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ACC 340 Entire Course New
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04/15/2019

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ACC 340 Complete Class

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ACC 340 Final Exam Guide
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1. The process by which a financial transaction is recorded so that its flow through the system can be followed is called:
a) Financial shadowing
b) Managerial trace technique
c) Concatenation
d) Audit trail

2. Justifying expenditures for new technologies is especially difficult because:
a) You do not know how many jobs will be affected
b) Expenses are often recurring and are difficult to estimate
c) Many benefits are intangible and are not easily known or measured
d) Justifying a new technology is no different from any other capital budgeting problem

3. The essential steps in performing a systems study are (in order of occurrence):
a) Analysis, design, implementation and initial operation, follow up
b) Design, planning, follow up, analysis, and implementation
c) Planning, system specification, analysis, production, implementation
d) Planning, analysis, design, implementation, and follow up

4. What is the first step to be performed by most organizations in their accounting cycles?
a) Recording business transactions in a journal
b) Preparing a trial balance
c) Recording closing entries in a journal
d) Preparing transaction source documents
e) none of the above

5. Which systems study step is normally performed first?
a) Design
b) Initial operation
c) Follow up
d) Analysis
e) none of the above

6. The purpose of a company firewall is to:
a) Guard against spoofing
b) Assist the IETF
c) Deny computer hackers access to sensitive data
d) all of the above

7. The term data encryption refers to:
a) Storing data in safe places called “crypts”
b) Transforming data into secret codes
c) Scrambling data in random ways that cannot be unscrambled
d) none of these

8. An advantage of an extranet is that:
a) It can disseminate information corporate wide
b) It can be accessed by selected trading partners
c) Users can employ common web browsers to access information in them
d) all of the above

9. Another name for an Internet domain address is its:
a) URL
b) ISP
c) email address
d) IETF
10. Business process reengineering efforts sometimes fail because:
a) Management gets too involved in the process
b) Management is too optimistic regarding its expectations from its implementation
c) Management support can never overcome employee resistance
d) Employees will never accept change

11. The sales process begins with:
a) Placing an order with a vendor
b) A customer order for goods or services
c) Production of goods or services
d) Delivery of goods or services

12. The primary objective in processing revenues is to:
a) Sell as many goods as possible
b) Achieve timely and efficient cash collection
c) Maximize an organization’s sales orders
d) Only sell goods to customers who can pay their bills

13. An important input to the sales process is:
a) A customer sales order
b) The cash forecast
c) Aged accounts receivable information
d) A receiving report
14. Which of the following is not an example of a source document?
a) Receiving report
b) Purchase order
c) Sales order
d) Aging report

15. Inputs to transaction processing systems:
a) Are always in hard copy
b) Are best when input in a graphical format
c) May be in an electronic format when an EDI system is used
d) May never be audio

16.Integrated accounting software programs generally include all of the following, except:
a) Graphic reporting capabilities
b) Internet connectivity
c) One standardized chart of accounts
d) The ability to handle multiple companies

17. Enterprise-wide AISs:
a) Almost never pay for themselves
b) Do not include many more features than middle-range accounting software packages
c) Are seldom used by multinational organizations
d) Integrate an organization’s financial functions with its other functional areas

18. Training and change management activities:
a) Take place just before the go live stage of implementation
b) Are most effective when conducted throughout design, go live, and post-implementation follow-up
c) Include technical training only
d) Do not include the design of user interfaces

19. Which of the following software packages is not an example of a middle-range AIS?
a) Great Plains Dynamics
b) MAS 90
c) SAP R/3
d) Solomon
20. Many organizations purchased new AISs during the 1990’s:
a) Because of the need for Year 2000 compliance
b) Because they wanted Internet connectivity
c) In order to take advantage of opportunities for reengineering
d) all of the above
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ACC 340 Week 1 Connect Knowledge Check NEW
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1.
The Certified Information Technology Professional is the position created by the AICPA to recognize CPAs who have the ability to provide skilled professional services on Information Technology.
True
False
2.
The correct order of effects in the value chain are:
Inbound Logistics → Operations → Service
Inbound Logistics → Outbound Logistics → Marketing & Sales
Inbound Logistics → Operations → Outbound Logistics
Inbound Logistics → Operations → Shipping

3.
Which designation would most appropriate for those professionals possessing an IT audit, control and security skills?
Certified Internal Auditor (CIA)
Certified Information Systems Auditors (CISA)
Certified Information Technology Professional (CITP)
Certified Public Accountant (CPA)
4.
Business Process Modeling Notation (BPMN) activity diagrams depict activities as circles.
True
False
5.
Obligatory business rules state what should not occur.
True
False
6.

Which of the following is not a Stewardship and Reporting role of the Accounting/Finance Function in Business?
Tax returns
Regulatory compliance
Statutory reporting
Human Resource management
7.
Many hospitals and doctor's offices are beginning to digitize the medical records of their patients. This is an example of the ____________ strategic role.
Informate - up
Automate
Transform
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ACC 340 Week 1 DQ 1
Why do some organizations continue to use both manual and computerized accounting information systems?
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ACC 340 Week 1 Individual Assignment The Effects of Technology on the Accounting Profession Paper

Write a 700- to 1,050-word paper describing how information systems are changing the various aspects of the accounting profession.
Include a description of a variety of new technologies and their effects on accounting processes.
Discuss how these technologies have changed the way accounting is performed at your organization or at an organization of your choosing.
Format your paper consistent with APA guidelines
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ACC 340 Week 1 Textbook Assignment Problem 6 Ch. 1 NEW
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Write a response of no more than 1,050 words to Problem 6 from Ch. 1, "Accounting Information Systems and Firm Value" of Accounting Information Systems.
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Using the accompanying explanations of each IT strategic role, suggest the appropriate IT strategic role (automate, informate or transform) for the following types of IT investments. Depending on your interpretation, it is possible that some of the IT investments could include two IT strategic roles.
a.Digital health records
b.Google Maps that recommend hotels and restaurants along a trip path
25
c.Customer relationship management software
d.Supply chain management software
e.Enterprise systems
f.Airline flight reservations systems
g.PayPal (www.paypal.com)
h.Amazon.com product recommendation on your homepage
i.eBay
j.Course and teacher evaluations conducted online for the first time (instead of on paper)
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ACC 340 Week 2 DQ 1
What are some of the hardware components of your PC at work? How are they different from the components of your PC at home?
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ACC 340 Week 2 DQ 2
What are the benefits and limitations of the network being used at your organization?
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ACC 340 Week 2 Enterprise Systems Paper NEW
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Prepare a 700- to 1,050-word paper to include the following:

• Describe the various types of enterprise wide accounting systems used in organizations.

• Explain how you might use the information system development process to implement a new system for your organization.

• Discuss the steps involved in the development process.

• Include a summary of the advantages and disadvantages of the different types of databases that are used in accounting systems.

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ACC 340 Week 2 Individual Assignments From the Readings
· Write a response to the following assignment from the Core Concepts of Accounting Information Systems text:
o Chapter 3: Case Analyses (The Dinteman Company)

· Format your response consistent with APA guidelines.
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ACC 340 Week 2 Learning Team Assignment Accounting Cycle Description Paper
Click the Virtual Organization link on the student website to access company information on Riordan Manufacturing. Then, select one of the accounting cycles. This selection is the basis of this and subsequent Learning Team assignments, so obtain faculty approval for your selection.
Write a 1,050- to 1,400-word paper addressing the following:
Identify the five accounting cycles and explain how this organization uses the accounting cycle you have selected.
o Comment on the strengths and weaknesses of the internal controls related to this cycle.
o Explain how you would integrate this part of the accounting cycle into an enterprise-wide accounting information system.
o Differentiate between the various types of information systems necessary to achieve this integration.
o Demonstrate the flow of accounting information through this organization.
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ACC 340 Week 3 DQ 1
What are the advantages of a relational approach to database design? What are the drawbacks?
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ACC 340 Week 3 DQ 2
Does your firm use a DBMS? Can you tell us about it?
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ACC 340 Week 3 Individual Assignment Assignments From the Readings

• Write a response to the following assignments from the Core Concepts of Accounting Information Systems text:

o Chapter 8: Case Analyses 8–17 (Fairfax Recreation Center)

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ACC 340 Week 3 Individual Assignment Accounting Information Systems Simulation Summary
• Complete the Accounting Information Systems simulation located on the student website.
• Write a 350-word summary addressing the following:
o What are the advantages of having the same person performing multiple activities in a particular process? What are the disadvantages?
o Where would you draw the line between cost-benefit analysis and accuracy of records?
o How would prioritization affect Ramos International’s expected loss over the current year?
• Format your summary consistent with APA guidelines.
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ACC 340 Week 3 Learning Team Assignment Hardware and Software Selection Paper
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• Write a 1,050- to 1,400-word paper using the same step of the accounting cycle your Learning Team selected for its Accounting Cycle Description Paper that examines the hardware and software necessary to integrate this accounting process into an automated system.

• Discuss what information might need to be shared between the different cycles.

• Include the following in your paper:

o Who needs access to the information?
o What controls need to be in place?
o What types of reports need to be generated?
o What information should be available through the corporate intranet or the Internet?
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ACC 340 Week 4 Connect Knowledge Check NEW
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.

Investments in business analytics systems support the balanced scorecard management process during the Link to Operations step.
True
False
2.

The process of using sophisticated statistical techniques to extract and analyze data from large databases to discern patterns and trends that were not previously known is called:
Data Warehouse
Business Intelligence
Data Mining
Data Mart


3.



Which of the following is not a value proposition characteristic expected to influence customer value?
Product attributes
Image
Relationship
Innovation

4.



Since both are regulators, the SEC and the IRS will likely have similar XBRL style sheets for the various XBRL filings.
True
False
5.



XBRL GL (also known as XBRL Global Ledger Taxonomy) serves as a means to facilitate efficient communication within a firm.
True
False
6.
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ACC 340 Week 4 DQ 1
What are the steps in the SDLC? Which is most important? What are the ramifications of skipping one of these steps?
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ACC 340 Week 4 DQ 2
What is your personal involvement in determining Is requirements?
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ACC 340 Week 4 Individual Assignment Assignments From the Readings
• Write a response to the following assignment from the Core Concepts of Accounting Information Systems text:
o Chapter 13: Case Analyses 13–22 (Martin Shoes, Inc.)
• Format your response consistent with APA guidelines.
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ACC 340 Week 4 Individual Assignment Database Definition Exercise
Complete the Database Definitions Exercise located on the student website.
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ACC 340 Week 4 Learning Team Assignment Database Tables Exercise
• Develop at least two tables, using the same step of the accounting cycle selected for your previous Learning Team assignments, that could be used in a database for your selected accounting cycle.
• Use keys to demonstrate the relationships between your database tables.
• Use fictitious data when entering information into the tables.
• Note. A key is a unique identifier that distinguishes rows within a database table. To view examples, please refer to your text.
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ACC 340 Week 5 Computer Fraud Paper NEW
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Prepare a 700- to 1,050-word article summary about a recent data breach or computer fraud at an organization to include the following:
• Describe the circumstances involved and the results of the event.
• Explain how the data breach occurred and what could have been done to prevent the breach/fraud from occurring.
• Discuss what the organization has done or is doing to prevent the breach/fraud from occurring in the future.
• Discuss the impact of the breach/fraud on the organization.
• Discuss whether you believe that most incidents of data breaches and fraud are reported to the public. Why or why not?
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ACC 340 Week 5 DQ 1
What is the difference between a general control and an application control?
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ACC 340 Week 5 DQ 2
What internal controls can be implemented using information systems to safeguard your organization’s electronic assets
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ACC 340 Week 5 Individual Assignment Sarbanes Oxley Act Article Analysis
• Use the Electronic Reserve Readings, the University Library, the Internet, or other credible resources to locate an article that examines the Sarbanes-Oxley Act.• Write a 700- to 1,050-word summary of this article addressing the following:
o Explain how the Sarbanes-Oxley Act affects the internal control of your organization or an organization of your choosing.
o Discuss auditing around the computer and through the computer, the relevance of each, and how it affects your organization or an organization of your choosing.
• Cite your article in your summary, and prepare to discuss your article in class.
• Format your summary consistent with APA guidelines.
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ACC 340 Week 5 Learning Team Assignment Integrate Accounting Cycle Final Report and Presentation
• Write a 1,400- to 1,750-word final report on your selected step of the accounting cycle. Include revised versions of your previous Learning Team assignments.
• Describe how you would apply the systems development life cycle to your proposed system. Include an explanation of how the participants in the accounting function at your organization will contribute to the development of the system requirements.
• Analyzehow your proposed changes will improve the measuring and controlling of operational performance.
• Create an 8- to 10-slide Microsoft® PowerPoint® presentation with speaker notes illustrating your Integrated Accounting Cycle Final Report.
• Format your report and presentation consistent with APA guidelines.
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