The document discusses why some organizations continue to use both manual and computerized accounting systems. Younger, more tech-savvy individuals may see computerized systems as faster and more accurate, while older accountants who learned on manual systems may disagree. Additionally, a lack of training can cause reluctance to fully adopt new computerized systems that are not well understood. The document goes on to discuss how technology has helped CPAs by providing accounting software, applications, and devices that save time and money.

1. Running head: THE EFFECTS OF TECHNOLOGY ON THE ACCOUNTING 1
Why do some organizations continue to use both manual and computerized accounting
information systems?
Many younger, more computer-literate individuals might believe that computerized accounting
information systems are faster and perhaps more accurate but there may also be those who cut
their accounting teeth, so to speak, using manual accounting techniques who believe the opposite
to be true. Of course, humans often fear that which they do not understand, so training - or the
lack thereof - may be a reason for organizations being reluctant to go solely to computerized
accounting architectures.
The Effects of Technology on the Accounting Profession
ACC 340

2. Running head: RIORDAN MANUFACTURING
2

3. RIORDAN MANUFACTURING
3
The Effects of Technology on the Accounting Profession
The adage, “Time is money” has never been more true at any point in history than it is
today. For the certified public accountant (CPA), the adage holds even more significance as the
more time a CPA has to spend in a project, the less valuable that project becomes. It also means
less time to devote to the next project. Technology has aided the CPA in numerous ways in
recent years. From accounting software to devices with accounting applications, CPAs have a
variety of new technology to help save time and money. In this paper, I will explore some of the
technologies available to CPAs.
1. What are some of the hardware components of your PC at work? How are they different
from the components of your PC at home?
Remember, providing your initial response to the Discussion Questions and fulfilling
assignments (group or individual) will not be considered as full participation. Participation will
consist of substantive comments that are added to the newsgroup in addition to these
requirements.
My PC at work consists of a Mini-tower HP PC, running Intel Core Duo2 chipset at 3.16GHz,
2GB RAM and a 120GB harddrive. It is uses a 1GB network card to connect to our network
and I have a 22" Widescreen flat panel monitor, a DVD/CD-RW drive, standard keyboard and an
optical mouse. This computer uses an on-board sound card and an integrated graphic adapter.
What are the benefits and limitations of the network being used at your organization?
Our network at work is really small and very manageable. It is also very secure from the outside
intrusions thanks to our SonicWall Firewall. That device keeps everyone out and I have to
sometime punch a hole in the wall for our outside IT guys to VPN in to work on some of our
machines remotely. The Domain Server is not too big for what we need it for and is has the
ability to add more drives when needed. We do not house email on-site. It was cheaper for us to

4. RIORDAN MANUFACTURING
4
turn to RackSpace for that service. At $2.00/email address per month we figured out that an
exchange server with setup would run about $2k and we would have to maintain it, it is a lot
cheaper to outsource it at a total of $50.00/month. We hire an outside IT company to keep us
running smoothly, and I am tasked to interact with them when problems arise. They have a
device onsite that keeps a Virtualized copy of our servers in real-time off-site. The device also
backs up Critical systems (Timberline Accounting) every 15 minutes. So if a problem happens
we are up in no time and may lag only 15 minutes behind! It is great to be so small.
SERVICE REQUEST FLOW CHART
PRODUCTION DEPARTMENT
(Service request from Production Department including suggested time)
R&M (REPAIR & MAINTENANCE) DEPT. (Supervisor)
(The Supervisor makes cost estimates-in duplicate, based on labor and material used.
Labor cost based on man hours used)
PRODUCTION DEPARTMENT
(Department gives approval then one copy returned to R&M)

5. RIORDAN MANUFACTURING
5
Riordan Manufacturing Accounts Receivable
ACC/340

6. Running head: ACCOUNTING INFORMATION SYSTEMS SIMULATION
SUMMARY
6
Riordan Manufacturing Accounts Receivable
Riordan Manufacturing Incorporated is proclaimed to be an industry leader in the market of
plastic injection molding. With facilities throughout the world Riordan can design and create
unique and innovative plastic products that add value to a company’s promotional marketing
strategy. Throughout this paper the subject is to focus on Riordan Manufacturing’s business
processes. The subject of this paper will also identify the five accounting cycles used by Riordan
and provide in-depth process analysis for the accounts receivable cycle and discuss how the
company performs this accounting cycle.
What are the advantages of a relational approach to database design? What are the drawbacks?
When using the relational database, designers do not have to worry about creating a previous
linkage in the database between two different types of data in case this relationship is needed
later on. Since users might find different relationships between different datum along within the
process, while using the relational approach they do not have to be handcuffed to the
relationships already established.

7. ACCOUNTING INFORMATION SYSTEMS SIMULATION SUMMARY 7
Does your firm use a DBMS? Can you tell us about it?
The organization that I work for uses a database management system (DBMS). A DBMS helps
to create database records and access certain information. My organization also uses a DBMS to
query records and to reorganize records into a format that is needed.
Accounting Information Systems Simulation Summary
ACC 340

8. Running head: FAIRFAX RECREATION CENTER 8

9. FAIRFAX RECREATION CENTER 9
Accounting Information Systems Simulation Summary
Some advantages to having the same person performing multiple activities in a particular process is that
person will understand where they left off during the process should they become distracted or need to
step away from the task at hand. Understanding special coding he or she may have set up to aid in
successfully completing the task is also an advantage to having one person handling several duties.
Fairfax Recreation Center
ACC 340

10. Running head: HARDWARE AND SOFTWARE SELECTION 10

11. HARDWARE AND SOFTWARE SELECTION 11
Fairfax Recreation Center
As auditor of Fairfax Recreation Center internal cash controls, there are six principals
that I must consider. These controls include:
1. Delegation of authority and separation of duties: Separation of duties reduces
temptation and misuse of assets.
2. Reconciliation: Occurs by confirming that the cash written records match actual
activity
Hardware and Software Selection
ACC 340

12. Running head: SARBANES-OXLEY ACT ARTICLE ANALYSIS 12

13. SARBANES-OXLEY ACT ARTICLE ANALYSIS 13
Hardware and Software Selection
The accounting cycle boils down to a set of rules used to ensure the accuracy of financial statements
filed or submitted by those in an organization responsible for filing said statements. Mathematical errors
have been significantly reduced thanks to the use of computers and related software applications. Both
hardware and software are essential for integrating the accounts receivable process into the automated
system.
What are the steps in the SDLC? Which is most important? What are the ramifications of
skipping one of these steps?
The SDLC is Systems Development Life Cycle. There are four main steps in the SDLC. The first
step is the planning and investigation. Step one involves investigating the current system,
organizing the systems team, and creating strategic plans for the study. Step two is analysis. Step
two is analyzing the current system to identify needs, strengths, and weaknesses of the current
system.
What is your personal involvement in determining IS requirements?
I am in a unique position in my company in that I have more technical experience than most of
the people in my company. I am the liaison for our external IT Contractors. If we have a
problem, I am the one that initially diagnoses the issue, I call the IT company, they send
someone out to work on it and they report to me when onsite.
Data Tables
Personnel
The table below is the master table for the sales personnel at Martin’s Shoes and consists of general
information about the sales personnel. Included information is the name, address etcetera. The
structure with the data type is given below
Field Name Data type Size Description
Identification Character 25 Primary Key, consisting
of person’s
identification code
Name Character 25 Sales person’s name

14. SARBANES-OXLEY ACT ARTICLE ANALYSIS 14
Address Character 50 Sales person’s physical
address
Gender Character 10 Males or Female
Age Numeric 3 Age of the sales
personnel
Email-address Character 25 Electronic email
address
TelephoneNo Numeric 15 Sales person’s cellular
number
WorkArea Character Sales Person’s assigned
territory

15. SARBANES-OXLEY ACT ARTICLE ANALYSIS 15
University of Phoenix Material
Database Definitions Exercise
Define the following terms related to databases.
a. Field - A column within a table that holds specific pieces of information in a record
______________________________________________________________
_________________________________________________________________________
b. Record -The row within a table that contains specific information related to a person, event
or product______________________________________________________________
Database Tables Exercise
ACC/340

16. SARBANES-OXLEY ACT ARTICLE ANALYSIS 16
Database Tables Exercise
Design Tables
tbl_ ar_orders
column Type Description
invoice_num text Primary Key
date date
customer_id text FK - tbl_ar_approved_customers.customer_id
item_num text FK - tbl_product_inventory.item_number
description text FK - tbl_product_inventory.description
quantity number
unit_price currency FK- tbl_product_inventory.price
quantity_price currency
What is the difference between a general control and an application control?
The difference between general controls and application controls are fairly simple. General
controls are controls that are in place to safe guard the entire computer network or the integrity
of the data it contains. For example, login passwords that require specific lengths, characters or
numbers and are validated by the server operating system to allow access to the domain.
What internal controls can be implemented using information systems to safeguard your
organization’s electronic assets?
Implementation of internal controls using information systems can safeguard an organization’s
electronic assets like Wi-Fi local area networks (WLAN), hardwired network systems, and
microcomputers. WLANs allow users to transmit and receive voice and data using wireless
devices. Virtual Private Networks are internal electronic asset controls used to limit access to
these WLANs. They required the user to provide a security key pass-code to gain network
access and system access.

17. SARBANES-OXLEY ACT ARTICLE ANALYSIS 17
Final Exam
Multiple-Choice Questions
1. The process by which a financial transaction is recorded so that its flow through the system can be
followed is called:
a) Financial shadowing
b) Managerial trace technique
c) Concatenation
d) Audit trail
2. Justifying expenditures for new technologies is especially difficult because:
a) You do not know how many jobs will be affected
b) Expenses are often recurring and are difficult to estimate
c) Many benefits are intangible and are not easily known or measured
d) Justifying a new technology is no different from any other capital budgeting problem
3. The essential steps in performing a systems study are (in order of occurrence):
a) Analysis, design, implementation and initial operation, follow-up
b) Design, planning, follow-up, analysis, and implementation
c) Planning, system specification, analysis, production, implementation
d) Planning, analysis, design, implementation, and follow-up
4. What is the first step to be performed by most organizations in their accounting cycles?
a) Recording business transactions in a journal
b) Preparing a trial balance
c) Recording closing entries in a journal
d) Preparing transaction source documents
e) none of the above
5. Which systems study step is normally performed first?
a) Design
b) Initial operation
c) Follow-up
d) Analysis
e) none of the above
6. The purpose of a company firewall is to:
a) Guard against spoofing
b) Assist the IETF
c) Deny computer hackers access to sensitive data
d) all of the above
7. The term data encryption refers to:
a) Storing data in safe places called “crypts”
b) Transforming data into secret codes
c) Scrambling data in random ways that cannot be unscrambled

18. SARBANES-OXLEY ACT ARTICLE ANALYSIS 18
d) none of these
8. An advantage of an extranet is that:
a) It can disseminate information corporate wide
b) It can be accessed by selected trading partners
c) Users can employ common web browsers to access information in them
d) all of the above
9. Another name for an Internet domain address is its:
a) URL
b) ISP
c) email address
d) IETF
10. Business process reengineering efforts sometimes fail because:
a) Management gets too involved in the process
b) Management is too optimistic regarding its expectations from its implementation
c) Management support can never overcome employee resistance
d) Employees will never accept change
11. The sales process begins with:
a) Placing an order with a vendor
b) A customer order for goods or services
c) Production of goods or services
d) Delivery of goods or services
12. The primary objective in processing revenues is to:
a) Sell as many goods as possible
b) Achieve timely and efficient cash collection
c) Maximize an organization’s sales orders
d) Only sell goods to customers who can pay their bills
13. An important input to the sales process is:
a) A customer sales order
b) The cash forecast
c) Aged accounts receivable information
d) A receiving report
14. Which of the following is not an example of a source document?
a) Receiving report
b) Purchase order
c) Sales order
d) Aging report
15. Inputs to transaction processing systems:
a) Are always in hard copy
b) Are best when input in a graphical format
c) May be in an electronic format when an EDI system is used
d) May never be audio

19. SARBANES-OXLEY ACT ARTICLE ANALYSIS 19
16.Integrated accounting software programs generally include all of the following, except:
a) Graphic reporting capabilities
b) Internet connectivity
c) One standardized chart of accounts
d) The ability to handle multiple companies
17. Enterprise-wide AISs:
a) Almost never pay for themselves
b) Do not include many more features than middle-range accounting software packages
c) Are seldom used by multinational organizations
d) Integrate an organization’s financial functions with its other functional areas
18. Training and change management activities:
a) Take place just before the go live stage of implementation
b) Are most effective when conducted throughout design, go live, and post-implementation follow-up
c) Include technical training only
d) Do not include the design of user interfaces
19. Which of the following software packages is not an example of a middle-range AIS?
a) Great Plains Dynamics
b) MAS 90
c) SAP R/3
d) Solomon
20. Many organizations purchased new AISs during the 1990’s:
a) Because of the need for Year 2000 compliance
b) Because they wanted Internet connectivity
c) In order to take advantage of opportunities for reengineering
d) all of the above
Sarbanes-Oxley Act Article Analysis
ACC 340

20. SARBANES-OXLEY ACT ARTICLE ANALYSIS 20

21. SARBANES-OXLEY ACT ARTICLE ANALYSIS 21
Sarbanes-Oxley Act Article Analysis
The Public Company Accounting Reform, more commonly known as the Sarbanes-Oxley Act of 2002,
or SOX, was enacted in 2002 after dishonesty and corporate fraud by companies such as Enron,
Tyco, Worldcom, and Adelphia Communications overstated their corporate earnings to mislead the
state of their firms’ financial health. The fallout from the scandals ultimately cost investors billions of
dollars, caused the collapse of Enron and Worldcom which also cost employees jobs.
Integrated Accounting Cycle Final Report
ACC/340

22. SARBANES-OXLEY ACT ARTICLE ANALYSIS 22
Integrated Accounting Cycle Final Report
Integrating accounting cycles into a company’s financial life is important and can determine the
success or failure of a company. Accounting cycles need to be incorporated or integrated and
properly followed to make sure that data is enter correctly will benefit a company. The following
report is the findings that the Learning Team A of the Accounting Information System I Class found
when examining the account receivable accounting cycle