Page 136 - Accounting Information Systems

CHAPT E R 2 Introduction to Transaction Processing 107

accounts payable record and creates a record in the digi- Land
tal cash disbursements journal. A data processing clerk Accounts Payable
then sends the check to the Cash Disbursement depart-
Wages Payable
ment where it is approved, signed, and distributed to the
Taxes Payable
supplier. The check copy is filed in the Cash Disburse-
Notes Payable
ments department.
Bonds Payable
Required
Common Stock
Prepare a data flow diagram and a system flowchart of
Paid-In Capital in Excess of Par
the expenditure cycle procedures previously described.
Treasury Stock
Retained Earnings
18. CODING SCHEME
Sales
Devise a coding scheme using block and sequential
Sales Returns and Allowances
codes for the following chart of accounts for Jensen
Dividend Income
Camera Distributors.
Cost of Goods Sold
Cash
Wages Expense
Accounts Receivable
Utility Expense
Office Supplies Inventory
Office Supplies Expense
Prepaid Insurance
Insurance Expense
Inventory
Depreciation Expense
Investments in Marketable Securities
Advertising Expense
Delivery Truck
Fuel Expense
Accumulated Depreciation—Delivery Truck
Interest Expense
Equipment
Accumulated Depreciation—Equipment
19. CODING SCHEME
Furniture and Fixtures
Devise a coding scheme for the warehouse layout
Accumulated Depreciation—Furniture and Fixtures
shown in Problem 19. Be sure to use an appropriate
Building coding scheme that allows the inventory to be located
Accumulated Depreciation—Building efficiently from the picking list.

PROBLEM 19: CODING SCHEME

WAREHOUSE LAYOUT
Three warehouse locations—Warehouses 1, 2, and 3
Each warehouse is organized by aisles.

Aisle A

Aisle B
Aisle C
Aisle D

Aisle E

(continued)