Discuss some of the disadvantages of file processing systems
What will be an ideal response?
File processing systems have several disadvantages, including:
1. Program-data dependence—The program is tied to the underlying data. Whenever the data changes, (in the sense of structurally), then the program must be modified.
2. Duplication of data—Applications are often developed separately, resulting in duplicate data.
3. Limited data sharing—This is closely related to disadvantage 2, since often applications are developed in a silo. So, for example, the accounting department might develop an application which uses some of the same data as another department. However, there is no data sharing, so two sets of data are maintained.
4. Excessive program maintenance and lengthy development times—Since the programmer has to write all of the low-level file I/O for the application, this adds to the complexity of the application. Also, since the program might need maintenance whenever there is a change to the attributes of the data, there is a need for a lot of program maintenance.
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Which of the following statements about the competitive-parity method of budgeting is true?
A) It is the most commonly used bottom-up method for budgeting. B) It works because it relies on dynamic market shares that change annually. C) It is the only top-down budgeting method used to determine promotional budgets. D) It is considered the most logical budgeting method. E) It mirrors the best thinking of others in the business.
Vincent Company purchased merchandise from Liu Company with an invoice price of $300,000 and credit terms of 2/10, n/30. Liu Company's cost for the merchandise was $200,000. Vincent Company paid within the discount period. Assume that both buyer and seller use a perpetual inventory system and the gross method of recording invoices.1. Prepare entries that Vincent should record for (a) the purchase and (b) the cash payment.2. Prepare entries that Liu should record for (a) the sale and (b) the cash collection.3. Assume that the buyer borrowed enough cash to pay the balance on the last day of the discount period at an annual interest rate of 9% and paid it back on the last day of the credit period. Compute how much the buyer saved by following this strategy. (Assume a 365-day year and round
dollar amounts to the nearest cent.) What will be an ideal response?
When faced with an ethical issue in business, people must rely on
A. gut feelings. B. laws enacted by the government. C. the accounting department. D. religious beliefs. E. moral philosophy.
With some exceptions, every portion of every meeting of the Federal Reserve System Board of Governors and other federal administrative agencies must be open to public observation under
A. no federal or state law. B. the Freedom of Information Act. C. the Government-in-the-Sunshine Act. D. the Public Accountability Act.