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Chapter 08
REA Modeling
C. Both focus on a very small, well-defined group of important business events and often
process data in batches
D. Neither focus on a very small, well-defined group of important business events nor often
process data in batches
A. Highly aggregated.
8-1
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McGraw-Hill Education.
3. In view-driven accounting information systems, internal controls are often:
A. Protective.
B. Expensive.
4. In contrast with view-driven AIS, event-driven accounting information systems focus on:
A. Business processes.
B. Journal entries.
C. Ledger accounts.
D. All of these.
5. Data in a view-driven AIS are often stored in multiple places, such as:
A. Journals.
B. Ledgers.
6. In a view-driven AIS, where you would expect to see stored data about product quality?
A. In the journal
B. In the ledger
8-2
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7. Which of the following pieces of data would you expect to find in an event-driven AIS, but not
in a view-driven AIS?
A. Accounts to debit
B. Accounts to credit
D. All of these
8. View-driven AIS are designed to support a particular way of looking at the data they contain.
Which of the following is not a view commonly supported by a view-driven AIS?
A. Balance sheet
B. Income statement
9. A company wants to prepare a schedule of assets that separates current and long-term
assets, as well as reports relevant dollar amounts. Which type of AIS could the company use
to prepare such a schedule?
A. View-driven
B. Event-driven
8-3
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10. View-driven accounting information systems often foster the idea of stovepiping in
organizations. Which of the following is an example of stovepiping?
C. Both all department heads meet to discuss company strategy and a sales representative
quotes a price that is less than cost are examples of stovepiping.
D. Neither all department heads meet to discuss company strategy nor a sales representative
quotes a price that is less than cost is an example of stovepiping.
11. An accounting information system captures data that are eventually grouped by account, and
then used to prepare general purpose financial statements. The system could be described
as:
A. A view-driven AIS.
B. An event-driven AIS.
12. Information technology controls, such as a password rotation policy, can be used in:
A. View-driven AIS.
B. Event-driven AIS.
8-4
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McGraw-Hill Education.
13. Which of the following statements about view- and event-driven AIS is most true?
C. Both the two are differentiated by the presence or absence of information technology and
the two are differentiated by the use of paper or electronic documents are true.
D. Neither the two are differentiated by the presence or absence of information technology
nor the two are differentiated by the use of paper or electronic documents is true.
14. View-driven AIS have been criticized because their data are often outdated. Which of the
following journal entries for the purchase of inventory best illustrates that criticism?
15. A journal entry in a view-driven AIS debits equipment for $10,000, credits cash for $2,000 and
credits notes payable for $8,000. Which of the following pieces of data would you expect to
see in an event-driven AIS but not in the view-driven AIS?
C. Both the transaction date and the expected life of the equipment
D. Neither the transaction date nor the expected life of the equipment
8-5
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McGraw-Hill Education.
16. The accounting cycle comprises ten steps. In which step would you expect to find a
difference between view-driven and event-driven AIS?
A. Analyze transactions.
17. Consider the following REA diagram as you respond to the question:
A. Resource
B. Event
C. Internal agent
D. External agent
8-6
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18. Consider the following REA diagram as you respond to the question:
A. Resource
B. Event
C. Internal agent
D. External agent
8-7
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McGraw-Hill Education.
19. Consider the following REA diagram as you respond to the question:
8-8
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20. Consider the following REA diagram as you respond to the question:
A. Cardinalities
C. Internal controls
D. Relationship descriptors
8-9
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McGraw-Hill Education.
21. Consider the following REA diagram as you respond to the question:
A. One
B. Two
C. Three
D. Four
8-10
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McGraw-Hill Education.
22. Consider the following REA diagram as you respond to the question:
A. Vendor
B. Purchasing agent
8-11
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23. Consider the following REA diagram as you respond to the question:
A. Vendor
B. Purchasing agent
8-12
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24. Consider the following REA diagram as you respond to the question:
Which of the following statements about the REA model is least true?
D. Purchasing agents and vendors have no relationship outside the context of a "purchase
supplies" transaction.
8-13
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25. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
In a REA model of the case, how many boxes would you expect to see in the second column?
A. One
B. Two
C. Three or four
8-14
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26. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
In a REA model of the case, events would include:
A. Sign contract
B. Assign employees
C. Bill customer
D. All of these
8-15
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27. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
How many agents would be depicted in the rightmost column of a REA model of the case?
A. One
B. Two
C. Three
8-16
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McGraw-Hill Education.
28. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
A REA model of the case would include ___ resources.
A. Zero
B. One or two
C. Three or four
8-17
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29. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
The smallest possible number of internal agents in the third column of a REA model of the
case is:
A. One
B. Two
C. Three
D. None. Internal agents do not appear in the third column of a REA model.
8-18
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McGraw-Hill Education.
30. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
How many external agents would be depicted in the first column of a REA model of the
case?
A. Zero
B. One
C. Two
D. Three
8-19
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McGraw-Hill Education.
31. Consider the following short case as you respond to the next nine questions:
ABC Consulting's employees include management, consultants and office staff. The company
accepts engagements related to internal control design and evaluation, as well as enterprise
risk management plans. A customer can purchase the two services independently of one
another. The office staff bills clients on a monthly basis with terms of 2/10, n/30. All
consulting clients must sign a contract, which is also signed by an ABC manager. One
member of ABC's management team assigns at least one consultant to work with the
customer until the engagement is complete. Consultants can be assigned to multiple
engagements simultaneously, but every consultant must always be working on at least one
engagement. Each client may have only one contract with ABC at a time.
In a REA model of the case, the cardinalities between the "assign employees" event and the
agent "employees" would be:
D. None of these
8-20
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with Unrelated Content
The Project Gutenberg eBook of Piccole anime
This ebook is for the use of anyone anywhere in the United
States and most other parts of the world at no cost and with
almost no restrictions whatsoever. You may copy it, give it away
or re-use it under the terms of the Project Gutenberg License
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eBook.
Language: Italian
PICCOLE ANIME
MILANO
1890
[pg!006]
Proprietà letteraria.
MILANO — TIP. LOMBARDI VIA FIORI OSCURI 7
[pg!007]
INDICE
A UN POETA
UNA FIORAIA
GIUOCHI
CANITUCCIA
PROFILI
ALLA SCUOLA
NEBULOSE
MODA
PERDIZIONE
GLI SPOSTATI
SALVAZIONE
[pg!008]
[pg!009]
A UN POETA
[pg!010]
[pg!011]
..........
a un poeta.
Matilde Serao.
[pg!018]
[pg!019]
Date lilia.......
Spina de pesce,
[pg!034]
[pg!035]
Era una grande casa di provincia, con un portone sempre
chiuso, quello nobile, pei signori, che vi davano un forte picchio col
battente — e un portone sempre spalancato, quello dove passavano
i carri di grano, di vino, di carbone, di pasta. Sopra, gli stanzoni
vasti, alti di soffitto, con le travi foderate di carta fiorata, coi muri
dipinti di giallo chiaro o di lilla pallido. Alle finestre grandi e profonde,
invece delle portiere di merletto, quelle strette tendine di mussola
bianca, attaccate ai vetri. Mobili antichi e anneriti: scrivanie larghe,
coperte di [pg!036] incerata nera, dai cassetti profondi; divani
lunghi, angolosi, foderati di lana verde e come imbottiti di spini;
armadii larghi quanto una parete, che si serravano con un piccolo
catenaccio. Nelle cornici nere e tarlate certi quadri sanguinolenti: la
battaglia di Solferino, Mazeppa, Marco Botzari — e certe incisioni
sbiadite che rappresentavano il Tempio di Serapide a Pozzuoli, la Via
dei Sepolcri a Pompei. Per ornamento, sui cassettoni, sotto le
campane di cristallo, certi santi vecchi, vestiti da frati cappuccini. Il
salone aveva le imposte sbarrate, immerso nella oscurità, proibito ai
bambini; del resto, chiuso a chiave, aperto solo quando veniva una
visita ufficiale.
Dalle otto del mattino alle due del pomeriggio, la casa era
tranquilla e silenziosa, perchè i bimbi erano a scuola. A tavola il
pispiglio era dominato da un appetito formidabile, appetito di
bambini sani, grassi, forti: dopo, a dormire sino alle quattro, siesta
obbligatoria di provincia. Dalle quattro alle cinque studiavamo
[pg!037] quelle poche lezioni per il domani: alle cinque....
Alle cinque era la rottura delle file, la libertà, lo scoppio, la
rivoluzione, i diavoli scatenati per la casa. Erano inutili le
ammonizioni, le minacce, gli schiaffi: l’uno piangeva e gli altri
ridevano, dopo un momento rideva anche lo schiaffeggiato. Le
mamme, le nonne, le zie si disperavano, si chiudevano in cucina, si
rifugiavano nella cappella. Agli otto bambini di casa — da sei a
dodici — se ne univano altri sette od otto, piccoli parenti e piccoli
amici, che arrivavano condotti dalle serve. Diventavamo un piccolo
popolo di creature bionde o brune, insolenti di salute, dalle gambe
grassotte, e nude, dalle guance dure e colorite, dai polmoni
fortissimi. Piccolo popolo turbolento, sfrenato, che si allargava
attraverso la casa e ne prendeva possesso in tutti gli angoli, in tutti i
recessi. Avevamo allora per noi i cameroni vuoti dove si stendeva il
bucato nei giorni di pioggia; le larghe terrazze sotto il sole, a cui
[pg!038] arrivavamo, arrampicandoci per le ripide scalette di legno;
la grande loggia del primo piano, piena di maggiorana e di basilico;
avevamo la dispensa del cortile dove si conservavano i salami e i
formaggi; avevamo i granai, festa della nostra infanzia, dove
rotolavamo giù dalle montagne di grano, dove affondavamo nelle
montagne di granone, dove mangiavamo l’uva secca e le mele
acerbe. Era una corsa attraverso le stanze, un precipizio per le scale
e le scalette, un galoppo di puledri sull’asfalto, una tromba
rumoreggiante, squillante, ridente, attraverso la malinconia della
casa.
Il preferito fra i giuochi, come dappertutto, eri a
capinnascondere. Con molta gravità ci mettevamo in cerchio nella
stanza da pranzo e tiravamo a sorte, quello che doveva star sotto.
Se capitava a una bambina, faceva il muso e se ne andava
borbottando a mettersi in un angolo, col viso rivolto al muro, con gli
occhi chiusi per non vedere; se era un maschio, faceva il disinvolto e
il sicuro di sè. Dopo [pg!039] esserci assicurati che quello sotto non
poteva vederci, partivamo in punta di piedi, in gruppi di due, di tre,
per nasconderci: ed era una ricerca muta e nervosa, inquieta e
taciturna, di un nascondiglio impossibile. Bisognava trovare presto e
bene: avere astuzia e audacia; avere fantasia e attività. Vi era il
giuocatore egoista, che trovato un nascondiglio per sè, ne cacciava
gli altri, col pretesto che facevano rumore e che lo scoprivano; vi era
il giuocatore immaginoso, che si ficcava negli armadi, fra le
materasse, senza respirare, sorridendo in quella soffocazione; vi era
il giuocatore incerto, che girava tutta la casa, senza trovare un
cantuccio soddisfacente; vi era quello audace che si metteva
semplicemente dietro una porta, dietro una poltrona, a due passi da
quello celato, con la magnifica certezza di non essere scoperto, per
le troppe probabilità di essere preso; e vi era finalmente quello
sciocco, che si ficcava stupidamente sotto un letto. Quando tutti
erano nascosti, si sentiva un griduccio lontano, stridulo, prolungato:
[pg!040] — Vieni.....i!
Allora quello sotto si moveva con precauzione, non
allontanandosi molto dal suo posto, guardando a dritta, a sinistra,
camminando a piccoli passi. Palpitavano i piccoli cuori nei
nascondigli; dove erano nascosti due l’uno diceva all’altro:
— Non ci trova, no; è troppo scemo.
Finalmente quello sotto si risolveva a lasciare il posto e la stanza
da pranzo: allora si schiudevano le porte, gli armadi, si scostavano le
sedie, le scrivanie, e i nascosti fuggivano, al posto, strillando la loro
vittoria. Mentre quello sotto ne perseguitava uno, invano, gli altri
sbucavano da tutte le parti, gridando, felici di non essere stati presi,
correndo al posto. Allora quello sotto se ne andava tranquillamente a
guardare sotto i letti e trovava il bimbo sciocco, accovacciato, che
non aveva osato fuggire e che si faceva prendere come un sorcio in
trappola, chinando il capo e allungando il muso; noi gli dicevamo,
ridendo:
[pg!041] — Stupido, perchè ti sei messo sotto il letto? E non
potevi scappare, quando lui è passato?
— Sapevo questo, io, che lui mi trovava — borbottava lo scemo,
andandosi a metter sotto.
Ma le partite più interessanti erano quando colui che stava sotto
era molto furbo — Michele, per esempio, che poi è diventato medico.
Allora noi ci riscaldavamo, facevamo un complotto nell’anticamera,
per trovare un nascondiglio assurdo. Michele, dalla sala da pranzo,
diceva con voce canzonatoria:
— Posso venire?
E noi, in coro, impazientiti:
— Non ancora, non ancora!
Infine decidevamo di ficcarci due o tre nel gallinaio,
spaventando le galline; un altro paio dentro l’arca, dove s’impastava
il pane, tenendone un po’ sollevato il coperchio per respirare; e
qualcun altro saliva sopra gli armadii, a rischio di rompersi il collo: la
più piccola, Adelina, si andava maliziosamente a ficcare [pg!042]
dietro Mariagrazia, la serva che filava e non si moveva più per non
scoprire Adelina. Allora quel furbo di Michele stava un poco a
pensare, poi direttamente, come se qualcuno glielo avesse detto,
andava al gallinaio e ne prendeva due pel collo, apriva l’arca e ne
prendeva un altro paio, diceva a quelli sull’armadio di scendere: e
noi restavamo mortificati, chiedendogli:
— Come ci hai trovati? chi te lo ha detto? Quella birbona di
Concetta, la cameriera?
— Ho capito — diceva lui, modestamente glorioso.
— Ma me, non m’hai chiappato — gridava Adelina, spuntando di
dietro a Mariagrazia.
— T’avevo vista, ma non t’ho voluta prendere — diceva lui,
sdegnoso e trionfante.
Sino a che un giorno, a questo malizioso e dispettoso Michele,
pensammo di giocargli un tiro. In un granaio pieno di quadri vecchi e
di mensole del primo Impero, vi era un canestrone rotondo, alto tre
metri, come due botti di vimini, una sovrapposta all’altra. Ci si
metteva [pg!043] la biancheria sporca. Per entrarvi dentro lo
facemmo traboccare per terra, e vi entrammo, in sei, come nella
bocca di un forno: poi premendo sul fondo, lo facemmo rialzare e
restammo immobili, in fondo a questo pozzo rotondo. Ridevamo fra
noi, perchè certo Michele non ci avrebbe mai trovati. Stavamo allo
stretto, uno addosso all’altro, ma felici di aver burlato Michele.
Appena Adelina si lamentava che le doleva un piede, qualcuno le
mormorava:
— Zitto, bestia! ci farai scoprire.
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