Student Information System Essay Example

Student Information System Essay The prqiect that be de elop IS about student management that be use in Sekolah Menengah Kebangsaan Ayer Keroh. Melaka.. The project will be known as the Student Information Management System (SIMS). There are five major modules included in the SIMS that are the Organization module. Registration Module, Record module, Report module and Online Report card module. This report contains the introduction, methodology. analysis and design of the pro-ject that is going to be developed. The project methodology that is going to be used is the Database Life Cycle (DBLC) and Software Development Life Cycle (SDLC). Problems of the current system of the Student Information Management System had been analyzed and fiom that, requirement aniiiysis had been made. SIMS is going to be online using the Local Area Nrtwork (LAN) and going to be used by different groups of users. To develop the real system, designs had been made that covers the system architecture, user interfaces and database designs. This system is hoped to help the Sekolah Menengah Kebangsaan Ayer Keroh in handling the Student Information Management. Projek yang akan d~ban~runkan adaiah merangkumi pengendalian Sistem Pengurusan Maklumat Pelajar. Projek ini akan dikenali dengan nama Sistem Pengurusan Maklumat Pelajar (SIMS). 7erdapat lima modul di dalam SIMS iaitu Modul Organisasi, Modul Pendaftaran. Modul Rekod. Modul Laporan dan Modul Kad Laporan Online. Report ini mengandungi pengenalan. metodologi. analisis dan rekabentuk bagi projek yang akan dibangunkan. We will write a custom essay sample on Student Information System specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Student Information System specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Student Information System specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Metodologi projek yang akan digunakan adalah Database Life Cycle (DBLC) dan Sofl-wure Development L Q c l e (SDLC). Masalah-masalah yang * dihadapi oleh sistem semasa yang mengendalikan Sistem Pengurusan Maklumat Pelajar telah dianalisa d m hasil dari itu. analisa keperluan telah dilakukan di mana SIMS yang m n dibangunkan merupakan sistem perkomputeran online yang akan menggunakan a Local Area Network (LAN) dan digunakan oleh kumpulan pengguna yang berbeza. Untuk membangunkan sistem sebenar, rekabentuk yang merangkumi senibina sistem, antaramuka pengguna d m pangkalan data telah dibina. Sistem ini diharapkan akan dapat rnembantu pihak Sekolah Menengah Kebangsaan Ayer Keroh dalarn mengendalikan Sistem Pengurusan Maklurnat Pelajar kelak. CHAPTER I INTRODUCTION The project that going to be developed is about the Student Information Management System for secondary School (SIMS) . As an overview, the system will be used by the school administration in student management. Sekolah Menengah Kebangsaan Ayer Keroh is an educational organization that provides and facilities relating with educational industries. Information is very important to any organization including the Ministry of Education. In Ministry of Education, applications of information system and information technology are important to support education management function including school. Information technology is not only used for learning and teaching but, also used in management and administration task such as record student information, academic information, and co-curriculum information. Therefore, information at education institutions needs to be managed very effectively and systematic way. na! am teras ke-4, antara aspek yang diberi tumpuan ialah Pengurusan Maklumat dan Komunikasi. Sistem maklumat dun aplikasi teknologi maklumat (TM) adalah penting untuk menyokongfirngsi pengurusun pendidikan termasuk sekolah. Sekolah) (Mcariah Lambak dan ProJMadya Dr. Zawiyah Mohd YwoJ Rencana Masalah Data Di 1 . g Project Background The system is going to be known as the Student Information Management System for secondary school (SIMS). The system is about the student management. The main reason of developing the system is to overcome the problems that are faced using manual way. The groups of people that are going to use the ystem are the clerk Principal, teachers and parent. Data retrieval, distribution, usage, maintenance, and storage are the important components of the information management. Accurate information, updated, and reliable to achieve when needed is as critical to make an effective decision. Because of the importance of the information, Ministry of Education has made a foundation to cover the problem related to the data collection, conflicts in control and au thority, differences between quality and trustworthy of the information by developing a computerized system. 1. 2 Problem Statements This system develop is to resolve the problem became h m manual system. The problem are: a) Difficult to integrate data Since the management of data is not an online system, therefore it has difficulty in integrating the data. If the teachers, students or parents requires any information, they must contact the school in order to transfer the data to them via removable devices or printed report and then integrate the data. Every school must export the students profile information into floppy A. After doing so, the users must import the data from the floppy A into the system to integrate them. 1is is time consuming because users need to wait for every school to transfer their data manually, usually done by human. b) Data Losses Loss of data perhaps would happen if all information only kept inside paper only c) Counting error Errors prevail during carry out estimation procedure and have been students not assessed d) Data Redundancies Abundant and repetition data also perhaps will happen e) No database to store information By using manual system, database of not used because it use the system file. Therefore, loss of data perhaps will happen f) No Backup And Security Still information to contemporary system perhaps have been trespassed easily or stolen, this is because by using data security manual system insecure. -? Objectives The main problem that is examined is in upgrading the manual way of managing rhe system management student into a web-based application and making the interaction of each user that involved with the this system more effective and faster. The objectives of SIMS are: a) To identified requirement of evaluation and monitoring student Secondary schools b) Data Security Data wilI be more secure with database of compared with manual system. This is because system this necessitated confirmation password by the user. Recovery Data C) System Management Student provides database to keep all the data. This data will make to backup if anything happen to old data 1. 4 Scope Scope of the project is developed for use in Sekolah Menengah Kebangsaan Ayer Keroh, Tarnan Tasik Utama, Melaka. Involved user in this system including Clerk, teacher, principal, and parent in the Sekolah Menengah Kebangsaan Ayer Keroh, Tarnan Tasik Utarna, Melaka. ,There are five major modules included in this project that are the Organization module, record module, report module and online report card module. 2ci{~x the major modules that are included in SIMS: are i1 Organization Module Organizations are one group of users that going to use SIMS. The sub modules that included in the Organization Modules are Login ii) Registration Module Student registration. This module is about the student registration profile. Student registration profile is useful for school information In this module have modules Parent registration, KO-kurikulumand Healthy registration iii) Rekod Module This has three modules such as Akademik, kokurikulum and discipline page. Akademik use for insert student mark, ko-kurikulum for display information the activity in the school. v) Laporan module this module use for generate report and display all student information, update student profile, also display subject analysis following the gred. iv) Online Report card Module The user of this module is student parent. They can view or print the student report card information. to access this module they must key in the student id. J t ::;iZ;C :e~lllremtlnf Equipment / development tools ( eg: IDE / Microsoft Project) Microsofi Visio Microsoft Project YHP web language ) Operating System / server (eg: OSIWeb server1App Server) c) One set of Personal Computer with Windows XP platform Apache as a Server Database System (eg: Oracle / MS SQL Server 1 MYSQL) MYSQL d) Hardware Requirement RAM Hardisk CPU 256 MB 40 GB 1. 70 MHZ e) Network Requirement LAN (Local Area Network) 1. 5 Project Significant The system will be going to help SMKAK in handling it operation reg arding the SIMS. All the data of the operations are going to be stored in a proper database system. Manual system previously unworkable system because need use more paper and space to keep the data and files. By using this system, it will also help the management to keep the data and it is faster than manual system. The information it also easier to 2.. .I i ~ ? d::i? c;~r~t~rc i i! 11 ? ~ I C J Y Ialso can reduce problem related space utilizations file : gc and data nlt3re . icure and sac. 1. 6 Expected Output 1. 1). expectation to this pro-ject is can generate report, graph subject analysis, student infornmation and exam record information. 1. 7 Conclusion The overall of this chapter, SIMS will develop in order to solve the problems heed with the current system. The system management will give a benefit to every school, teachers to integrate, transfer, and get updated data and information faster and easier. The next chapter will be discussing about literature review and project methodology. Chapter I 1 Literature Rewievv And Project Methodology This ljterarure review focusing about system study and project methodology to use for de,cloped this sFstem. 2. 1 Introduction The data collection used as references to gain information during the research conducted. This literature reviews discuss about the information gathered by reading , j n i ~ ~ ~ands websites. It explains several important terms being used in developing a al Student Information Management System. While, project methodology is methods or technique used to complete this project. 2. 2 Facts and findings Most school in Malaysia has student management system. But not at all school has a full computerized system in managing the program. Most of schools use manual system in handling the student management. Few researched had been made on the student management system that being used by several schools in Malaysia. i ~ t l l o ~ ~ n gi TVh . 11:rn;~~r.. he ~ h Studcnt Information Management System is ~ + ~ ~ I in A I R i t ? c d ~ 1 ~ . 2 ! 1 t @ : : : r ~ i ~ i g c ~ I . :gd 2. 2. 2 Existing system In addition to thal. s ~ u J i n g the current system is also a method that is used to gather the requirement5 in the research. The purpose of studying the current system is to identify the existing entities Resides. it is to gather requirements and identify problem in the current s ystem. Few researches had been made to Student Information Management System with the current system. 2. 2. 3 Management System Management system is the systems that provide information for managing organization information. At the beginning, management system is use to manage organization with the paper base that included planning, implement and controller (Alter, 1996). Then, management system computer base is use to generate information for control coordination performance and to provide background information to all organization operation including business activity. 2. 2. 4 Definition Of Management System Management system is set of system and activity is needed to manage, i) process and information is use as reference for organization (Sprague 1980). i) Management system is a information system base computer that can integration data from any source to provide information is needed to generate new information. -ssamv SN awes ay) sasn os[e ascqelep ayl p m s s a m v s w aqi 3u! sn padola,zap ura~sAss g l -1eqi ap! saa . wais. is sty] asn ue3 1sy3e~i uima3 p w 1;13~ yd .Clue -ura~siCs a u o p pmis e s! uo ! ieurroju! iuapnis ayi 8 u r J s u ~ w asn iayi leql urais,Cs ayL ur .. h)snpu! ayi u! ~ ~ ifiolouy3ai i s a w u ;1qi 01 q i 11 -1uapnis uo! iemulu~a8cusru 01 y q 3 p~re a y ~ aasodxa osIe l i rluerlstulurps ! ~ b ~ ) diay . . yx 01 5 1 urais:is s ~ qjo a,i! 3arqo i a u . e! sXe[epq u1 [ O O ~ ~ S U I u U ~ . s~ uralsis ayl r;. ~ asn ~ r p[Lnllt; iculnlyqq urais! S 2,2. 6 Case stud? 2 :lntegrtrred Student. InCtirmarir~nStudent Integrated student informat1c. n tudr. n: 7. o t rhe k! qicms in that use in Sek. Men. Keb Ayer Kemh The? o n l ~ t t h : ~.? i ~ * r n LC! u. fctr teachers use this system The problem o f ! his sgt; b r a n the teachers want to key in students niarh. thc) I lt; 11 i q :he students mark. Only stand alone sgt;stem. so when their t1x-n This is because mutt nailing they did not have any networking fx this sgt;srem furthermore. he databaqe of this i system is an Ms Access. Figure 2. 2: lntegrated Students Information System (ISIS) 2. 2. 6. 1 Comparison with curr ent system and system to be for Student Information Management System (SIMS) System in Sekolah Menengah Kebangsaan Ayer Keroh i) Not standardize, even the school have the computer system. But the system only use to key in the student mark. And the other system is Sistem Maklumat Murid (SMM) is use by PK HEM. Then, for co-curriculum they -uraisAs aql u! aAaya1 m3 u o ! ~ e m o p ! aql [[e a s n e ~ a q is03 ~ a @ g paau 1ou p! a e p03a. 1 (A! m x a luapnls a v sr! 3ns uo! leuuop! luapnls ayl lasMorq m3 o s p sluared -uralsiis [enueur ayi anduro3 j! sa! 3mpunpa~ou p! p p m 4fm3as a1ou. x ma . aseqmep ayl u! a:ws elep aqi a s n e ~ a q poq3s ayl u! jjms [le loj sap! [! 3ej aA! g (! !! (!! (! .uraisAs iuarajjrp E asn . iaql asnwaq u t a ~ q o ~cd a. aq ieur ciep aqi y x q iaja1 o~ -ISO;~ 1aq3ty r-l (A (A! (111 p9au tua1s. i~ U LJOJ pm clep ayi pug 01 aurg arsefi ~ I .ar! prcpue:s 103 :uals. is ayl asnmaq wa1s. i~ 8uuol! uoru 01 i[n3g! a aqi -aseqelr? paures ayi cr 2 1 ~ 4 IO! I pip ;)I FF 21! 1 .x111:gt;. ~. 7ij~ ~ l .. i i ) l u ~ ~?

Clinical Neuropsychology Final Essays

Clinical Neuropsychology Final Essays Clinical Neuropsychology Final Essay Clinical Neuropsychology Final Essay Purposes of neurophysiology Terminology What Can be Affected and How Purpose: To determine effects of damage. That is, the deficits, practical consequences, prognosis Client care and treatment planning: o Descriptive evaluation of: clients capabilities and limitations (take care of self? Finances? Driving? Job change needed? , psychological change, impact on self and others o Can retraining be useful? O Explaining to client diagnosis, alterations in behavior and abilities, and treatment plan o Help set realistic goals Provision of rehabilitation: assess and provide! O Individualized! Retraining? Medications, Inc side effects? Surgery? O Repeat testing to examine improvements o Evaluate effectiveness of treatment? Cost worth it? Brain Damage/ Dysfunction Consciousness/ Awareness Emotion/ Personality Attention Executive Functioning Cognition Receptive Memory/Learning Thinking Expressive Cognitive processes Receptive issues related to how we take in and integrate information Memory/ Learning issues related to how we maintain information in our brains and our ability to retrieve it Thinking issues related to the operations our brains perform on that information (organization, conceptualization, application) Expressive issues related to the communication of information or how we act on that information which ranges from alert to coma; disturbances usually reflect brain pathology; also can encompass awareness Activity rate- behavioral slowing common in brain damage, often appearing as slowed processing speed Attention- widely variable across and within individuals (think: fatigue, novel vs.. Typical); limited capacity; types: Focused/selective- concentration, this requires that we filter out extraneous stimul i o Sustained- maintaining attention o Divided- multitasking o Alternating- shifting focus Executive Functioning Set of processes that all have to do with managing oneself and ones resources in order to achieve a goal (I. E. AOL-directed behavior); the conductor of cognitive skills Mental control and self regulation o Planning and straightening o Decision-making o Organizing thoughts and activities o Proportioning tasks o Integrating and managing mental functions o Managing space and time Inhibition of habitual responses o Filtering out irrelevant stimuli Deficits o Diminished capacity for self-control: think impulsive, emotional liability/flattening, problems shifting attention Think hyperactive, careless, difficulty managing emotions o Difficulties in initiating behavior o Decreased/absent motivation (inertia) o Deficits in planning and completing activities needed to reach a goal o Think ADD Emotion/Personality Interplay between: 1. Direct result of damage, 2. Type and severity o f brain damage, 3. Personal and loved ones reactions to deficits e. G. Depression and anxiety Rigidity and COD traits- think getting stuck in current thoughts, no attention shifting Reduced social sensitivity Distinction- often result of frontal lobe damage, often not aware of behavior Lack of awareness, leading to less insight into effects of actions and not showing sensitivity Altered sexual drive and functioning Emotional liability o Pseudopodium state- brief intense affective episodes that are mood incongruent, person can usually identify a mismatch after o Under stress or fatigue, reactions mood congruent but out of proportion in both intensity and length

SPIN EVERYTHING

SPIN EVERYTHING I recently wrote a guest post for Carol Tices phenomenal blog called MAKE A LIVING WRITING. My post was entitledHow I Got More Writing Assignments With Multiple Personality Querying. makealivingwriting.com/2012/07/25/multiple-personality-query-letters/ In answering the comments, I realized that as writers, we have to spin everything we do. No, spin is not a bad four-letter word. Per Wikipedia, the public relations version of the word SPIN is a form of propaganda, achieved through providing an interpretation of an event or campaign to persuade public opinion in favor or against a certain organization or public figure. That definition might be a bit too defined, however, because spin is basically persuasion to achieve an end. Absolutely everything you write has SPIN in it. Every friggin thing. When you write a blog, you are coaxing people to follow you, maybe buy your work. When you pitch a magazine, you are convincing the editor you have the qualifications to write the feature. When you query an agent or publisher, you are enticing (hopefully not begging) them to acquire your writing. When you leave a comment on a blog, Facebook or Twitter, you are leaving a piece of yourself, hoping someone takes interest and follows you. Never do we write without a purpose, without the effort of grabbing people and drawing them in. i.e., SPIN But this is also a form of showing how your qualifications match the needs of the reader/agent/editor/magazine. Its not begging. Showing someone how much you know, how you achieved that knowledge, and where you are currently appreciated, is no more than matching your needs with theirs. To NOT do so is almost a deception in itself. So get over the queasiness of promoting yourself. Its a moral duty to paint yourself in your best light . . . so the person on the other end can make the best informed decision about you. Its not blatant self-promotion. Its telling the truth. (And SPIN can be a GOOD thing.)

Open topic Essay Example | Topics and Well Written Essays - 1500 words

Open topic - Essay Example Opponents of marijuana use have offered diversified arguments to support the current laws that limit application of the drug. One of the arguments identifies the intoxicating effect of the drug and notes that legalizing it will have adverse effects on physical activities. Using the work environment as an example, the opponents explain that when people get stoned after using the drug, they are not able to concentrate on their work. Inefficiency at work and mistakes that can lead to accidents will therefore be on the rise with adverse effects on the economy at both macro and microeconomic levels. Loss of focus is also feared among drivers should they drive under significant influence of marijuana because this is likely to increase incidences of road accidents. This is because marijuana affects people’s rationale and reduces ability to make instantaneous responses. It is also argued that smoking marijuana is immoral because of its effect on the society. Legalizing the drug is lik ely to increase its exposure and young people will be more vulnerable to using it. At the same time, the drug has adverse effects such as damaging users’ bodies and mind. Significance of these effects has been used to support current laws (Steve 48). Habits develop gradually and this offers another argument against legalization of marijuana. The proponents of the status quo on illegality of marijuana argue that marijuana will act as a stepping-stone to consumption of stronger drugs. Making marijuana legal will expose many people to use and dependence on drugs and the victims, after a period of consumption, will seek drugs that can offer greater stimulating effects. Disadvantages of the hard drugs such as adverse effects on people’s bodies develop fears that legalization of marijuana will have serious secondary effects. Effects of smoking on other people are another offered reason for opposing legalization of marijuana. While a smoker has intentions to expose self to sm oke and chemicals in marijuana, such smoking exposes other people to the factors. This only favors smokers and it endangers their lives at no benefit at all. The government however has the responsibility for protecting the public through such arms and formulation of policies that limits such usage and strict implementation of the policies ensures that people do not suffer because of effects of secondary smoking. It is also believed that legalization of marijuana could set a bad precedent towards calls for an eventual legalization of harder drugs. This will however be detrimental to the society because of the more adverse effects of the hard drugs such as cocaine and heroin (Balanced Politics 1). Analysis of these opponent arguments however exposes a number of weaknesses because the fears can be managed or may not be real. Considering the proposed adverse effects of marijuana legalization on safety on roads or at workplaces, legalizing the drug may increase its accessibility but that does not mean that the other drugs are safe. Alcohol, for example, is legal and have similar effects as the proposed effects of marijuana. Developed measures such as laws that regulate driving while intoxicated and work environment’s codes of conduct have regulated alcohol consumption and can be used to regulate consumption of marijuana at places

Philosophy Essay Example | Topics and Well Written Essays - 500 words - 61

Philosophy - Essay Example As for Robin Penslar and Aaron Ridley, utilitarianism is teleological moral theory which asserts that the correct action is a function of its consequences ("the greatest good for the greatest number") which can be predicted. The consequences of the good must be distributed as widely as possible; the person making moral choice should look not only for personal good or for whom they care about, but also for welfare. The choice made is provided by the rationale and logical argument and a person can use it on an individual basis. According to this ethical theory, the correctness of behavior is determined by its final use. The supporters of the theory say the utilitarian principle is the only moral criterion of human acts, and this principle is to ensure that we should always seek to maximize the predominance of good over evil. The ethics of utilitarianism defines natural process in a person coming into antagonism with itself in consciousness. According to the utilitarism morality is based upon the common good (happiness for most people) which Bentham called the common benefit, of course, distinguishing it from self-interest, or personal benefit. Under the principle of common benefit he understood the principle of action selection and evaluation of acts, which focuses on the greatest possible benefit. If the act concerns the interests of the community, we are talking about the benefits (happiness) of community, if it is about the interests of the individual, so, the benefits of the individual is a predominant thing. Utilitarism is also a theory directed against selfishness. The admissibility of pleasure or profit made in each case is determined by whether they contribute to a higher purpose. The definition (assessment) of phenomena and events either good or bad is also based on that principle. And according to the theory a person should (bearing in mind the supreme moral principle) strive to provide at

Essay --

Having focused on E.M Forster’s ‘A Passage to India’ and Paul Scott’s ‘The Jewel in the Crown’ it is evident that both novels share the central theme of contrasting views of Indian culture to reflect society from the time periods of which their novels are set. The form of ‘A Passage to India’ is a retrospective diary account dictated by an omniscient third person narrator who has multiple viewpoints which endeavours into the psychological mind set of the characters. The form allows the reader to experience a first-hand account and a view on the forefront of the minds of the characters’ experiences. ‘The roads, named after victorious generals and intersecting at right angles, were symbolic of the net Great Britain had thrown over India. He felt caught in their meshes.’ From this, the main protagonist Aziz is claiming that the ‘right angles’ which are marked out by the colonial roads, connotes the British illustration on how they organise their colony. By being ‘caught in their meshes’, Aziz is affected greatly by the ordeal at a psychological level as he is feeling individually trapped. This epitomises the society’s reaction during the British ruling as the readers are able to see how it affects Aziz on a personal level, but this is a common theme through the novel – the analysis of the minds of the characters. By using an omniscient narrator, Forster can exploit the character’s f laws, especially when we learn that ‘suspicion in the Oriental is a sort of malignant tumour, a mental malady, that makes him self-conscious and unfriendly suddenly’ which claims that Aziz is naturally dubious just because he is Indian. Equally, the form of Scott’s ‘The Jewel in the Crown’ is written in a third person narrative with multiple narrations ... ...ogan of Oceania from the novel. The party’s power of the psychological control is equally contradictory to that of their testimony of power. By stating that ‘war is peace’ it is arguable that Orwell writes this to show that having an enemy within your nation will bring the nation (in this case Oceania) united together just like India becomes united with the acts of Gandhi to fight for independence. In sum, through their dichotomies of the British and Indian relationship during the emergence of India to independence, Forster and Scott allow the reader to free themselves of their prejudices and open up to their views on historical culture. Forster ‘attaches to India through extravagant metaphorical meanings and anthropomorphisms’ whilst Orwell stated that he ‘didn’t do prophecy’ and that he would not ‘put anything into it that human societies have not already done.’

Managerial Accounting Essay

Explain the distinguishing features of managerial accounting. Identify the three broad functions of management. Define the three classes of manufacturing costs. Distinguish between product and period costs. Explain the difference between a merchandising and a manufacturing income statement. Indicate how cost of goods manufactured is determined. Explain the difference between a merchandising and a manufacturing balance sheet. Identify trends in managerial accounting. Managerial accounting is a field of accounting that provides economic and financial information for managers and other internal users. (b) Mary is incorrect. Managerial accounting applies to all types of businesses—service, merchandising, and manufacturing. (a) Financial accounting is concerned primarily with external users such as stockholders, creditors, and regulators. In contrast, managerial accounting is concerned primarily with internal users such as officers and managers. Financial statements are the end product of financial accounting. The statements are prepared quarterly and annually. In managerial accounting, internal reports may be prepared as frequently as needed. The purpose of financial accounting is to provide general-purpose information for all users. The purpose of managerial accounting is to provide special-purpose information for specific decisions. 2. (b) (c) 3. Differences in the content of the reports are as follows: Financial †¢ Pertains to business as a whole and is highly aggregated. †¢ Limited to double-entry accounting and cost data. †¢ Generally accepted accounting principles. Managerial †¢ Pertains to subunits of the business and may be very detailed. Extends beyond double-entry accounting system to any relevant data. †¢ Standard is relevance to decisions. In financial accounting, financial statements are verified annually through an independent audit by certified public accountants. There are no independent audits of internal reports issued by managerial accountants. 4. Budgets are prepared by companies to provide future direction. Because the budget is also used as an evaluation tool, some managers try to game the budgeting process by underestimating their division’s predicted performance so that it will be easier to meet their performance targets. On the other hand, if the budget is set at unattainable levels, managers sometimes take unethical actions to meet targets to receive higher compensation or in some cases to keep their jobs. Karen should know that the management of an organization performs three broad functions: (1) Planning requires management to look ahead and to establish objectives. (2) Directing involves coordinating the diverse activities and human resources of a company to produce a smooth-running operation. (3) Controlling is the process of keeping the company’s activities on track. Disagree. Decision making is not a separate management function. Rather, decision making involves the exercise of good judgment in performing the three management functions explained in the answer to question five above. Employees with line positions are directly involved in the company’s primary revenue generating operating activities. Examples would include plant managers and supervisors, and the vice president of operations. In contrast, employees with staff positions are not directly involved in revenuegenerating operating activities, but rather serve in a support capacity to line employees. Examples include employees in finance, legal, and human resources. 5. 6. 7. 1-4 Copyright  © 2010 John Wiley & Sons, Inc. Weygandt, Managerial Accounting, 5/e, Solutions Manual (For Instructor Use Only) Questions Chapter 1 (Continued) 8. CEOs and CFOs must now certify that financial statements give a fair presentation of the company’s operating results and its financial condition and that the company maintains an adequate system of internal controls. In addition, the composition of the board of directors and audit committees receives more scrutiny, and penalties for misconduct have increased. The differences between income statements are in the computation of the cost of goods sold as follows: Manufacturing company: Merchandising company: 10. Beginning finished goods inventory plus cost of goods manufactured minus ending finished goods inventory = cost of goods sold. Beginning merchandise inventory plus cost of goods purchased minus ending merchandise inventory = cost of goods sold. 9. The difference in balance sheets pertains to the presentation of inventories in the current asset section. In a merchandising company, only merchandise inventory is shown. In a manufacturing company, three inventory accounts are shown: finished goods, work in process, and raw materials. Manufacturing costs are classified as either direct materials, direct labor, or manufacturing overhead. No, Matt is not correct. The distinction between direct and indirect materials is based on two criteria: (1) physical association and (2) the convenience of making the physical association. Materials which can not be easily associated with the finished product are considered indirect materials. Product costs, or inventoriable costs, are costs that are a necessary and integral part of producing the finished product.