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Final 2010 -2 - NFIDENTIAL SULIT K niversiti TUN ABDUL...

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Unformatted text preview: NFIDENTIAL / SULIT K/ niversiti TUN ABDUL RAZAK FINAL EXAMINATION MATRIC NUMBER SECTION COURSE TITLE : COMPUTERIZED ACCOUNTING SYSTEM COURSE CODE : AADZO43 DATE/DAY : 09 DECEMBER 2010 l THURSDAY TIME/DURATION : 09:00 AM - 12:00 PM] 3 HOURS lSTRUCTIONS TO CANDIDATES : Please read the instruction under each section carefully, Candidates are reminded not to bring into examination hall/room any form of written materials or electronic gadget except for stationery that is permitted by the lnvigilator. Students who are caught breaching the Examination Rules and Regulation will be charged with an academic dishonesty and if found guilty of the offence, the maximum penalty is expulsion from the University. (This Question Paper consists of 14 Printed Pages including front page) ***DO NOT OPEN THE QUESTION PAPER UNTIL YOU ARE TOLD TO DO SO*** AME : ______________________________ DATE ________ ATRlC NO : _____________ SECTION ________ ROGRAMME OURSE CODE/TITLE GNATURE ‘1‘ $L§ANK Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination This Paper Consists Of TWO (2) Sections. [100 Marks] SECTION A [60 Marks] There are THIRTY (30) questions in this section. Answer ALL questions on the OMR sheet. 1. Which of the following is a function of an Accounting Information System (AIS)? reducing the need to identify a strategy and strategic position automating all decision making allocating organizational resources transforming data into useful information pow> 2. Data differ from information in which way? A. Data are output and information is input B. Information is output and data are input C. Data are meaningful bits of information D. There is no difference 3. For good internal control, who should sign cheques? A. cashier B. accounts payable clerk C. purchasing agent D. controller 4. In which cycle does a company ship goods to customers? Production cycle Financing cycle Revenue cycle. Purchasing cycle Dow> 5. The transaction cycles relate to one another and interface with this generate information for both management and external parties. general ledger and reporting system accounting information systems computer processor human resources cycle DOW? Computerized Accounting System (AA02043) CONFIDENTIAL August 2010 Final Examination 6. 10. Documents generated at the end of transaction processing activities are called Which of the following is not one of the four types of file processing? A. changing B. updating C. deleting D. altering . A data flow diagram (DFD) has four basic elements. The flow of data between processes, data stores, and data sources and destinations is known as A. Data sources and destinations. B. Data flows. C. Transformation processes. D. Data stores. . The graphic description of the flow of data within an organization is called a Systems flowchart. Data flow diagram. Context diagram. Document flowchart. pom> . In a DFD, a "bubble" is also known as A. Data stores. B. Transformation processes. C. Data flows. D. Data destinations. A flowchart is an analytical tool used to describe some aspect of an information system. A flowchart that depicts the relationships among the input, processing, and output of an AIS is A. An internal control flowchart. B. A document flowchart. C. A system flowchart. D. A program flowchart. Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination 11. In the data flow diagram of the customer payment process, "Customer" will appear in A square. A circle. Two horizontal lines. None of the above Dom> 12. All of the information about a particular student is stored in which of the following? file record attribute field pom? ' 13. The attribute that can uniquely identify a specific row in a table is the A. primary key B. secondary key C. foreign key D. logical key 14. The plan of organization that a business uses to safeguard assets, provide accurate and reliable information, and promote and improve operational efficiency is known as A. Aphenomenon. B. Internal control. C. An AlSthreat. D. A preventive control 15. controls are designed to make sure an organization's control environment is stable and well managed. A. Application B. Detective C. General D. Preventive 16. Verifying the identity of the person or device attempting to access the system is A. Authentication B. Authorization C. Identification D. Threat monitoring Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination 17. Spyware is A. Software that tells the user if anyone is spying on his computer B. Software that monitors whether spies are looking at the computer C. Software that monitors computing habits and sends the data it gathers to someone else D. None of the above 18. Which of the following is not a useful control procedure to control access to system outputs? ’ Allowing visitors to move through the building without supervision. Coding reports to reflect their importance. Requiring employees to log out of applications when leaving their desk. Restricting access to rooms with printers. p.097? 19. All other things being equal, which of the following is true? A. Detective controls are superior to preventive controls B. Corrective controls are superior to preventive controls C. Preventive controls are equivalent to detective controls D. Preventive controls are superior to detective controls 20. Which of the following is the most important, basic, and effective control to deter fraud? A. Enforced vacations B. Logical access control C. Virus protection control D. Segregation of duties 21. Computer fraud is often much more difficult to detect than other types of fraud because Perpetrators usually only steal very small amounts of money at a time, thus requiring a long period of time to have elapsed before they're discovered. Perpetrators can commit a fraud and leave little or no evidence. Most perpetrators invest their illegal income rather than spend it, thus concealing key evidence. . Most computer criminals are older and are considered to be more cunning when committing such a fraud. 0.0.00? Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination 22. The unauthorized copying of company data is known as Data leakage Eavesdropping Masquerading Phishing 9.0.5“? 23. What is the primary objective of the revenue cycle? to maximize revenue and minimize expense to reduce outstanding accounts receivable balances through increased cash sales to provide the right product in the right place at the right time at the right price to sell as much product as possible and/or to maximize service billings F309“? 24. The last step in the revenue cycle is cash collections. The accounts receivable department must know when customers pay their invoices, yet segregation of duty controls dictate that the collection and recording functions be kept separate from each other. What is a solution to this potential internal control problem? have customers send a remittance advice with their payment have mailroom personnel prepare a remittance list which can be forwarded to accounts receivable establish a lockbox arrangement with a bank all of the above .00 P”? 25. In the expenditure cycle, the primary external exchange of information occurs with A. Customers. B. Suppliers. C. Management. D. The audit committee. 26. The general ledger and reporting system is designed to provide information for which of the following user groups? ‘ A. Internal users B. External users C. Inquiry processing by internal or external users D. All of the above Computerized Accounting System (AA02043) CONFIDENTIAL August 2010 Final Examination 27. Identify which of the following scenarios the buyer could adjust by using a debit memo document. A. quantity different from that ordered B. damage to the goods C. goods that fail inspection for quality D. All of the above are possible scenarios 28. The final activity in the general ledger and reporting system is the production of various managerial reports. The report that shows planned cash inflows and outflows for each project is the Journal voucher list. Statement of cash flows. Operating budget. Capital expenditures budget pow> 29. The document that authorizes the release of the necessary quantity of raw materials from storeroom to shipping is referred to as A picking ticket A shipping order A packing slip A move ticket. Dow> 30. Which item below is not considered a major input to the general ledger and reporting system? summary entries from the major subsystems reports from managers adjusting entries financing and investing activities pom> Computerized Accounting System (AADZO43) CONFIDENTIAL August 2010 Final Examination SECTION B: [40 Marks] There are SIX (6) questions in this section. Answer ALL questions in the question paper. 31. Discuss the characteristics of useful information ’ (8 marks) Answer 31: Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination 32. Explain the importance of internal control in an organization. List FIVE (5) objectives of a good internal control. (8 marks) Answer 32: 10 Computerized Accounting System (AA02043) - CONFIDENTIAL August 2010 Final Examination 33. Describe FOUR (4) activities in the revenue and THREE (3) activities in the expenditure cycles. (8 marks) Answer 33: 11 Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination 34. Explain any FOUR (4) of the computer fraud and abuse techniques. (4 marks) Answer 34: 12 Computerized Accounting System (AAD2043) CONFIDENTIAL August 2010 Final Examination 35. Give a brief description of each of the following documentation techniques: document flowchart, systems flowchart, and program flowchart. (8 marks) Answer 35: 13 Computerized Accounting System (AADZO43) CONFIDENTIAL August 2010 Final Examination 36. List the threats in purchasing cycle. (4 marks) Answer 36: *** END OF QUESTION PAPER *** 14 ...
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