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Cms 302 Accounting Information Systems- Sunday Class Question Paper

Cms 302 Accounting Information Systems- Sunday Class

Course:Bachelor Of Commerce

Institution: Kca University question papers

Exam Year:2011

1
UNIVERSITY EXAMINATIONS: 2010/2011
EXAMINATION FOR THE BACHELOR OF COMMERCE
CMS 302 ACCOUNTING INFORMATION SYSTEMS- SUNDAY CLASS
DATE: DECEMBER 2011 TIME: 2 HOURS
INSTRUCTIONS: Answer question One and any other Two questions
QUESTION ONE
(a) Identify four types of the accounting transactions practiced by a firm. (2 marks)
(b) Briefly denote the accounting cycle for one type of transaction identified above. (4 marks)
(c) What is an accounting information system? (1 mark)
(d) Suggest two reasons why a company should automate its accounting information system.
(2 marks)
(e) State any two common tests used to validate data input in a computer based accounting
information system. (2 marks)
(f) Describe how access to financial statements and reports generated by a computer based
accounting information system should be controlled. (2 marks)
(g) Compare and contrast an ERP software such as Sap and an accounting software such as
QuickBooks. (4 marks)
(h) Identify three accounting software implementation activities. (3marks)
(i) Explain three conversion approaches that can be used to implement accounting software such
as QuickBooks. (2 marks)
(j) Explain four reasons that would lead to maintenance of an accounting software. (2 marks)
QUESTION TWO
Write brief notes on each of the following terms:
I. Accounting Equation
2
II. Audit Trail
III. General Journal
IV. Chart of accounts (20 marks)
QUESTION THREE
Information systems have to be developed through a series of steps known as the systems
development life cycle (SDLC).
(a) Define an information system. (2 marks)
(b) What is the relevance of prototyping in SDLC? (4 marks)
(c) Outline the main phases in the systems development life cycle. (5 marks)
(d) What is the difference between systems analysis and systems design? (4 marks)
(e) Produce a list of deliverables for each SDLC phase. (5 marks)
QUESTION FOUR
(a) Explain five common subsystems that you would expect to find in an
accounting package such as Quick Books. (10 marks)
(b) “A systems survey involves an extensive study of the current accounting information
system which could take weeks or months.” (Romney et al). Identify and explain five
objectives of systems survey suggested by Romney and his colleagues. (5 marks)
QUESTION FIVE
Using appropriate examples, explain the following accounting information system data storage
and processing concepts :
a) Subsidiary ledger
b) Audit Trail
c) Chart of Accounts
d) Entity
e) Master File
f) Transaction File
g) Batch Processing
3
h) Special Journal
i) Balance sheet
j) Database
(20 Marks)
END OF EXAMINATION

Cms 302 Accounting Information Systems- Sunday Class Question Paper

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