, Accounting Information Systems Controls and Processes 3e Leslie
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Turner Andrea Weickgenannt Mary Kay Copeland (Solutions Manua
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All Chapters, 100% Original Verified, A+ Grade).
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Turner/Accounting Information Systems, 3e sw sw sw
Solutions Manual sw sw
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Concept Check sw
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Discussion Questions sw
11. (SO 1) How might the sales and cash collection processes at a Wal-Mart store
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differ from the sales and cash collection processes at McDonald’s? Wal-Mart
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sells items that are pre-priced and bar coded with that price. Therefore the
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cash registers at Wal-Mart use bar code scanners. However, McDonalds
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sells fast foods that are not bar coded. The cash registers at McDonalds
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use touch screen systems that require a cashier to indicate the items
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purchased. The cash collection processes are not different. In both cases,
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the employee collects the cash or credit card, and returns any change.
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12. (SO 1) Can you think of any procedures in place at McDonald’s that are
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intended to ensure the accuracy of your order? Student responses may
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vary, however, following are a few examples: Often, at either the drive-
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through or the inside cash register, the customer can see a screen that
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displays the items ordered. In addition, a fast food restaurant uses pre-
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designed slots to hold certain types of menu items. When a customer orders
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a particular sandwich, the person filling the order knows exactly which slot to
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pull the sandwich from. Each customer receives a printed receipt with the
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items listed and the customer can verify the accuracy.
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13. (SO 1) How might the sales and cash collection processes at Boeing Co.
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(maker of commercial passenger jets) differ from the sales and cash
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collection processes at
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McDonald’s? Boeing does not sell to end-user consumers; rather, it sells to
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companies such as airlines. Therefore Boeing does not have stores, nor
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inventory in stores, nor cash registers to process sales. Boeing is more
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likely to maintain a sales force that visits potential customers to solicit sales.
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Those sales may be entered by the salesperson into a laptop computer
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connected to Boeing‘s network. McDonald‘s, on the other hand, sells to
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consumers, uses order input touch screens at each location, and maintains
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supplies of perishable food products.
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14. (SO 1) Are there business processes that do not in some way affect
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swaccounting records or financial statements? There may be processes that do
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swnot directly affect accounting records (such as recruiting and hiring a new
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swemployee), but all processes have a direct or indirect affect on accounting
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swrecords. All processes use resources such as material or employee time.
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s wTherefore, all processes have expenses related to those processes that will
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swaffect the accounting records.
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15. (SO 2) Briefly describe the five components of an accounting information system.
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1. Work steps within a business process that capture accounting data as
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the business process occurs.
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2. Manual or computer-based records that capture the accounting data
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from the business processes.
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3. Internal controls within the business process that safeguard assets
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and ensure accuracy and completeness of the data.
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4. Work steps that process, classify, summarize, and consolidate the
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raw accounting data. sw sw sw
5. Work steps that generate both internal and external reports.
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16. (SO 2) Describe how sales data are captured and recorded at a restaurant
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swsuch as Applebee’s. At most Applebee‘s restaurants, a server writes the
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sworder on a pad and carries that pad to a cash register. The server enters
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swthe order on a touch screen terminal. The order information is then displayed
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swon a terminal in the kitchen. When the customer has finished the meal, the
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swserver prints a check and delivers the check to the table. The customer
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swpays the server by using cash or a credit card. The server processes the
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swpayment on the touch screen register and returns the change or credit card
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swslip to the customer.
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17. (SO 2) What occurs in an accounting information system that classifies
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swaccounting transactions? For each business process that affects accounting
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swrecords, the accounting information system must capture any resulting
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swaccounting data, record the data, process it through classification,
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swsummarization, and consolidation, and generate appropriate reports.
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18. (SO 2) What are the differences between internal reports and external reports
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swgenerated by the accounting information system? Internal reports are used
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swby management to oversee and direct processes within the organization.
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s wExternal reports are the financial statements used by investors and creditors
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to make
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