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Question : 93. Which of the following errors would cause the Balance Sheet   : 1257826

Accounting

 

93. Which of the following errors would cause the Balance Sheet   columns of a work sheet to be out of balance? 
A. Entering an asset amount in the Income Statement Debit column.
B. Entering a liability amount in the Income Statement Credit column.
C. Entering an expense amount in the Balance Sheet   Debit column.
D. Entering a revenue amount in the Balance Sheet   Debit column.
E. Entering a liability amount in the Balance Sheet   Credit column.

94.  The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following:
1. Office supplies used during the period, $1,200.
2. Expiration of prepaid rent, $700.
3. Accrued salaries expense, $500.
4. Depreciation expense, $800.
5. Accrued service fees receivable, $400. The Adjusted Trial Balance columns total is:  
A.  $80,400.
B.  $84,000.
C.  $85,700.
D.  $85,900.
E.  $87,600.

95. The balances in the unadjusted columns of a work sheet will agree with: 
A. the balances reflected in the company’s financial statements.
B. the balances reflected in the company’s unadjusted trial balance.
C. whatever balances management has decided to report.
D. the balances in the company’s post-closing trial balance.
E. the balances management budgeted for the accounting period.

96. The special account used only in the closing process to temporarily hold the amounts of revenues and expenses before the net difference is added to (or subtracted from) the  retained earnings account is the: 
A. Income Summary account.
B. Closing account.
C. Balance column account.
D. Contra account.
E. Nominal account.

97.K. Canopy, the  stockholder of Canopy Services, Inc., The company paid $5,700 cash in dividends to the owner (sole stockholder).. The entry to close the  dividends account at the end of the year is: 
A. Debit Dividends $5,700; credit Cash, $5,700
B.  Debit  Retained Earnings $5,700; credit  Dividends $5,700
C.  Debit Dividends $5,700; credit  Retained Earnings $5,700
D. Debit  Retained Earnings $5,700, credit Salary Expense $5,700
E.  Debit Income Summary $5,700; credit  Retained Earnings $5,700

98.Tara Westmont, the  stockholder of Tiptoe Shoes, Inc., had annual revenues of $185,000, expenses of $103,700, The company paid $18,000 cash in dividends to the owner (sole stockholder).. The  retained earnings account before closing had a balance of $297,000. The entry to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is: 
A. Debit Retained Earnings $297,000; credit Income Summary $297,000
B.  Debit  Retained Earnings $63,300; credit Income Summary $63,300
C.  DebitIncome Summary $63,300; credit  Retained Earnings $63,300
D. Debit Income Summary $81,300, credit  Retained Earnings $81,300
E.  Debit  Retained Earnings $81,300; credit Income Summary $81,300

99.Tara Westmont, the  stockholder of Tiptoe Shoes, Inc., had annual revenues of $185,000, expenses of $103,700, and the company paid $18,000 cash in dividends to the owner (sole shareholder).. The  retained earnings account before closing had a balance of $297,000. The Net Income for the year is: 
A. $185,000
B.  $63,300
C.  $81,300
D. $360,300
E.  $378,300

100.Tara Westmont, the  stockholder of Tiptoe Shoes, Inc., had annual revenues of $185,000, expenses of $103,700, and the company paid $18,000 cash in dividends to the owner (sole stockholder).. The retained earnings account before closing had a balance of $297,000. The ending  retained  earnings balance after closing is: 
A. $185,000
B.  $63,300
C.  $81,300
D. $360,300
E.  $378,300

101. A company had revenues of $75,000 and expenses of $62,000 for the accounting period. The company paid $8,000 cash in dividends to the owner (sole shareholder).. Which of the following entries could not be a closing entry? 
A. Debit Income Summary $13,000; credit  Retained Earnings $13,000
B. Debit Income Summary $75,000; credit Revenues $75,000.
C. Debit Revenues $75,000; credit Income Summary $75,000.
D. Debit Income Summary $62,000, credit Expenses $62,000.
E. Debit  Retained Earnings $8,000, credit  Dividends $8,000.

102. The following information is available for the Higgins Travel Agency, Inc.. After these closing entries what will be the balance in the  Retained Earnings account?

Net Income……………………$42,500

Retained earnings……130,000

Dividends………12,000

A. $ 75,500.
B. $184,500.
C. $99,500.
D. $160,500.
E. $130,000.

 

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July 1, 2023
    

The assignment revolves around the Case Study, which may be found as a separate PDF document in the Resources section of the subject Interact site.

Objective

To apply and consolidate skills acquired in the requirement and analysis disciplines through analysis of a simple case study, and to express the results through the relevant UML diagrams.

Tasks

Part A - Use Cases (25 marks)

  1. Perform a requirements analysis for the Case Study. Express the results using the following artefacts:
    1. A use case diagram for the functional requirements of the entire system, accompanied by:
    2. Short use case descriptions for all use cases.
  2. Select the most essential (critical core) use case in the system, and produce a full use case description for it .
  3. Produce an activity diagram that expresses the workflow for that use case.

Part B - System-wide/Non-functional Requirements (15 marks)

  1. Produce a system-wide (non-functional) requirement document that documents the architectural requirements the system must address.

Part C - Use Case Realization (30 marks)

  1. Develop a domain model for the Case Study. Express your model with a class diagram, showing any inheritance and compositional relationships.
  2. Develop a use case realization showing the sequence of messages involved for the use case selected for the full description in Part A. Express this use case realization in a communication diagrams. Use the GRASP concept of a Controller class to coordinate the use case.
  3. Translate the communication diagram produced for Task 6 into an equivalent sequence diagram.

Part D - Analysis Classes(10 marks)

  1. Prepare a summary analysis class diagram showing the attributes and methods required by problem domain classes involved in the use case realized in Part C.

Part E - Object Interactions (10 marks)

  1. Prepare operation specifications for the two most complex methods contained in one of the nominated objects specified for the Case Study.

Part F - Object State (10 marks)

  1. Create a state diagram for the object chosen for Part E. Nominated objects will be listed in the Case Study.

Rationale

This assignment elicits performance of taught skills in the architecture and design areas relevant to the following learning objectives:

  • be able to analyse and validate system requirements;
  • be able to produce and validate analysis and design models for a system;
  • be able to demonstrate use of a CASE tool to document the models in a system.

Marking criteria

Use Cases

  • Is a correct concept of use cases demonstrated?
  • Are sensible use cases identified?
  • Are all use cases identified?
  • Are any extraneous use cases included?
  • Is correct UML syntax used (system box, actors,use cases, extends/includes)?
  • Are all use cases described briefly?
  • Do use cases have sensible names (identifies intent with verb)?
  • Are the short use case descriptions sensible/correct?
  • Are the most critical and important use cases correctly identified?
  • Are normal and alternate flows identified in the full use case description?
  • Are pre-conditions and post-conditions identified in the full use case description?
  • Is the full use case description consistent with the case study?
  • Is the activity diagram consistent with full use case descriptions?
  • Does the activity diagram use correct UML syntax?

System-wide/Non-functional Requirements

  • Are all system-wide/non-functional requirements identified?
  • Are sensible inferences from the system-wide requirements discussed?
  • Are business rules identified and described?
  • Are all domain objects identified?
  • Are any extraneous objects included?
  • Are inheritance relationships correctly identified?
  • Are composition/aggregation relationships correctly identified?

Use Case Realizations

  • Is there a coherent sequence of messages?
  • Are the messages consistent with Domain model?
  • Does the message sequence support the use case as described?
  • Does the communication diagram use correct UML syntax?
  • Is the sequence diagram consistent with the communication diagram?
  • Is there a coherent sequence of messages (no miracles)?
  • Is the sequence diagram consistent with the domain model?
  • Does the sequence diagram support the use case as described?
  • Does the sequence diagram use correct UML syntax?

Summary Analysis Class Diagram

  • Is the summary analysis class diagram consistent with the use case realization?
  • Is the summary analysis class diagram consistent with the domain model?
  • Are all methods required by use case realizations identified?
  • Are all attributes necessary to support methods identified?
  • Does the summary analysis class diagram use correct UML syntax?

Operation Specification

  • Is the operation specification consistent with the use case realization?
  • Is the operation specification consistent with the domain model?
  • Are pre-conditions identified and specified?
  • Are post-conditions identified and specified?
  • Are parameter types and rangesspecified?
  • Is business logic specified?

State Diagram

  • Is a correct concept of states and transitions displayed?
  • Is the state diagram consistent with the use case realization?
  • Are sensible additional transitions identified?
default image
July 1, 2023
    

The assignment revolves around the Case Study, which may be found as a separate PDF document in the Resources section of the subject Interact site.

Objective

To apply and consolidate skills acquired in the requirement and analysis disciplines through analysis of a simple case study, and to express the results through the relevant UML diagrams.

Tasks

Part A - Use Cases (25 marks)

  1. Perform a requirements analysis for the Case Study. Express the results using the following artefacts:
    1. A use case diagram for the functional requirements of the entire system, accompanied by:
    2. Short use case descriptions for all use cases.
  2. Select the most essential (critical core) use case in the system, and produce a full use case description for it .
  3. Produce an activity diagram that expresses the workflow for that use case.

Part B - System-wide/Non-functional Requirements (15 marks)

  1. Produce a system-wide (non-functional) requirement document that documents the architectural requirements the system must address.

Part C - Use Case Realization (30 marks)

  1. Develop a domain model for the Case Study. Express your model with a class diagram, showing any inheritance and compositional relationships.
  2. Develop a use case realization showing the sequence of messages involved for the use case selected for the full description in Part A. Express this use case realization in a communication diagrams. Use the GRASP concept of a Controller class to coordinate the use case.
  3. Translate the communication diagram produced for Task 6 into an equivalent sequence diagram.

Part D - Analysis Classes(10 marks)

  1. Prepare a summary analysis class diagram showing the attributes and methods required by problem domain classes involved in the use case realized in Part C.

Part E - Object Interactions (10 marks)

  1. Prepare operation specifications for the two most complex methods contained in one of the nominated objects specified for the Case Study.

Part F - Object State (10 marks)

  1. Create a state diagram for the object chosen for Part E. Nominated objects will be listed in the Case Study.

Rationale

This assignment elicits performance of taught skills in the architecture and design areas relevant to the following learning objectives:

  • be able to analyse and validate system requirements;
  • be able to produce and validate analysis and design models for a system;
  • be able to demonstrate use of a CASE tool to document the models in a system.

Marking criteria

Use Cases

  • Is a correct concept of use cases demonstrated?
  • Are sensible use cases identified?
  • Are all use cases identified?
  • Are any extraneous use cases included?
  • Is correct UML syntax used (system box, actors,use cases, extends/includes)?
  • Are all use cases described briefly?
  • Do use cases have sensible names (identifies intent with verb)?
  • Are the short use case descriptions sensible/correct?
  • Are the most critical and important use cases correctly identified?
  • Are normal and alternate flows identified in the full use case description?
  • Are pre-conditions and post-conditions identified in the full use case description?
  • Is the full use case description consistent with the case study?
  • Is the activity diagram consistent with full use case descriptions?
  • Does the activity diagram use correct UML syntax?

System-wide/Non-functional Requirements

  • Are all system-wide/non-functional requirements identified?
  • Are sensible inferences from the system-wide requirements discussed?
  • Are business rules identified and described?
  • Are all domain objects identified?
  • Are any extraneous objects included?
  • Are inheritance relationships correctly identified?
  • Are composition/aggregation relationships correctly identified?

Use Case Realizations

  • Is there a coherent sequence of messages?
  • Are the messages consistent with Domain model?
  • Does the message sequence support the use case as described?
  • Does the communication diagram use correct UML syntax?
  • Is the sequence diagram consistent with the communication diagram?
  • Is there a coherent sequence of messages (no miracles)?
  • Is the sequence diagram consistent with the domain model?
  • Does the sequence diagram support the use case as described?
  • Does the sequence diagram use correct UML syntax?

Summary Analysis Class Diagram

  • Is the summary analysis class diagram consistent with the use case realization?
  • Is the summary analysis class diagram consistent with the domain model?
  • Are all methods required by use case realizations identified?
  • Are all attributes necessary to support methods identified?
  • Does the summary analysis class diagram use correct UML syntax?

Operation Specification

  • Is the operation specification consistent with the use case realization?
  • Is the operation specification consistent with the domain model?
  • Are pre-conditions identified and specified?
  • Are post-conditions identified and specified?
  • Are parameter types and rangesspecified?
  • Is business logic specified?

State Diagram

  • Is a correct concept of states and transitions displayed?
  • Is the state diagram consistent with the use case realization?
  • Are sensible additional transitions identified?
default image
July 1, 2023
    

The assignment revolves around the Case Study, which may be found as a separate PDF document in the Resources section of the subject Interact site.

Objective

To apply and consolidate skills acquired in the requirement and analysis disciplines through analysis of a simple case study, and to express the results through the relevant UML diagrams.

Tasks

Part A - Use Cases (25 marks)

  1. Perform a requirements analysis for the Case Study. Express the results using the following artefacts:
    1. A use case diagram for the functional requirements of the entire system, accompanied by:
    2. Short use case descriptions for all use cases.
  2. Select the most essential (critical core) use case in the system, and produce a full use case description for it .
  3. Produce an activity diagram that expresses the workflow for that use case.

Part B - System-wide/Non-functional Requirements (15 marks)

  1. Produce a system-wide (non-functional) requirement document that documents the architectural requirements the system must address.

Part C - Use Case Realization (30 marks)

  1. Develop a domain model for the Case Study. Express your model with a class diagram, showing any inheritance and compositional relationships.
  2. Develop a use case realization showing the sequence of messages involved for the use case selected for the full description in Part A. Express this use case realization in a communication diagrams. Use the GRASP concept of a Controller class to coordinate the use case.
  3. Translate the communication diagram produced for Task 6 into an equivalent sequence diagram.

Part D - Analysis Classes(10 marks)

  1. Prepare a summary analysis class diagram showing the attributes and methods required by problem domain classes involved in the use case realized in Part C.

Part E - Object Interactions (10 marks)

  1. Prepare operation specifications for the two most complex methods contained in one of the nominated objects specified for the Case Study.

Part F - Object State (10 marks)

  1. Create a state diagram for the object chosen for Part E. Nominated objects will be listed in the Case Study.

Rationale

This assignment elicits performance of taught skills in the architecture and design areas relevant to the following learning objectives:

  • be able to analyse and validate system requirements;
  • be able to produce and validate analysis and design models for a system;
  • be able to demonstrate use of a CASE tool to document the models in a system.

Marking criteria

Use Cases

  • Is a correct concept of use cases demonstrated?
  • Are sensible use cases identified?
  • Are all use cases identified?
  • Are any extraneous use cases included?
  • Is correct UML syntax used (system box, actors,use cases, extends/includes)?
  • Are all use cases described briefly?
  • Do use cases have sensible names (identifies intent with verb)?
  • Are the short use case descriptions sensible/correct?
  • Are the most critical and important use cases correctly identified?
  • Are normal and alternate flows identified in the full use case description?
  • Are pre-conditions and post-conditions identified in the full use case description?
  • Is the full use case description consistent with the case study?
  • Is the activity diagram consistent with full use case descriptions?
  • Does the activity diagram use correct UML syntax?

System-wide/Non-functional Requirements

  • Are all system-wide/non-functional requirements identified?
  • Are sensible inferences from the system-wide requirements discussed?
  • Are business rules identified and described?
  • Are all domain objects identified?
  • Are any extraneous objects included?
  • Are inheritance relationships correctly identified?
  • Are composition/aggregation relationships correctly identified?

Use Case Realizations

  • Is there a coherent sequence of messages?
  • Are the messages consistent with Domain model?
  • Does the message sequence support the use case as described?
  • Does the communication diagram use correct UML syntax?
  • Is the sequence diagram consistent with the communication diagram?
  • Is there a coherent sequence of messages (no miracles)?
  • Is the sequence diagram consistent with the domain model?
  • Does the sequence diagram support the use case as described?
  • Does the sequence diagram use correct UML syntax?

Summary Analysis Class Diagram

  • Is the summary analysis class diagram consistent with the use case realization?
  • Is the summary analysis class diagram consistent with the domain model?
  • Are all methods required by use case realizations identified?
  • Are all attributes necessary to support methods identified?
  • Does the summary analysis class diagram use correct UML syntax?

Operation Specification

  • Is the operation specification consistent with the use case realization?
  • Is the operation specification consistent with the domain model?
  • Are pre-conditions identified and specified?
  • Are post-conditions identified and specified?
  • Are parameter types and rangesspecified?
  • Is business logic specified?

State Diagram

  • Is a correct concept of states and transitions displayed?
  • Is the state diagram consistent with the use case realization?
  • Are sensible additional transitions identified?
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