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This document provides instructions for developing a coding scheme and data flow diagram for an accounting system that tracks expenditures. It lists various general ledger accounts that need to be coded, such as cash, accounts receivable, inventory, equipment, and income and expense accounts. It also describes developing a coding scheme for efficiently locating inventory items from a picking list in a warehouse layout.

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Eliz Qil
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40 views4 pages

1 Acc

This document provides instructions for developing a coding scheme and data flow diagram for an accounting system that tracks expenditures. It lists various general ledger accounts that need to be coded, such as cash, accounts receivable, inventory, equipment, and income and expense accounts. It also describes developing a coding scheme for efficiently locating inventory items from a picking list in a warehouse layout.

Uploaded by

Eliz Qil
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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accounts payable record and creates a record in the digital cash disbursements journal.

A data
processing clerk

then sends the check to the Cash Disbursement department where it is approved, signed, and
distributed to the

supplier. The check copy is filed in the Cash Disbursements department.

Required

Prepare a data flow diagram and a system flowchart of

the expenditure cycle procedures previously described.

18. CODING SCHEME

Devise a coding scheme using block and sequential

codes for the following chart of accounts for Jensen

Camera Distributors.

Cash

Accounts Receivable

Office Supplies Inventory

Prepaid Insurance

Inventory

Investments in Marketable Securities

Delivery Truck

Accumulated Depreciation—Delivery Truck

Equipment

Accumulated Depreciation—Equipment

Furniture and Fixtures

Accumulated Depreciation—Furniture and Fixtures

Building

Accumulated Depreciation—Building

Land

Accounts Payable

Wages Payable
Taxes Payable

Notes Payable

Bonds Payable

Common Stock

Paid-In Capital in Excess of Par

Treasury Stock

Retained Earnings

Sales

Sales Returns and Allowances

Dividend Income

Cost of Goods Sold

Wages Expense

Utility Expense

Office Supplies Expense

Insurance Expense

Depreciation Expense

Advertising Expense

Fuel Expense

Interest Expense

19. CODING SCHEME

Devise a coding scheme for the warehouse layout

shown in Problem 19. Be sure to use an appropriate

coding scheme that allows the inventory to be located

efficiently from the picking list. egacy Systems Problems

20. ACCESS METHODS

For each of the following file processing operations,

indicate whether a sequential file, indexed random file,

virtual storage access method, hashing, or pointer structure would work best. You may choose as many
as you
wish for each step. Also indicate which would perform

the least optimally.

a. Retrieve a record from the file based on its primary

key value.

b. Update a record in the file.

c. Read a complete file of records.

d. Find the next record in a file.

e. Insert a record into a file.

f. Delete a record from a file.

g. Scan a file for records with secondary keys.

21. FILE ORGANIZATION

For the following situations, indicate the most appropriate type of file organization. Explain your choice.

a. A local utility company has 80,000 residential customers and 10,000 commercial customers. The

monthly billings are staggered throughout the month

and, as a result, the cash receipts are fairly uniform

throughout the month. For 99 percent of all

accounts, one check per month is received. These

receipts are recorded in a batch file, and the customer account records are updated biweekly. In a

typical month, customer inquiries are received at the

rate of about 20 per day.

b. A national credit card agency has 12 million

customer accounts. On average, 30 million purchases and 700,000 receipts of payments are processed
per day. Additionally, the customer support

hotline provides information to approximately

150,000 credit card holders and 30,000 merchants

per day.

c. An airline reservations system assumes that the

traveler knows the departing city. From that

point, fares and flight times are examined based


on the destination. When a flight is identified as

being acceptable to the traveler, the availability is

checked and, if necessary, a seat is reserved. The

volume of transactions exceeds one-half million

per day.

d. A library system stocks over 2 million books and

has 30,000 patrons. Each patron is allowed to check

out five books. On average, there are 1.3 copies of

each title in the library. Over 3,000 books are

checked out each day, with approximately the same

amount being returned daily. The checked-out books

are posted immediately, as well as any returns of

overdue books by patrons who wish to pay their

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