Consider the number of IoT devices you own. Have you taken appropriate steps to secure them from becoming compromised? Do you believe that consumers have an obligation to secure these?
> Why are calculated fields created with database queries? Why not create them directly with reports?
> What is a calculated field in a report? Provide some examples. Why do reports contain calculated fields?
> What are some of the advantages and disadvantages of database forms?
> What is SQL? How is SQL like an Access query? How is it different?
> What are data manipulation languages? How are these languages related to database management systems? How are these languages related to databases?
> A data-entry clerk at Watanabe and Associates recently questioned the need for validation rules in database tables. “After all,” he stated, “if you make a mistake entering data, you can always go back and fix it later—if someone discovers your mistake.” D
> What is data validation? Why is it important? Give some examples of how to validate data inputs using Access.
> Why do database developers link tables together? How is this done using Access?
> Bill Barnes and Tom Freeman opened their BSN bicycle shop in 2010. Not counting Jake—a friend who helps out occasionally at the store—Bill and Tom are the only employees. The shop occupies a small commercial space that was once a restaurant. The former k
> What are data definition languages (DDLs)? How are they related to DBMSs?
> What are database management systems? Are they the same as databases?
> Identify the different data types available for creating data fields in Microsoft Access. Similarly, identify the different types of numbers (e.g., Long integer) you can use if you define a field as a number. (Hint: Create a data field in a throwaway databas
> Suppose that a data modeler creates a database that includes a Sales table and a Salesperson table. Would you be likely to need a relationship table to link these two entities? Why or why not?
> What is the REA model? How does REA differ from more traditional accounting views of data collection and storage? Hint: Would a traditional accounting database store data about personnel matters?
> Describe each of the following database issues that are relevant to accounting systems, and give an example of each: (1) data integrity, (2) transaction accuracy and completeness, (3) concurrency processing, and (4) security.
> Name some specific accounting files and a potential primary key for each one.
> What are primary keys in accounting databases and what purpose(s) do they serve?
> What is the hierarchy of data in databases? Provide an example for a particular accounting application.
> Amazon designed its Echo devices to listen, and respond to, voice commands. But in December of 2016, police in Arkansas sought the audio recordings of Victor Collins for another reason—to help them solve his murder. As the case unfolded, it because clear
> Jason Saving is an IT auditor for a large, public accounting firm. His manager has assigned him to the Consolidated Company audit. The IT auditors must complete several evaluating and testing procedures in order to help determine the scope of financial aud
> What is the process of normalization? What levels are there, and why do database developers seek to normalize data?
> Why are databases important for accounting information systems? Describe some concerns, and explain why each one is important.
> Three methods for implementing a new system in an organization are direct conversion, parallel conversion, and modular conversion. Discuss the advantages and disadvantages of using each of these three systems implementation methods.
> When implementing a new computer system, two activities required are to (1) establish controls and (2) convert data files. What is the rationale for performing activity 1 before activity 2?
> What is the purpose of a systems specifications report? In what ways, if any, do the data included in this report differ from the data accumulated by the design team during their feasibility evaluation work?
> What is prototyping? Under what circumstances should prototyping be used? Under what circumstances should it not be used?
> Discuss some of the annual cash benefits and annual cash costs that a company might have when it creates an online ordering system on the World Wide Web.
> What is the purpose of a systems feasibility evaluation? Should this activity precede or follow the preparation of a systems specifications report for computer vendor evaluation? Explain.
> A systems study team should understand three levels of corporate goals: general systems goals, top management systems goals, and operating management systems goals. If you had to select one of these categories of systems goals as the most important to th
> What is a steering committee? Discuss its role in a systems study performed by a consulting firm.
> Tiffany Martin is an audit manager in a medium-sized public accounting firm. Tiffany graduated from college 7 years ago with a degree in accounting. She obtained her CPA certification soon after she joined the firm where she currently works. Tiffany is a fin
> What is the difference between “outsourcing” and “off shoring?” Why might this difference be important to managers?
> What is the difference between business process outsourcing (BPO) and knowledge process outsourcing (KPO)? Why do many organizations outsource at least some of their accounting functions?
> Discuss the two major ways that a company’s software can be acquired. Which of these ways for acquiring software do you recommend? Explain your reasoning.
> What is the purpose of follow-up in a systems study? Describe some of the specific activities that the management implementation team would perform in their follow-up work.
> What is a PERT chart? What is a Gantt chart? Discuss the advantages and disadvantages of using PERT network diagrams versus Gantt charts for planning and controlling the activities involved in implementing an information system.
> Discuss the major differences between the planning, analysis, and design phases of a systems study.
> What are CASE tools? How are they used? How do CASE tools create documentation for AISs? If you were a systems analyst, would you use a CASE tool?
> What is the purpose of a decision table? How might decision tables be useful to accountants?
> Look at the process map in Figure 12-13. Trace the steps in the order fulfillment process. Do you think this figure is more helpful than a narrative would be in understanding the flow of events in the process?
> Why are data flow diagrams developed in a hierarchy? What are the names of some levels in the hierarchy?
> Kara and Scott Baker own a small retail company, Basic Requirements, with one store located in a small college town and a website through which customers can make purchases. The store sells traditional but up-to-date clothing for young women such as tee-
> What are document flowcharts? How does a document flowchart assist each of the following individuals: (1) a systems analyst, (2) a systems designer, (3) a computer programmer, (4) an auditor, and (5) a data security expert?
> Distinguish between document flow charts, system flow charts, data flow diagrams, and program flow charts. How are they similar? How are they different?
> What is end-user computing? Why is documentation important to end-user computing? What guidelines should companies develop to control end-user computing?
> Why is documentation important to accounting information systems? Why should accountants be interested in AIS documentation?
> What cybercrimes are committed on the Internet? What assets are involved? What can be done to safeguard these assets?
> How can educating employees help stop cybercrime?
> What is a computer virus?
> What enabled the employees at TRW to get away with their crime? What controls might have prevented the crime from occurring?
> Does a company have the right to collect, store, and disseminate information about your purchasing activities without your permission?
> How are data analytics helping tax accountants perform their tasks? How is this different from what they did a few years ago?
> Why have most computer experts suggested that cybercrime is growing despite the fact that so little is known about it?
> Most cybercrime is not reported. Give as many reasons as you can why much of this crime is purposely downplayed. Do you consider these reasons valid?
> The Rivera Regional Bank uses a computerized data processing system to maintain both its checking accounts and its savings accounts. During the last 3 years, several customers have complained that their balances have been in error. Randy Allen, the infor
> How would you define “ethics”? What types of ethical issues are involved in computerized accounting information systems? How can organizations encourage their employees to act ethically?
> The cases of cybercrime that we know about have been described as just “the tip of the iceberg.” Do you consider this description accurate? Why or why not?
> There are many vertical market industries with special accounting information needs apart from the industries discussed in this chapter. Identify three additional vertical market industries. What are the unique characteristics of these industries that af
> Are the inputs and outputs of a production process likely to be different for a home builder than for a cement company? How?
> Find an example of a firm that is using lean manufacturing concepts. Has the company realized any improvements? What are they?
> What are the basic concepts of lean manufacturing? What concepts are the “root” of lean production and lean manufacturing?
> What non financial information would be important for an AIS to capture about a manufacturing firm’s production process?
> What is a data mart? How is a data mart related to a data warehouse? Can you have a data warehouse without a data mart?
> Distinguish between the roles of an internal and an external auditor. Cite at least two examples of auditing procedures that might reasonably be expected of an internal auditor but not an external auditor. Which type of auditor would you rather be? Why?
> What do we mean when we say that “like dissolves like”? Do two molecules have to be identical to be able to form a solution in one another?
> Calculate the pH corresponding to each of the hydroxide ion concentrations given below, and indicate whether each solution is acidic, basic, or neutral. a. [OH ] = 1.4 * 10-6 M b. [OH ] = 9.35 * 10-9 M c. [OH ] = 2.21 * 10-1 M d. [OH ] = 7.98 * 10-12
> Calculate the pH of each of the solutions indicated below. Tell whether the solution is acidic, basic, or neutral. a. [H+] = 1.49 * 10-3 M b. [OH-] = 6.54 * 10-4 M c. [H+] = 9.81 * 10-9 M d. [OH-] = 7.45 * 10-10 M
> Which of the following bases have relatively strong conjugate acids? a. F- b. Cl- c. HSO4- d. NO3 -
> Many metal ions form insoluble sulfide compounds when a solution of the metal ion is treated with hydrogen sulfide gas. For example, nickel(II) precipitates nearly quantitatively as NiS when H2S gas is bubbled through a nickel ion solution. How many mill
> Calculate [H+] in each of the following solutions, and indicate whether the solution is acidic, basic, or neutral. a. [OH-] = 4.22 * 10-3 M b. [OH-] = 1.01 * 10-13 M c. [OH-] = 3.05 * 10-7 M d. [OH-] = 6.02 * 10-6 M
> Calculate the mass of AgCl formed, and the concentration of silver ion remaining in solution, when 10.0 g of solid AgNO3 is added to 50. mL of 1.0 * 10-2 M NaCl solution. Assume there is no volume change upon addition of the solid.
> Under what circumstances can we compare the solubilities of two salts by directly comparing the values of their solubility products?
> Suppose 50.0 mL of 0.250 M CoCl2 solution is added to 25.0 mL of 0.350 M NiCl2 solution. Calculate the concentration, in moles per liter, of each of the ions present after mixing. Assume that the volumes are additive.
> Explain the difference in meaning between the following two solutions: “50. g of NaCl dissolved in 1.0 L of water” and “50. g of NaCl dissolved in enough water to make 1.0 L of solution.” For which solution can the molarity be calculated directly (using
> How does equilibrium represent the balancing of opposing processes? Give an example of an “equilibrium” encountered in everyday life, showing how the processes involved oppose each other.
> A mixture is prepared by mixing 50.0 g of ethanol, 50.0 g of water, and 5.0 g of sugar. What is the mass percent of each component in the mixture? How many grams of the mixture should one take in order to have 1.5 g of sugar? How many grams of the mixtur
> The following are representations of acid–base reactions: a. Label each of the species in both equations as an acid or base, and explain. b. For those species that are acids, which labels apply: Arrhenius acid, Brønsted-
> What volume of 0.151 N NaOH is required to neutralize 24.2 mL of 0.125 N H2SO4? What volume of 0.151 N NaOH is required to neutralize 24.2 mL of 0.125 M H2SO4?
> What volume of 0.104 N H2SO4 is required to neutralize 15.2 mL of 0.152 N NaOH? What volume of 0.104 M H2SO4 is required to neutralize 15.2 mL of 0.152 M NaOH? H2SO4(aq) + 2NaOH(aq) / Na2SO4(aq) + 2H2O(l)
> Calcium sulfate, CaSO4, is only soluble in water to the extent of approximately 2.05 g/L at 25 °C. Calculate Ksp for calcium sulfate at 25°C.
> A solution of the sparingly soluble base Ca(OH)2 is prepared in a volumetric flask by dissolving 5.21 mg of Ca(OH)2 to a total volume of 1000. mL. Calculate the molarity and normality of the solution.
> The solubility product constant, Ksp, for calcium carbonate at room temperature is approximately 3.0 * 10-9. Calculate the solubility of CaCO3 in grams per liter under these conditions.
> Most hydroxides are not very soluble in water. For example, Ksp for nickel(II) hydroxide, Ni(OH)2, is 2.0 * 10-15 at 25 °C. How many grams of nickel(II) hydroxide dissolve per liter at 25 °C?
> Ksp for copper(II) hydroxide, Cu(OH)2, has a value 2.2 * 10-20 at 25 °C. Calculate the solubility of copper(II) hydroxide in mol/L and g/L at 25 °C.
> For each of the following solutions, the mass of solute taken is indicated, along with the total volume of solution prepared. Calculate the normality of each solution. a. 0.113 g NaOH; 10.2 mL b. 12.5 mg Ca(OH)2; 100. mL c. 12.4 g H2SO4; 155 mL
> The “Chemistry in Focus” segment Green Chemistry discusses the use of gaseous carbon dioxide in place of CFCs and of liquid carbon dioxide in place of the dry-cleaning chemical PERC. Would you expect carbon dioxide to be very soluble in water? Explain yo
> Why does the amount of excess solid solute present in a solution not affect the amount of solute that ultimately dissolves in a given amount of solvent?
> Explain how the dissolving of an ionic solute in water represents an equilibrium process.
> Explain why the equivalent weight of H2SO4 is half the molar mass of this substance. How many hydrogen ions does each H2SO4 molecule produce when reacting with an excess of OH- ions?
> Suppose a reaction has the equilibrium constant K = 1.3 * 108. What does the magnitude of this constant tell you about the relative concentrations of products and reactants that will be present once equilibrium is reached? Is this reaction likely to be a
> Consider the exothermic reaction CO(g) + 2H2(g) ⇌ CH3OH(l) Predict three changes that could be made to the system that would decrease the yield of product over that produced by a system in which no change was made.
> What volume of 0.101 M HNO3 is required to neutralize each of the following solutions? a. 12.7 mL of 0.501 M NaOH b. 24.9 mL of 0.00491 M Ba(OH)2 c. 49.1 mL of 0.103 M NH3 d. 1.21 L of 0.102 M KOH
> What volume of 1.00 M NaOH is required to neutralize each of the following solutions? a. 25.0 mL of 0.154 M acetic acid, HC2H3O2 b. 35.0 mL of 0.102 M hydrofluoric acid, HF c. 10.0 mL of 0.143 M phosphoric acid, H3PO4 d. 35.0 mL of 0.220 M sulfuric a
> Despite HCl’s being a strong acid, the pH of 1.00 * 10-7 M HCl is not exactly 7.00. Can you suggest a reason why?
> A sample of sodium hydrogen carbonate solid weighing 0.1015 g requires 47.21 mL of a hydrochloric acid solution to react completely. HCl(aq) + NaHCO3(s) / NaCl(aq) + H2O(l) + CO2(g) Calculate the molarity of the hydrochloric acid solution.
> Strong bases are bases that completely ionize in water to produce hydroxide ion, OH-. The strong bases include the hydroxides of the Group 1 elements. For example, if 1.0 mole of NaOH is dissolved per liter, the concentration of OH- ion is 1.0 M. Calcula
> The “Chemistry in Focus” segment Water, Water Everywhere, But . . . discusses the desalinization of ocean water. Explain why many salts are soluble in water. Include molecular-level diagrams in your answer.
> The concepts of acid–base equilibria were developed in this chapter for aqueous solutions (in aqueous solutions, water is the solvent and is intimately involved in the equilibria). However, the Brønsted–Lowry acid–base theory can be extended easily to ot
> Aluminum ion may be precipitated from aqueous solution by addition of hydroxide ion, forming Al(OH)3. A large excess of hydroxide ion must not be added, however, because the precipitate of Al(OH)3 will redissolve as a soluble compound containing aluminum
> When aqueous solutions of lead(II) ion are treated with potassium chromate solution, a bright yellow precipitate of lead(II) chromate, PbCrO4, forms. How many grams of lead chromate form when a 1.00-g sample of Pb(NO3)2 is added to 25.0 mL of 1.00 M K2Cr
