Question: Read “Six Steps to XBRL” by Phillips,

> Uber Technologies, Inc. develops, markets and operates the Uber app. The app allows consumers to request an Uber driver to pick them up and drop them off at the nearest location. Uber drivers use their own personal cars and are viewed by Uber as independ

> Think about the following questions from the point of view of violation of public policy or breach of a covenant of good faith and fair dealing and see what the outcome would be. a. A female child care worker alleges that she was unlawfully terminated fr

> Campion is a firm that provides psychological services to police departments. The City of Minneapolis terminated its contract with Campion and entered into a new contract with Detrick. Campion contends that it is because it is affiliated with the Illinoi

> A tenured professor falls down the stairs at her university and suffers a brain injury and is unable to work. She is told by the university that in order to be in compliance, she must apply for FMLA leave. She refuses to do so because she believes she wo

> In a construction project, a company built an 18-foot-by-20-foot trench that had to be lined with a special fabric. When the workers had trouble stretching the fabric over the trench, an employee volunteered to go into the trench and fix the problem. His

> A Christmas tree grower used seasonal help to assist in harvesting Christmas trees and did not pay them overtime wages since the growers deemed the employees as engaged in agriculture, which is exempted from the overtime provisions. The DOL argued that t

> 1. What would you have done if you had been the school administrator receiving calls in this situation? 2. Do you think the school was correct in ignoring the teacher’s record? 3. Does it make a difference that this matter did not arise at the teacher’s

> Sasha is employed as the Winstons’ babysitter when they must occasionally stay over in town because of their jobs. Sasha is becoming increasingly discontented with her wages, which are below minimum wage. What relief does the FLSA provide for Sasha?

> All bright finds that Benito, Juana, and Lao Tsu, three of his employees, were the cause of the discovery of FLSA violations. As a result, he terminates them. Do the employees have any recourse? Explain.

> A police officer is eligible for two hours of additional leave bonus if he does not take more than 40 hours of sick leave during a year. If he loses the bonus as a result of taking FMLA leave, have his rights been violated because he has not been restore

> The range of dangerous conditions in which employees have been forced to work has been well documented, at least since Upton Sinclair’s The Jungle. But, what if the danger is the condition of the workplace building itself? Do the OSH Act protections exte

> Nine months after coming to work for Gaggle, Inc, Sarah was diagnosed with breast cancer. The prognosis was not good. Sarah underwent surgery and a chemotherapy regimen that physically depleted her. When Sarah’s sick leave was used up, Sarah asked her em

> No employer intends to harm its employees. How would you define the term willful that would give rise to penalties of up to $70,000?

> During negotiations, employer and union exchange information on the union’s proposal for pay raises. The employer rejects the proposal. The employer is adamant and refuses to agree to the raises. The union alleges that this is an unfair labor practice by

> A truck driver who refused to drive a truck because he “smelled fumes” informed his co-workers of this fact. When the employee was disciplined for refusing to take the truck, he alleged that he was engaged in “concerted activity.” What basis does he have

> In its employee handbook, an employer stated that it would do “everything possible to maintain the company’s union-free status for the benefit of both our employees and [the Company].” Is this an unfair labor practice under the NLRB?

> C. Tyler Williams Co. set up a committee called the Employee-Owners’ Influence Council (EOIC). All employees were encouraged to become members. Of 150 employees who applied, 30 of Tyler Williams’ 8,000 employees were selected by the company. They discuss

> 1. What do you think of the Court not allowing the affirmative defense if there was a tangible employment action such as a discharge, demotion, or undesirable reassignment? 2. Does it make sense to you to allow an employee to bring a sexual harassment ca

> The union strikes the employer in an effort to receive higher wages. The employer brings in workers to replace the striking employees. Agreement is finally reached between the employer and employees. Must the employer dismiss the replacement workers?

> After a bitter strike and boycott that included strike-related violence and the use of “scabs” to replace workers in the walnut industry and, a returning worker who had been a quality control supervisor prior to the strike was placed in a seasonal packin

> Two female employees of a 24-hour residential facility for abused and neglected children discovered video recording equipment hidden on a bookshelf in an office that they shared. They were able to lock the door and close the blinds to the office; and one

> A teacher claimed that she was diagnosed with adult Attention Deficit Hyperactivity Disorder (ADHD). She brought a claim against the school district alleging that the district had violated the Americans with Disabilities Act (ADA) and also a New York hum

> In 2013, an employee was suspected of falsifying time records, so the state employer installed a GPS device on the employee’s personal vehicle, which the employee used for work activities. However the GPS device was left on during both work and non-work

> An employee submitted an expense report that included costs from a cell phone issued by his company. The company wanted to check the phone to verify information that the employee had provided and, because the employee was in the hospital, they obtained a

> Robert Sumien worked as an emergency care technician (EMT) for Careflite. Jan Roberts, his ambulance partner, commented on the Facebook wall of a third Careflite employee that she wanted to “slap” a patient that she had recently transported. This comment

> An employee obtains permission to take a leave of absence to attend to a personal matter. A co-worker asks the manager why the employee is on leave. What information may the manager properly share with the co-worker?

> A gay employee files a claim of invasion of privacy against his employer who shared with co-workers the fact that the employee’s male partner was listed on his insurance policy and pension plan as his beneficiary. Does he have a claim?

> In May 2015, a woman sued her employer after she was fired for uninstalling a GPS tracking app from a company-issued smartphone. Does she have a case for wrongful termination? What about a violation of privacy? Does it matter if the employer requires tha

> 1. Are you surprised by this outcome? Why or why not? 2. Does the outcome make sense to you? Explain. 3. What would you have done if you were the employer in this situation?

> 1. What do you think of the way in which Ali was approached by Dr. Shields about her violation of the dress code? Does this seem advisable to you? 2. How much of a role do you think different cultural values played in this situation? Explain. 3. What can

> Classify each of the following controls as physical, technical, or administrative. Then, describe each control in your own words. a. Access control software b. Adequate supervision of employees c. Badges d. Encryption e. Firewalls f. Internal audits g. I

> Which element(s) of Carter’s taxonomy apply to each of the following situations? If more than one category applies, explain why. a. A bookkeeper steals cash as it comes into the company. The bookkeeper later falsifies accounting entries using general led

> The Payment Card Industry Security Standards Council (PCI DSS) has suggested standards to address cases similar to the Target data breach discussed in this chapter’s AIS in the Business World; the Council’s Web site is

> This chapter’s AIS in the Business World focused on Amazon, but many other companies are also involved in e-business. Consider one of the following as the basis for answering the questions below: Google, Dell, Best Buy. a. What forms of e-business does y

> a. What is the distinguishing characteristic of e-business that makes it different from traditional brick-and-mortar businesses? b. The chapter discusses five basic types of e-business arrangements. Identify and describe each one; give an example for eac

> Use the indicated Excel formulas to respond to the following independent situations. a. Formula: PMT. BBT Corporation wants to lease an ERP system for a period of three years. If the total lease price is $50,000, and the ERP vendor charges an interest ra

> a. When an organization implements an ERP system or enters into the e-business arena, it is exposed to a variety of risks. Use the COSO ERM framework discussed in Chapter 4 to design a generic risk management plan for one of those two situations. b. A sm

> Indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. Companies involved in e-business report higher profit margins t

> a. Companies considering utilizing an ASP might start the process by identifying a need to lower costs and increase flexibility. What other steps would a manager likely take in selecting an ASP? Who should be involved in such a decision? b. Refer to www.

> Choose one of the Fortune 100 companies; investigate it on the Internet and through your university’s library. Work with a group of students to prepare a PowerPoint presentation to fulfill the first three of Umble and Umble’s six conditions for promoting

> As you learned in the chapter, designing and implementing accounting information systems requires judgment and critical thinking. Each chapter will include an exercise like this one to help you develop those skills. Several statements related to the mate

> Which category of e-business (B2B, B2C, G2B, or G2C) best describes each of the following items? a. Buying materials for professional practice from www.aicpa.org b. Electronic reporting of state unemployment taxes c. Filing personal income taxes with Tax

> As you read in the chapter, the presence of a computer network is the defining characteristic of e-business. Research the topic and define each of the following terms related to networks and networking. a. Local area network b. Network architecture c. Ne

> The chapter mentioned three potential internal controls for an e-business environment: encryption, segregation of duties, and access restrictions. Consider your study of internal controls throughout this text; suggest five additional internal controls fo

> a. Point your Web browser to www.baselinemag.com. Locate and read “Hershey’s Sweet Victory” by David F. Carr. In the blinding light of hindsight, which of the common causes of ERP failure did Hershey experience? What could management have done to avoid t

> Consider the following data from BNF Corporation’s statement of cash flows for the quarter ended 31 March 2014: Cash received from issuance of capital stock ………………………..$ 9,499 Cash received from customers …………………………………………………9,215 Cash received from sale

> You’ll see a problem of this type in every chapter from here through the end of the text. In these problems, you’ll be considering the relationship between the current chapter’s material (XBRL in this case) and material discussed in earlier chapters (suc

> Indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true; explain when the statement is true. a. All necessary XBRL tags were developed by the XBRL Consortium.

> Fill in the blanks below with terminology that describes the benefits of XBRL for organizations and accountants. a. Consolidate results across ___ with much greater speed and reliability. b. Focus effort on ___ , rather than on laborious tasks in ___ dat

> The purpose of XBRL is to provide a context for understanding financial information. Several contextual categories associated with financial information are listed below; for each category listed, give at least two examples of how it might vary across or

> Use the adjusted trial balance from Problem 7 to prepare an income statement for the quarter ended 30 September 20x4 and a balance sheet as of 30 September 20x4 for GLP Corporation. Data from Problem 7: The unadjusted trial balance for GLP Corporation

> Point your Web browser to www.xbrl .squarespace.com. Summarize the information you find there, and evaluate it using the UMUC criteria discussed in Chapter 1.

> Your old friend, Bumble Beasley, just completed his accounting degree at Dewey, Cheatham and Howe University. Although he studied XBRL in several of his accounting and information systems courses, he’s not really sure he has mastered the topic. In talkin

> a. What is XBRL? How is it related to XML? b. Define the following terms related to XBRL: specification, taxonomy, instance document. c. How can XBRL benefit organizations? d. Will most accountants need to learn to write “code” in XBRL? If not, how can t

> Create database specifications for the following tables: create new community, community hero, create new community / community organizer.

> The Big Marker narrative explains the process used for starting and monitoring communities. Using the technique(s) specified by your AIS instructor, document that process.

> Consider the database specifications you created in Question 2. Suggest three queries Big Marker could create to inform decision making about obtaining corporate sponsors. For each query, indicate its name, its purpose and the fields you would use to cre

> The Big Marker narrative discusses the relationship between corporate sponsors and communities. Consider the REA model below; create specifications for all indicated database tables. Obtain (0,") (1,1) Big Marker community corporate sponsors (1,") (

> Using the technique(s) specified by your AIS instructor, document the process Big Marker uses to purchase new servers.

> Consider the following Excel spreadsheet Import the Excel data into an Access table. Then, create a query that shows the number of transactions processed by each employee. Transaction ID Transaction date Employee ID Customer ID 1 2/3/2014 178 5071

> Please indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. “Choose AIS software” would be included as an event in a

> The unadjusted trial balance for GLP Corporation appears on the next page. End-of-period analysis revealed the following: a. The market value of equipment had decreased by 30 percent of its original cost. Depreciation for the quarter totaled $1,000. b. T

> In each independent case situation below, construct a REA model and a database structure. a. Tom’s Trailers. Tom owns a small recreational trailer business in a suburban community located close to the mountains. The community is relatively small but grow

> Most major airlines have “frequent flyer” programs. A customer creates a new account, and earns miles in a variety of ways such as purchasing goods and services through a credit card linked to the account, taking paid flights on the airline, and celebrat

> a. What are the similarities and differences between view-driven and event-driven accounting information systems? b. What does the acronym REA stand for? Give examples of each element. c. List the six steps for creating a REA model. d. Explain how to est

> a. What is a data flow diagram? How are data flow diagrams used in accounting information systems? b. List and discuss the four symbols used in the development of data flow diagrams. Give an example of each symbol in an AIS context. c. What rules/convent

> In this problem, you’ll be creating a drop-down list in Excel. a. Consider the following list of items you might find in a data flow diagram: Starting in Cell A1, enter the list of items in the first tab of a blank Excel spreadsheet.

> Specify whether each statement below is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. A context diagram does not include data stores. b. A database table in 2NF i

> a. Create at least two database tables for each Level One data fl ow diagram you created in Problem 6 (data flow diagram creation). b. In most states, the Department of Motor Vehicles keeps records of individual driver’s licenses and vehicle license plat

> Several independent flat files are shown below. From the fields listed, create the tables indicated. (Not all fields will be used in creating the indicated tables.) a. Tables to create: purchase inventory table, purchase inventory/inventory table b. Ta

> a. The Geek Squad ( www.geeksquad.com ) offers a variety of telephone, in-office, and in-home computer services. When a call for assistance comes into their 800 number, the Geek Squad determines its geographical origin and routes the call to an agent in

> Bumble Beasley is a recently enrolled accounting major at your university. In a conversation about accounting information systems, he said: “I don’t know why we have to learn about flowcharts and data flow diagrams. One documentation technique should be

> Record each of the following transactions in general journal format. a. Issued 50,000 shares of $1 par capital stock for $35 each. b. Billed customers for services provided, $10,000. c. Purchased supplies on account, $3,000. d. Paid monthly utility bill,

> Most major airlines have “frequent flyer” programs. A customer creates a new account, then earns miles in a variety of ways such as purchasing goods and services through a credit card linked to the account, taking paid

> a. What is a flowchart? Describe four different kinds of flowcharts and explain the most often used in an accounting information system. b. Summarize the rules and conventions commonly observed in the preparation of flowcharts. c. List and explain the me

> TNG Corporation has 25 employees in its Accounting department. Based on the results of a standardized exam, TNG has ranked each employee’s flowcharting skill as shown in the array below: The most skilled employee is ranked 1; the leas

> Indicate whether each statement below is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. Columns in a systems flowchart denote areas of responsibility. b. Flowchart

> a. Consider the Richards Furniture Company flowchart again. Describe at least two strengths and at least two weaknesses of the flowchart itself. Then, identify and describe at least two strengths and at least two weaknesses of the process it depicts. For

> Narrative preparation from a flowchart. a. Consider the Richards Furniture Company flowchart presented in Figure 6.3 . Write a narrative description of the business process it depicts. b. Consider the Price Right Electronics Inc. flowchart presented in F

> Create a flowchart based on each of the following independent situations (one flowchart per situation). a. Cori’s Catering Services. Cori is the owner and manager of a catering company. CCS provides complete meals (breakfast, lunch, and dinner), as well

> Compare and contrast Smart Draw and Microsoft Visio. Prepare a paper and/or PowerPoint presentation that includes a recommendation regarding your preferred flowcharting software; justify your recommendation.

> This chapter’s AIS in the Business World presented a partial flowchart for the sales/ collection process at Barnes & Noble; later in the chapter, Figure 6.2 presented a partial flowchart of the acquisition/payment process for the sa

> Big Marker uses the standard chart of accounts in QuickBooks to maintain its financial records. a. Suggest specific account titles and account numbers for at least three accounts in each of the following categories: current assets, plant assets, current

> Richie’s Diner is a 1950s style restaurant chain with locations throughout southern California; you can learn more about them at www. richiesdiner .com/. Richie’s has a fairly standard process for serving food that goes something like this: 1. Seat custo

> Accounting information systems have five generic parts. Based on the preceding narrative, information on the Big Marker web site and your own critical thinking, provide two examples of each of the five generic parts.

> How would you describe Big Marker’s business processes using the Capability Maturity Model? Explain your classification.

> Create a risk / control matrix for Big Marker using some combination of the internal controls discussed in the narrative and any you created in the previous question.

> Use the relevant COSO frameworks to develop internal control and enterprise risk management plans for Big Marker. For both plans, suggest control activities that are not mentioned in the narrative.

> Consider the list of internal controls presented in the narrative. For each one, discuss: a. Whether it is primarily preventive / detective / corrective in nature. b. Which of the four purposes of internal control it is designed to achieve.

> AGN Corporation uses the systems development life cycle to develop/ select new forms of information technology for its operations; its technology acquisition process is considered “managed” based on the capability maturity model. AGN is considering purch

> Indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. The systems development life cycle is the best way to develop n

> Do a Google search for the AICPA Top Ten Technologies. Investigate the most recent list; describe the process used to develop the list. Work with a group of students to investigate one or more of the technologies, summarizing your work in a form specifie

> a. Jeff is the warehouse manager for Alta Pasa Unified School District; he wants an online inventory tracking system for computers and other technology resources in the warehouse. List and discuss at least five questions you would ask Jeff and his staff

> Which phase of the SDLC is described by each independent case below? a. Dolores used design specifications to create database tables for employee records. b. Eric works at a “help desk” answering questions about patching issues in World of Warcraft. c. E

> a. Which of the following would be recordable transactions in an accounting information system? For each item that would not be a recordable transaction, explain why not. i. Purchasing land with a down payment and a note payable. ii. Verifying an increas

> Several business processes are described below. Which CMM level best characterizes each one? a. Alastor owns a lawn care business. Each time he mows a client’s lawn, he sets a goal for how long it should take. b. Big State University was engaged in three

> a. Business professionals have debated whether or not an organization should strive to ensure that all its processes are “optimized” according to the CMM. What do you think? Regardless of your response, what benefits might an organization realize at the

> This chapter’s “AIS in the Business World” focused on Google. But, Google is not “the only game in town” when it comes to information technology. According to &acir

> a. What are the steps in the systems development life cycle? What activities does each step involve? b. What are the costs and benefits of using the SDLC? c. How can the SDLC be useful in accounting information systems? d. What are the levels in the capa

> America Online’s corporate Web site (http://corp.aol.com) states: “At AOL, we’re in the business of making the Internet better—period. Through innovation and creativity, we’ve raised the bar and set the standard for what we believe high quality content i