Archives: Solution Manual
978-0133428704 Chapter 11 Solution Manual Part 4
11-1 SOLUTION 1. Easyspread 2.0 has a higher relevant operating income than Easyspread 1.0. Based on this analysis, Easyspread 2.0 should be introduced immediately: Easyspread 1.0 Easyspread 2.0 Relevant revenues $165 $215 Relevant costs: Manuals, diskettes, compact discs $ 0 […]
978-0133428704 Chapter 11 Solution Manual Part 3
11-1 11-27 (20 min.) Relevance of equipment costs. Papa’s Pizza is considering replacement of its pizza oven with a new, more energy-efficient model. Information related to the old and new pizza ovens follows: The old oven had been purchased a […]
978-0133428704 Chapter 11 Solution Manual Part 2
11-21 (10 min.) Inventory decision, opportunity costs. Best Trim, a manufacturer of lawn mowers, predicts that it will purchase 204,000 spark plugs next year. Best Trim estimates that 17,000 spark plugs will be required each month. A supplier quotes a […]
978-0133428704 Chapter 11 Solution Manual Part 1
11- 1 CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 The five steps in the decision process outlined in Exhibit 11-1 of the text are 1. Identify the problem and uncertainties. 2. Obtain information. 3. Make predictions about the future. […]
978-0133428704 Chapter 10 Solution Manual Part 8
3. Here is the summary output for the regression of monthly Sales Revenue on the prior month’s Online Advertising Expense: SUMMARY OUTPUT Regression Statistics Multiple R 0.808588 R Square 0.653815 Adjusted R Square 0.61535 Standard Error 7393.922 Observations 11 ANOVA […]
978-0133428704 Chapter 10 Solution Manual Part 7
3. Multicollinearity is an issue that can arise with multiple regression but not simple regression analysis. Multicollinearity means that the independent variables are highly correlated. The correlation feature in Excel’s Data Analysis reveals a coefficient of correlation of 0.61 between […]
978-0133428704 Chapter 10 Solution Manual Part 6
10-1 SOLUTION 1. Cost to produce the second through the seventh boats: Direct materials, 6 $201,000 $1,206,000 Direct manufacturing labor (DML), 76,0621 $43 3,270,666 Variable manufacturing overhead, 76,062 $24 1,825,4888 Other manufacturing overhead, 15% of DML costs […]
978-0133428704 Chapter 10 Solution Manual Part 5
10-1 Inspection costs using units inspected = $98.79 + ($2.02 × 1,500) = $3,128.79 Inspection costs using inspection labor-hours = $3.89 + ($20.06 × 160) = $3,213.49 If Sharon uses inspection-labor-hours she will estimate inspection costs to be $3,213.49, $84.70 […]
978-0133428704 Chapter 10 Solution Manual Part 4
10-1 SOLUTION EXHIBIT 10-30 Plot and High-Low Line of Maintenance Costs as a Function of Machine-Hours $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $220,000 $240,000 $260,000 $280,000 $300,000 90,000 100,000 110,000 120,000 130,000 140,000 150,000 Maintenance Costs Machine-Hours 10-2 Solution Exhibit […]
978-0133428704 Chapter 10 Solution Manual Part 3
10-1 SOLUTION 1. Solution Exhibit 10-26 plots the relationship between labor-hours and overhead costs and shows the regression line. y = $96,541 + $3.93 X Economic plausibility. Labor-hours appears to be an economically plausible driver of overhead costs for a […]
978-0133428704 Chapter 10 Solution Manual Part 2
10-1 SOLUTION 1. Manufacturing cost classification for 2014: Account Total Costs (1) % of Total Costs That is Variable (2) Variable Costs (3) = (1) (2) Fixed Costs (4) = (1) – (3) Variable Cost per Unit (5) = […]
978-0133428704 Chapter 10 Solution Manual Part 1
10-1 CHAPTER 10 DETERMINING HOW COSTS BEHAVE 10-1 The two assumptions are 1. Variations in the level of a single activity (the cost driver) explain the variations in the related total costs. 2. Cost behavior is approximated by a linear […]
978-0133428704 Chapter 1 Solution Manual Part 2
1-27 (15 min.) Planning and control decisions, Internet company. PostNews.com offers its subscribers several services, such as an annotated TV guide and local– area information on weather, restaurants, and movie theaters. Its main revenue sources are fees for banner advertisements […]
978-0133428704 Chapter 1 Solution Manual Part 1
1- 1 CHAPTER 1 THE MANAGER AND MANAGEMENT ACCOUNTING See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter. 1-1 Management accounting measures, analyzes, and reports financial and nonfinancial information that […]
978-0133428537 Chapter 9 Solution Manual Part 3
Which of the following actions can you perform? 1. Open the file 2. Copy the file to a USB drive. 3. Move the file to a USB drive. 4. Rename the file. 5. Delete the file Tell students to save […]
978-0133428537 Chapter 9 Solution Manual Part 2
c. Can you make your watermark “invisible” so that it can be used to detect whether a document containing sensitive information has been copied to an unauthorized location? How? How could you use that “invisible” watermark to detect violation of […]
978-0133428537 Chapter 9 Solution Manual Part 1
CHAPTER 9 CONFIDENTIALITY AND PRIVACY CONTROLS SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 9.1 From the viewpoint of the customer, what are the advantages and disadvantages to the opt-in versus the opt-out approaches to collecting personal information? From the viewpoint of the […]
978-0133428537 Chapter 8 Solution Manual Part 2
Complexity (types of characters allowed) Number of characters Length Number of possible passwords Numeric 10 (0-9) 4 104 = 10,000 Alphabetic, not case sensitive 26 (a-z) 8 268 = 2.088+E11 Alphabetic, case sensitive 52 (a-z, A-Z) 8 528 = 5.346+E13 […]
978-0133428537 Chapter 8 Solution Manual Part 1
CHAPTER 8 CONTROLS FOR INFORMATION SECURITY SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 8.1 Explain why an organization would want to use all of the following information security controls: firewalls, intrusion prevention systems, intrusion detection systems, and a CIRT. Using this combination […]
978-0133428537 Chapter 7 Solution Manual Part 5
© 2015 Pearson Education, Inc. Accounting Information Systems 1 7.10 The Langston Recreational Company (LRC) manufactures ice skates for racing, figure skating, and hockey. The company is located in Kearns, Utah, so it can be close to the Olympic Ice […]
978-0133428537 Chapter 7 Solution Manual Part 4
7.5 During a recent review, ABC Corporation discovered that it has a serious internal control problem. It is estimated that the impact associated with this problem is $1 million and that the likelihood is currently 5%. Two internal control procedures […]
978-0133428537 Chapter 7 Solution Manual Part 3
7.2 Explain how the principle of separation of duties is violated in each of the following situations. Also, suggest one or more procedures to reduce the risk and exposure highlighted in each example. a. A payroll clerk recorded a 40-hour […]
978-0133428537 Chapter 7 Solution Manual Part 2
7.9 Explain what is meant by objective setting and describe the four types of objectives used in ERM. Objective setting, the second ERM component, is determining what the company hopes to achieve. It is often referred to as the corporate […]
978-0133428537 Chapter 7 Solution Manual Part 1
CHAPTER 7 CONTROL AND ACCOUNTING INFORMATION SYSTEMS SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 7.1 Answer the following questions about the audit of Springer’s Lumber & Supply a. What deficiencies existed in the internal environment at Springer’s? apparent: 1. Management authority is […]
978-0133428537 Chapter 6 Solution Manual Part 2
6.8 Match the fraud and abuse technique in the left column with the scenario in the right column. Terms on the left may be used once, more than once, or not at all. 1 Address Resolution Protocol (ARP) spoofing m. […]
978-0133428537 Chapter 6 Solution Manual Part 1
CHAPTER 6 COMPUTER FRAUD AND ABUSE TECHNIQUES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 6.1 When U.S. Leasing (USL) computers began acting sluggishly, computer operators were relieved when a software troubleshooter from IBM called. When he offered to correct the problem they […]
978-0133428537 Chapter 5 Solution Manual Part 3
©2015 Pearson Education, Inc. 1 5.9 The ACFE periodically prepares an article called “What Is Your Fraud IQ?” It consists of 10 or more multiple choice questions dealing with various aspects of fraud. The answers, as well as an explanation […]
978-0133428537 Chapter 5 Solution Manual Part 2
5.3 The computer frauds that are publicly revealed represent only the tip of the iceberg. Although many people perceive that the major threat to computer security is external, the more dangerous threats come from insiders. Management must recognize these problems […]
978-0133428537 Chapter 5 Solution Manual Part 1
CHAPTER 5 COMPUTER FRAUD SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 5.1 Do you agree that the most effective way to obtain adequate system security is to rely on the integrity of company employees? Why or why not? Does this seem ironic? […]
978-0133428537 Chapter 4 Solution Manual Part 4
4.9 Create relational tables that solve the update, insert, and delete anomalies in Table 4-18. TABLE 4-18 Purchase Order # Purchas e Order Date Par t # Description Unit Price Quantity Ordered Vendor # Vendor Name Vendor Address 2 3/9/18 […]
978-0133428537 Chapter 4 Solution Manual Part 3
Accounting Information Systems 4-1 4.5 Enter the tables in Table 4-15 into a relational DBMS package. Write queries to answer the following questions. Note: For some questions, you may have to create two queries—one to calculate a total and the […]
978-0133428537 Chapter 4 Solution Manual Part 2
4.4 Retrieve the S&S In-Chapter Database (in Microsoft Access format) from the text’s website (or create the tables in Table 4-5 in a relational DBMS product). Write queries to answer the following questions. Note: For some questions, you may have […]
978-0133428537 Chapter 4 Solution Manual Part 1
CHAPTER 4 RELATIONAL DATABASES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 4.1 Contrast the logical and the physical views of data and discuss why separate views are necessary in database applications. Describe which perspective is most useful for each of the following […]
978-0133428537 Chapter 3 Solution Manual Part 4
3.10 (continued) c. A customer places an online order to purchase merchandise. The order is approved, filled, and sent to the customer with an invoice. Context Customer Order Entry System Purchase Order Invoice Merchandise Level 0 Customer 1.0 Receive Order […]
978-0133428537 Chapter 3 Solution Manual Part 3
3.7 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S: Customers 1.0 Process Payments 2.0 Update Customer Accounts Bank 3.0 Prepare Reports Remittance File Accounts Receivable Payments at Sale Remittances on Account Endorsed Checks & […]
978-0133428537 Chapter 3 Solution Manual Part 2
3.2 b. Prepare a business process diagram for the process described. Employee Activities Performed Job Sites Weekly Remote locations Data Processing Payroll Supervisor Employees Process job-time tickets Enter job- time tickets Update payroll database, work in process database, payroll transaction […]
978-0133428537 Chapter 3 Solution Manual Part 1
CHAPTER 3 SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 3.1 Identify the DFD elements in the following narrative: A customer purchases a few items from a local grocery store. Jill, a salesclerk, enters the transaction in the […]
978-0133428537 Chapter 22 Solution Manual Part 2
22.5 Ryon Pulsipher, manager of Columbia’s property accounting division, has had difficulty responding to the following departmental requests for information about fixed assets. 1. The controller has requested individual fixed assets schedules to support the general ledger balance. Although Ryon […]
978-0133428537 Chapter 22 Solution Manual Part 1
CHAPTER 22 SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 22.1 Prism Glass is converting to a new information system. To expedite and speed up implementation, the CEO asked your consulting team to postpone establishing standards and controls […]
978-0133428537 Chapter 21 Solution Manual Part 3
21.9 Quickfix is rapidly losing business, and management wants to redesign its computer repair processes and procedures to decrease costs and increase customer service. Currently, a customer needing help calls one of five regional service centers. A customer service representative […]
978-0133428537 Chapter 21 Solution Manual Part 2
21.4 Mark Mitton, the liaison to the IS department, has eliminated all but the best three systems. Mark developed a list of required features, carefully reviewed each system, talked to other users, and interviewed appropriate systems representatives. Mark used a […]
978-0133428537 Chapter 21 Solution Manual Part 1
CHAPTER 21 AIS DEVELOPMENT STRATEGIES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 21.1 What is the accountant’s role in the computer acquisition process? Should the accountant play an active role, or should all the work be left to computer experts? In what […]
978-0133428537 Chapter 20 Solution Manual Part 3
20.8 Recent years have brought an explosive growth in electronic communication. Laptops, netbooks, e-readers, personal digital assistants, sophisticated cell phones, fax machines, e-mail, teleconferencing, office productivity software, and sophisticated management information systems have changed the way information is received, processed, […]
978-0133428537 Chapter 20 Solution Manual Part 2
20.3 Wright Company’s information system was developed in stages over the past five years. During the design process, department heads specified the information and reports they needed. By the time development began, new department heads were in place, and they […]
978-0133428537 Chapter 20 Solution Manual Part 1
CHAPTER 20 INTRODUCTION TO SYSTEMS DEVELOPMENT SYSTEMS ANALYSIS SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 20.1 The approach0 to long-range AIS planning described in this chapter is important for large organizations with extensive investments in computer facilities. Should small organizations with far […]
978-0133428537 Chapter 2 Solution Manual Part 2
2.3 An audit trail enables a person to trace a source document to its ultimate effect on the financial statements or work back from amounts in the financial statements to source documents. Describe in detail the audit trail for the […]
978-0133428537 Chapter 2 Solution Manual Part 1
CHAPTER 2 OVERVIEW OF TRANSACTION PROCESSING AND ENTERPRISE RESOURCE PLANNING SYSTEMS SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 2.1 Table 2-1 lists some of the documents used in the revenue, expenditure, and human resources cycle. What kinds of input or output documents […]
978-0133428537 Chapter 19 Solution Manual Part 3
b. Implement your model in a set of relational tables. Be sure to specify primary keys, foreign keys, and identify at least one other attribute that should be included in each table. Table Name Primary Key(s) Other Attributes (foreign keys […]
978-0133428537 Chapter 19 Solution Manual Part 2
Explanation of cardinalities: 1. One key to the problem is understanding that the Loan Book event represents the checking out of a single book. As stated in the problem, if a borrower checks out 5 books, a. As directed by […]
978-0133428537 Chapter 19 Solution Manual Part 1
CHAPTER 19 SPECIAL TOPICS IN REA MODELING SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 19.1 Often it takes several sales calls to obtain the first order from a new customer. Why then does Figure 19-1 depict the relationship between the Call on […]