TU Wien:Enterprise Information Systems VU (Schwaiger)/Fragensammlung EIS SS23

1. Resource Consumption Driven Activity Based Costing

• In activity based costing (ABC) systems unit-costs for finished goods are calculated by dividing the costs allocated to activity pools by the number of produced units false
• Activity cost drivers have quantity and rate attributes and they are used for calculating the costs of materials consumed in the activities false
• Resource cost drivers are used for allocating the expenses of resources from the general ledger accounts to the activities and for each resource they sum up to 100 % true
• Expenses charged to products only contain variable cost components as the fixed cost components do not change over time false
• Spending variance in the Capacity-Based ABC with Committed and Flexible Resources is the difference between the actual expenses and the flexible budgets and it corresponds to the “Verbrauchsabweichung” in the “Plankostenrechnung” true
• In ERP-Control besteht der Produktionsprozess aus der Anlieferung der Materialien vom Eingangslager in die Fertigung, der Durchfürhung der Fertigung und der Auslieferung der erstellten Produkte in das Eingangslager falsch

2. REA Accounting Model

• In the REA-based ALE accounting ontology stereotypes for debit events and credit events are used richtig
• The REA Accounting Model does not contain a reification of the duality relationship falsch
• The REA accounting model has deficiencies with respect to the traditional ALE accounting logic richtig
• Equity is in the REA-based ALE accounting ontology a claim that the owner has against the enterprise richtig
• The balanced duality relationship in the REA accounting model requires that increment and decrement events have the same value richtig
• Economic resources and economic events are linked via a resource flow relationship richtig
• The REA accounting model is not capable to recognize value flows without resource flows richtig
• Whether an account is increased by a credit dependents of the type of the account richtig
• In the REA accounting model no stereotypes for increment event and decrement event are used falsch
• The balanced duality expresses in the REA-accounting model that debit and credit events are of equal value falsch

3. Onto-REA Accounting Model

• Activity cost drivers have quantity and rate attributes and they are used for calculating the costs of materials consumed in the activities false (weil MAT = direct costs)
• OntoREA accounting model: A claim that an enterprise has vis-á-vis its creditors is a liability false
• The Relator is a Moment Universal that exists independently and is used to mediate ("marrying") e.g. a Debit Event with a Credit Event false
• A Kind class possesses the meta-properties so that they are independently existent and that they inherit their identity to their subclasses within a generalization relation true
• OntoREA accounting model: The disjoint and complete "phase" typification of economic resources into asset, liability, equity and claim constitutes a partition where economic resources can change the group membership over time true
• Compared to the OntoREA accounting model the REA-based ALE accounting model has the advantage that it allows the consideration of temporal and modal changes of ALE resources over time false
• Guizzardi based the definition of UFO not upon Gruber's definition of ontology true
• OntoREA accounting model: A debit event has a formal in-/outflow relationship with respect to the economic resource true
• Claims in the OntoREA accounting model are not defined as temporal imbalances between debit and credit events true

4. REA-Semantic Teaching

• REA-Double entry diagrams are used for the conceptual modeling of business processes in the user view. false
• The Work In Progress looping can be explained by an iteration of a 2-step approach, where in the first step the materials consumed in the production process and in the second step the used capacity resources are collected. true
• There is not only one chart of accounts that has to be used in all countries. true
• The 'constructive' aspect of constructive alignment refers to the idea that students cannot construct meaning through relevant learning activities false
• The picking list is a voucher type related to the sales process. true
• The REA-based semantic modeling of accounting phenomena was introduced by McCarthy true
• The T-Account representation has the disadvantage of not promoting the REA semantic understanding true
• The German translation of voucher is "Eingangsrechnung (ER)". false
• The integrated Enterprise System (iES) integrates three perspectives, i.e. the user view, the accounting view and the data view. true
• In REA-Double entry diagrams stereotypes for credit and debit events are used. true
• In standard costing budgeted input quantities and budgeted input prices (rates) are used for calculating the costs true
• The chart of accounts (Austrian uniform scheme) is ALE accounting compliant as it does not contain accounts for assets, liabilities and equity. false
• Most ERP software do not preserve the use of debits, credits and accounts to satisfy accounting information needs falsch
• Revenue and expense accounts are used for recording the changes in the asset resource falsch
• The tabular format in Dynamics 365 contains less information compared to the traditional T-Account representation false
• The voucher types in the REA-Data diagrams provide the link between the accounting infrastructure and the business process support infrastructure true
• In the Invoice Sales Order activity in Dynamics 365 for Operations receiveables are decremented and finished goods are incremented false
• Commissioning materials is an activity in Dynamics 365 for Operations that supports the production business process true
• REA-Activity diagrams are used for the conceptual modeling of business processes in the accounting view false
• A suffix attached to an account number indicates the financial dimension which allows additional analyses in the financial accounting domain false
• Dunn/Cherrington/Hollander definierten ein Enterprise Information System (EIS) als ein REA-basiertes Management Information System (MIS) false

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