S c o r e k eeping, attention di r ecting and p r ob l em so l ving.

For each of the following activities, identify the major function (scorekeeping, attention directing or problem solving) the accountant is performing.

a Preparing a monthly statement of Spanish sales for the BMW marketing vice-president.

b Interpreting differences between actual results and budgeted amounts on a performance report for the customer warranty department of Tefal.

c Preparing a schedule of depreciation for forklift trucks in the receiving department of a

Hewlett-Packard plant in Scotland.

d Analysing, for a Toshiba international manufacturing manager, the desirability of buying some semiconductors made in Ireland.

e Interpreting why a Birmingham distribution centre did not adhere to its delivery costs budget.

f Explaining a Niceday shipping department’s performance report.

g Preparing, for the manager of production control of a German steel plant, a cost compar- ison of two computerised manufacturing control systems.

h Preparing a scrap report for the finishing department of a Volvo parts plant.

i Preparing the budget for the maintenance department of Mont-Blanc Hospital.

j Analysing, for a Volkswagen product designer, the impact on product costs of some new headlight lamps.