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Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
SM 6.10
d) Having cashiers load the program when
the computer fails
e) Having the computer retrieve PC-
controlled sales when the computer
returns to operation
6-18. AAZ Consulting
making for a professional football team:
a) The system could be useful in maintaining up-to-the minute counts of attendance during
complimentary, etc.
b) The system would be able to take ticket orders for future games—an important capability
if seats for a certain future game were limited and there were several sales centers for
d) For all types of athletic teams, the system could help maintain current inventory records
for such critical items such as medical and athletic supplies that are needed by the team.
graduates when seeking new players, the system could provide current information about
each year's available college graduates as well as future college graduates and their
6-19. GuessRight Consultants
This company has hired you to help it develop billing software. The answers to specific
questions are as follows:
1. The purpose of prototyping is to provide a mockup of a proposed information system
also help users improve it.
2. A prototype may never become a real system, just as a prototype of an automobile or
airplane might never become a real car or airplane. This might be because viewers might
SM 6.11
items are too high.
3. The advantages of prototypes to end users include an early exposure to software systems
and the ability to affect the subsequent development of a system that is more to their
Advantages and disadvantages to managers include these same items, plus perhaps the
ability to ask about operational capabilities. One advantage of prototypes to system
interview end users about them.
6-20. Cook Consultants
its system, there is a strong likelihood that various problems may occur. “Direct conversion”
means that the old system will be discontinued immediately after the new system is implemented.
Under parallel conversion, both the old system and the new system operate simultaneously for a
systems implementation schedule.
6-21. This problem asks students to find statistics on the Bureau of Labor Statistics website
at www.bls.gove/ooh. According to this site, the median pay for “accountants and auditors” for
average growth expected for all jobs (and the rate of growth expected for accountants). These
statistics do not consider “opportunities for advancement” to other jobs, which are probably
higher for entry-level accounting than software-developer positions.
SM 6.12
6-22. A preliminary Investigation
creep,” and certainly points out the difference between in-class theory and real-world practice.
As a practical matter, however, instructors should urge their students to look at very simple
systems in very small companies.
6-23. Understanding PERT Charts
commence. Indirectly, activity J requires the completion of all the other activities before it
can begin.
14 weeks to complete, then activity F can begin at the beginning of week 15.
f. The two paths leading to activity G are AE (requiring 18 weeks) and BF (requiring 21
“32.” This means that the latest start time for activity J is at the end of week 32, or the
beginning of week 33.
week 27.
i. From part 6 of this problem we know that the earliest start time for activity G is the
beginning of week 22. From part 8 of this problem, we know that the latest start time for
5 weeks.
6-24. Understanding GANTT charts
weeks later (the end of week 28).
b. Activity I (“test computer software”) is scheduled to begin at the beginning of week 28 and
end 5 weeks later (the end of week 32).
SM 6.13
e. Activity E (“acquire and install computer equipment”) can only begin after the company
completes activity A. Because the company was able to complete activity A early (in 11
can actually begin at the start of week 15.
Case Analyses
1. Four advantages of mainframe computer systems are:
The available speed, power, and memory needed to perform the largest, most complex
computer and files simultaneously
The mainframe programs, partially because they have existed for a long time, are
debugged, and, therefore, cheaper than new microcomputer software
uniformity
Four disadvantages of mainframe computer systems are:
Such systems may not be user friendly
expensive IT staff
There may be time delays in developing and implementing new systems as the programs
are complex
available
These advantages and disadvantages are likely to also apply to other manufacturing
companies.
2. Factors and/or activities that prolong the lives of mainframe computer systems are:
Systems that were originally developed in-house have now been debugged and work
properly
SM 6.14
are:
These companies have enormous investments in mainframe platforms that would have to
be written-off on the financial statements
microcomputers
Again, these factors are also likely to apply to other manufacturing companies.
3. Five advantages of microcomputer/client-server systems are:
They are more user-friendly, thus, making it easy for employees to use
time
Many software applications are available in the marketplace
Two disadvantages of microcomputer/client-server systems are:
server, and data files
Personnel are tempted to use microcomputer work stations for personal purposes
6-26. Wright Company (Analyzing System Reports)
positive contribution toward the company's operating efficiency.
1. Indicate whether each of the four reactions cited in the text contribute positively or negatively
to the Wright Company’s operating effectiveness.
dysfunctional behavior.
2) Generating too many reports or generating so many of them that managers take the wrong
SM 6.15
action is dysfunctional.
4) Seeking information from external sources can be both functional and dysfunctional.
functional response to the problem.
2. For each negative reaction, recommend alternative procedures that the Wright Company can
employ.
up systems study committee composed of both systems staff and users should be established
to review the present system and to interview users about their information needs and uses of
the system’s outputs.
should be reviewed periodically to make sure it is functioning smoothly and to make
necessary corrections.
6-27. Viva Vacations (A Systems Study for a Time Share Rental Agency)
This case is about a company that sells time shares and handles both short- and long-term
vacation rentals for its clients. It currently keeps manual records, but the owner is considering
implementing a computerizing system. Suggested answers for the various requirements are as
follows:
1. It is important for Chad to understand that a careful systems analysis of his current system
and future needs is a best-practice approach. For example, a review of his current system
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
SM 6.16
mathematical and clerical errors are likely.
Information that the study team might gather in the systems analysis phase might include
(1) the general goals of the system, top management (Chad’s) goals for the system, and
the goals/desires of employees using the system, (2) documentation about how the current
2. This part of the case requires the computation of a present value, but an interest rate is
purposely not provided. Students must decide what would be a reasonable rate.
Illustrative computations on a spreadsheet are:
compel the owner to pursue this project anyway?
3. This question asks students whether it is ethical for a software developer to pay you a
“fee” for finding a customer, and also whether it is ethical for you recommend an inferior
especially about the second consideration.
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
SM 6.17
at a lower rate than first understood, thereby solving the dilemma encountered in part 2.
6-29. Stephen Kerr Cosmetics (Point-Scoring Analysis)
Part I: Using Equal Weights
Fritz’s Ratings
Meg's Ratings
Fritz’s Ratings
Meg's Ratings
Equal
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Weights
A
B
A
B
A
B
A
B
Required
Modifications
0.2
3
2
3
3
0.6
0.4
0.6
0.6
Ease of Use
0.2
8
3
4
6
1.6
0.6
0.8
1.2
Internal
Controls
0.2
3
4
2
4
0.6
0.8
0.4
0.8
Flexibility
0.2
4
5
3
7
0.8
1
0.6
1.4
Vendor Support
0.2
7
5
3
9
1.4
1
0.6
1.8
5
3.8
3
5.8
Fritz prefers Vendor A; Meg prefers Vendor B
Part 2: Using New Weights
Fritz’s Ratings
Meg's Ratings
Fritz’s Ratings
Meg's Ratings
Compromise
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Weights
A
B
A
B
A
B
A
B
Required
Modifications
0.2
3
2
3
3
0.6
0.4
0.6
0.6
Ease of Use
0.3
8
3
4
6
2.4
0.9
1.2
1.8
Internal
Controls
0.1
3
4
2
4
0.3
0.4
0.2
0.4
Flexibility
0.1
4
5
3
7
0.4
0.5
0.3
0.7
Vendor Support
0.4
7
5
3
9
2.8
2
1.2
3.6
6.5
4.2
3.5
7.1
Fritz still prefers Vendor A; Meg still prefers Vendor B
SM 6.18
Part 3: Using Average Ratings:
Fritz’s Ratings
Meg's Ratings
Combined
Weights
Combined
Results
Compromise
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Weights
A
B
A
B
A
B
A
B
Required
Modifications
0.2
3
2
3
3
3
2.5
0.6
0.5
Ease of Use
0.3
8
3
4
6
6
4.5
1.8
1.35
Internal
Controls
0.1
3
4
2
4
2.5
4
0.25
0.4
Flexibility
0.1
4
5
3
7
3.5
6
0.35
0.6
Vendor Support
0.4
7
5
3
9
5
7
2
2.8
5
5.65
Vendor B has a slightly higher score now.
off-shore help desk support.
