Solution Manual For Accounting Information Systems: A Practitioner Emphasis 7th Edition By Cynthia D. Heagy, Constance M. Lehmann Isbn-9781111219512, All Chapters

23 456 7 38 85 4 3
35867883 673826 676738  7
6

76738
867 !"#3868 !$ 88%8&
'
())))*)'+)*#44 6

, 12345678
9 36  5  735 9563526
 535



!"#$% "!&'(%)*!
"+'($,,)( )#'("-$
"('"'.$)(
"('
'
/01 2345678896:8;<=389>6?;@A9B?@<638;9=CD6;3E<=6C9F8GHGA9EH89H;6?4@IA9=C:8C<6;7958:85@A9;86;J8;946=C<@A92KL9
BE5B?5E<=6CA9:65?38MN?EC<=<79J=@B6?C<9ECE57@=@A9@N?E;89D66<EH89=C9?@89:G9@<6;EH8A9B?@<638;9D56O9JE<EA9
@46=5EH89
9
P01 Q6O93?B>9=@9B5=8C<9O=55=CH9<694E7R9S7@<839<>E<9=@98E@79D6;9@8;:8;@9<69?@89O=<>94;648;9B6C<;65@G9TUVWX9>6?;579
;E<89O6?5J9Y89E9B6CB8;C9D6;9B5=8C<Z[\]^^[TUV[V_[`aUbcd[e`f<8;9<g_[X`^_h[i]Z_Zj[<8B>9@?446;<IR9k>E<9<748@96D9
4;8l4EBmEH8J9@7@<83@9E;89E:E=5EY58R9
n01 oCD6;3E<=6C9<69>8549O=<>9@6D<OE;89J=:=@=6C9F8GHGA9<6<E59@E58@9J655E;@A9B63458p=<796D9EBB6?C<=CH9@7@<83IG9Q6O9
3EC79B634?<8;@9C88J8JR9qC798p4EC@=6C945ECC8JR9k>E<9<748@96D983456788@9J69<>879>E:89F8GHGA9OE=<8;@9
O6?5J9OEC<9N?=Bm9<6?B>9@B;88C@IR9
9
r' s>896OC8;96D9<>89;8@<E?;EC<9OEC<@9E9C8O9EBB6?C<=CH9@7@<839Y8BE?@89>89C88J@9?4l<6lJE<89=CD6;3E<=6C96C9
>6O9<>89Y?@=C8@@9=@9J6=CHG9kE=<=CH9?C<=59<>898CJ96D9<>8978E;A96;98:8C9<>89N?E;<8;A9J68@9C6<9H=:89tE;@>E559<>89
=CD6;3E<=6C9>89C88J@9<693Em89<>6@89JE7l<6lJE79J8B=@=6C@9<>E<9O=5598C@?;89<>89@?BB8@@96D9>=@9;8@<E?;EC<G9
%u*v )!'w
,) )(+'($,,)( )#'!)(v"()('"'.$)(
"('
'
x=HC8<<89yGy9
/01 z56@8;9;85E<=6C@>=4@9O=<>9;83E=C=CH9@?445=8;@A9<>89EY=5=<79<69BE;;7958@@9=C:8C<6;79F;8J?B=CH9BE;;7=CH9B6@<@9
ECJ9;=@m@96D9<>8D<96;956@@96D9=C:8C<6;7IA9@>E;=CH96D945ECC=CH9=CD6;3E<=6C9O=<>9@?445=8;@A98E@=8;9<6936C=<6;9
:8CJ6;948;D6;3ECB8G9t=H><956@89:65?389J=@B6?C<@9=D9<;7=CH9<693=C=3={89=C:8C<6;796C9>ECJ9Y79>E:=CH9
@3E558;9@>=438C<@9D;639:8CJ6;@9@>=448J936;896D<8CG9
P01 |8J?B<=6C9=C94E48;O6;mA9;8J?B<=6C9=C9=C4?<98;;6;@A96;J8;=CH9ECJ9BE@>9;8B8=4<94;6B8@@8@936;898DD=B=8C<A9
=CB;8E@8@9=C98DD=B=8CB79=C9388<=CH9B>ECH8@9=C9J83ECJG9KC89J=@EJ:EC<EH89O6?5J9;85E<89<694;6Y583@9O=<>9
@8<<5=CH9J=@4?<8J96;J8;@96;94E738C<@9O=<g[^UXX[Uf[e}`}_a[<a`]^h[<>E<9=CB5?J8@9E?<>6;={8J9@=HCE<?;8@G9
x=HC8<<89yG~9
yG tECEH8;@9O6?5J94;6YEY579D=CJ9=CD6;3E<=6C9=C9?C=<@9<69Y8936@<9?@8D?59D6;945ECC=CH9J8B=@=6C@9Y8BE?@89<>=@9
=CD6;3E<=6C9O6?5J9;84;8@8C<9<>=CH@96:8;9O>=B>9>8M@>89>E@9B6C<;65G9k>=589<>893ECEH8;93=H><9C6<9>E:89
B6C<;6596:8;9@E5E;=8@A9>8M@>89J68@9>E:89B6C<;6596:8;9<>89E36?C<96D96:8;<=389ECJ9<>89E44;6:E596D9:EBE<=6C96D9
<>8983456788@G9
~G tECEH8;@9O6?5J94;6YEY579OEC<9=CD6;3E<=6C9;85E<8J9<694;6J?B<=6C9C?3Y8;@9F<69J8<8;3=C89@8E@6CE5=<7€9
J?;=CH9@56O9<=38@A936;8983456788@9B6?5J9Y896C9:EBE<=6CIA9<>89C?3Y8;96D9:EBE<=6C9>6?;@948;983456788A9<>89
C?3Y8;96D96:8;<=389>6?;@948;983456788A9YEBm6;J8;9=CD6;3E<=6CA9ECJ9=CD6;3E<=6C9<69>8549<>893ECEH8;9
3E<B>9@<EDD=CH958:85@9O=<>94;6J?B<=6CG9
x=HC8<<89yG9
yG s>894;=:EB796D9=CD6;3E<=6C9=@9E93E‚6;9B6C@=J8;E<=6CA9E@9<>89B?@<638;93=H><9C6<9OEC<9<>8=;9@48CJ=CH94E<<8;C9
=CD6;3E<=6C9@>E;8J9O=<>96<>8;94E;<=8@G9ƒ6@@96D9B6CD=J8C<=E59=CD6;3E<=6C9BEC9Y89J=@E@<;6?@9<U[`[„U }`c†WX[
;84?<E<=6C9ECJ958EJ9<69@=HC=D=BEC<9D=CECB=E5956@@8@9F56@<9@E58@A9D=C8@A98<BGI9oCD6;3E<=6C9EY6?<9B?@<638;@93?@<9
Y894;6<8B<8J9D;639=CD6;3E<=6C958EmEH89<696<>8;9<>=;J94E;<=8@9O>69HE=C9E?<>6;={8J9F6;9?CE?<>6;={8JI9EBB8@@9

, 0134516780314900  68014534038345167803148100 017 6146084
8 373089
9 4 401678487 40990641 6114
7846166 
104038786
016
610345168431456 406616879
!3400"9#
"9 $ 308031418  48133571 8 4860150 3314%78
3484003486
340 61&09'71 %3434038010 15844(07377 4080314903
080
0 0761378486(30345167803140800 4 5163314%78
34903813716084001
8 878340484140680348(300066160340178487 4084686511(%90
886080033314(84107803 78487 40130(80314834
0)*+,014800 0-./+010686010 61&0(8,123-4536*/783403 78487 403410
71430160 61&00 14106140-+9:;2*4<=+6->.:513041610)*?+.4-@1A*+,=0614
41687 40/+B-4+6-303480314150 61&01633480860C 78449458030886080
03 78487 40(8410341 340 33140108
140 4(079D6(84103 4
0 1160430018640 4(07416(80 6710380314018640 4(079$ 1784
818348 808
10800 61&0114034340 84158
71 9
9 9E 68617 0,3*F00*.=/
G761 0 1 648461840)*+,014800 0-./+01003 78487 40341 7 4084
1 630150761&0H033483434840761&0(300 0680150 1784
GI 0673408084071478487 40(36138303451678031455163314%
78
34808 
GJ 340800 7834048414068084080683434140680353030673471610%5503 84
3434(300 17843484010 4(07
GK61306834348471 341 7 4034 1340 07
GK6130061 630150 140616540314
!3400"9L
"9 $ 63461843761 340 511(340314M
G804%661010340686341004 808103144 6 4845167810
GI 18 150001140(306640803 465163100034
G 1(4634051684843761 7 400107
G8006834345168855071 
GN 078487 4084616877 6%34516403814061848300683800 56140415
 17 40
G'783O0 37160841514061610031415345167803148084610031415
14534038
638034516780314


PQRSTUQVPWTQWXUPYSPPUQVWZS[PTUQVPW\VXW]^Q_R[`PW
W
W
W
abc $ 61&0080d34
034841380314363438830834 07 400806 3634516780314
140 0378034303834 07 40840 0378050660649$ 5066064(17 86
403467 408851(010 783467 40883451(3467 40881051(
9

'0378034303834 07 40(134M
e 63005 
eJ 4180314153034583303
ef14060314154(58330384511160
ef10153603141506863461&0

, 01234526796239 646925511739 76
51391
9 65167126692146312395332361
6921496533236159772

6115121
9 65167593235121
9 651671632
121

012345261262651391597217
6
516792645
1312355 92397525
012345261266952395979122391217
6
5167!3453
9265 3262
174692
5976!6369627
67332245"6!631661234526126122576731!239#52
146752545

65535
6439712
1 61$7732395163945239739 76
7645!3752526544932
5976123452615694352332
5979146

39
!6

%&'(&)(*+),&)
)
-./01234567829274326652676664!62323954969715976971
!339!3361$9
593:523943276376239265266235




39596;32
!1323939"6
6971


!739146269667677159716 3613216

-</=<9.2>745?<59@/A7/<0@/837397352639692
5
39121597432665

39!522691736692
5116171$9593:52394327637627!146!723961252566!6913625
39
39692
597 3 7645973176 65139#6 523#3
165195

B25.C209./45670@3978292743216732959593:5239
15
332
24!6263932145"62$9
593:523932915
4595239121#
6516537666524523926
65191#769
573123924!6232365759256

D.39@E</70/<84972587200@.5937/<0<4?2F><7829279253955
63945239912461
395935
973239$9593:5239731225623G394612461124613276732
31236139321!4239554!5391H46593:5239143251
6264!267216673275252
263412537263!42395621I66#66!267324!5936126416 61#1 156
67327525316123267

559745
515316163162359691

-</3@55<>72587=2A/@>>7/<0@/8379253955
639452395
264!
661
395935973239597
!113

5
22632512615975
321H 3945239432
61672256259593:5239
19
64!
66139!4239554!5391J 666516!61996597!5
 7525226593:52391#
66!2267324!59361#31!3
3267

!35
51

K&' 02695573215975 92592196675
51397612597395 923939452391
12641#263
4!96921#2634761!65239#5972631!!23926 9361$7321563"6
2
6
39 67!3453

65162636!6231639392695921597263"9676 52695961
762521451
1264
157325
332
$ 925921563"6
2
639 67!3453

6516263
6!6231639655239597761393951
1264
12!2139652392269667126593:5239597321
161

L&' M976H6239NOP26H5
5961GQ6
$ 2NOON#5732156!3
32674!373959
99G5732
16 36#39 73939452391
126417613959734!646925239#2321573236921RJ 31$ 276192