Accounting Information System Chapter 12 ed 12

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1、SUGGESTEDANSWERSTOTHEPROBLEMS12.1Matchthetermintheleftcolumnwithitsdefinitionintherightcolumn.1.__d__CRMsystema.Documentusedtoauthorizereducingthebalanceinacustomeraccount2.__g_Open-invoicemethodb.Processofdividingcustomeraccountmasterfileintosubsetsandpreparinginvoicesforonesubsetatatime3.__a__C

2、reditmemoc.SystemthatintegratesEFTandEDIinformation4.__h__Creditlimitd.Systemthatcontainscustomer-relateddataorganizedinamannertofacilitatecustomerservice,sales,andretention5.__b__Cyclebillinge.Electronictransferoffunds6.__c___FEDIf.Methodofmaintainingaccountsreceivablethatgeneratesonepaymentsfor

3、allsalesmadethepreviousmonth7._n__Remittanceadviceg.Methodofmaintainingcustomeraccountsthatgeneratespaymentsforeachindividualsalestransaction8._j__Lockboxh.Maximumpossibleaccountbalanceforacustomer9._k__Backorderi.Electronicinvoicing10._m__Pickingticketj.Postofficeboxtowhichcustomerssendpayments1

4、1._l__Billofladingk.Documentusedtoindicatestockoutsexistl.Documentusedtoestablishresponsibilityforshippinggoodsviaathirdpartym.Documentthatauthorizesremovalofmerchandisefrominventoryn.Turnarounddocumentreturnedbycustomerswithpayments12.2Whatinternalcontrolprocedure(s)wouldprovideprotectionagainst

5、thefollowingthreats?a.Theftofgoodsbytheshippingdockworkers,whoclaimthattheinventoryshortagesreflecterrorsintheinventoryrecords.Inventoryclerksshouldcountanddocumentgoods(onpaperorbycomputer)astheyleaveinventorystorage.Shippingpersonnelshouldberequiredtocountanddocumentreceiptofgoodsfromthefinishe

6、dgoodsstoreroomtoacknowledgeresponsibilityforcustodyofthegoodstransferred.Countinggoodswhentheyarereceivedandwhentheyaresenttoinventorystorageaswellaswhengoodsleaveinventorystorageandaresenttoshippinghelpsmaintaincontroloverinventory.Reconcilingthetwosetsofcountsmakesitmoredifficultforemployeesto

7、stealinventoryasitisreceivedandshipped.b.Postingthesalesamounttothewrongcustomeraccountbecauseacustomeraccountnumberwasincorrectlykeyedintothesystem.Ifthetransactionsarebeingenteredonline,closedloopverificationcouldbeu