,ACCOUNTING INFORMATION SYSTEMS CONTROLS AND PROCESSESS 3RD
EDITION BY LESLIE TURNER, ANDREA WEICKGENANNT, MARY KAY
COPELAND SOLUTIONS MANUAL
Turner/Accounting Information Systems, 3e
Solutions Manual
Chapter 1
Concept Check
1. d
2. d
3. b
4. c
5. c
6. c
7. b
8. b
9. b
10. a
Discussion Questions
11. (SO 1) How might the sales and cash collection processes at a Wal-Mart store differ
from the sales and cash collection processes at McDonald’s? Wal-Mart sells items
that are pre-priced and bar coded with that price. Therefore the cash registers at
Wal-Mart use bar code scanners. However, McDonalds sells fast foods that are not
bar coded. The cash registers at McDonalds use touch screen systems that require
a cashier to indicate the items purchased. The cash collection processes are not
different. In both cases, the employee collects the cash or credit card, and returns
any change.
12. (SO 1) Can you think of any procedures in place at McDonald’s that are intended to
ensure the accuracy of your order? Student responses may vary, however,
following are a few examples: Often, at either the drive-through or the inside cash
register, the customer can see a screen that displays the items ordered. In addition,
a fast food restaurant uses pre-designed slots to hold certain types of menu items.
When a customer orders a particular sandwich, the person filling the order knows
exactly which slot to pull the sandwich from. Each customer receives a printed
receipt with the items listed and the customer can verify the accuracy.
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,13. (SO 1) How might the sales and cash collection processes at Boeing Co. (maker of
commercial passenger jets) differ from the sales and cash collection processes at
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, Chapter 1 Solutions Introduction to AIS
McDonald’s? Boeing does not sell to end-user consumers; rather, it sells to
companies such as airlines. Therefore Boeing does not have stores, nor inventory
in stores, nor cash registers to process sales. Boeing is more likely to maintain a
sales force that visits potential customers to solicit sales. Those sales may be
entered by the salesperson into a laptop computer connected to Boeing’s network.
McDonald’s, on the other hand, sells to consumers, uses order input touch screens
at each location, and maintains supplies of perishable food products.
14. (SO 1) Are there business processes that do not in some way affect accounting
records or financial statements? There may be processes that do not directly affect
accounting records (such as recruiting and hiring a new employee), but all
processes have a direct or indirect affect on accounting records. All processes use
resources such as material or employee time. Therefore, all processes have
expenses related to those processes that will affect the accounting records.
15. (SO 2) Briefly describe the five components of an accounting information system.
1. Work steps within a business process that capture accounting data as the
business process occurs.
2. Manual or computer-based records that capture the accounting data from
the business processes.
3. Internal controls within the business process that safeguard assets and
ensure accuracy and completeness of the data.
4. Work steps that process, classify, summarize, and consolidate the raw
accounting data.
5. Work steps that generate both internal and external reports.
16. (SO 2) Describe how sales data are captured and recorded at a restaurant such as
Applebee’s. At most Applebee’s restaurants, a server writes the order on a pad and
carries that pad to a cash register. The server enters the order on a touch screen
terminal. The order information is then displayed on a terminal in the kitchen. When
the customer has finished the meal, the server prints a check and delivers the check
to the table. The customer pays the server by using cash or a credit card. The
server processes the payment on the touch screen register and returns the change
or credit card slip to the customer.
17. (SO 2) What occurs in an accounting information system that classifies accounting
transactions? For each business process that affects accounting records, the
accounting information system must capture any resulting accounting data, record
the data, process it through classification, summarization, and consolidation, and
generate appropriate reports.
18. (SO 2) What are the differences between internal reports and external reports
generated by the accounting information system? Internal reports are used by
management to oversee and direct processes within the organization. External
reports are the financial statements used by investors and creditors to make
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