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Cms 302: Accounting Information Systems Question Paper
Cms 302: Accounting Information Systems
Course:Bachelor Of Commerce
Institution: Kca University question papers
Exam Year:2009
1
UNIVERSITY EXAMINATIONS: 2008/2009
THIRD YEAR STAGE II EXAMINATION FOR THE DEGREE OF
BACHELOR OF COMMERCE
CMS 302: ACCOUNTING INFORMATION SYSTEMS
DATE: APRIL 2009 TIME: 2 HOURS
INSTRUCTIONS: Answer ALL questions
QUESTION ONE
(a) Accounting Information System's (AIS's) can use advanced technology; or be a simple paperand-
pencil system; or be something in between.
Required
(i) State THREE functions of AIS's (3 Marks)
(ii) Explain how the study of AIS is different from that of other Accounting
disciplines (4 Marks)
(iii) State TWO reasons why managers and accountants study AIS (4 Marks)
(iv) Explain how the AIS may add value to the firm (4 Marks)
(b) As the Engagement partner in Rice and Coopers Certified Accountants you have been tasked
with setting up a computer based Accounting Information System (AIS) for an SME. The
system is to tracking business transactions, in its retail outlets, and report to management and
other stakeholders. You intend to use QuickBooks Pro for the task.
Required:
List FOUR types of Accounting Software and SIX factors to consider in their choice
(10 Marks)
[Total 25 Marks]
2
QUESTION TWO
During implementation of the QuickBooks Accounting Information System at a client's offices, in
Juba, an audit trainee with no previous exposure in computer based accounting information systems,
asked for your input on several issues.
Required:
(a) State FIVE advantages of using a computer based AIS such as Quick Books (5 Marks)
(b) State the purpose of any SIX types of balance sheet and FOUR income and expenditure
accounts used in Quick books (10 Marks)
(c) Describe any TWO security features of AIS that may deter unauthorized access and loss of
data at the refugee camp (4 Marks)
(d) State THREE likely causes of resistance to the implementation of an the AIS at the above
client offices. (6 Marks)
[Total 25 Marks]
QUESTION THREE
In manual AIS, data is entered into paper journals and ledgers. In computer based AIS a series of
operations performed on data, known as the data processing cycle, records the transactions. The
business transaction cycle begins with capturing of data about a transaction and ends with information
output.
Required
a) List TWO inputs and TWO outputs in the following transaction cycles
(i) Revenue (4 Marks)
(ii) Expenditure (4 Marks)
(iii) Conversion (4 Marks)
(iv) Financial (4 Marks)
b) List FOUR major threats in the revenue cycle and the appropriate control procedures against
them. (4 Marks)
c) Explain why accountants must understand the entire systems development process (5 Marks)
[Total 25 Marks]
3
QUESTION FOUR
(a) Explain the importance of systems documentation and distinguish between the
development, operations and user documentation that accompany an AIS (5 Marks)
(b) Explain how Extensible Business Reporting Language (XBRL) in used for reporting in an AIS
(4 Marks)
(c) Briefly explain THREE benefits of XBRL reporting (6 Marks)
(d) Several tools are used in the SDLC stages of analysis and design by business
systems analysts and IT professionals
Required
Distinguish between
(i) DFD and Flow charts (6 Marks)
(ii) Describe the FOUR basic elements of a DFD (4 Marks)
[Total 25 Marks]
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