101_2009_0_b
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101_2009_0_b

Course Number: ICT ICT2621, Summer 2010

College/University: University of South Africa

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ASK131-U/101/0/2009 IMPORTANT INFORMATION: READ NOW DEPARTMENT OF FINANCIAL ACCOUNTING ACCOUNTING SKILLS ASK131U Tutorial Letter 101/2009 SCHEME OF WORK, STUDY RESOURCES AND ASSIGNMENTS Contents 1 2 3 4 5 6 7 8 A word of welcome Purpose and outcomes of this module Communication with your lecturers Student support system Study material How the assignment system works How the examination system works Assignments...

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INFORMATION: ASK131-U/101/0/2009 IMPORTANT READ NOW DEPARTMENT OF FINANCIAL ACCOUNTING ACCOUNTING SKILLS ASK131U Tutorial Letter 101/2009 SCHEME OF WORK, STUDY RESOURCES AND ASSIGNMENTS Contents 1 2 3 4 5 6 7 8 A word of welcome Purpose and outcomes of this module Communication with your lecturers Student support system Study material How the assignment system works How the examination system works Assignments and assessment criteria 2 Dear student This tutorial letter is extremely important. You are requested to read it carefully before you commence with your studies for this year. I wish to highlight the following most important aspects: • There are two assignments for this module. Assignment 1, is a multiple choice question assignment (refer to annexure B). This assignment is compulsory, if you do not submit this assignment, you will not gain examination admission. This assignment contributes 50% towards your year mark. Assignment 2 is a multiple choice question assignment (refer to annexure C). This assignment is compulsory, and contributes 50% towards your year mark. • • Assignment 2 will not give you examination admission. IT IS THEREFORE CRUCIAL TO HAND IN ASSIGNMENT 1 ON TIME TO GAIN EXAMINATION ADMISSION. Assignment 1 and assignment 2 must be answered on mark reading sheet and each of these assignments has different unique numbers. ASSIGNMENT NUMBER 1 2 UNIQUE NUMBER 647251 550287 DUE DATE 15 April 2009 17 June 2009 • • A study programme is provided in this tutorial letter. It is in your own interest to adjust this suggested study programme to suit your own personal circumstances. Late assignments will be returned to you unmarked! If a late assignment appears on the system, then no duplicate assignment can be accepted- so please do not contact me with such a request. Please read the rest of tutorial letter 101/0/2009 for other important information. 3 ASK131-U/101/0/2009 COPYRIGHT DECLARATION In terms of the Copyright Act, 98 of 1978, no part of this material may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, published, redistributed, screened or used in any form without prior written permission from Unisa. Where materials have been used from other sources permission must be obtained from the original source. 4 1 A WORD OF WELCOME I am pleased to welcome you to this module and hope that you will find it both interesting and rewarding. I shall do my best to make your study of this module successful. You will be well on your way to success if you start studying early in the year and resolve to do the assignment(s) properly. You will receive a number of tutorial letters during the year. A tutorial letter is our way of communicating with you about teaching, learning and assessment. Tutorial Letter 101 contains important information about the scheme of work, resources and assignments for this module. I urge you to read it carefully and to keep it at hand when working through the study material, preparing the assignment(s), preparing for the examination and addressing questions to your lecturer. Please read Tutorial Letter 301 in combination with Tutorial Letter 101 as it gives you an idea of generally important information when studying at a distance and within a particular College. In Tutorial Letter 101, you will find the assignments and assessment criteria as well as instructions on the preparation and submission of the assignments. This tutorial letter also provides all the information you need with regard to the prescribed study material and other resources and how to obtain it. Please study this information carefully and make sure that you obtain the prescribed material as soon as possible. I have also included certain general and administrative information about this module. Please study this section of the tutorial letter carefully. Right from the start I would like to point out that you must read all the tutorial letters you receive during the semester immediately and carefully, as they always contain important and, sometimes, urgent information. I hope that you will enjoy this module and wish you all the best! 5 ASK131-U/101/0/2009 2 PURPOSE AND OUTCOMES OF THIS MODULE Learning outcomes to be achieved includes the following: You should be able to explain accounting as an information system. You should be able to list and distinguish the entities in a business organisation. You should be able to state, define and explain financial statements/reporting and there characteristics. You should be able to define accounting concepts and describe the purpose and working of journals, ledgers and the trial balance. You should be able to identify and understand financial statements and reports. You should be able to explain the effect of accounting entries on the accounting equation up to the preparation of the balance sheet. You should be able to use percentages to calculate prices, discounts and value-added tax. You should be able to apply ratio analysis to determine the financial state of a business. You should be able to discuss corporate governance and controls to assure acceptable ethics and codes of conduct. You should be able to understand the effect of the time value of money on investment discussions. You should be able to define and apply cost-volume-profit analysis in the decision making process. You should be able to draw up a master budget for different organisations. You should be able to establish standards and calculate variances. You should be able to define and classify marketing costs. You should be able to calculate net pay and prepare the salaries and wage journal and ledger. You should be able to compare the bank statement with your own books and prepare a reconciliation statement. 6 3 COMMUNICATION WITH YOUR LECTURER The lecturer responsible for this module is as follows: Lecturers name Telephone number Fax E-mail Building and office number : : : : : Mrs L Govender (012) 429-3931 (012) 429-3424 LGovende@unisa.ac.za Room 2-68 AJH van der Walt Building UNISA (Pretoria Campus) All queries that are not of a purely administrative nature but are about the content of this module should be directed to us. Please have your study material with you when you contact us. Should I not be available during these hours, please leave a clear message on my answering machine, stating your name, student number and telephone number and I will get back to you as soon as possible. Due to the many students registered and given that each lecturer is responsible for several subjects, we regret that telephone calls are limited to ten minutes each. You may make an appointment to see me personally provided that you make a formal and timely appointment and that you state clearly the nature of the problem when making the appointment. Personal appointments are limited to 45 minutes each. All queries that are not of a purely administrative nature but are about the content of this module should be directed to us. Please have your study material with you when you contact us. E-mail and telephone numbers are included above but you might also want to write to us. Letters should be sent to: Mrs L Govender (ASK131U) Department of Financial Accounting PO Box 392 UNISA 0003 PLEASE NOTE: Letters to lecturers may not be enclosed with or inserted into assignments. 7 ASK131-U/101/0/2009 Communication with the University If you need to contact the University about matters not related to the content of this module, please consult the publication Unisa: Services and Procedures that you received with your study material. This booklet contains information on how to contact the University (e.g. to whom you can write for different queries, important telephone and fax numbers, addresses and details of the times certain facilities are open). Always have your student number at hand when you contact the University. Please note that all administrative enquiries should be directed to the Unisa Contact Centre. Enquiries will then be channeled to the correct department. The details are as follows: • • • • Calls (RSA only) International Calls Fax number (RSA) Fax number (international) E-mail 0861 670 411 +27 11 670 9000 012 429 4150 +27 12 429 4150 study-info@unisa.ac.za • 4 STUDENT SUPPORT SYSTEM For information on the various student support systems and services available at Unisa (e.g. student counselling, tutorial classes, language support), please consult the publication Unisa: Services and Procedures that you received with your study material. 4.1 Contact with fellow students 4.1.1 Study groups It is advisable to have contact with fellow students. One way to do this is to form study groups. The addresses of students in your area may be obtained from the following department: Directorate: Student Administration and Registration PO Box 392 UNISA 0003 Please contact the Unisa Contact Centre 0861 670 411. 8 4.1.2 myUnisa If you have access to a computer that is linked to the internet, you can quickly access resources and information at the University. The myUnisa learning management system is Unisa's online campus that will help you to communicate with your lecturers, with other students and with the administrative departments of Unisa – all through the computer and the internet. To go to the myUnisa website, start at the main Unisa website, http://www.unisa.ac.za, and then click on the “Login to myUnisa” link on the right-hand side of the screen. This should take you to the myUnisa website. You can also go there directly by typing in http://my.unisa.ac.za. Please consult the publication Unisa: Services and Procedures which you received with your study material for more information on myUnisa. 4.1.3 Discussion classes Please contact the one of the following learning centres closest to you to enquire about dates, venue and time of discussion classes. North-Eastern Region Polokwane Unisa Tutorial Programme 23A Landros Mare’ Street Polokwane, 0742 (015) 290-3417/9 Fax: (015) 290-3434 Contact Person: Mr NW Tshamano e-mail: tshamnw@unisa.ac.za Shingwedzi/Thohoyandou (Techniven): Contact Polokwane Or Mr M Rakoma e-mail: Mrakoma@unisa.ac.za (015) 295-6830 Nelspruit Unisa Tutorial Programme Standard Bank Centre: 2nd Floor 31 Brown Street Nelspruit, 1201 (013) 755-2476 Fax: (013) 755-3776 Contact Person: Mr P Maminza e-mail: PMaminza@unisa.ac.za Gauteng Region Thutong Unisa Tutorial Programme Unisa Sunnyside Campus Cnr Walker & Joubert streets Sunnyside (012) 484-1190 Fax: (012) 484-1194 Johannesburg Unisa Tutorial Programme Old JSE Annekes Building 1 Kerk Street Johannesburg, 2000 (011) 630-4500 Contact Person: Ms MC Masalesa e-mail: masalmc@unisa.ac.za Contact Person: Mrs C Dayel e-mail: dayelc@unisa.ac.za or Ms M Makola e-mail: Mmakola@unisa.ac.za 9 ASK131-U/101/0/2009 Florida Unisa Tutorial Programme Cnr Christiaan de Wet/Pioneer Ave. F-Block Florida (011) 471-2658 Fax (011) 471 3490 Benoni Unisa Tutorial Programme 90 Elston Road Benoni, 1501 (011) 421-6593 Fax (011) 421-6574 Durban Unisa Tutorial Programme Unisa Kwazulu Natal 230 Stanger Street Durban, 4001 (031) 335-1749/4824 Fax: (031) 337-2026 Pietermaritzburg Unisa Tutorial Programme UNISA/SACOL Centre 1 Long Market Str Pietermaritzburg, 3201 (033) 355-1728 Fax: (033) 394-3626 Parow UNISA Western Cape 15 Jean Simonis Street Parow, 7499 (021) 936-4122/3/9 Fax: (021) 936-4124 Wellington Unisa Tutorial Programme Unisa Wellington College Str Wellington, 7655 George Unisa Tutorial Programme Liberty Building Ground Floor, Shop 2 98 Meade Street George, 6530 Umtata Unisa Tutorial Programme 26 Victoria RD (Cnr Madeira) Steve’s Motors building Umtata, 5100 (047) 531-5002/6 Fax: (047) 531-5008 Contact Person: Mr C Serumula e-mail: Cserumula@unisa.ac.za Contact Person: Mr H Mothudi e-mail: HMothudi@unisa.ac.za Kwa-Zulu Natal Contact Person: Mr D Sewduth e-mail: sewdud@unisa.ac.za Contact Person: Mrs P Shezi e-mail: Pshezi@unisa.ac.za Cape Coastal Contact Person: Dr MEP Oosthuizen e-mail: oosthmep@unisa.ac.za Contact Person for both George and Wellington: Dr MEP Oodthuizen (see Parrow above) e-mail: oosthmep@unisa.ac.za Contact Person Mrs NE Msengana e-mail: msengne@unisa.ac.za 10 East London Unisa Tutorial Programme 10 St Lukes Road Southernwood East London, 5201 (043) 743 9246 Fax: 043 743 9273 Port Elizabeth Unisa Tutorial Programme 14 – 20 Pickering Street Newton Park Port Elizabeth, 6045 (041) 363 6800 Fax: 042 363 6644 Contact Person: Mr AJ Munonde e-mail: JMunonde@unisa.ac.za Contact Person: Ms N Lallie e-mail: NOmes@unisa.ac.za Midlands Mafikeng Unisa Tutorial Programme Amos House, 2nd Floor Cnr Nelson Mandela & Martin Street Mafikeng, 2745 : (018) 381-6617/6588 Fax: (018) 381-7926/3844 Rustenburg Old Standard Bank Building Tlhabane Shopping Complex Rustenburg, 0299 (014) 565-7080/2144 Fax: (014) 565-2145 Kimberley Unisa Tutorial Programme 90 Du Toitspan Road Kimberley, 8301 (053) 832 6391 Fax: (053) 832 4104 Bloemfontein Unisa Tutorial Programme NRE House 161 Zastron Street Bloemfontein, 9301 (051) 430-4353 Fax: (051) 430-3822 Kroonstad Unisa Tutorial Programme NFS Building 1st floor 36 Brand Street Kroonstad, 9499 (056) 213-2053/4 Fax: (056) 213-1867 Contact person for both Rustenburg and Mafikeng Mr M Khorombi Mbodi cell: 084 515 8454 e-mail: Mkhoro@unisa.ac.za Contact Person: Mrs M Louw e-mail: MMlouw@unisa.ac.za Contact Person: Ms P Hoffmeester e-mail: Phoffmees@unisa.ac.za Contact Person: Mr S Nhlapo e-mail: SNhlapo@unisa.ac.za 11 ASK131-U/101/0/2009 5 5.1 STUDY MATERIAL Inventory letter At the time of registration, you will receive an inventory letter that will tell you what you have received in your study package and also show items that are still outstanding. Also see the booklet entitled Unisa: Services and Procedures. Check the study material that you have received against the inventory letter. You should have received all the items listed in the inventory, unless there is a statement like “out of stock” or “not available”. If any item is missing, follow the instructions on the back of the inventory letter without delay. PLEASE NOTE: Your lecturers cannot help you with missing study material. Please contact the Unisa Contact Centre at 0861 670 411 (RSA only), or +27 11 670 9000 (international calls) (also see par. 3 above). 5.2 Study material The Department of Despatch should supply you with the following study material for this module: • • Only one study guide Tutorial Letters 101 and 301 at registration and others later Apart from Tutorial Letters 101 and 301, you will also receive other tutorial letters during the year. These tutorial letters will not necessarily be available at the time of registration. Tutorial letters will be despatched to you as soon as they are available or needed (for instance, for feedback on assignments). If you have access to the Internet, you can view the study guides and tutorial letters for the modules for which you are registered on the University’s online campus, myUnisa, at http://my.unisa.ac.za 5.3 Prescribed textbook(s) There is no prescribed textbook for ASK131U. This means that you do not have to buy any additional books for ASK131U.You need only study your study guide and the tutorial letters. 5.4 Calculator It is advisable to buy a non-programmable calculator which must have the following key on it: xy or a yx key (power key function). 12 5.5 5.5.1 Resources Recommended books The following are publications that you may consult in order to broaden your knowledge of ASK131U. A limited number of copies is available in the Library. 1. 2. DEMPSEY, A; PIETERS, H N & MANS,K N. (2009). Introduction to financial accounting. (6). LEXIS NEXIS. 9780409100525 WEIL, S & NOI, F. (2001). Introductory accounting skills for financial and management accounting students. (1). JUTA & CO LTD (Kenwyn). 0702155497 6 6.1 HOW THE ASSIGNMENT SYSTEM WORKS Assignments and learning Assignments are seen as part of the learning material for this module. As you do the assignment, study the reading texts, consult other resources, discuss the work with fellow students or tutors or do research, you are actively engaged in learning. Looking at the assessment criteria given for each assignment will help you to understand what is required of you more clearly. In some cases, additional assessment might be available on the myUnisa site for your module. For students attending tutorial sessions, tutors may also set additional tasks and give feedback in class. What to do before attempting assignment questions. Plan a study programme for the year in which you work systematically through the study guide, the textbook and the question bank. It is strongly recommended that you draw up a study programme and that you adhere to this. Your success depends on this. You should spend at least five hours per week on Accounting Skills. Remember that you have to take your personal circumstances and needs into consideration when compiling your own study programme. You can use the suggested study programme for this subject on the following page to draw up your own study programme. When working out your study programme it is important that you make provision for all the aspects that need to be covered per topic, as indicated below. Insert dates in the study programme according to your registration period. Remember to plan for the submission of your assignments at least two weeks before the due dates. 13 ASK131-U/101/0/2009 SUGGESTED STUDY PROGRAMME FOR ACCOUNTING SKILLS WEEK 5 January – 12 January 2009 12 January – 19 January 2009 19 January – 26 January 2009 26 January -2 February 2009 2 February – 9 February 2009 9 February -23 February 2009 23 February – 9 March 2009 9 March – 23 March 2009 TOPIC Accounting as an information system The business organisation Financial reporting The accounting cycle STUDY MATERIAL Study guide Study guide Study guide Study guide Components of the financial statements Study guide The accounting equation Study guide Percentages, pricing and value added Study guide tax Financial statement analysis Study guide After studying chapters (1-8) and answering the self – assessment questions at the end of each chapter, you may answer the questions in ASSIGNMENT ONE. 24 March – 27 March 2009 28 March – 10 April 2009 11 April -24 April 2009 25 April – 1 May 2009 2 May – 2 May 2009 2 May – 11 May 2009 12 May -24 May 2009 25 May – 8 June 2009 Corporate governance and ethics The time value of money Cost volume profit analysis Budgeting Marketing costs Standard costs Payroll Accounting Bank reconciliation statements Study guide Study guide Study guide Study guide Study guide Study guide Study guide Study guide After studying chapters (9 -16) and answering the self- assessment questions at the end of each chapter, you may answer the questions in ASSIGNMENT TWO. 14 6.2 General remarks Enquiries about assignments (e.g. whether or not the University has received your assignment or the date on which an assignment was returned to you) must be addressed to the Unisa Contact Centre at 0861 670 411 (RSA only), or +27 11 670 9000 (international calls) (also see par. 3 above). You might also find information on myUnisa. PLEASE NOTE: Assignments should be addressed to: The Registrar PO Box 392 UNISA 0003 You may submit written assignments and assignments done on mark-reading sheets either by post or electronically via myUnisa. Assignments may not be submitted by fax or e-mail. For detailed information and requirements as far as assignments are concerned, see the brochure Unisa: Services and Procedures that you received with your study material. To submit an assignment via myUnisa: • • • • • • 6.3 Go to myUnisa. Log in with your student number and password. Select the module. Click on assignments in the left-hand menu. Click on the assignment number you want to submit. Follow the instructions on the screen. Commentaries and feedback on assignments You will receive the correct answers automatically for multiple-choice questions. For written assignments, markers will comment constructively on your work. However, commentaries on compulsory assignments will be sent to all students registered for this module in a follow-up tutorial letter, and not only to those students who submitted the assignments. The tutorial letter number will be 201, 202, etc. As soon as you have received the commentaries, please check your answers. The assignments and the commentaries on these assignments constitute an important part of your 15 ASK131-U/101/0/2009 learning and should help you to be better prepared for the next assignment and the examination. Additional work set by tutors will be discussed in class. 6.4 Submission dates The closing dates for the submission of the assignments are: Assignment One : 15 April 2009 17 June 2009 Assignment Two : 6.5 Assessment of assignments Please note: Although students may work together when preparing assignments, each student must write and submit his or her own individual assignment. In other words, you must submit your own ideas in your own words, sometimes interspersing relevant short quotations that are properly referenced. It is unacceptable for students to submit identical assignments on the basis that they worked together. That is copying (a form of plagiarism) and none of these assignments will be marked. Furthermore, you may be penalised or subjected to disciplinary proceedings by the University. 7 HOW THE EXAMINATION SYSTEM WORKS For general information and requirements as far as assignments are concerned, see the brochure Unisa: services and procedures which you received with your study material. 7.1 Examination admission In order to obtain admission to the examination, you must have a valid year mark. In order to obtain a valid year mark, you must submit the compulsory assignment 1 to reach UNISA by the due date. The first assignment and second assignment contribute towards your year mark as follows: Assignment 1 Assignment 2 50% of year mark 50% of year mark Assignment 1 allows you admission to the examination and contributes 5% towards your final mark. Assignment 2 also contributes 5% towards your final mark. No minimum year mark is needed to be able to write the examination. If you submit Assignment 1 you will have examination admission, irrespective of the year mark obtained. 16 The mark obtained in the examination counts 90% and the year mark 10% of your final mark. A final mark of 50% is required in order to pass the subject. This final mark is calculated as follows: (5% x mark obtained for compulsory assignment 1) + (5% x mark obtained for compulsory assignment 2) + (90% x mark obtained in the examination) Example: a Assign 1(50%) + Assign 2(50%) mark) (Year 100% 70% 50% 30% 20% 10% 0% b Year mark contribution to final mark at 10% 10% 7% 5% 3% 2% 1% 0% c Exam mark contribution required to pass (50% minus year mark contribution) 40% 43% 45% 47% 48% 49% 50% d Minimum exam mark required to pass (c÷0,9) 45% 48% 50% 52% 53% 54% 56% Student 1 Student 2 Student 3 Student 4 Student 5 Student 6 Student 7 7.2 How will this work in practice? All students who submitted the compulsory assignment 1 will obtain entry into the examination, irrespective of the year mark obtained. Examinations will be written during October/November 2009. Please take note: • • If your final mark is 50% or more you have passed Accounting Skills. Accounting Skills is in the process of being phased out. If your final mark is less than 50%, you will be allowed to write a supplementary examination during January/February 2010. To pass the supplementary examination, you must obtain at least 50% in the examination itself and your year mark is not taken into account. According to University policy you require a sub-minimum of 40% in the examination before your year mark is taken into consideration. In other words, if you do not obtain at least 40% in the examination, you will automatically fail, and your final mark will be the mark you obtained in the examination. • If you do not have your specific examination dates and venue about a month before you are supposed to write the examination, enquire by phoning the Contact Centre. 17 ASK131-U/101/0/2009 7.3 Examination period This module is a year module in 2009. This means that you will write the examination in October/November 2009. Supplementary examinations dates will be provided by the Examination Section. During the module of the year, the Examination Section will provide you with information regarding the examination in general, examination venues, examination dates and examination times. 7.4 Examination paper At the end of the registration cycle you will be required to write a two-hour, 100-mark examination if you have obtained admission to the exam. For many of you it will be the first examination in Higher Education. It is important that you take note of the following examination technique: • • • • • • • • 7.5 Read through the questions carefully. Make sure that you answer only what is required. Start each question on a new page. Number each question correctly. Do not waste time on questions you do not know the answers to. Answer questions you can answer the best, first. Show all calculations in support of your answers. Non programmable calculators may be used. Previous examination papers Previous examination papers are available to students as self assessment question’s at the end of each chapter in the study guide. The idea is that after working through the study guide, you will test your newly attained knowledge by trying to do these questions on your own. If you find it difficult to answer these questions it is an indication that you have not yet mastered the topic and therefore need to revise that particular section. We advise you, however, not to focus on old examination papers only as the content of modules and, therefore, examination papers change from year to year. You may, however, accept that the type of questions that will be asked in the examination will be similar to the questions asked in the activities in your study guide and in the assignments. 18 7.6 Tutorial letter with information on the examination To help you in your preparation for the examination, you will receive a tutorial letter that will explain the format of the examination paper, give you examples of questions that you may expect and set out clearly what material you have to study for examination purposes. 7.7 Conclusion This is a subject that makes a heavy demand on a student’s time. It is also not a subject that one can pass by doing the minimum amount of work. You should therefore have a detailed study plan in place and adhere to it as far as possible. In spite of the care taken to ensure that study guides, assignments, and solutions are comprehensible and free from errors and omissions, discrepancies may occur. Should you come across such matters, or matters which are not clearly expressed, kindly let us know to enable us to make the necessary corrections. I hope that you will enjoy this module and I wish you success with your studies. Kind regards Mrs L Govender 19 ASK131-U/101/0/2009 8 ASSIGNMENTS AND ASSESSMENT CRITERIA ASSIGNMENT 01 THIS ASSIGNMENT IS COMPULSORY DUE DATE: 15 APRIL 2009 UNIQUE NUMBER: 647251 20 PLEASE TAKE NOTE OF THE FOLLOWING: DO NOT SUBMIT ASSIGNMENTS BY MEANS OF FAX OR E-MAIL This assignment must be answered on a mark reading sheet. Before completing the markreading sheet please see the instructions contained in this year’s issue of UNISA: SERVICES AND PROCEDURES. Read these instructions CAREFULLY and follow them EXACTLY to avoid mistakes. ALTERNATIVELY this assignment can be submitted via “myUnisa”. This assignment covers chapters 1 to 8, of the study guide and comprises 30 multiple choice questions. NO EXTENSION WILL BE GRANTED FOR THE LATE SUBMISSION OF THIS ASSIGNMENT AND NO CORRESPONDENCE OR TELEPHONE CONVERSATIONS WILL BE CONDUCTED IN THIS REGARD. It is important to: Work carefully through the relevant study material before you tackle the assignment. Calculate your answer on a separate piece of paper before you complete the mark-reading sheet. REMEMBER • There is only one correct answer to each question. • All questions are equal in value. • Only mark-reading sheets provided, may be used. • Colour in the correct block with a HB pencil. • Fill in your student number correctly. • Fill in the assignment number correctly. • Fill in the unique number correctly. Every assignment which is marked by the computer is given a unique number. The number contains information on the course code and assignment number. When the computer reads the mark-reading sheet with the unique number, it "knows" that it is Assignment • Send only your mark-reading sheet to the Assignment Section. Use the envelope provided by Unisa. • Make sure that you have enough mark-reading sheets. 21 ASK131-U/101/0/2009 DO NOT • mark more than one option per question, • tear or fold the mark-reading sheet, • staple the mark-reading sheet to another piece of paper, • colour outside the block, • colour in the block with a pen, • make corrections with correction fluid, • submit answers on a written sheet of paper, or • try to repair a torn mark-reading sheet with sticky tape - use another one. 22 ASSIGNMENT ONE UNIQUE NUMBER: 647251 DUE DATE: 15 April 2009 Before you answer the questions to this assignment, you must have studied chapters 1 to 8 from your study guide. Do this assignment on a mark reading sheet or submit it electronically via “myUnisa”. 1. Which of the following users will use the accounting information to assess the ability of the enterprise to continue as a going concern? (1) (2) (3) (4) 2. Clients Government Public Employees An example of a non-current asset will be … (1) (2) (3) (4) cash and cash equivalents. accrued expenses. prepaid expenses. property, plant and equipment. 3. A private company may have … (1) (2) (3) (4) one to twenty owners. one to twelve owners. one to fifty owners. more than seven but less than ten owners. 4. A sales organisation .. (1) (2) (3) (4) manufactures goods. buys and sells goods. renders a service. produces goods. 23 ASK131-U/101/0/2009 Assignment 1 (continued)… 5. What does the abbreviation, “SAICA” mean? (1) (2) (3) (4) 6. South African Institute of Church Associations. South African Institute of Chartered Accountants. South African Institute of Controlling Authorities. South African Institute of Conceptual Accountants. A statement of cash flows provides … (1) (2) (3) (4) information about the changes in the financial position of the business during the specified period. information about the financial position of the business at the end of that specified period. information about the results of the operating activities of the business during the specified period. a reconciliation of the equity at the beginning and the end of the financial year. Use the information below to answer question 7 to 14 : You are given the following information of RG Stores for the year ended 28 February 2008 and 2009: Non current assets Inventory Debtors Cash and cash equivalents Capital Drawings Creditors Non-current liabilities SARS- VAT payable Accrued expenses Net profit Additional Information: a) b) Total sales amounted to R3 000 000 for the year ended 28 February 2009. Credit sales are calculated at fifty percent of total sales. Cost of sales amounted to R1 000 000 for the year ended 28 February 2009. 2009 2 433 600 956 520 140 400 1 458 000 2 412 000 3 420 826 920 500 000 9 252 14 868 1 233 900 2008 2 412 000 562 320 90 000 1 285 200 2 952 000 6 300 653 050 34 272 1 898 723 600 N.B. Use 365 days in your calculations. 24 Assignment 1 (continued)… 7. The acid-test ratio for the year ended 28 February 2009 is … (1) (2) (3) (4) 8. 1,88 1,90 3,06 1,26 : : : : 1 1 1 1 The net profit margin for the year ended 28 February 2009 is … (1) (2) (3) (4) 24,12% 41,13% 82,26% 48,24% 9. The debtors collection period for the year ended 28 February 2009 is … (1) (2) (3) (4) 34,16 days 2,19 days 28,03 days 17,08 days 10. The current ratio for the year ended 28 February 2009 is … (1) (2) (3) (4) 3,06 3,01 3,00 3,04 : : : : 1 1 1 1 11. The gross profit margin for the year ended 28 February 2009 is … (1) (2) (3) (4) 15,00% 33,33% 133,00% 66,67% 12. The inventory turnover for the year ended 28 February 2009 is … (1) (2) (3) (4) 1,32 times 1,05 times 1,78 times 0,01 times 25 ASK131-U/101/0/2009 Assignment 1 (continued)… 13. The debt ratio for the year ended 28 February 2009 is … (1) (2) (3) (4) 14. 52,78% 27,08% 33,24% 20,55% The return of asset ratio for the year ended 28 February 2009 is … (1) (2) (3) (4) 24,73% 48,20% 50,70% 91,33% 15. The accounting equation can be stated as … (1) (2) (3) (4) Assets Assets Assets Liabilities = = = = Equity Liabilities Equity Assets + + Liabilities Equity Liabilities Equity 16. Solly, a debtor of GP Wholesalers buys goods on credit to the value of R1 700. In which journal will the above transaction be recorded in? (1) (2) (3) (4) Cash Payments Journal Cash Receipts Journal Sales Journal Purchases Journal 17. Alex sells 20 chocolate cupcakes for R75,00. If his mark-up percentage on cost is 25%, what is the cost price of one chocolate cupcake? (1) (2) (3) (4) R 3,00 3,75 0,75 60,00 18. What effect will the following transaction have on the accounting equation? “Received R1 000 from Mrs P Smith, a debtor, in part settlement of her account.” (1) (2) (3) (4) Assets will increase and decrease. Assets will increase and equity will decrease. Assets will decrease and equity will increase. Assets will decrease and liabilities will increase. 26 Assignment 1 (continued)… 19. If Scarlett sells a product at a gross margin of 35%, then the mark-up percentage on cost will be… (1) (2) (3) (4) 20. 65% 53,85% 100% 135% What are the two accounts involved in the following transaction? “The owner took stock to the value of R3 000 for a party at his house.” (1) (2) (3) (4) Drawings and donation. Inventory and bank. Drawings and bank. Drawings and inventory. 21. Sumeeta buys goods for R2 500 and re-sells them for R3 800. What is her gross margin percentage? (1) (2) (3) (4) 65,70% 52,00% 34,21% 152,00% 22. The elements of a balance sheet will be … (1) (2) (3) (4) assets. equity. liabilities. assets, equity and liabilities. 23. William sells a box of pies to Tlou for R125,99 (VAT inclusive @ 14%). What is the VAT amount? (1) (2) (3) (4) R 17,64 15,47 110,52 108,35 24. The first step in the accounting cycle will be … (1) (2) (3) (4) transactions are recorded in the journals. transactions are analysed from source documents. the ledger accounts are opened. a trial balance is prepared. 27 ASK131-U/101/0/2009 Assignment 1 (continued)… 25. Sales will be classified as an … (1) (2) (3) (4) 26. income account. expense account. asset account. liability account. From 1 January 2005, the South African Statements of GAAP must comply with… (1) (2) (3) (4) International Financial Reporting Standards. SAICA. International Federal Reporting Standards. International Financial Receiving Standards. 27. Debit postings to the asset account will … (1) (2) (3) (4) increase asset accounts. decrease asset accounts. increase and decrease asset accounts. have no effect on asset accounts. 28. Wallace sells a carpet for R1 500. His mark-up percentage on cost is 40%. How much gross profit does he make on the sale of the carpet? (1) (2) (3) (4) R 600,00 900,00 428,57 562,50 29. Which of the following business forms do the owners have limited liability for the debts of the business? (1) (2) (3) (4) Close corporations. Sole traders. Partnerships. None of the above businesses. 28 Assignment 1 (continued)… 30. Which account must be credited in the following transaction? “Bought goods on credit for TW suppliers for R4 500.” (1) (2) (3) (4) Debtors Creditors Inventory Bank [30 marks] 29 ASK131-U/101/0/2009 ASSIGNMENT 02 THIS ASSIGNMENT IS COMPULSORY DUE DATE: 17 JUNE 2009 UNIQUE NUMBER: 550287 30 PLEASE TAKE NOTE OF THE FOLLOWING: DO NOT SUBMIT ASSIGNMENTS BY MEANS OF FAX OR E-MAIL This assignment must be answered on a mark reading sheet. Before completing the markreading sheet please see the instructions contained in this year’s issue of UNISA: SERVICES AND PROCEDURES. Read these instructions CAREFULLY and follow them EXACTLY to avoid mistakes. ALTERNATIVELY this assignment can be submitted via “myUnisa”. This assignment covers chapters 9 to 16, of the study guide and comprises 30 multiple choice questions. NO EXTENSION WILL BE GRANTED FOR THE LATE SUBMISSION OF THIS ASSIGNMENT AND NO CORRESPONDENCE OR TELEPHONE CONVERSATIONS WILL BE CONDUCTED IN THIS REGARD. It is important to: Work carefully through the relevant study material before you tackle the assignment. Calculate your answer on a separate piece of paper before you complete the mark-reading sheet. REMEMBER • There is only one correct answer to each question. • All questions are equal in value. • Only mark-reading sheets provided, may be used. • Colour in the correct block with a HB pencil. • Fill in your student number correctly. • Fill in the assignment number correctly. • Fill in the unique number correctly. Every assignment which is marked by the computer is given a unique number. The number contains information on the course code and assignment number. When the computer reads the mark-reading sheet with the unique number, it "knows" that it is Assignment • Send only your mark-reading sheet to the Assignment Section. Use the envelope provided by Unisa. • Make sure that you have enough mark-reading sheets. 31 ASK131-U/101/0/2009 DO NOT • mark more than one option per question, • tear or fold the mark-reading sheet, • staple the mark-reading sheet to another piece of paper, • colour outside the block, • colour in the block with a pen, • make corrections with correction fluid, • submit answers on a written sheet of paper, or • try to repair a torn mark-reading sheet with sticky tape - use another one. 32 ASSIGNMENT TWO UNIQUE NUMBER: 550287 DUE DATE: 17 June 2009 Before you answer the questions to this assignment, you must have studied chapters 9 to 16 from your study guide. Do this assignment on a mark reading sheet or submit it electronically via “myUnisa”. 1. Which of the following will be regarded as a statutory payroll deduction? (1) (2) (3) (4) 2. Medical Aid Funeral fund Income Tax Membership fees paid to trade unions An example of marketing costs will be … (1) (2) (3) (4) external costs relating to the salesman. internal costs of the sales office. advertising and sales promotion costs. all of the above. Use the information below to answer questions 3 to 6: UNT Ltd manufactures product X. The information below pertains to the product X: Material Labour Overheads Sales Forecast sales in units: January 20.9 February 20.9 Opening inventory in units: January 20.9 200 000 350 000 150 000 4,5kg @ R14,00 per kilogram 8 hours @ R15,00 per hour 2,5 hours @ R10,00 per hour R100,00 per unit It is company policy to maintain a closing inventory of 15% of the following month’s sales. 33 ASK131-U/101/0/2009 Assignment 2 (continued)… 3. The production budget for January 20.9 is … (1) (2) (3) (4) 4. 102 500 units 297 500 units 175 000 units 400 000 units The materials budget for January 20.9 in rands is … (1) (2) (3) (4) R 18 742 500 6 457 500 11 025 000 21 600 000 5. The labour budget for January 20.9 is … (1) (2) (3) (4) R 35 700 000 21 000 000 48 000 000 12 300 000 6. The sales budget for January 20.9 is … (1) (2) (3) (4) R 29 750 000 17 500 000 20 000 000 40 000 000 7. Which if the following will not be recorded in the bank reconciliation statement? (1) (2) (3) (4) Outstanding cheques Post dated cheques issued Outstanding deposits Dishonoured cheques 34 Assignment 2 (continued)… 8. On 30 June 20.8, the business’s bank account had a debit balance of R27 000. A cheque for R3 500, received from a debtor, was subsequently dishonoured. No entry was made for the dishonoured cheque. On the basis of the above information, the balance on the bank account in the general ledger on 30 June 20.8 should have been… (1) (2) (3) (4) R 23 500 debit 30 500 debit 23 500 credit 30 500 credit Use the following information to answer questions 9 to 12: A costing clerk gives you the following information in respect of product A: R Direct labour Direct material Production overheads(variable) Sales Selling price per unit Fixed costs 9. The marginal income is … (1) (2) (3) (4) 10. R 2 448 000 2 880 000 2 160 000 3 168 000 25,00 15,00 10,00 3 600 000 125,00 1 200 000 The break-even volume is … (1) (2) (3) (4) 9 600 units 16 000 units 30 000 units 48 000 units 11. The break-even value is … (1) (2) (3) (4) R 2 000 000 1 200 000 3 750 000 6 000 000 35 ASK131-U/101/0/2009 Assignment 2 (continued)… 12. The margin of safety ratio is … (1) (2) (3) (4) 13. 66,67% 100% 80% 44,44% Cecilia deposits R15 000 into a fixed deposit account, earning an interest of 8% per annum compounded annually. How much money will she have at the end of five years? (1) (2) (3) (4) R 22 039,92 21 000,00 6 000,00 20 000,00 14. Approximately how much should be invested today if you wish to have R1 000 000 in two years if the interest rate is 5,5% per annum compounded quarterly? (1) (2) (3) (4) R 110 000,00 896 505,71 440 000,00 89 845,24 Use the information below to answer questions 15 to 18: The following information is given to you by QTR Enterprises: Actual hours worked 10 500 hours Actual labour rate R11,50 per hour Actual quantity of raw material issued 5 000 kilograms Actual price of raw material R7,50 per kilogram Standard time allowed for production 12 000 Standard labour rate R12,00 Standard quantity of material allowed for production 4 100 kilograms Standard price of raw materials R8,50 per kilogram 15. The material quantity variance is … (1) (2) (3) (4) R 7 650(F) 6 750(U) 6 750(F) 7 650(U) 36 Assignment 2 (continued)… 16. The labour efficiency variance is … (1) (2) (3) (4) 17. R 18 000(F) 17 250(F) 17 250(U) 18 000(U) The material price variance is (1) (2) (3) (4) R 12 300(F) 5 000(F) 12 300(U) 5 000(U) 18. The labour rate variance is … (1) (2) (3) (4) R 5 250(U) 6 000(U) 5 250(F) 6 000(F) Use the information below to answer questions 19 to 22: Gina worked 50 hours at RG Clothing for the week ended 4 July 20.8. She is paid R8,00 per hour and she gets twice this rate for every hour she works overtime. Her UIF is calculated at 1% of her basic wage and RG Clothing contributes 1%.PAYE is calculated at 5% of her gross wage. She contributed 2% of her basic wage to the LR Provident Fund and RG Clothing contributes 2%. Each factory worker at RG Clothing must work a 40 hour week. 19. What is Gina’s gross wage for the week ended 4 July 20.8? (1) (2) (3) (4) R 320,00 480,00 160,00 240,00 37 ASK131-U/101/0/2009 Assignment 2 (continued)… 20. What amount does Gina contribute to the Unemployment Insurance Fund for the week ended 4 July 20.8? R (1) (2) (3) (4) 21. 3,20 1,60 4,80 2,40 How much is Gina’s income tax? (1) (2) (3) (4) R 16,00 8,00 24,00 12,00 22. What is Gina’s net wage for the week ended 4 July 20.8? (1) (2) (3) (4) R 452,80 292,80 132,80 446,40 23. Aaron lent Kyle R15 000 with the agreement that he would pay the amount back after three months with interest. The interest rate is 10% per annum. What is the simple interest charged on this amount after 3 months? (1) (2) (3) (4) R 4 500,00 15 375,00 375,00 19 500,00 24. “The bank statement had an unfavourable balance of R20 700 on 30 September 20.8.” On which side of the bank reconciliation statement will the bookkeeper enter the above balance? (1) (2) (3) (4) Debit side. On both the debit and credit side. Credit side. Does not effect the bank reconciliation statement. 38 Assignment 2 (continued)… 25. Which of the following will be entered in the Cash Payments Journal? (1) (2) (3) (4) 26. A direct deposit made by a tenant into the business bank account. Credit sales made to a customer. Bank charges. Cash sales made to a customer. “ A debit order in favour of Square Insurers for R236,50, appeared in the bank statement only.” In which journal will the above transaction be entered into? (1) (2) (3) (4) Cash Receipts Journal Cash Payments Journal General Journal Sales Journal 27. One of the transactions that a business can only record in its cash journals once the bank statement has been received is/are … (1) (2) (3) (4) incorrect entries made by the bank. an outstanding cheque. interest charged on overdraft. an outstanding deposit. 28. Samantha deposits R500 every year into a saving account earning an interest of 9% per annum compounded annually. How much will Samantha receive in five years? (1) (2) (3) (4) R 2 992,50 725,00 769,31 1 945,00 39 ASK131-U/101/0/2009 Assignment 2 (continued)… 29. The two types of deductions in regard to Payroll Accounting are … (1) (2) (3) (4) 30. statutory and involuntary deductions. statutory and voluntary deductions. miscellaneous and voluntary deductions. none of the above. Which of the following are classified as a distribution cost? (1) (2) (3) (4) Transportation costs Salaries of supervisors and clerks. Both (1) and (2). None of the above. [30 marks] © UNISA 2009

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University of South Africa - ICT - ICT2621
CONTENTSSTUDY UNIT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 TOPIC Accounting as an information system The business organisation Financial reporting The accounting cycle Components of the financial statements The accounting equation Percentages, pricing and
University of South Africa - ICT - ICT2621
University of South Africa - ICT - ICT2621
Question 1 1.1) (effort) = c(size)k Where effort is calcualate in person-months. Since this is based on 152 hours per month, You need to know the hours worked that month. 1.2) 3 years = 36 months = 36 * 152 = 5472 person-months With one developer, the eff
University of South Africa - ICT - ICT2621
ASSIGNMENT 2 Question 1 The requirements analysis phase defines the business requirements for a new system. The logical design phase further documents business requirements using system models that illustrate data structures, business processes, data flow
University of South Africa - ICT - ICT2621
Question 11.1) 2 A=5 E=9 1 B=9 3 F = 12 6 8 J=4 H=5 4 G = 10 7 K=4 10 D=8 5 9 I=5C = 111.2) The critical path is C, G, H which takes 26 days (11 + 10 + 5) There are 5 total paths. The other possible paths are: - A, D, I which takes 18 days - B, E, I wh
University of South Africa - ICT - ICT2621
University of South Africa - ICT - ICT2621
University of South Africa - ICT - ICT2621
INF206D/101/2008INF206D System Analysis and Design Methods Tutorial Letter 101School of Computing2Notice to StudentsDue to regulatory requirements (imposed by the Department of National Education) the following would apply for this academic year (200
San Jose State - CS - 146
Chapter9PSPACE:AClassof ProblemsBeyondNPSlidesbyKevinWayne. Copyright@2005PearsonAddisonWesley. Allrightsreserved.1GeographyGameGeography.Amynamescapitalcitycofcountrysheisin.Bobnamesacapitalcityc'that startswiththeletteronwhichcends.AmyandBobrepeatt
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Chapter7NetworkFlowSlidesbyKevinWayne. Copyright2005PearsonAddisonWesley. Allrightsreserved.17.5BipartiteMatchingMatchingMatching. Input:undirectedgraphG=(V,E). M EisamatchingifeachnodeappearsinatmostedgeinM. Maxmatching:findamaxcardinalitymatching.
San Jose State - CS - 420
Introduction to Weka A Data Mining PackageClick to edit Master subtitle style4/8/10Downloadhttp:/www.cs.waikato.ac.nz/ml/weka/4/8/10Install4/8/10Start.4/8/10First InterfaceThere are different models. In this set of slides, we will go via Knowle
San Jose State - CS - 420
ProbabilityandInformationAbriefreviewCopyright,1996DaleCarnegie&Associates,ProbabilityProbabilityprovidesawayofsummarizing uncertaintythatcomesfromourlazinessand ignorance! Probability,beliefofthetruthofasentenceDegreeoftruth(fuzzylogic)vs.degreeof b
San Jose State - CS - 420
DataPreprocessingCopyright,1996DaleCarnegie&Associates,DatapreprocessingAnecessarystepforserious,effective, realworlddatamining ItsoftenomittedinacademicDM,but cantbeoverstressedinpracticalDM TheneedforpreprocessinginDM Datareductiontoomuchdata Datac
San Jose State - CS - 420
CSE572:DataMiningLecture 7: Model Overfitting1ClassificationErrorsqTraining errors (apparent errors) Errors committed on the training set Test errors Errors committed on the test set Generalization errors Expected error of a model over random selecti
San Jose State - CS - 420
INFS4203/INFS7203DataMiningLectureNote7 LectureNote7 AssociationRuleMiningByGabrielFung,PhD SchoolofInformationTechnologyandElectricalEngineering TheUniversityOfQueenslandIntroduction Assume we have a store and only sold five items. Transaction recor
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INFS4203/INFS7203DataMiningLectureNote3 LectureNote3 EvaluationByGabrielFung,PhD SchoolofInformationTechnologyandElectricalEngineering TheUniversityOfQueenslandTesting After Learning and before using the model (operation), we need to test it first! W
San Jose State - CS - 420
CSE 572/CBS 572: Data MiningLectureNote2 ClassificationIntroduction&DecisionTreeClick to edit Master subtitle styleByGabrielFung,PhDOutlineIntroduction Classification Process Classification Model:Decision Tree2P. 2IntroductionClick to edit Master
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CSE572DataMiningHuanLiu,CSE,CIDSE,ASUhttp:/www.public.asu.edu/~huanliu/DM10S/cse572.html04/08/10CSE572:DataMiningbyHuan Liu1CSE572Contentsofbasicandadvancedtopics FormatAninteractiveandhandsoncourse withampleopportunitiestowork,create andshare Asse
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CSE572:DataMiningLecture 16: Hierarchical Clustering1HierarchicalClusteringProduces a set of nested clusters organized as a hierarchical tree q Can be visualized as a dendrogramq A tree like diagram that records the sequences of merges or splits60
San Jose State - CS - 420
Chapter 5: Ensemble MethodsCSE572, Spring 2010 Click to edit Master subtitle style4/8/10CSE 572 Spring 2009Ensemble MethodsConstruct a set of classifiers from the training data Predict class label of previously unseen records by aggregating predictio
San Jose State - CS - 420
CSE572/CBS572:DataMiningLecture 17: Density-based ClusteringRead Section 8.41DensitybasedClusteringqLocates regions of high density that are separated from one another by regions of low densityHigh density regionsLow density background6 density-b
San Jose State - CS - 420
CSE572:DataMiningLecture 3: Data Preprocessing1DataQualityIssuesqNoise Outliers Missing values Duplicate dataA side story related to data mining Local preference can determine global patterns Thomas Schellings famous experiment on what can cause rac
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CSE572:DataMiningLecture 3: Data PreprocessingRead Section 2.31DataQualityIssuesqNoise Outliers Missing values Duplicate dataqqq2NoiseqNoise refers to modification of original values Examples: distortion of a persons voice when talking on a
San Jose State - CS - 420
CSE572:DataMiningLecture 3: Data PreprocessingRead Section 2.31DataQualityIssuesqNoise Outliers Missing values Duplicate dataqqq2NoiseqNoise refers to modification of original values Examples: distortion of a persons voice when talking on a
San Jose State - CS - 420
Definitions Examples Principals Elements WEB 2.0 Web Crawling CSE 572: Data Mining Collective IntelligenceHuan Liu Click to edit Master subtitle styleSpring, 2010 Joint Work with Mohammad Ali AbbasiCollective IntelligenceHuan Liu1Definitions Examp
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CSE572/CBS572:DataMiningLecture 18: Cluster Validation1ClusterValidityqFor supervised classification we have a variety of measures to evaluate how good our model is Accuracy, precision, recallqFor cluster analysis, the analogous question is how to
San Jose State - CS - 420
CSE572DataMiningLecture Notes for Chapter 8 Basic Cluster Analysis Introduction to Data Miningby Tan, Steinbach, KumarHuan Liu, Spring 2010WhatisClusterAnalysis?qFinding groups of objects such that the objects in a group will be similar (or related)
San Jose State - CS - 420
DataMining Clustering:AdvancedConcepts andAlgorithmsLecture Notes 18 Tan,Steinbach, Kumar Tan,Steinbach,Introduction to Data Mining4/18/20041HierarchicalClustering:RevisitedqCreates nested clusters Agglomerative clustering algorithms vary in terms
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DataMining ClusterAnalysisLecture Notes for Chapter 17 Tan,Steinbach, KumarIntroduction to Data Mining4/18/20041DBSCANqDBSCAN is a density-based algorithm. Density = number of points within a specified radius (Eps) A point is a core point if it h
San Jose State - CS - 420
CSE572:DataMiningBayesian Classifiers1Review:ProbabilityA random variable is a quantity that depends on the outcome of a random experiment Can be discrete or continuous q Example: Discrete random variableqRandom experiment: Tossing a coin 4 times Ra
San Jose State - CS - 420
CSE572:DataMiningBayesian Classifiers1Review:ProbabilityA random variable is a quantity that depends on the outcome of a random experiment Can be discrete or continuous q Example: Discrete random variableqRandom experiment: Tossing a coin 4 times Ra
San Jose State - CS - 420
CSE572:DataMiningLecture 9: Bayesian Classifiers1Review:ProbabilityA random variable is a quantity that depends on the outcome of a random experiment Can be discrete or continuous q Example: Discrete random variableqRandom experiment: Tossing a coin
San Jose State - CS - 420
SupplementaryNoteFromtheBook:DataMining: ConceptsandTechniques JiaweiHanandMichelineKamberDataMining:ConceptsandTechniques 1ConstructFPtreefroma TransactionDBTID 100 200 300 400 500 Steps: 1. ScanDBonce,find frequent1itemset(single itempattern) 2. Ord
San Jose State - CS - 420
Given the following t ransactions: E:1B:1 B:1 C:2 B:1 C:1B:1 A:2C:1C:1Root E:1 C:1B:1 C:1 E:1 C:2 C:2 A:1 E:1 Root B:1E:1 Root B:1 E:1 E:1 B:1 E:1 E:1 A:2 Root B:1 Root A:3 C:1 A:1 Transacti on1 2 3 4 5 ACD BCEH ABCE BEI AGJ ItemsPlease sketch the FP Tr
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CSE572:DataMiningLecture 12: Association Analysis1FactorsAffectingComplexityofAprioriqChoice of minimum support threshold lowering support threshold results in more frequent itemsets this may increase number of candidates and max length of frequent
San Jose State - CS - 420
CSE572:DataMiningLecture 11: Association Analysis1AssociationRuleMiningqGiven a set of transactions, find rules that will predict the occurrence of an item based on the occurrences of other items in the transactionMarket-Basket transactionsTID Item
San Jose State - CS - 420
CSE 572 Data Mining, Sprig 2010, Feb 8, 2010 Some sample projects 1. Using clustering technique to mine the nature clusters of Haiti datasetChoose a toolkit such as WEKA, matlab clustering toolbox, etc. to categorize based on the text in reports. Documen
San Jose State - CS - 420
CSE572 - Project #1 Spring 2010Reza Zafarani reza@asu.edu Due: Monday Mar 1, 2010Submit a one pager report briey describing the following,1Problem statementDescribe what you are planning to do in the project. Write a single paragraph about the proble
San Jose State - CS - 420
Using Physical Activity for User Behavior AnalysisGerald BieberFraunhofer-Institute for Computer Graphics J.-Jungius-Str. 11 D-18059 Rostock, Germany Tel: (+49) 381-4024-110Christian PeterFraunhofer-Institute for Computer Graphics J.-Jungius-Str. 11 D
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Using a Low-Cost Electroencephalograph for Task Classification in HCI ResearchJohnny Chung Lee Carnegie Mellon University 5000 Forbes Ave, Pittsburgh, PA 15213 johnny@cs.cmu.eduABSTRACTDesney S. Tan Microsoft Research One Microsoft Way, Redmond, WA 980
San Jose State - CS - 420
The BodyMedia Platform: Continuous Body IntelligenceAstro TellerCEO, BodyMedia, Inc. th 4 Smithfield Street, 12 Floor Pittsburgh, PA 15222 1.412.288.9901John (Ivo) StivoricCTO, BodyMedia, Inc. th 4 Smithfield Street, 12 Floor Pittsburgh, PA 15222 1.41
San Jose State - CS - 420
Predicting User Action from Skin ConductanceLszl Laufer Budapest University of Technology and Economics Dept. of Ergonomics and Psychology 1111 Bp. Egry J.u.1.E.p laufer@erg.bme.huABSTRACTBottyn Nmeth Budapest University of Technology and Economics Dep
San Jose State - CS - 420
Paper Presentation Assignment CSE 572 Spring 2010 Description: Search for and select a contemporary research paper focused on, or strongly related to, data mining. We welcome your suggestions/recommendations. Everyone is expected to search for and read th
San Jose State - CS - 420
Modeling Parallel and Reactive Empathy in Virtual Agents: An Inductive ApproachScott W. McQuiggan1, Jennifer L. Robison1, Robert Phillips12, and James C. Lester11Department of Computer Science North Carolina State University Raleigh, NC 27695 USAAppli
San Jose State - CS - 420
Improving Classication Accuracy Using Automatically Extracted Training DataMicrosoft Research Mountain View, CA, USAAriel Fuxmanarielf@microsoft.com Rakesh Agrawal rakesha@microsoft.com ABSTRACTMicrosoft Research Mountain View, CA, USAankannan@micros
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Identifying Domain Expertise of Developers from Source CodeRenuka SindhgattaIBM India Research Laboratory Embassy Golf Links Park Bangalore, India 91-80-51774584renuka.sr@in.ibm.comABSTRACTWe are interested in identifying the domain expertise of deve
San Jose State - CS - 420
CHI 2008 Proceedings Physiological Sensing for InputApril 5-10, 2008 Florence, ItalyDemonstrating the Feasibility of Using Forearm Electromyography for Muscle-Computer InterfacesT. Scott Saponas1, Desney S. Tan2, Dan Morris2, Ravin Balakrishnan31DUB
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Data Visualisation and Data Mining Technology for Supporting Care for Older PeopleNubia M. Gil *, Nicolas A. Hine *, John L. Arnott *, Julienne Hanson #, Richard G. Curry @, Telmo Amaral * & Dorota Osipovi #* School of Computing, Dundee University, Dund
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Creativity Support in IT Research OrganizationPriyamvada TripathiSchool of Computing and Informatics Arizona State University Tempe, AZ 85281 +1 480 294 2628pia@asu.edu ABSTRACTAll domains of human activity and society require creativity. This dissert
San Jose State - CS - 420
Can Complex Network Metrics Predict the Behavior of NBA Teams?Pedro O.S. Vaz de MeloFederal University of Minas Gerais 31270-901, Belo Horizonte Minas Gerais, BrazilVirgilio A.F. AlmeidaFederal University of Minas Gerais 31270-901, Belo Horizonte Mina
San Jose State - CS - 420
School of Computing, Informatics, and Decision Systems EngineeringData Mining (CSE 572)Spring 2010Instructor: Dr. Huan LiuTA: Mohammad Ali AbbasiHomework Deadline How to submit# 3, Classification Feb 24, 2010 Hard copy in the Class; before the class
San Jose State - CS - 420
School of Computing, Informatics, and Decision Systems EngineeringData Mining (CSE 572)Spring 2010Instructor: Dr. Huan LiuTA: Mohammad Ali AbbasiHomework Deadline How to submit# 4, Association Rule Mining Monday, March 22, 2010 Hard copy in the Clas
San Jose State - CS - 420
School of Computing, Informatics, and Decision Systems EngineeringData Mining (CSE 572)Spring 2010Instructor: Dr. Huan LiuTA: Mohammad Ali AbbasiHomework Deadline How to submit# 5, Clustering Monday, April 5th, 2010 Hard copy in the Class; before th
San Jose State - CS - 420
School of Computing, Informatics, and Decision Systems EngineeringData Mining (CSE 572)Spring 2010Instructor: Dr. Huan LiuTA: Mohammad Ali AbbasiHomework Deadline# 3, Classification Feb 24, 2010HW3-1: Consider the training example shown in Table 1,
San Jose State - CS - 146
Chapter 7Network Flow7.5 Bipartite MatchingSlides by Kevin Wayne. Copyright 2005 Pearson-Addison Wesley. All rights reserved.1MatchingMatching. Input: undirected graph G = (V, E). M " E is a matching if each node appears in at most edge in M. Max ma
San Jose State - CS - 146
Chapte 7 rNe twork FlowS s by Ke Wayne. lide vin C opyright 2005 Pe arson-Addison We sley. All rights reserve d.1S t Rail Ne ovie twork, 1955Re re : On thehistory of thetransportation and m umflow proble s. fe nce axim m Ale xande S r chrijve in Math
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Chapter 5Divide and Conquer5.6 Convolution and FFTSlides by Kevin Wayne. Copyright 2005 Pearson-Addison Wesley. All rights reserved.1Fast Fourier Transform: ApplicationsApplications. Optics, acoustics, quantum physics, telecommunications, control sy
San Jose State - CS - 146
Chapter 3Graphs3.1 Basic Definitions and ApplicationsSlides by Kevin Wayne. Copyright 2005 Pearson-Addison Wesley. All rights reserved.1Undirected GraphsUndirected graph. G = (V, E) V = nodes. E = edges between pairs of nodes. Captures pairwise rela
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CSE 450/598 Design and Analysis of Algorithms Spring 2010 Class time and place: TuTh 10:3011:45, BYAC 270 Instructor: Goran Konjevod (goran@asu.edu) Ofce hours: TuTh 1:303:00 (BY450) Text: Jon Kleinberg and va Tardos, Algorithm Design, Addison-Wesley (ISB
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Homework 6 Due: Thursday April 8 before 10:30 1. (7.6) 2. (7.8) 3. (7.16) 4. (7.17) 5. (7.46)CSE 450/598 Spring 2010 Arizona State University1
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Homework 6 Due: Thursday March 25 before 10:30 1. (6.3) 2. (6.4) 3. (6.6) 4. (6.10)CSE 450/598 Spring 2010 Arizona State University5. [Implementation Question] Read Question 6.7 and implement an algorithm for the problem described there (and in the Solv