Accounting Information Systems 2nd Edition Richardson Solutions Manual
Accounting Information Systems 2nd Edition Richardson Solutions Manual
Accounting Information Systems 2nd Edition Richardson Solutions Manual
https://testbankfan.com/download/accounting-information-systems-2nd-edition-richard
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CHAPTER 2
1. Activity Models
2. Structure Models
F. Appendix A: Flowcharts
1. Introduction
2. Basic elements of Data Flow Diagrams
3. Example
4. Best practices
This chapter starts the business processing modeling/business analyst material that will continue through
chapters 3, 4, 5, 6, 7 and 8. It sets the context and the importance of business process modeling to
accountants.
I find that most students recognize the various roles that accountants play in business from other
accounting courses. For this course, it is important to emphasize the various business management
support roles and how developing business analysis skills can help prepare them for those roles.
I also find that most students have some familiarity with business process documentation—especially the
use of documentation to train new workers—but they have limited knowledge of business process
models, business rules, organization charts or strategic plans. This provides an opportunity to tie together
accountants’ roles, business documentation, and the importance of developing business analysis skills. To
help enterprises optimize business processes, the accountant needs to understand those processes.
Business process documentation helps establish process requirements as well as describe the way those
processes are currently performed. Business analysis then involves gathering and articulating the
fundamental requirements for those processes, validating those requirements, and evaluating
improvements to the processes to optimize performance. This helps students understand that business
models play an important role in business analysis and leads into the discussion of activity models.
The text explores two basic types of models, structure models and activity models. At this point, a simple
illustration helps explain the difference between the two types of models. Structure models are like a map
and activity models are like the directions for traveling.
The text uses the Business Process Modeling Notation for activity models, but the students should
understand that BPMN is similar in most respects to flowcharting. BPMN emphasizes the importance of
events that trigger subsequent action (somewhat like business events trigger accounting activity). As I
review the building blocks for BPMN activity models, I like to point out that activity modeling is a skill
9
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Education.
Accounting Information Systems
The introduction to BPMN now includes a discussion of the token concept. A token is created by a start
event and must continue through the model until it is consumed by an end event. I discuss this concept
here and then revisit it in chapters 5, 6, and 7. The token concept also helps describe what the various
gateway types do. For example, an exclusive gateway only directs the token, but a parallel gateway
creates new tokens for the various paths exiting the gateway and consumes tokens entering the merging
gateway.
Additions to this chapter include event and task types, repeating activities, and data objects (and data
stores). Again, these topics are introduced here and revisited in chapters 5, 6, and 7. The data objects help
tie the BPMN models to UML class models, since the data objects should reflect UML classes or
combinations of classes that occur in many documents.
After reviewing the basic building blocks, I find it useful to break the students into small groups and have
one student describe some activity that the other student will them model using BPMN. For example, they
could describe how they got to class on that day, how they bought lunch at a fast food restaurant, how
they checked their email before class, etc. You can then select a few groups to put their diagrams on the
board. That allows you to discuss the results of the exercise and also begin stressing some of the BPMN
best practices, such as using verb phrases, identifying the start and end of the process, avoiding distracting
detail, and achieving a clear picture of the activities.
10
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
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having conquered the valley of the Nile, his lieutenant Amrou
suggested to him the formation of a canal direct from Suez to
Pelusium; but,” continues Monsieur Dupin, “was it likely that the
man (Amrou) who was guilty of burning the Alexandrian library,
should possess sufficient capacity to carry out so grand an idea.”
Now there are here almost as many errors as words. First, the
Emir Omar never did conquer the valley of the Nile. Secondly, he
could not have rejected the idea of the construction of a canal
from Suez to Pelusium, for the very good reason that the canal
already existed; and lastly, he did not burn the Ptolomean library
of Alexandria, as it had been destroyed two centuries and a half
previously.
[16] This literal translation from the passage in Arabic is due to
Silvestre de Sacy. G. Heyne, in his Opuscula Academica,
explains concisely all the vicissitudes the Alexandrian Library
underwent.
[17] Mémoire de C. Langlès, Magasin Encyclopédique, 1799, Vol.
III.
[18] Martinus Polonus died about the year 1270, that is to say 184
years after Marianus. His remarks on Pope Joan are not fit for
transcription.
[19] Familier éclaircissement de la question si une femme a été
assise au siège Papal de Rome: Amsterdam 1747, in 8ᵛᵒ.
[20] In his dissertation De nummo argenteo, Benedicti III.: Rome
1749, in 4ᵗᵒ.
[21] Inserted in vol. II. part 1. of the Rerum Italicarum Scriptores.
[22] Annales de Philosophie Chrétienne: Février 1863.
[23] This decree of the council is delivered in terms sufficiently
damaging to the reputation of the convent of which Eloisa was
prioress: “In communi audientiâ conclamatum est super
enormitate et infamiâ cujusdam monasterii sanctimonialium quod
dicitur Argentolium in quo paucæ moniales multiplici infamiâ ad
ignominiam sui ordinis degentes, multo tempore spurcâ et infami
conversatione omnem ejusdem loci affinitatem fœdaverant.”
(Gallia Christiana, Vol. VII. p. 52.)
[24] Dulcius mihi semper exstitit amicæ vocabulum aut si non
indigneris, concubinæ vel scorti. Charius mihi et dignius videretur
tua dici meretrix quam Augusti imperatrix.
[25] The rest is better left in Latin: “Concupiscentia te mihi potius
quam amicitia sociavit, libidinis ardor potius quam amor. Ubi igitur
quod desiderabas cessavit, quicquid propter hoc exhibebas
pariter evanuit.”
[26] Frustra utrumque geritur quod amore Dei non agitur. In omni
autem Deus scit, vitæ meæ statu, te magis adhuc offendere
quam Deum vereor. Tibi placere amplius quam ipsi appeto. Tua
me ad religionis habitum jussio, non divina traxit dilectio. Vide
quam infelicem et omnibus miserabiliorem ducam vitam, si tanta
hic frustra substineo: nihil habitura remunerations in futuro!!
[27] M. Lenoir, at the time of the publication of his work, was the
keeper of the Musée des petits Augustins, in Paris.
[28] Annales archéologiques de Didron, 1846. p. 12.
[29] Lettres d’Abailard et d’Héloïse traduite sur les manuscrits de
la Bibliothèque Royale par E. Oddoul, avec une préface par
Monsieur Guizot Paris 1839, gr. in 8ᵒ, gravures.
[30] It was taken down 1861 and a plaister statue of Tell erected
in its place.
[31] L’illustre Châtelaine des environs de Vaucluse; dissertation et
examen critique de la Laure de Pétrarque. Paris 1842, in 8ᵛᵒ.
[32] As already stated, a large tablet was carried before her on
which her alleged crimes were inscribed.
[33] Namely: Mémoire tiré des archives de Chateaubriand par feu
le Président Ferrand.
[34] Mignet, Amédée Pichot, and W. Stirling.
M. Gachard has rather given the rein, we believe, to his
imagination, and adopts the legend of the funeral obsequies. We
shall see how triumphantly M. Mignet rebuts it.
[35] It was the Venetian, Frederic Badouaro, who conceived the
comical idea of representing Giovanni Torriano as a simple
clockmaker. Cardanus, in book XVII. of his work De Artibus,
mentions a wonderful piece of mechanism constructed by
Torriano.
[36] Henry Coiffier de Ruzé d’Effiat, Marquis de Cinq-Mars,
beheaded at Lyons in 1642 by order of Richelieu. He was secretly
married to Marion Delorme.
[37] The author of this letter adds in a note: “The Marquis of
Worcester, who is considered by the English to be the inventor of
the steam-engine, appropriated to himself the discovery of
Salomon de Caus and inserted it in a book entitled Century of
Inventions, published in 1663.”
[38] Some very interesting details on Salomon de Caus and on
the honourable appointments he held until his death may be
found in a work of M. L. Dussieux: Les Artistes Français à
l’Étranger, Paris 1856.
[39] Only a very few of the innumerable Histories and Biographies
of Charles V. will be mentioned here.
Transcriber’s Notes:
Variations in spelling and hyphenation are retained.
Perceived typographical errors have been changed.
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