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 the accountant is perform- ing – scorekeeping, attention directing or problem solving.

a Interpreting differences between actual results and budgeted amounts on a shipping manager’s performance report at a Lada distribution centre.

b Preparing a report showing the benefits of leasing motor vehicles versus owning them.

c Preparing adjusting journal entries for depreciation on the personnel manager’s office equipment at Crédit Suisse.

d Preparing a customer’s monthly statement for an Argos store.

e Processing the weekly payroll for the University College Dublin maintenance depart- ment.

f Explaining the product-design manager’s performance report at an Audi division.

g Analysing the costs of several different ways to blend materials in the foundry of a

Krupp plant.

h Tallying sales, by branches, for the sales vice-president of Unilever.

i Analysing, for a senior manager of British Telecom, the impact of a contemplated new product on net income.

j Interpreting why a Moulinex sales district did not meet its sales quota.