ACC 340 ENTIRE COURSE

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.
Cite at least two sources in your paper.
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 1 DQS

DQ 1
What are some typical inputs and outputs of accounting cycles? What processes are currently
not automated in your business? Would automation of these processes help your business? Why
or why not? How do information systems increase the efficiency and effectiveness of business
processes in accounting functions?

DQ 2

How safe do you feel your organizations information is on the Internet? Why? How does
an employer balance its right to control and monitor e-mail and Internet use against the
employees right to privacy? What are some of the challenges facing the accounting profession
when doing business over the Internet?

ACC 340 Week 2 Individual Assignment Assignments From the Reading

Write a response to the following assignment from the Core Concepts of Accounting Information
Systems text:
Chapter 3: Case Analyses (The Dinteman Company)
Format your response consistent with APA guidelines.

Click the Assignment Files tab to submit your assignment.

ACC 340 Week 2 Learning Team Assignment E-Business Paper

Select an organization that started as a brick-and-mortar business and is now engaged in ebusiness, such as Toys R Us or The Home Depot.
Write a 700- to 1,050-word paper explaining how e-business has affected your selected
organizations business processes. Analyze the advantages, limitations, and risks of using or not
using the Internet for business activities.
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
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.
Comment on the strengths and weaknesses of the internal controls related to this cycle.
Explain how you would integrate this part of the accounting cycle into an enterprise-wide
accounting information system.
Differentiate between the various types of information systems necessary to achieve this
integration.
Demonstrate the flow of accounting information through this organization.
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 2 DQS

DQ 1
What is XBRL? How does it affect financial reporting? What are the advantages and
disadvantages of XBRL? How does XBRL affect internal users versus external users? Who will
benefit the most by the use of XBRL?
DQ 2
Why is it important for a company to have an internal control system? How do the internal control
systems affect the accounting information systems? What is the difference between a general

control and an application control? How do they affect the accounting information systems?

ACC 340 Week 3 Individual Assignment Assignments From the Reading

Write a response to the following assignments from the Core Concepts of Accounting Information
Systems text:
Chapter 8: Case Analyses 817 (Fairfax Recreation Center)
Chapter 9: Problems 915 and 916
Format your responses consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 3 Learning Team Accounting Information Systems Simulation Summary
Complete the Accounting Information Systems simulation located on the student website.
Write a 350-word summary addressing the following:
What are the advantages of having the same person performing multiple activities in a particular
process? What are the disadvantages?
Where would you draw the line between cost-benefit analysis and accuracy of records?
How would prioritization affect Ramos Internationals expected loss over the current year?
Format your summary consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
ACC 340 Week 3 Learning Team Hardware and Software Selection Paper
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:
Who needs access to the information?
What controls need to be in place?
What types of reports need to be generated?
What information should be available through the corporate intranet or the Internet?
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 3 DQS

DQ 1
What are the functions of a database administrator? How does the database management and

design process ensure that your organizations data is maintained accurately, efficiently, and
securely? Why is it important that accounting information be accurate and timely? How may this
be achieved? What types of controls are in place at your organization to limit access to the
companys database?
DQ 2
What is the role of the end-user in the database development process? Why is the relational
approach to creating databases so common today? What are the advantages of a relational
approach to database design? What are the drawbacks? What is the difference between single
table manipulation and table join manipulation? Do you think using a spreadsheet program such
as Microsoft Excel is adequate for database work? Why or why not?

ACC 340 Week 4 Individual Assignment Assignments From the Reading

Write a response to the following assignment from the Core Concepts of Accounting Information
Systems text:
Chapter 13: Case Analyses 1322 (Martin Shoes, Inc.)
Format your response consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 4 Individual Assignment Database Definition Exercise

Complete the University of Phoenix Material: Database Definitions Exercise located on the
student website.
Click the Assignment Files tab to submit your assignment.

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.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 4 DQS

DQ 1

What are the steps in the systems development life cycle? Which step is most important? Why?
What is your personal involvement in determining IS requirements? What factors influence the
development and implementation of accounting systems in foreign countries? Is an
interdisciplinary study team (IST) an effective strategy for team development? Why? Why is it
important for a new system's capabilities to be aligned with an organization's overall goals?

DQ 2

What is the relationship between business modeling and system design? How would an
information system, including timely and accurate accounting information, improve the business
decision-making processes at your organization? How would you go about designing and
implementing such a system?

ACC 340 Week 5 Final Exam

ACC 340 Final Examination
1.
a)
b)
c)
d)

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

2. Which of the following is intended to solve the problem that financial data used in one
application is not easily transferable to other applications?
a)
XMP
b)
ERP
c)
XBRL
d)
XMLP
3.
Information systems auditors are:
a)
Auditors who are concerned with analyzing risks associated with computerized
information systems
b)
Individuals who often work closely with financial auditors
c)
Auditors who have a lot of technical expertise related to information technology
d)
all of the above
4.
a)

Which of the following is not an ability of client/server computing?

Alter data stored elsewhere on the network

b)
c)
d)

Process a transaction that may affect data stored on both client and server computers
Query or manipulate the warehoused data on the server
Increased networking capabilities between different file formats on multiple systems

5. Software that enables businesses and government agencies to transmit and manipulate
financial data on an organization-wide basis best describes:
a.
Communication software
b.
CAD software
c.
Enterprise resource planning (ERP) software
d.
Programming software
6.
a.
b.
c.
d.
e.

All of the following are programming languages except:

Java
HTML
C++
COBOL
ERP

7.
Data flow diagrams:
a)
Accomplish the same purpose as system flowcharts
b)
Are different from system flowcharts since they focus on a logical view of the information
system
c)
Are useless for planning a new system
d)
Are never used in analyzing an existing system
8.
a)
b)
c)
d)

All of the following are controls for end-user computing except:

Formally evaluate large projects
Formalize documentation standards
Limit the number of employees authorized to create end-user applications
all of the above are important controls

9. The textbook identified seven reasons why documentation of an AIS is important. For which
of the following reasons would the user guides, procedure manuals and operating instructions be
most important?
a) Depicting how the system works
b) Training users
c) Designing new systems
d) Standardizing communications with others
10.
Business organizations are recognizing the value of sales data and are purchasing
software solutions to gather, maintain, and use these data to provide better service and promote
customer loyalty. These software solutions are called:
a)
Customer relations data solutions
b)
Customer relationship management solutions
c)
Sales data management solutions
d)
none of the above

11. Which of the following statements best describes business process outsourcing?
a)
A company focuses on its core business processes and contracts with another firm to do
the other processes
b)
Companies frequently outsource core business processes
c)
Due to networked enterprises and advanced technology, more employees may work from
their homes or alternate locations
d)
Initially, companies engaged in business process outsourcing to offer employees more
opportunities to travel and more career choices for advancement
12.
Networked enterprises and globalization have enabled a new business model called
business-without-boundaries. Which of the following statements describes this business
model?
a)
Companies no longer have all of their employees in one location
b)
It is called offshoring and companies contract with firms in other countries to do such
business processes as human resources, payroll, and accounting
c)
Companies are under a great deal of scrutiny to manage costs and generate revenue so
they contract with foreign firms to do various business processes at a lower cost to the company
d)
all of the above statements describe this model
13. Which of the following is not a concern of the financing process?
a)
Effective cash management
b)
Optimizing an organizations cost of capital
c)
Minimizing an organizations borrowings
d)
Projecting cash flows
14. 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
15.
Which of the following technologies are now used in conjunction with automated
production process systems to increase efficiencies?
a)
Radio frequency technology
b)
Bar code scanners
c)
RF IDs and advanced electronic tags
d)
all of the above
e)
none of the above

16. According to the chapter, which of these statements is most accurate?

a)
Most computer abuse is performed as retaliation against employers
b)
Very little computer crime is committed for personal gain
c)
Some computer abuse is performed simply to meet a challenge

d)

We catch most computer abusers with good accounting controls

17.Which of the following is probably the primary reason accountants should be concerned about
computer crime and abuse?
a)
They might lose their job if they dont detect computer crime or abuse in their organization
b)
They might lose their professional credibility and license if computer crime or abuse
continues for a long time in their organization and they do not detect it
c)
They are responsible for designing, implementing, and monitoring the control procedures
for AISs
d)
none of the above
18.One of the major crimes identified by the Computer Fraud and Abuse Act of 1986 is intent to
illegally obtain information or tangible property through the use of computers. Which of the
following methods might accomplish this type of crime if the perpetrator can change data before,
during, or after they are entered into a computer system?
a)
Salami technique
b)
Data diddling
c)
Shoulder surfing
d)
Trojan horse program

19.Regarding a company's audit trail, which of the following statements is true?

a)
Because of the complexities involved in establishing an audit trail, a good audit trail
normally makes it more difficult for an individual to follow the flow of a company's business
transactions through the company's information system
b)
In actuality, the audit trail established within a company's information system is an
unimportant element of the company's internal control system
c)
When a company's audit trail becomes more difficult to follow, this causes an increase
in the risk of errors or irregularities taking place in the processing of accounting transactions and
not being detected
d)
A company's policies and procedures manual should not be part of its audit trail since
confidential information is included within this manual
20.Which of the following statements is true regarding timely performance reports?
a. In many companies, these reports are the major means of providing information to
management concerning the actual operations of the companies internal control systems
b. These reports should only include monetary data
c. Since these reports fail to provide feedback to management on the operations of previously
implemented internal control procedures, other techniques are needed to provide this feedback to
managers
d. The complexity that a computer introduces into a company's information system will typically
prevent the preparation of timely performance reports for the company's management

21. _________________ describes the policies, plans, and procedures implemented by a firm to
protect its assets.

a)
b)
c)
d)

Internal control
SAS No. 94
SOX, Section 404
Enterprise risk management

1. General controls within IT environments that affect personnel include:

a)

Use of computer accounts

b)

Separation of duties

c)

Informal knowledge of employees

d)

all of the above affect personnel

23. Which of the following best describes a fundamental control weakness often associated with
automated data processing systems?
a.

Automated data processing equipment is more subject to systems error than manual

processing is subject to human error

b.

Automated data processing equipment processes and records similar transactions in a

similar manner
c.

Automated data processing procedures for detection of invalid and unusual transactions are

less effective than manual control procedures

d.

Functions that would normally be separated in a manual system are combined in an

automated data processing system

24. The textbook identifies a number of issues that should be considered when developing a
security policy. One of the issues is identify threats. Which of the following is not an example of
this issue?
a)

What assets need to be protected

b)

What are the sources of potential security problems

c)

External threats are viruses, worms, retaliations from former employees

d)

Internal threats are misuse of assets by employees and embezzlement

25

Which of these is not a phase in the life cycle of an information system?

a)

Planning

b)

Analysis

c)

Control

d)

Implementation

26.

A poorly-planned information system can result in:

a)

Employee resistance and even sabotage

b)

Inflexible systems that are hard to maintain or modify

c)

Systems that solve the wrong problems

d)

all of these

27.

Which of the following is not a general objective in the design of an information system?

a)

A system should provide information which is timely and relevant for decision making by

management and operating personnel

b)

The output of a system should be highly accurate

c)

A system should have sufficient capacity to accommodate levels of normal activity; any

additional capacity proves too costly in the long run

d)

A system should be as simple as permitted so that its structure and operation can be

easily understood and its procedures easily accomplished

e)

A system should be flexible to accommodate changes of a reasonable magnitude when

required

28.

A computerized AIS is harder to audit than a manual system for all of the following

reasons except:
a)

The file information is not human readable

b)

The volume of transaction records and master file records is usually much larger in

computerized systems than in manual systems

c)
d)

An audit trail does not exist in a computerized AIS

Computerized systems often use remote real-time data processing, thus complicating the

tracing of transaction records to their sources

29. Which of the following is not one of the groups of SOX compliance requirements?
a)

requirements to use an IT auditor to evaluate controls

b)

regulations governing executive reporting and conduct

c)

rules about financial statement reporting

d)

audit committee/corporate governance requirements

30. Three common techniques auditors use to test computer programs are:
a)

Test data, integrated test facilities, and parallel simulation

b)

Test data, edit checks, and integrated test facilities

c)

Test data, program change control, and parallel simulation

d)

Program change control, edit checks, and parallel simulation

31.

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

32. The term key in the context of data encryption refers to:
a)

A physical key similar to a house key

b)

A logical key similar to the primary key of a data file

c)

A mathematical function used for encryption purposes

d)

A computer function key that can be found on keyboards

33.
a)

All of the following are benefits of XBRL except:

Companies can file financial information in one format, avoiding the errors that may

come from reentering data multiple times

b)

The SEC accepts XBRL-format for electronic filing of financial statement reports

c)

XBRL permits the automatic and reliable exchange of financial information across all

software formats and technologies, including the Internet

d)

all of the above are benefits of XBRL

e)

none of the above are benefits of XBRL

34.

All of these are reasons why databases are important to AISs except:

a)

AIS databases store valuable information

b)

Many AISs are large and therefore potentially unwieldy

c)

The databases of some organizations are very complex

d)

The hard disk space used to store AIS databases is comparatively expensive

e)

all of these are reasons why databases are important to AISs

35.

A major advantage of relational databases is:

a)

All records are stored together

b)

No pointers are used

c)

An expandable index is used

d)

It closely resembles a flat file

36.

In recent years many businesses have formed a common information source within their

business organization called a database. One of the advantages of building databases is the
simultaneous updating of files with common data elements. Another major advantage of the
database concept is that:
a)

Database systems can be used in microcomputers as well as on large computers

b)

Database systems are simple to install and maintain

c)

Database systems are generally less expensive than separate file maintenance

systems
d)

Less duplication of data occurs with a database system

e)

Fewer skilled people are required to run a database system than any other system

37. The process of data normalization refers to:

a)

Eliminating data errors and other problems from normal data

b)

Scaling data to values between zero and one

c)

Storing data in normal storage media such as hard disks

d)

none of these

38. Database management systems are important to accountants because:

a)

They automate file storage tasks and enable managers to generate worthwhile financial

reports
b)

They eliminate data redundancy

c)

They are unique data structures which accountants have never used before

d)

They are easy to develop and therefore save money

e)

They are energy efficient

39.

Which of these is true about finding data in multimedia databases?

a)

It is not possible to search them because graphics have no text keys for searching

b)

It is not possible to search them because audio objects have no text keys for searching

c)

It is possible to search for items in them because such characteristics as speaker or

subject can be used as search parameters

d)

It is possible to search for items in them if the name of the embedded graphics or audio

file is also known

ACC 340 Week 5 Learning Team 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:
Explain how the Sarbanes-Oxley Act affects the internal control of your organization or an
organization of your choosing.
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.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 5 Learning Team Assignment Integrated 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.
Analyze how 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.
Click the Assignment Files tab to submit your assignment.

ACC 340 Week 5 DQS

DQ 1
What is the role of information systems in the audit function? How does this apply to your
organization? What is the difference between auditing around the computer, through the
computer, and with the computer? Explain.
DQ 2
What internal controls may be implemented using information systems to safeguard your
organization's physical and electronic assets? What legal and ethical considerations are involved
with the implementation of this sort of system? What are your company's policies regarding the
use of company data? What are the consequences of noncompliance with your organization's
regulations and policies? What methods does your organization use when conducting a
computerized audit?