. sulfur dioxide b. dinitrogen monoxide c. xenon tetrafluoride d. tetraphosphorus decoxide e. phosphorus pentachloride f. sulfur hexafluoride g. nitrogen dioxid

> The notation “(l)” after a substance’s formula indicates it exists in the state.

> Give the name of each of the following simple binary ionic compounds. a. NaBr b. MgCl2 c. AlP d. SrBr2 e. AgI f. K2S

> Name each of the following compounds, which contain polyatomic ions. a. LiH2PO4 b. Cu(CN)2 c. Pb(NO3)2 d. Na2HPO4 e. NaClO2 f. Co2(SO4)3

> Give the name of each of the following polyatomic anions. a. CO32- b. ClO3- c. SO42- d. PO43- e. ClO4- f. MnO4-

> Write the formula for each of the following chromium-containing ions, including the overall charge of the ion. a. chromous b. chromate c. chromic d. dichromate

> Examine the following table of formulas and names. Which of the compounds is/are named incorrectly? Formula……………………………………….Name a. Al2S3……………………dialuminum trisulfide b. KClO3……………………….potassium chlorate c. Rb2O….…………………………..rubidium oxide d. CrPO4……………c

> Which oxyanion of nitrogen contains a larger number of oxygen atoms, the nitrate ion or the nitrite ion?

> Name each of the following compounds. a. Fe(C2H3O2)3 b. BrF c. K2O2 d. SiBr4 e. Cu(MnO4)2 f. CaCrO4

> Name each of the following binary compounds. a. XeF6 b. OF2 c. AsI3 d. N2O4 e. Cl2O f. SF6

> Write the name of each of the following ionic substances, using -ous or -ic endings to indicate the charge of the cation. a. SnCl2 b. FeO c. SnO2 d. PbS e. Co2S3 f. CrCl2

> Why are the physical states of the reactants and products often indicated when writing a chemical equation?

> In which of the following pairs is the name incorrect? Give the correct name for the formulas indicated. a. Ag2O, disilver monoxide b. N2O, dinitrogen monoxide c. Fe2O3, iron(II) oxide d. PbO2, plumbous oxide e. Cr2(SO4)3, chromium(III) sulfate

> We indicate the charge of a metallic element that forms more than one cation by adding a(n) after the name of the cation.

> Give the name of each of the following simple binary ionic compounds. a. BeO b. MgI2 c. Na2S d. Al2O3 e. HCl f. LiF g. Ag2S h. CaH2

> Balance the following chemical equations. Fe(s) + O2(g) Fe2O3(s) PbO2(s) PbO(s) + O2(g) H2O2(l) O2(g) + H2O(l)

> What does “balancing” an equation accomplish?

> For each of the following processes that show the formation of ions, complete the process by indicating the number of electrons that must be gained or lost to form the ion. Indicate the total number of electrons in the ion, and in the atom from which it

> For each of the negative ions listed in column 1, use the periodic table to find in column 2 the total number of electrons the ion contains. A given answer may be used more than once. Column 1………………….Column 2 [ 1] Se2-………………………….[a] 18 [ 2] S2-………………………

> An ion with two more electrons than it has protons has a charge.

> An atom that has lost three electrons will have a charge of .

> An ion with one less electron than it has protons has a charge.

> When an atom gains two electrons, the ion formed has a charge of .

> Under what physical state at room temperature do each of the halogen elements exist?

> For a metallic element that forms two stable cations, the ending is used to indicate the cation of lower charge and the ending is used to indicate the cation of higher charge.