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Solutions Manual
Solutions Manual, Accounting
Information Systems
SEVENTH EDITION
James A. Hall
________________________________________________________________________________
Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States
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Table of Contents
Chapter 1
THE INFORMATION SYSTEM: AN ACCOUNTANT’S PERSPECTIVE...............1
Chapter 2
INTRODUCTION TO TRANSACTION PROCESSING .......................................19
Chapter 3
ETHICS, FRAUD, AND INTERNAL CONTROL..................................................47
Chapter 4
THE REVENUE CYCLE......................................................................................73
Chapter 5
THE EXPENDITURE CYCLE PART I:
PURCHASES AND CASH DISBURSEMENTS PROCEDURES......................131
Chapter 6
THE EXPENDITURE CYCLE PART I:
PAYROLL PROCESSING AND FIXED ASSETS PROCEDURES...................191
Chapter 7
THE CONVERSION CYCLE.............................................................................223
Chapter 8
FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS .....269
Chapter 9
DATABASE MANAGEMENT SYSTEMS ..........................................................293
Chapter 10
THE REA APPROACH TO DATABASE MODELING .......................................329
Chapter 11
ENTERPRISE RESOURCE PLANNING SYSTEMS ........................................343
Chapter 12
ELECTRONIC COMMERCE SYSTEMS ..........................................................365
Chapter 13
MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE ..........................385
Chapter 14
CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTS ................397
Chapter 15
IT CONTROLS PART I: SARBANES-OXLEY AND IT GOVERNANCE ...........421
Chapter 16
IT CONTROLS PART II: SECURITY AND ACCESS........................................441
Chapter 17
IT CONTROLS PART III: SYSTEMS DEVELOPMENT,
PROGRAM CHANGES, AND APPLICATION CONTROLS .............................457
iii
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CHAPTER 1
THE INFORMATION SYSTEM: AN ACCOUNTANT’S PERSPECTIVE
REVIEW QUESTIONS
1.
Operational, operations management, middle management, and top management.
Horizontal flows support operation-level tasks. The information is highly detailed
about the day-to-day operations. Vertical flows distribute summarized information
to managers at all levels, and this information flows upward. Instructions, quotas,
and budgets also flow downward.
2.
Natural systems stem from the atom, while artificial systems are put together by
humans.
3.
Multiple components, relatedness, subsystems, purpose, and interdependency.
4.
System decomposition is the process of dividing the system into smaller subsystem
parts, while interdependency is the interaction between the subsystems. They are
related by the degree and nature of the interaction between the subsystems. If a vital
subsystem fails, the entire system will most likely fail.
5.
Data are facts that are collected in a “raw” form and made meaningful through
processes such as sorting, aggregating, classifying, mathematically manipulating,
and summarizing. The meaningful data is considered to be information.
6.
AISs process financial transactions and certain nonfinancial transactions that
directly affect the processing financial transactions. The external financial reporting
documents of AIS are subject to legal and professional standards. Consequently,
management and accountants have greater legal responsibility for AIS
applications than for MIS applications. The MIS processes nonfinancial
transactions that are outside the scope of the AIS. MIS applications expand the
information set provided to such areas as production, sales, marketing, and
inventory management. MIS often draws from and builds on data from the AIS.
7.
Revenue cycle, expenditure cycle, and conversion cycle.
8.
Reports used by management, which the company is not obligated by law,
regulation, or contract to provide. These are often used for internal problemsolving issues rather than by external constituents.
9.
Relevance, accuracy, completeness, summarization, and timeliness.
10.
Relevance and efficiency.
11.
Data attribute (field), record, file, and database.
12.
Storage, retrieval, and deletion.
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13.
Feedback is output that is sent back to the system as a source of data. Feedback is
useful because it can be used to initiate or adjust the system processes.
14.
a.
to support the stewardship function of management,
b.
to support the decision-making processes of managers, and
c.
to support the day-to-day operations of the firm.
15.
Stewardship is the responsibility of management to properly utilize the resources
of the firm entrusted to them. Information systems provide management with
reports to better manage the resources and also provide responsibility reports by
which management may be evaluated.
16.
Budgets and standards are set by upper-management levels. The responsibility for
meeting these goals is passed to the managers at the closest operational level. In
order for these managers to have the power to make a difference as to whether
these goals and/or standards are met, they must be entrusted with the appropriate
level of authority to make decisions. Responsibility of goals and standards, along
with corresponding authoritative powers, flow downward. The results of the
operations must flow upward to upper-level management. These upward flows
represent reports, which hold managers accountable for their decisions and
management actions.
17.
Turnkey systems are ready to implement systems that may be purchased.
Backbone systems are partially developed systems with an underlying basic
structure that is built on to suit the client’s unique needs. Vendor-supported
systems are custom systems provided, maintained, and supported by a
commercial vendor.
18.
a.
Materials Management
1. purchasing
2. receiving
3. stores
b.
Production
1. production planning
2. quality control
3. maintenance
c.
Marketing
1. advertising
2. market research
3. sales order processing
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d.
Distribution
1. warehousing
2. shipping
e.
Personnel
1. recruiting
2. training
3. benefits
4. counseling
f.
Finance
1. portfolio management
2. treasury
3. credit
4. cash disbursement
5. cash receipt
g.
Accounting
1. inventory control
2. cost accounting
3. payroll
4. accounts payable
5. accounts receivable
6. billing
7. fixed-asset accounting
8. general ledger
h.
Computer Service
1. data processing
2. systems development and maintenance
3. database administration
19.
Internal auditors are responsible for in-house appraisal of the financial reporting
system. Internal auditors are concerned with deterring and detecting fraud and for
conducting EDP audits. External auditors are independent CPAs engaged by the
firm to attest to the completeness and accuracy of the financial statements.
External auditors work together with the internal auditors.
20.
The database administrator is responsible for the security and integrity of data
stored in a central database.
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