cha 10 solutions manual 11th ed

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1、Accounting Information Systems莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃

2、袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄

3、羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂

4、羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂

5、薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃

6、蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁

7、蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁

8、蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂

9、螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀

10、螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁

11、袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁

12、袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿

13、袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀

14、羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀

15、罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈

16、薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿

17、蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀

18、虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆蒀螂袃节葿袄肈膈蒈薄袁膄蒇螆膇蒂蒇衿羀莈蒆羁膅芄蒅蚁羈膀蒄螃膃肆薃袅羆莅薂薅膂芁薁蚇羄芇薁袀芀膃薀羂肃蒁蕿蚂袆莇薈螄肁芃薇袆袄腿蚆薆聿肅蚅蚈袂莄蚅袀肈莀蚄羃羀芆蚃蚂膆膂蚂螅罿蒁蚁袇膄莇螀罿羇芃螀虿膂腿莆螁羅肄莅羄膁蒃莄蚃肄荿莃螆艿芅莃袈肂膁莂羀袅蒀莁蚀肀莆 CHAPTER 10THE REVENUE CYCLE: SALES AND CASH COLLECTIONSSUGGESTED ANSWERS TO DISCUSSION QUESTIONS10.1This should generate a great deal of dis

19、cussion. The basic issue concerns the willingness of consumers to divulge the kind of information that would allow companies to personalize the sales interaction versus concerns that such information would be misused or sold to other parties. In addition, with the growing problem of identity theft,

20、consumers are becoming increasingly concerned about the safety and security of their personal information. Companies that wish to collect this data will most likely have to demonstrate the need for this information to the consumer and also the companys ability to keep this information secure.10.2Dig

21、itized products force little change on the four business activities of the revenue cycle. For all products, whether digitized or not, an order must be taken, the product shipped, an invoice delivered, and cash collected. The only thing that digitized products do is change the way these four activiti

22、es are carried out. Digitized products actually facilitate the four activities by incorporating electronic sales orders, shipping, billing, and cash collections. 10.3Employees need to be trained to use the POS properly. Such training should include understanding how the POS works, stressing that . I

23、n that errors on the employees part will directly affect the inventory master file numbers. If an item does not “scan”, then it must be rescanned or dealt with so that the integrity of the records is upheld. Similarly, employees should be trained not to skip sales. If an item does not “scan”, the em

24、ployee should be trained to accurately enter in the “bar code” of the item. Entering a generic or erroneous code not only creates an inventory error, but it also frustrates the customer who may take their business elsewhere. In addition, employees should be trained to report and/or fix errors in bar

25、 codes as they are encountered and in a timely manner.10.4The report already provides dollar amounts outstanding by number of days past due by customer and by invoice. However, the percentage of total accounts receivable categorized by days past due would help to alert management of categories that

26、are increasing. This could also be reported by customer and by invoice. This way if a particular invoice was not being paid, the company could more quickly identify the invoice, contact the customer, and potentially resolve any problems or disputes about the particular invoice. In addition, reportin

27、g by customer can help to identify chronic “slow paying” customers so that corrective action could be taken such as offering discounts for quick payment, changes in term, and notifying the credit manager to restrict credit for this particular customer. Furthermore, the company may have a certain thr

28、eshold for each category of past due accounts either in percentages or absolute dollars. A metric could be calculated and presented that highlights the categories exceeding that threshold. 10.5This is a good question to get students to explore and compare the role of technology in dynamic price sett

29、ing policies. You may want to preface the discussion by relating the following scenario: You have graduated from collage and started your own consulting firm. A client has an urgent need that requires you to travel to his location. Since this is a last minute trip, you pay full price for an airline

30、ticket. Since this client is on a fixed contract, you cannot charge the cost of the ticket back to the client. While riding on the airplane you find yourself sitting next to a college student who is majoring in accounting. During the course of the conversation with this accounting student, you find

31、that he purchased his airline ticket from a discount reseller and paid less than half of what you paid for the same flight. How do you feel about this arrangement? Do think this type of pricing arrangement could transfer to other products? Would the companies that sell these other products be put at

32、 a competitive disadvantage when customers find that they are paying different prices for the same goods or services?10.6The instructor can facilitate discussion of invoiceless pricing in a B2C environment by asking students how they would feel about not receiving a phone or cable bill. What are the

33、 problems the phone or cable company and phone or cable consumers encounter without a paper bill? What about billing problems and disputes. What about payment deadlines or consumers that want to pay in person or pay in cash?10.7Any form of electronic or digital cash has the same audit risks as physi

34、cal cash: susceptibility to theft and loss of an audit trail. In addition, digital “cash” also has risks associated with the durability of the store of value to what extent can the cash be recovered if the storage media becomes defective? Another issue concerns the potential loss of privacy, because

35、 the digital currency can be “marked” in a manner that enables tracing its path through the economy.10.8 Why not indeed? Copies of the sales order can be used by inventory personnel as a picking ticket to select inventory items ship to the customer. In similar fashion, the sales order converted into

36、 a picking ticket can also be used as a packing slip. Just make sure a copy is sent with the package and not the original so that in case there is a problem the original form can be reviewed for any errors or discrepancy. If sales orders are created electronically, the information contained on the e

37、lectronic sales order can be used to create paper (or electronic) picking tickets, packing slips, or invoices.SUGGESTED ANSWERS TO THE PROBLEMS10.1Types of controls used at various steps in the revenue cycle.Process/ActivityThreatApplicable Controls(P = Preventive, D = Detective, C = Corrective)Sale

38、s order entry1.Incomplete or inaccurate customer orders2.Credit sales to customers with poor credit3.Legitimacy of order4.Lost sales due to stockouts, excessive carrying costs, and lost revenue due to markdownsVarious data entry edit controls PProper credit approval, prior to delivery of goods or se

39、rvices P; accurate, current customer data PAuthorized customer purchase order P; digital signatures DInventory control systems P; periodic physical inventory counts D; improved sales forecasts P; better supply chain management P and CShipping5.Shipping errors:·Wrong merchandise·Wrong quant

40、ities·Wrong address6.Theft of inventoryCompare sales order with packing list and shipping documents D; bar coding PPhysical access controls P; documentation of all inventory movements D; periodic physical inventory counts DBilling and accounts receivable7.Failure to bill8.Billing errors9.Errors

41、 in maintaining customer accountsSegregation of shipping and billing functions P; one-for-one matching of invoices (or EDI acknowledgments) against shipping documents D and CComparison of sales orders, shipping documents, and invoices P and C; various edit checks D and CData entry edit checks D and

42、C; use of remittance advices P; monthly statements to customers D and CProcess/ActivityThreatApplicable Controls(P = Preventive, D = Detective, C = Corrective)Cash collections10. Theft of cashSegregation of cash handling and accounts receivable functions P; use of lockboxes or EFT P; bank account re

43、conciliation by someone not involved in cash receipts processing D and C; segregation of bad debt/credit memo authorization from cash handling and accounts receivable functions PGeneral11. Loss of data 12. Poor performanceBackup procedures C; disaster recovery plans P; physical and logical access co

44、ntrols PDevelopment and periodic review of appropriate performance metrics D and C10.2 Information Technology to enhance the restriction of physical access to inventory:1. Electronic locks on all entrances and exits to the inventory area.2. Smart card technology where employees must scan their ID ca

45、rd prior to entering/exiting the inventory area. 3. Install motion detectors.4. Attach security tags to inventory items and install security tag scanners at each exit of the inventory area.5. Attach RFID tags to inventory items to track the movement of inventory.6. Install and monitor surveillance c

46、ameras in the inventory area.7. Install an infrared alarm system.8. Build a fence around the inventory area and equip the fence with cameras and sensors.10.3a.Shipping personnel should be required to document (on paper or by computer) receipt of goods from the finished goods storeroom. This procedur

47、e acknowledges responsibility for custody of the goods transferred.b.Either a redundant data check or closed loop verification could be used. If the transactions are being entered in batches, redundant data such as the first five characters of the customer's name could be included in each input

48、record; after finding a match on customer account number, the system would also verify that the name characters match before posting the transaction. If the transactions are being entered online, the system could respond to operator entry of the account number by retrieving and displaying the custom

49、er's name for the operator to review.c.Up-to-date credit records should be maintained, and credit checks should be made prior to approval of sales orders.d.A receiving report should be required to support the authorization of credits for sales returns.e.Separate the function of authorizing write

50、-offs of uncollectible accounts from the function of handling of collections on account, in order to prevent any single individual from perpetrating this type of fraud.f.Shipping personnel should be required to record the actual quantity shipped on the order document and/or enter the quantity shippe

51、d into the sales order processing system, in order that bills can be prepared based upon the quantity shipped rather than the quantity ordered.g.Supervision of mailroom operations, limitation of authority to endorse checks to the cashier only, and instructions to the bank to accept only those checks

52、 endorsed for deposit in the company's account.h.Cash receipts should be listed and totaled in the mailroom before the cashier receives the checks. A third person compares the amount deposited as shown by a validated deposit slip to the batch total prepared in the mailroom.i. All sales tickets s

53、hould be prenumbered and accounted for. This would quickly spot a missing ticket.j. Segregate shipping and billing functions. k. Implement accurate inventory control and sales forecasting systems including periodic physical inventory counts and frequent review and revision of sales forecasts.l. A sy

54、stem of user IDs and passwords is the first line of defense followed by allowing “read only” access to customer data for sales staff, implement access controls over individual terminals, and maintaining activity logs.m. Regular backups with copies being stored off-site.n. Backup generators as well a

55、s cold and/or warm site contracted backup facilities.o. Encrypting sensitive data prior to transmission, creating virtual private networks, and transmitting data over secure socket layer (SSL) networks.p. A system of user IDs and passwords is the first line of defense followed by allowing “read only

56、” access to price lists for sales staff, implement access controls over individual terminals, and maintaining activity logs.q. A system of user IDs and passwords is the first line of defense followed by allowing “read only” access to customer data for sales staff, implement access controls over indi

57、vidual terminals, and maintaining activity logs. In addition, formal non-compete agreement could be used when hiring personnel.r. A nightly backup with copies being stored off-site. s. Periodically testing backup data for access and compatibility with current company hardware and software.10.4Formul

58、as:Sales (1% Growth Rate)E5 and Row 5:=D5*101%, =E5*101%, =F5*101%, Cash Collections:D7:=D5*40%E7:=E5*40%+D5*30%F7:=F5*40%+E5*30%+D5*20%G7:=G5*40%+F5*30%+E5*20%+D5*8%Copy and paste G7 formula to remaining cellsBeginning Balance:E2:=D9 (same formula for remaining cells in Row 2)Ending Balance:D9:=D3+

59、D7 (same formula for remaining cells in Row 9)Spinner and Scroll Bar:b.Spinner· Select index key to link to the spinner Format Control, C17.· Enter formula to calculate growth rate display, C13 (=C17/1000).· Click View, Toolbars, Forms.· Select Spinner and draw on the worksheet.&

60、#183; Right click and select Format Control· Fill in data below:· Modify formulas in Row 5, beginning E5, e.g., cell E5, =D5*(100%+$C$13). Note: to copy and paste formula to other cells, use absolute reference for C13 or $C$13.c.Scroll bar· Select index key to link to the scroll bar F

61、ormat Control, C16.· Enter formula to calculate growth rate display, C11 (=C16*10000).· Click View, Toolbars, Forms.· Select scroll bar and draw on the worksheet.· Right click and select Format Control· Fill in data below:· Modify initial sales from a value to reference

62、 formula, i.e., =C11.d. Various controls could be implemented including format cells so that only numerical data will be accepted and reviewing cell formulas for accuracy or the column totals could be cross-footed as a check against the row totals. In addition, a validation check could be put in pla

63、ce for the various cells to make sure the appropriate data was entered into the various cells. For example, to make sure only numbers are input into the numeric cells, Excels Data Validation tool could be used. The tool is invoked by clicking on Data-Validation. The following displays an example:10.

64、5a. DocumentInternally GeneratedExternally GeneratedCustomer orderXSales orderXSales invoiceXCredit memoXPicking listXPacking slipXBill of ladingXMonthly statementXRemittance adviceXRemittance listX b. The number of copies and destinations will vary depending on the entity and industry. The following represents a generic wholesale entity.Sales order (4 copies)Copy 1 - Sent to the customer as an order acknowledgementCopy 2 - Sent to In