Accounting 311
Dunn: Chapter 4, Problem A5
Problem: A computer operator at the local data processing center decides to visit
work on a Monday evening. She has a key to the outside door, and since there is no
key required for the computer room, she simply
Acc 311
Review for Midterm
Midterm Review
Objectives
What you should know
Create a general model
Understand models of the firm
REA and Value chains
Understand Business Processes
Translate observations into the models
Evaluate business processes
On Jul
Value Chain, Business
Processes, and the REA Model
Learning Objectives
1. Read, interpret, and prepare UML class diagrams
2.
3.
4.
5.
6.
that incorporate the REA pattern
Assign multiplicities to represent the
participation of REA classes in associations
I
UML DIAGRAMS TO
ACCESS TABLES
Steps UML Model
UML Model  Visio
Classes
Attributes
Associations (Multiplicities)
Steps UML to Tables
EVERY Class becomes a Table
Create
Change to Design View (from Datasheet
View)
Name (tblclass_name or tblClassName)
EVER
Accounting 311
Chapter 5  Dunn
Chapter Learning Objectives
1.
2.
3.
Convert REA description of a system to a UML model
Include the attributes in correct UML classes
Specify the correct multiplicities
2
Conceptual
Modeling Constructs
Modeling Examples
Acc
Accounting 311
XBRL Namespaces
Learning Objectives
1.
2.
3.
Identify the various namespaces used in XBRL
Identify how each is used
Understand the rules for Namespaces
2
Identify
Namespaces
Using
Namespaces
Namespace Rules
<xbrli:xbrlxmlns:country=http:/xb
Accounting 311
Chapter 4  Dunn
Chapter Learning Objectives
1.
2.
3.
4.
5.
6.
Describe the relationship between enterprise risks, opportunities,
and controls
Describe the various legislations and authoritative guidance related
to enterprise risk and contr
ADVANCED TABLES
Already Know
Creating and Naming a Table
(tblclass_name)
Creating and Naming Fields
(fldattribute_name)
Creating Relationships
Foreign keys for 1 . * or 0.* to 0.1 or
1.1
Association class 1.* or 0. * to 0.* or
1.*
Concatenated key
Conne
ACC 311  Accounting Information Systems
My Contact Information and Schedule
Contact
Information
Professor Graham Gal
Office: 307D Isenberg School of Management
Phone: (413) 5455649
use email in course
When sending me an email from outside of Blackboard
The chief accountant for Julius Co. provides you with the company's most recent income statement
and comparative balance sheets below. The accountant has asked for your help in preparing part of
the company's 2016 statement of cash flows.
2016 Income Stat
Chapter 2
The collection of employee time sheets is part of which transaction cycle? The human resources cycle
The general ledger: contains summarylevel data for every account of the organization.
Issuing a purchase order is part of which transaction cyc
Syllabus
CPA PART II  SECTION 4
PAPER NO.11 QUANTITATIVE TECHNIQUES
OBJECTIVE
To provide the candidate with quantitative techniques for use in solving
managerial problems.
11.0 SPECIFIC OBJECTIVES
A candidate who passes this subject should be able to:

QUESTION NINE
a) Given the following input output matrix and demand vector of shoes S,
rubber R and glue G industries, determine the production vector.
Input output matrix
S
R G
S 0.3
R 0.1
G
0.2
Demand vector
0.2
0.4
0.3
0.1
0.2
0.4
40
50
60
DECISION THEORY
QUESTION ONE
The following is a payoff table for a particular venture.
States of nature
1
2
3
4
5
D1
150
225
180
210
250
Decision
D2
180
140
200
160
225
Alternatives
D3
220
185
195
190
180
D4
190
210
230
200
160
Determine the optimal decis
a) Kenya Canning Transport is to move goods from three factories situated in
thika, Naivasha and Machakos. These goods will be distributed to Nairobi,
Mombasa and Kisumu. Informaion about the units (in kilograms) to be
moved is given below:
Factory
Supply
Acknowledgment
We gratefully acknowledge permission to quote from the past examination papers of
the following bodies: Kenya Accountants and Secretaries National Examination Board
(KASNEB); Chartered Institute of Management Accountants (CIMA); Association
QUESTION THREE
a) A machine produces circular bolts and, as a quality control test, 250 bolts
were selected randomly and the diameter of their heads measured as
follows:
Diameter
(cm)
of
head
Number
components
0.9747 
0.9749
2
0.9750 
0.9752
6
0.9753 
SAMPLING & ESTIMATION
QUESTION ONE
Suppose it is known that the mean annual income of workers in a certain
community is Rs.5,000 with a standard deviation of Rs.1,200. A researcher
suspects the son of soil workers have higher than the average income. He
d
Topical Guide to Past Paper Questions
Chapters arranged according to exam question flow
Topic 1
Linear algebra, matrices algebra application, calculus and
set theory
Topic 2
Measures of central tendencies, measures of dispersion
and index numbers
Topic 3
QUESTION SEVEN
a) Mia Shillings Department Stores is planning to open a store in Westlands. It
has asked the Superior Marketing Company (SMC) to do a market study of
randomly selected families within a fivekilometer radius of the store.
Among the questio
Standard error of the regression line
x
2
i
nx 2
and where the standard error of the regression line is:
(y
y ) 2
n 2
i
You are required to:
a) Plot the original data on a graph, calculate the least squares regression of y
on x and draw the regression
QUESTION SEVEN
a) Define the following terms used in game theory:
i) Dominance.
ii) Saddle point
iii) Mixed strategy
iv) Value of the game
b) Consider the two person zero sum game between players A and B given by
the following payoff table:
Player A Stra
QUESTION THREE
Consider the costtime estimates for the product development project of
question one above as given in the table below.
Time Estimates (weeks)
Activity
Normal
Crash
Direct Cost Estimates ($
000)
Normal
Crash
A
3
1.0
3.5
10.0
B
1
0.5
1.2
2.0
Order
type
Consuma
bles
Sales
Purchas
e
Producti
on
Account
s
Maintenanc
e
Total
10
12
4
8
4
38
Equipmen
t
1
3
9
1
1
15
Special
0
0
4
1
2
7
11
15
17
10
7
60
Total
An error has been found in one of these orders.
Required:
i) Determine the probability that
1250000.01625000030000=32,500
So the difference in profit is 32,500(30000)=62,500
QUESTION 9
a) The Leontief open model is
Mx+d=x
So rearranging the equation
(IM)x=d
x=(IM)1d
Where Mmatrix of technical coefficients
xrequired production
dthe exte
TOPIC 2
QUESTION 1
a)
i)
Sector
Weight
W
Summati
on
Mining and quarrying 41
July
2001
Index (1994
= 100)
P
WP
361
41
Summati
on
1480
1 14801
Manufacturing:
Food,
drink
tobacco
and 77
106
8162
Chemicals
66
109
7194
Metal
47
72
3384
Engineering
298
86
2562
QUESTION 9
a) The sets can be presented as below:
i)
A Simiyu , Juki , Waithera , Baraza, Thuo , Mwanzia
C Simiyu , Macharia , Waithera , Kungu, Thuo, Mwanzia
D Simiyu , Baraza,
ii) The Venn diagram showing these set is as follows:
Universal set
D
A
Bar
= 0.05 then the test statistic is
Z
x
16.5 15
6.046 1.96
s
3.5
n 1
200 1
H0 is rejected and H1 is accepted. The average number of weekly sales contact
per sales representative has changed significantly.
From normal distribution tables for two tailed te