Accounting Information Systems

Accounting Information Systems 3-1. The text provides seven reasons why documenting AISs is important: (1) depicting how the system works, (2) training users, (3) designing new systems, (4) controlling systems development costs, (5) standardizing communication with others, (6) auditing, and (7) controlling end-user support costs. Additional reasons include: (1) to help evaluate the performance of system personnel, (2) to help evaluate the adequacy or efficiency of an existing system, and (3) to provide design specifications to outside vendors who might be proposing new systems. Accountants are interested in system documentation for all these reasons. For example, inadequate documentation makes it difficult to use an integrated accounting package effectively, design one for others to use, or audit a system intelligently. Flowcharts and similar systems documentation are also important to auditors. These charts can help auditors spot internal control weaknesses that are not apparent from prototypes or not obvious when observing a system in use. 3-2. Document flowcharts are a type of system flowchart. Whereas system flowcharts are process-oriented, document flowcharts focus on the flow of physical documents through the processing system. Document and system flowcharts are similar in that they use similar symbols in their construction. A few additional symbols, such as envelopes and hand trucks to depict movement of goods, are more likely to appear in document flowcharts than system flowcharts. But system flowcharts contain more detail about processing logic. Accountants can use data flow diagrams (DFDs) to depict the physical flows of data through an AIS (like document flowcharts), or the logical flow of data through an AIS (like system flowcharts). Like document or system flowcharts, their main objective is to document data flows in an orderly, graphic, and easily-understood format. But DFDs use fewer symbols than either document or system flowcharts, and do not require columns (like document flowcharts). Program flowcharts are really the lowest level of system flowcharts because they outline the logic sequence for a particular application program. Thus, they are more used by programmers and system analysts than by accountants and auditors. Still, auditors will need to understand these program flowcharts when looking at program logic and program controls. Program flowcharts use many of the same symbols found in system flowcharts, but also use some special ones such as the decision symbol. 3-3. A document flowchart is a pictorial representation of the physical data flow through the various departments of a business. A document flowchart is used in designing or evaluating an accounting information system. 1. A systems analyst uses it when evaluating a system to see if each department is receiving the necessary data and that unnecessary data are not transferred. 2. A system designer uses it when there is interest in improving or replacing an existing system. 3. A computer programmer can use a document flowchart when preparing system flowcharts. 4. An auditor uses it to help define, follow, and evaluate an audit trail. 5. An internal data security expert uses it to indicate weaknesses in internal control and data control. 3-4. Guidelines for creating document flowcharts, system flowcharts, and data flow diagrams are listed in the text. See relevant chapter sections for document flowcharts, system flowcharts, and data flow diagrams. 3-5. Data flow diagrams use a square symbol to show the source or destination of data. A circle symbol indicates a process. An open rectangle symbol indicates a store of data. Finally, arrows depict a data flow or data stream. 3-6. Data flow diagrams are created in a hierarchy called the top-down approach to systems development. In this approach, developers create these diagrams in levels, beginning with the broadest, least-detailed level, and exploding (working towards increasing refinements of) each piece of the preceding level until the system is completely specified. The rationale behind this approach is to keep major system objectives in view at first, and to worry about details later after major system components are specified. However, the process is reiterative, revisions are common, and little is considered final until the lowest diagram levels have been specified and approved. The broadest DFD is called a context diagram. The next level (a level-0 diagram) is also called a physical data flow diagram. Lower levels are numbered level-1, level-2, and so forth, and are commonly termed logical data flow diagrams. 3-7. It is usually easier to follow logic with a chart or figure than with a written narrative. For example, when reading a long narrative description of a process, it is often difficult to visualize relationships between system elements and a readers attention can wander. In contrast, graphical depictions of the same logic are usually easier to understand because most people grasp the use of arrows to show connections or data flows. 3-8. Decision tables outline the set of conditions that a given processing task might encounter and indicate the appropriate action to take for each condition. Decision tables can therefore help system designers plan data processing functions and create written records of the processing logic for later reference. The major advantage of decision tables is that they can summarize a potentially large number of conditions and actions in a compact format. Decision tables are also useful as planning tools to system analysts and related individuals who are charged with the task of helping create new AISs. Finally, the accountants who audit AISs rely heavily upon internal documentation, and decision tables can help them verify the processing logic and control procedures that were built into these AISs. 3-9. Just as word processors enable users to create, store, modify, and print word documents, CASE tools enable information technology and accounting personnel to create, store, modify, and print system documentation. The term CASE is an acronym for computer assisted software engineering. CASE tools automate the development of program and system documentation. Thus, developers use them to create data flow diagrams, entity relationship diagrams, record layouts, data entry screens, report formats, screen menus, system flowcharts, and program flowcharts. Most also include generators for developing data dictionaries. CASE tools are computer programs that typically run on microcomputers. The user selects a particular type of document to develop or modify, and then works on it in much the same way that a secretary uses a word processor to work on a word document. It is not necessary to use CASE programs to develop AIS documentation, but it is difficult to imagine why anyone would not use such capable and time-saving tools. 3-10. End user computing refers to the computer activities of non-computer employees, especially the development of large spreadsheets and databases. Although such activities are commonplace today, they also create problems. For example, when non-IT personnel develop important computer applications, a company becomes increasingly dependent upon such individuals to answer questions, or to explain how to use the software. Documentation is also important in end-user computing environments because it provides the training aids, user descriptions, tutorial manuals, and reference materials that other users need in order to run the applications effectively. Problems 3-11. Process Alternate Process Decision Data Predefined Process Internal Storage Document Multidocument Terminator Preparation Manual Input Manual Operation Connector Off-page Connector Card Punched Tape Summing Junction Or Collate Sort Extract Merge Stored Data Delay Sequential Access Magnetic Disk Direct Access Display Storage Storage 3-12. Mark Goodwin Convenience Stores Garcia-Lanoue Company 3-15. Ron Mitchell Manufacturing Company 3-16. Amanda M Company 3-17. Winston Beauchamp Company 3-18. LeVitre and Sweezy Credit Union 3-19. Jeffrey Getelman Publishing Company 3-20. The Bridget Joyce Company The decision table is shown below. Note that alternate decision rules would also be reasonable here since the case does not specify exactly what action is to be taken for each set of conditions. DECISION TABLE RULES Account Status: 1 2 3 4 5 6 7 8 9 10 11 Not past due X Less than 30 days past due X 31-60 days past due X X X 61-90 days past due X X X More than 90 days past due X X X Account Activity: No activity X X X X X Written communications X X X Partial payment X X X Action: Do nothing X X X X X X X Send first letter of inquiry X Send second letter of inquiry X X Collection agency referral X This exercise requires some creativity on the part of the student. One possibility is to give each customer a rating on the following: a) no prior delinquency history b) only one prior delinquency c) only two prior delinquencies d) more than two prior delinquencies Mr. Smith can now make a decision based upon this categorization of customer account history. It might also be pointed out that many companies handle delinquencies on an individual basis. Most small companies, for example, will try to work with their customers whenever possible instead of writing to them impersonally because written confrontations rarely produce desired results. 3-21. This problem requires students to draw the flowcharts in Figure 3-20. In a later part of the problem, students are also asked to recreate the flowcharts in Figures 3-3, 3-6, 3-8, 3-11, 3-12, 3-13, 3-14, and 3-15. Because these flowchart are already shown in the text, the outputs are already known. Teaching notes: Students should follow the directions provided in this case to create the two (program) flowcharts shown as well as the link that connects the two flowcharts together. Students can document their links by printing a copy of their formulas. Finally, although using Excels drawing tools is straightforward, it still takes time to create even small diagrams with them. Thus, we recommend that instructors do not assign all parts of this case (a through h), but only assign a selection of these diagrams. Case Analyses 3-22. The Berridge Company (Drawing Document Flowcharts) 1. A document flowchart for the Berridge Companys inventory control system may be found after #3 (below). 2. The company can eliminate one or more copies of the retail store requisition (RSR) form. The document flowchart (and case description) indicate that a retail store prepares three copies of the RSR form. One copy is retained in a file at the retail store, and two copies are forwarded to the warehouse. When warehouse personnel fill the order, they file one copy of the RSR form in their own files, and forward the last copy of this form to the inventory control department for use in updating its records. The end result of this effort is a lot of paperwork. One way to reduce it would be to allow the warehouse personnel to create the computer record that indicates a disbursement to an individual store, thus eliminating the need for the third copy of the RSR form currently sent to inventory control. The company could eliminate all copies of the RSR form by computerizing its warehousing operations completely. In this new system, a retail store would create a computer record for each requisition, which the system could then display onscreen or print on a report of similar requisitions for the warehouse each day. When a requisition order is filled, personnel in the warehouse could indicate this by entering the required data into the computer system. This entry would trigger an inventory update in the inventory file and eliminate the pending requisition record from the file of active requisitions. 3. The company currently creates five copies of each purchase order. These copies are sent to: (1) the vendor, (2) accounts payable, (3) inventory control, and (4) the warehouse. The purchasing department retains the fifth copy. This seems excessive. It is obvious that the company must send one copy of the purchase order to the vendor. In addition, it makes sense for control purposes to send one copy of the purchase order to the receiving department (for use in comparing against the subsequent bill of lading), and to retain one copy of the PO to document the purchase itself. It is less obvious that the company needs to create the other two copies of the purchase order. In fact, the document flowchart indicates that both the inventory control department and warehouse personnel perform the comparison function when goods arrive a duplication of effort. Similarly, the company can probably eliminate the copy it currently prepares for accounts payable. Instead, warehouse personnel can attach its copy to the receiving report, and the accounts payable department can use the warehouse copy to prepare a check to the vendor. A document flowchart for the Berridge Companys inventory control system. FreezeTime, Inc. (Drawing System Flowcharts) The systems flowchart is valuable because it shows the flow of activities and documents within the sales/collection process. The flowchart is particularly useful for identifying redundant, unnecessary, and risky activities. 3-24. The Dinteman Company (Document Analysis) 1. a) Data items which should be included on a repair/maintenance work order document are as follows: 1) Job identification à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ department (or plant) for which work is to be done, machine or work station, and general description of job. 2) Starting and completion dates à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ both estimated and actual. 3) Materials and supplies data estimated and actual quantities and costs. 4) Labor data à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ estimated hours, actual hours cost, and employee number for each job or person completing the work. 5) Applied overhead. b) At least four copies of the work order would be required with a possible fifth copy needed if a work order summary is not prepared. The work order would be prepared in the R M Department and given to the supervisor for review and scheduling. The work order would then be used by the person responsible for the work by recording the actual hours spent on the job and the actual materials and supplies required to complete the job. After the job is completed, the work order would be forwarded to accounting for costing and charging. The distribution of each copy of the work order would be as follows: Original (Copy 1) à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ Once the job is completed and all data has been recorded on the work order, this copy is forwarded to the Accounting Department for costing and then filed in the Accounting Department. Copy 2 à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ This copy is also fully completed and is filed in the R M Department in a completed work order file. Copy 3 à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ This copy would be kept by the R M Department in a file of scheduled jobs until the work is completed. A reference file is needed for all work orders while the job is in process. Once this job is completed, Copy 3 would be attached to Copy 2 and filed with Copy 2. Copy 4 à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ This copy would be sent to the Production Department where the work is being done to acknowledge the actual scheduling of the job. An evaluation of the performance of the R M Department would probably be done in three departments as explained below: The department which requests the work should compare the estimated charges indicated on the Work Order Request with the actual charges and the timeliness of the work, (e.g., the estimated and actual starting and completion times on the Work Order). If the work is not timely or if the actual charges vary considerably from the estimate, the management of the Production Department would contact the supervisor of the R M Department for an explanation. The supervisor of the R M Department would conduct a selfà ¢Ã¢â€š ¬Ã¢â‚¬Ëœevaluation by comparing the Work Order Request and the completed Work Order. The supervisor would want to be sure the actual times and charges were close to the original estimates. Such a comparison would be important for evaluating the staff in the department and also for preparing future estimates. The Accounting Department (or some other appropriate department) would probably conduct a review of the R M Departments work. The estimates and actual results shown on the Work Order would be compared. Types of repair and maintenance jobs which have standard times for completion would be compared with actual times required for the work in order to evaluate the departments performance. 2. See document flowchart on following page. 3-25. Lois Hale and Associates (Drawing Data Flow Diagrams)

Principles of Euthanasia

‘Examine the view that religious and/or moral principles resolve the major issues in medical ethics' Euthanasia can be classified in relation to whether a patient gives informed consent, it can then be sorted into three types: voluntary, non-volontary and involuntary. One of the arguments regarding euthanasia is the problem of definition. The question of the argument is, where does the killing of a person become acceptable and subsequently where is Euthanasia applied.There is a debate amongst bioethics and medical literature, it aims to conclude as to whether or not non-voluntary (and to a point involuntary) killing of patients can be thought of as euthanasia. In the eyes of some, consent from the person is not regarded as being part of the criteria, these beliefs were held by people such as ‘Beaucham, Davidson and too an extent Wreen'. However, in the eyes of the majority to be able to justify euthanasia you have had to of had the consent of the patient to which it was o ccurring to for it to be acceptable.A sentence to sum up this ‘grey area' in euthanasia is, How do you find a distinction between cutting short a life and allowing to die? Another argument that seems to be against the principals of euthanasia is that of consequentialism. It's philosophy is purely about the outcome and it does not matter as to how the outcome was caused as long as the outcome is good. An example of this is one used by Petit, he states that ‘If you believe something to be the ultimate good then you should do all you can to promote this good and by any means necessary as long as the outcome is a successful promotion of this good. This ties in with euthanasia in a sense that no matter what reason or by which process euthanasia is carried out the outcome will always be that of death. Death is clearly not acceptable as stated in the ten commandments. Even if the person who had euthanasia received it under their own gratefulness and will, so that they would not endeavour continuous suffering, in the light of consequentialitsm murder is murder and it is wrong. Strong believers of this are the catholic church who preach that ‘an act of omission which of itself or by intention causes death is murder'.This also even relates to when the act was undergone in order to prevent suffering. Dentology is a principle that follows absolute rule, so it is in effectively the complete opposite of consequential thinking. It will follow rules in a very literalistic manner and will not waver at all in its meaning. A great believer in the dentology way of thinking was Immanuel kant, one of his quotes was, ‘since a maxim that involves killing cannot be rationally willed to be a universal law, it is wrong'. In applience to euthanasia, dentology will state that killing is murder and murder is wrong.A strong holder of the thoughts of dentology will then use the ten commandments and ‘though shall not murder' to back up its belief even if the act of euthanasia was carried out in the most acceptable and humane circumstances. The quality of life is a term that refers to the general well being of a person. It is used in many different contexts such as healthcare. In accordance with the field of healthcare the general addition that the ‘quality of life' has on it is of somewhat a negative contribution.What this means is that the quality of life in some peoples eyes (those that support and understand the benefit or the realistic element that euthanasia brings a-pon the medical world), when applied to someone in a state of critical illness and a person who wishes for their life to be over, it can be somewhat unfair to deny them of this wish, purely because of the sanctity of life. There are many ways in which this can be contradicted, straight from the words of the bible.God stated that he wished all humans to have free will, this would entail the power to kill yourself. You could also argue that it may be Gobs will and part of Gods plan for that particular persons life to end to reduce the suffering of others. There is also the argument of a ‘slippery slope'. It states that, once it becomes legal and feasible for people to be killed, then people will begin to ask for a slightly more relaxed view on the situation and so on and so forth. This could then move to an extreme like this for example.A busy son has been given the job by his siblings of looking after his elderly discrepant father, instead of devoting his time and nursing him and keeping him healthy, he can just apply for a lethal injection to have his father ‘put down' so he can concentrate on his own life. This is the type of thing the slippery slope argument believes could happen if it became acceptable to kill people, it would devalue human life. There are arguments that support the intentions behind euthanasia such as its practicality.It is in a way wrong to argue that killing someone can be practical and for the greater good, h owever when the structure of the argument of practicality is stripped down and properly analysed it does have a point. There are cases where strong believers of religion do not mind or are scared by the face of death as it puts them out of their misery and others too, they also believe that they will meet their loved ones later on in heaven. Euthanasia is practical in the sense that it actually relieves a person of their pain and it does this in the must relaxed manner possible.It also enables families to speak up freely about death and come to terms with it far better. From a rather blunt practical view, euthanasia can free up hospital space for people who are in chance of getting better, (this is not an actual argument out forward by authorities). There is also the autonomy argument which pretty much opposes most arguments against euthanasia, and that is the fact that you have the right to choose. It argues that it is not correct that an able human being has the right to end their life through suicide.Yet a person in an arguably worse condition who is not physically able to end their life can not be given the right. One can definitely say that euthanasia is a medical procedure that like many other medical processes has a great deal of controversy that comes with it. On the one hand, for thousands of years society like ours have stated that the killing of someone is quite simply against all moral and ethical ways. There is no reason as to why it should be acceptable now.It is also voiced that, pro euthanasia characters may say that it is all voluntary, but how can it be if the person is in such a critical state that they cant mouth their opinions? The first country to give euthanasia a chance was the Netherlands with their thirty year plan. There is evidence that this is going down a ‘slippery slope' in the ‘Groningen protocol'. This is a protocol suggesting that it should be acceptable for parents to end the life of their newly born child if it i s in a critical state.On another hand there are many good points in the practise of euthanasia such as the feeling of misery and devastation it can eliminate and in a sense prevent from being prolonged. This is in regard to the actual person and their friends and family. This refers back to utilitarianism ‘greatest good for the greatest number'. Other reasons that euthanasia should not be a problem is that death is a private matter and it is not for others to inter fear.From a philosophical point of view, someone may argue that, is death really a bad thing? I therefore come to a balanced view on euthanasia, I do believe that with precautions properly put in place it is a good service and provides a ligament role in making people happy. However, I do understand the argument of regulations being able to be broken as demonstrated by the Netherlands where all their original guidelines are not applied today. Word count : 1404

The Basics of How to Start an Essay Samples

The Basics of How to Start an Essay Samples The above is of terrific significance, especially to students who think that critical essays should concentrate on the negative facets of a subject. In conclusion, it would appear that assignment essays continue to get a prominent part in tertiary education as an assessment tool. Luckily, normally a descriptive essay doesn't have any strict recommendations, so you probably won't will need to obey a specific formatting style. The greatest persuasive short essays often concentrate on controversial problems. Essays, generally, covers different topics. The essay is broken up into three big pieces. Based on this issue, each essay will change depending on the depth of the thesis. Writing a profile essay offers you the freedom to handpick the topic of your preference. Ruthless How to Start an Essay Samples Strategies Exploited You may use the samples as a foundation for working out how to write in the appropriate style. A wonderful conclusion will summarize all data that has happened in the write-up and use it in order to give one final reason why you need to join our side. Since writing a profile essay can seem to be a tedious activity to some, ensuring that you've got the most suitable info, subject and knowing the right approach to write will provide you with a much easier experience. The absolute most important to remember is that the many forms of essays have various expectations for their introductions. You need to understand how to compose an essay and the way to conduct an interview. Should you need somebody who can help you compose an essay, you can count on us for the most professional guidance. You may believe that you're not expert enough to compose a process essay. Stephen's essay is rather effective. The last matter to observe is the best way to compose a conclusion for an expository essay. A wonderful college essay introduction is essential to making your essay stand out, so there's lots of pressure to receive it exactly perfect. There are an infinite number of methods to commence an essay effectively. In fact, if you are aware of how to begin an essay, you're considered way ahead of others. Hopefully now you've got a general sense what things to compose your descriptive essay about! When evaluating the best method to begin an essay, you'll also have to regard the content of your essay. You already understand what a descriptive essay is and the way to begin. Therefore, an analytical essay is a bit of writing that gives an informative observation about the particular topic or idea. Hence, understanding how to begin an essay with a quote is a significant skill that makes it possible for students to produce the best of their written assignments or speeches. Writing an important paper or criticizing might appear easy in the beginning, but it could also be challenging. Writing an essay is usually not such an intriguing undertaking, so locating the motivation to begin on figuring out what to write can often end up being quite challenging. Finding out how to compose an essay introduction may appear the ideal start for virtually any student who is fighting with his acade mic job. From time to time, the best method to learn and understand new information is via seeing and understanding work which is already completed. Anyway, it is going to be simpler that you locate work in a different nation. Though, acquiring a regular beginning to the day should make students wish to complete their homework earlier so they can make time for an excellent night of sleep. Even if you're a reserved or introverted individual, when abroad, you've got to communicate with other peopleotherwise, you will not have the capacity to relish your travel and sustain yourself. New Ideas Into How to Start an Essay Samples Never Before Revealed While every section of an essay is essential, it is necessary to note it is in the introduction where readers get to choose whether they ought to be reading the remainder of your composition or not. When writing about an instance of a profile essay about someone who's not well known include enough details that will enable your reader to acquire an idea about what you're presenting. In an instance of personality profile essay, you may use a brief story or a conversation. This profile essay example for college should offer you a notion of the way to write.

How Writing Can Help You Cope With Life - 1205 Words

Terry Tempest Williams achieves her purpose in â€Å"Why I Write† by composing a love letter to â€Å"writing† about how writing can help you cope with life. The author gives a precise summary about why she writes. It seems to be random thoughts, but she has a point to the madness as the reader has to analyze the text more deeply to understand what Williams means. Williams uses this piece to describe a climatic read about why the author feels the need to express herself in this way. However, why would someone write a love letter to writing, or any other art form? For Williams, this is a way of showing her talent as a writer and as an advocate for writing as a profession. Williams does this through her vivid metaphors that push the audience to†¦show more content†¦Williams wants the reader to agree and struggle with the idea that you can change the world with a simple pen and piece of paper. People need to understand that they are not confined by what they are l imited in doing. She encourages the audience to start off with an idea and push it. But the author is not just talking to the readers, she starts to write to the dead: â€Å"I write to the dead. I write out of my body† (81). Williams’ tone comes across as if she does not care what anyone else has to say. But that’s exactly what she is trying to achieve, writing isn’t about anyone but themselves. Williams has an out of body experience every time she writes, which allows her to see the world in a different lens. Making writing not as objective as other core curriculum classes. Whether or not you can memorize two hundred formulas or not, the narrator is trying to get across that you can be an amazing writer whether you have a high school degree or a PHD. She just wants to get her idea across that no matter what, you can write anything and as long as it has sentimental value, heart, and emotion that it will be amazing. The love of writing is subjective, and s he doesn’t want to lose that in todays society. Williams is able to give off a sense of love for writing up to a point where is seems to be a love letter to why she loves writing so much. She has this ability to make love and writing