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Time lag is one characteristic used to distinguish between batch and real- time system. Explain. Give an example of when each is a realistic choice.
Why are the computer ethics issues of privacy, security, and property ownership of interest to accountants?
For each of the following documents, describe its purpose, the functional area preparing it, and the key data included: sales order, bill of lading, credit memo.
Describe two areas where segregation of duties is important in the expenditure cycle.
The Golf Club company makes custom golf clubs. The manufacturing supervisor interviews people who have specialized manufacturing skills, and he informs payroll when an employee is hired. The employees use a time clock to record the hours they work. The employees are also required to keep a record of the time they spend working on each order. The supervisor approves all time cards.
The accountant analyzes the job tickets and prepares a labor distribution summary. Payroll prepares the payroll register and paychecks. The supervisor distributes the paychecks to the employees. Payroll informs cash disbursement of the funds required to cover the entire payroll amount. The cash disbursements clerk ensures that there are adequate funds in the companys regular checking account to cover the payroll.
Describe at least three internal control weaknesses, for each weakness suggests an improvement to internal control.
Discuss the principles underlying the lean manufacturing approach.
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