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Question -
a) Define Accounting. Explain the different parts of Accounting Cycle.
b) Define XBRL. Explain the importance of XBRL for capital market development of Bangladesh.
c) The Joseph Brant Manufacturing Company makes athletic footwear. Processing of production orders is as follows: At the end of each week, the production planning department prepares a master production schedule (MPS) that lists which shoe styles and quantities are to be produced during the next week. A production order preparation program accesses the MPS and the operations list (stored in a permanent disk file) to prepare a production order for each shoe style that is to be manufactured. Each new production order is added to the open production order master file stored on disk. Each day, parts department clerks review the open production orders and the MPS to determine which materials need to be released to production. All materials are barcoded. Factory workers work individually at specially designed U-shaped work areas equipped with several machines to assist them in completely making a pair of shoes. Factory workers scan the bar codes as they use materials. To operate a machine, the factory workers swipe their ID badge through a reader. This results in the system automatically collecting data identifying who produced each pair of shoes and how much time it took to make them. Once a pair of shoes is finished, it is placed in a box. The last machine in each work cell prints a bar code label that the worker affixes to the box. The completed shoes are then sent to the warehouse.
REQUIRED: Prepare a data flow diagram of all operations described
d) Explain why creating a chart of accounts is essential for designing a good accounting system in an organization. Explain different coding techniques with example.
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