accounting information system chapter 12 ed 12

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1、SUGGESTEDANSWERSTOTHEPROBLEMS12.1Matchthetermintheleftcolumnwithitsdefinitionintherightcolumn.1.__d__CRMsystema.Documentusedtoauthorizereducingthebalanceinacustomeraccount2.__g_Open-invoicemethodb.Processofdividingcustomeraccountmasterfileintosubsetsandpreparinginvoicesforonesubsetata

2、time3.__a__Creditmemoc.SystemthatintegratesEFTandEDIinformation4.__h__Creditlimitd.Systemthatcontainscustomer-relateddataorganizedinamannertofacilitatecustomerservice,sales,andretention5.__b__Cyclebillinge.Electronictransferoffunds6.__c___FEDIf.Methodofmaintainingaccountsreceivabletha

3、tgeneratesonepaymentsforallsalesmadethepreviousmonth7._n__Remittanceadviceg.Methodofmaintainingcustomeraccountsthatgeneratespaymentsforeachindividualsalestransaction8._j__Lockboxh.Maximumpossibleaccountbalanceforacustomer9._k__Backorderi.Electronicinvoicing10._m__Pickingticketj.Postof

4、ficeboxtowhichcustomerssendpayments11._l__Billofladingk.Documentusedtoindicatestockoutsexistl.Documentusedtoestablishresponsibilityforshippinggoodsviaathirdpartym.Documentthatauthorizesremovalofmerchandisefrominventoryn.Turnarounddocumentreturnedbycustomerswithpayments12.2Whatinternal

5、controlprocedure(s)wouldprovideprotectionagainstthefollowingthreats?a.Theftofgoodsbytheshippingdockworkers,whoclaimthattheinventoryshortagesreflecterrorsintheinventoryrecords.Inventoryclerksshouldcountanddocumentgoods(onpaperorbycomputer)astheyleaveinventorystorage.Shippingpersonnelsh

6、ouldberequiredtocountanddocumentreceiptofgoodsfromthefinishedgoodsstoreroomtoacknowledgeresponsibilityforcustodyofthegoodstransferred.Countinggoodswhentheyarereceivedandwhentheyaresenttoinventorystorageaswellaswhengoodsleaveinventorystorageandaresenttoshippinghelpsmaintaincontroloveri

7、nventory.Reconcilingthetwosetsofcountsmakesitmoredifficultforemployeestostealinventoryasitisreceivedandshipped.b.Postingthesalesamounttothewrongcustomeraccountbecauseacustomeraccountnumberwasincorrectlykeyedintothesystem.Ifthetransactionsarebeingenteredonline,closedloopverificationcou

8、ldbeu