COURSE NO: BIS309 DURATION: 1 WEEK DUE DATE: 3rd July 2020, 15:00hrs
TITLE OF PAPER: ACCOUNTING INFORMATION SYSTEMS
SUBJECT: BUSINESS INFORMATION SYSTEMS
• ANSWER ALL QUESTIONS
• Emblem perfect your achievement
• Submit your Achievement on Moodle
• Ascribable limit bound is Moodle bound: 15:00hrs
TOTAL NO. OF PAGES (including shelter page) 13
Section A (12 marks)
1. Explain how a union could be the sufferer of deprivation, smooth if fanciful hostility of duties is enforced. 
2. Which, if any of the coercionthcoming situations enact the inappropriate hostility of functions? SUPPORT YOUR ANSWER. 
a) The representationing section arranges the usageers’ invoices, and the recitals receivable section supports to the usageers’ recitals.
b) The sales section approves the confidence memos as the outcome of fruit produce, and later compromises to the usageer recitals are performed by the recitals receivable section.
c) The shipping section ships commodities that possess been retrieved from accumulation by depot personnel.
d) The unconcealed recitaling section supports to the unconcealed ledger recitals subjoined receiving archives title that are cheerful by the representationing section.
3. Commodities are shipped to a usageer, except the shipping section does not attributable attributable attributable attributable attributable attributable attributable attributable attributable not attributable attributable attributable attributable attributable attributable attributable attributableify representationing and the usageer never receives an invoice. Describe a national inner regulate act that would disconceal this falsity. 
4. A clerk embezzles usageer acquittals on recital and shelters up the larceny by making an compromise to the recitals receivable ledger. Describe a national inner regulate act that would thwart this deprivation. 
Section B [18 Marks]
A teller at a savings and mortgage drive-through not attributable attributable attributable attributable attributable attributable spurious a money acquittal from usageer #1 coercion an auto mortgage. The teller appeared to course the acquittal, except told the usageer the sculptureer was jammed and she can’t sculpture a acknowledgment. The usageer not attributable attributable attributable attributable attributable attributable spurious the indulge and army abroad. The teller pocketed the money and wrote down usageer #1’s mortgage enumerate and acquittal whole coercion advenient reconciling. A stranger of days anteriorly usageer #1’s monthly proposition was sculptureed, the teller narrative a money acquittal from usageer #2 as if it were made by usageer #1. The teller pocketed the estrangement among the span acquittals. The teller continued to take-by-theft and alienate usageer acquittals coercion the proximate span years externally discoverion.
Identify the emblem of deprivation design pictorial. Describe 2 regulates you would instrument to oration the deprivation endanger, and designate each regulate as thwartive or discoverive. 
The Soap Manufacturing Union has three employees who achievement in the depot. Perfect of the depot achievementers are attested to administer schedule when it falls under the readminister roll. The achievementers unimpaired a donation administer and mail it to the supplier of their excellent. The schedule is delivered quickly to the depot. The achievementers transmit a memo to recitals payable noiseing the acknowledgment of schedule. Recitals payable compares the depot memo to the supplier’s invoice. Recitals payable arranges a regulate which the treasurer signs.
Discuss implicit inner regulate endangers imminent in this rule. 
The Golf Club Union makes usage golf clubs. The manufacturing overseer interviews nation who possess specialized manufacturing skills, and he informs payroll when an employee is compensated. The employees interpretation a bound clock to chronicles the hours they achievement. The employees are so required to conduct a chronicles of the bound they lavish achievementing on each administer. The overseer approves perfect bound cards.
The recitalant analyzes the work tickets and arranges a strive division analysis. Payroll arranges the payroll archives and paychecks. The overseer distributes the paychecks to the employees. Payroll informs money expenditure of the funds required to shelter the unimpaired payroll whole. The money expenditures clerk ensures that there are abundant funds in the union’s prescribely regulateing recital to shelter the payroll.
Describe at smallest three inner regulate inconclusivenesses; coercion each inconclusiveness recommend an correction to inner regulate. 
Section C [30 marks]
ORBITS – (Manual and Stand-Alundivided PC Rule Includes Donations, Payroll, Unroving Property, and Sales Administer Courseing)
In 1997, J.D Orbits publiced a cell phundivided friend manufacturing introduce designated Orbits. Although the union began its operations at the national roll with solely 40 employees, 3 vendors, and 5 main usageers, it skilled swift prosperity. By 2001, bloated sales tripled and the deed extensive its usageer, vendor, and employee low, and it now serves perfect greater cell phundivided manufacturers. Currently, Orbits employs further than 120 beings, including executives, directors, sales enactatives, employment personnel, and fruition achievementers.
Customers: Orbits sells to the egress stores of distributors such as Verizon, MCI, Cingular, and AT&T cellular phones in the tri-state area.
Materials and Suppliers: Manufacturing workmans-free cell phundivided devices requires a enumerate of unanalogous materials, nundivided of which is made in-house. Most talents are donationd 25 vendors. The further deep components interpretationd in the manufacturing course are donationd through reduces with vendors. Raw materials are donationd from vendors according to expense externally a coercionmal reduce.
Orbits recitaling rule is included of manual acts that are cheered by stand-alundivided PC (not attributable attributable attributable networked) in distinct sections. Key elements of the sales administer courseing, purchasing, unroving property and payroll rules are pictorial in the coercionthcoming paragraphs.
The course begins in the purchasing and schedule regulate section. Using the section PC, a clerk monitors the schedule rolls in the digital schedule ledger. When the schedule on workman falls under the readminister object, the clerk sculptures span copies of the donation requisition. The clerk transmit undivided representation to the recitals payable section, where recitals payable clerk smooths it in the recitals payable pending smooth. The clerk workmans the succor representation of the requisition to his coworker (the purchasing clerk) in the section, who manually arranges a four-sunder donation administer. The purchasing clerk transmits undivided representation of the donation administer to the recitals payable section (where it is smoothd in the recitals payable pending smooth) and span copies to the vendor. The clerk transmits the developed donation administer representation, along with the first donation requisition, to another coworker in the section (the schedule regulate clerk) who, using the section PC, updates the schedule ledger to chronicles the schedule extension. The schedule regulate clerk then smooths the requisition and the donation administer in the section.
When the fruits reach, the receiving section clerk inspects, counts, and reconciles them to the packing lubricate. Undivided representation of the receiving noise is sent with the schedule to the storeroom. Another representation is sent to the recitals payable section, where it is smoothd in the recitals payable pending smooth. The developed representation is smoothd in the receiving section.
Once the recitals payable clerk receives the donation requisition, donation administer, and receiving noise, she avenuees the section PC, chronicless the burden in the donations archives, and supports it to the supplier’s recital in the recitals payable adminicular ledger. The clerk the transfers the hard-representation donation requisition, donation administer, and receiving noise to the public recitals payable smooth. The recitals payable clerk then sculptures a archives acknowledgment from the PC summarizing the transactions in the donation archives coercion the bound and transmits it to unconcealed ledger section. The unconcealed ledger clerk receives the hard-representation archives acknowledgment and the invoice from the vendor. The clerk then interpretations the section Pc to support to the schedule and recitals payable regulate recitals.
Money Expenditures Course
Periodically the recitals payable clerk reviews the hard-representation muniments in the public recitals payable smooth and identifies items to be compensated. The clerk avenuees the section PC, sculptures a hard-representation money expenditure acknowledgment, and transmit it to the money expenditures section. The clerk then removes the burden from the digital recitals payable adminicular ledger. Developedly, the clerk smooths the hard-representation muniments in the close recitals payable smooth.
Upon acknowledgment of the money expenditures acknowledgment, the money expenditures clerk avenue the section PC, sculptures a vendor regulate, and chronicless the regulate in the digital regulate archives. Proximate, the clerk transmits the regulate to the vendor and transmits the hard-representation money expenditure acknowledgment to the unconcealed ledger section. The unconcealed ledger clerk receives the money expenditure acknowledgment and supports to the unconcealed ledger money and recitals payable recitals, using the section PC. Developedly, the unconcealed ledger clerk smooths the acknowledgment in the section.
Each week the fruition section overseer submits each employee bound cards to the payroll section coercion courseing. The overseer so transmits the work tickets to the costing recitaling section, which interpretations then to perfectocate strive and manufacturing over costs to the achievement-in-course recital.
The payroll section clerk receives the bound cards and interpretations the section PC to uplimit the employee payroll chronicless. The clerk so sculptures the employee paychecks and a payroll archives. A representation of the payroll archives is sent to the recitals payable section, and the paychecks are verified and sent to the overseers coercion division to the employees. A representation of the payroll archives and the bound cards are smoothd in the section.
The recitals payable section interpretations the payroll archives to manually arrange span copies of a money expenditures acknowledgment. Undivided representation of the acknowledgment and the payroll archives are sent to the money expenditures section. The succor representation of the acknowledgment is sent to the unconcealed ledger section.
The money expenditures section interpretations the payroll archives and the money expenditures acknowledgment to manually arrange a regulate coercion the whole payroll. The payroll regulate is verified and sent to the bank coercion carelessness into the payroll imprest recital. The acknowledgment, the payroll regulate representation, and payroll archives are smoothd in the section.
The unconcealed ledger interpretations the money expenditures acknowledgment to uplimit digital unconcealed ledger payroll recital from the section PC. The acknowledgment is then smoothd in the section.
Unroving Asset Rule
At Orbits, the purchasing section is lawful coercion administering unroving property coercion interpretationr sections lowd on a interpretationr-generated donation requisition. When the purchasing section clerk receives the donation requisition from the interpretationr section, she creates a donation administer and transmits it to the vendor. The donation requisition is smoothd in the purchasing section.
When the asset shipped, the vendor transmits the invoice to the recitals payable section and delivers the asset quickly to the interpretationr section, where it is reconciled to the packing lubricate and placed into utility. The interpretationr then transmits the packing lubricate to the unroving asset section.
Upon acknowledgment of the invoice from the vendor, the recitals payable clerk avenuees the section PC, determines a ascribable limit coercion acquittal, chronicless the burden in the recitals payable adminicular ledger, and smooths the invoice in the public recitals payable smooth.
Periodically, the clerk reviews the public recitals payable smooth coercion items to be compensated. When the recitals payable is ascribable, the clerk avenuees the section PC, sculptures a hard-representation money expenditures acknowledgment, and transmits it to the money expenditures section. The clerk then removes the burden from the digital recitals payable adminicular ledger. Developedly, the clerk smooths the hard-representation invoice in the close recitals payable smooth.
Upon acknowledgment of the money expenditure acknowledgment, the money expenditures clerk avenuees the section PC, sculptures a vendor regulate and chronicless the regulate in the digital regulate archives. Proximate, the clerk transmits the regulate to the vendor and transmits the hard-representation money expenditure acknowledgment to the unconcealed ledger section.
Unroving Asset Section
When the unroving asset section clerk receives the packing lubricate from the interpretationr section, he avenuees the section computer and chronicless the asset in the unroving asset adminicular ledger. Boundically, the clerk arranges an recital analysis that he transmits to the unconcealed ledger.
NOTE: The unroving asset section has attached acts to administer the means-of-support and dispensation of unroving property. These acts are not attributable attributable attributable attributable attributable attributable attributable attributable attributable sunder of this ordinance.
Unconcealed Ledger Section
The unconcealed ledger clerk receives the money expenditure acknowledgment from the money expenditures section and the recital analysis from the unroving property section. The unconcealed ledger clerk then avenuees the section PC and supports to the money, recitals payable regulate, and unroving asset regulate recitals. Developedly, the unconcealed ledger clerk smooths the acknowledgment and recital analysis in the section.
Sales Administer Rule
The sales section receives usageer administers via fax, mail and e-mail. A sales clerk using the sales section PC chronicless the administers in the sales administer smooth and sculptures a accumulation loose, invoice, ledger representation, and packing lubricate. These muniments are as sorted as follows:
• The invoice and ledger representation are sent to representationing, where the clerk chronicless the sale in the digital sales archives from the section computer. The clerk then transmits the invoice to the usageer and the ledger representation to the recitals receivable section.
• The accumulation loose is sent to the depot, where the commodities are choice and the depot clerk updates the accumulation chronicless from the section PC. The clerk then transmits the accumulation loose and the commodities to the shipping section.
• The packing lubricate is sent to the shipping section where it is reconciled to the accumulation loose. The shipping clerk then manually arranges a representation of goods and chronicless the shipment in the shipping log. The clerk transmits the representation of goods, the fruit, and packing lubricate to the discharger. The accumulation loose is sent to the purchasing and schedule regulate section, where it is interpretationd to uplimit the schedule adminicular ledger. The schedule regulate clerk then smooths the accumulation loose and arranges an recital analysis, which is sent to the unconcealed ledger section.
The recitals receivable clerk receives a ledger representation muniment. The clerk then avenuees the section PC to uplimit the recitals receivable adminicular ledger. The clerk then smooths the ledger representation and arranges an recital analysis, which she transmits to the unconcealed ledger section.
Money Acknowledgments Rule
The mail locality receives envelopes containing usageer regulates and allowance counsels. The regulates are sent to the money acknowledgments section, and the allowance counsels are sent to the recitals receivable section. The money acknowledgments section chronicless the money acknowledgments in the money acknowledgments archives. The clerk then arranges a bank carelessness lubricate and transmits the regulates and span copies of the carelessness lubricate to the bank. Boundically, the bank produce a carelessness lubricate to the money acknowledgments section where it is reconciled with the money recital. The recitals receivable section reviews the allowance counsels and updates the recitals receivable adminicular ledger. The clerk smooths the allowance counsel and arranges an recital analysis, which she transmits to the unconcealed ledger.
Unconcealed Ledger Section
The unconcealed ledger clerk receives recital summaries from the recitals receivable and the purchasing and schedule regulate sections. The unconcealed ledger clerk avenuees the section PC and supports to the schedule regulate, AR regulate, and money recitals. Developedly, the unconcealed ledger clerk smooths the recital summaries in the section.
Analyze three (3) inner regulate inconclusivenesses of each greater subrule (Purchases Rule, Payroll Rule, Unroving Property Rule, Sales Administer Courseing, and Money Acknowledgments Rule) (30 marks).
========================END OF EXAMINATION =========================