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Prescription:BA300 Business Applications

Aim of Module To enable the student to gain an understanding of the flow of information through accounting systems as a basis for the evaluation and design of the internal controls in accounting systems as well as to gain practical experience in working with Computerised Accounting Systems.

Credits 7

Knowledge Assumed From BA210 Business Applications
SC200 System Controls

Suggested Time 70 student learning hours

Prescription Expiry Date Nov 2002


Level and Assessment Schedule
TopicsHighest
Skill Level
Suggested
Assessment
Percentage
1 Application Areas C 15
2 Accounting Information Subsystems P 60
3 Micro-Computing Control Problems C 25

100


The Student Will

1  Application Areas
C1Identify both the computer controls and the administration controls (which may be manual) that should be present for each of the following applications. These may be internal controls and fall into the following categories:
-Organisational Controls
-Procedure Controls
-Application Controls
> Payroll/Personnel
-Tax Department Requirements
-ACC Requirements
-Human Resource Management
> Purchasing/Order Entry
> Production/Manufacturing/Job Costing
> Inventory Control
-Receiving
-Inventory
> Marketing
> Sales/Accounts Receivable
-Invoices
-Cash Receipts
> Accounts Payable
-Accounts Payable
-Payments
> Fixed Assets
> General Ledger/Budgeting
top
2  Accounting Information Subsystems
PUsing a case study demonstrate a detailed working knowledge of any two sub-systems. Make a presentation to the rest of the class showing what has been learned.
top
3  Micro-Computing Control Problems
CDescribe the control problems that are unique to Microcomputer Accounting systems and the steps that can be taken to overcome these problems.
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