COURSE NO: BIS309 DURATION: 1 WEEK DUE DATE: 3rd July 2020, 15:00hrs
TITLE OF PAPER: ACCOUNTING INFORMATION SYSTEMS
SUBJECT: BUSINESS INFORMATION SYSTEMS
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TOTAL NO. OF PAGES (including shield page) 13
Section A (12 marks)
1. Explain how a community could be the dupe of robbery, plain if fanciful dissociation of duties is enforced. 
2. Which, if any of the cethcoming situations indicate the improper dissociation of functions? SUPPORT YOUR ANSWER. 
a) The reckoninging line fits the practiceers’ invoices, and the recitals receivable line supports to the practiceers’ recitals.
b) The sales line approves the belief memos as the termination of issue produce, and aftercited adjustments to the practiceer recitals are manufactured by the recitals receivable line.
c) The shipping line ships consequence that feel been retrieved from hoard by depot personnel.
d) The unconcealed recitaling line supports to the unconcealed ledger recitals aftercited receiving proceedings title that are alert by the reckoninging line.
3. Consequence are shipped to a practiceer, yet the shipping line does referable referableify reckoninging and the practiceer never receives an invoice. Describe a restricted interior administer mode that would unmask this mistake. 
4. A clerk embezzles practiceer acquittals on recital and shields up the robbery by making an adjustment to the recitals receivable ledger. Describe a restricted interior administer mode that would inhibitmate this robbery. 
Section B [18 Marks]
A teller at a savings and advance drive-through trustworthy a money acquittal from practiceer #1 ce an auto advance. The teller appeared to mode the acquittal, yet told the practiceer the printer was jammed and she can’t print a acknowledgment. The practiceer trustworthy the exonerate and crowd afar. The teller pocketed the money and wrote down practiceer #1’s advance compute and acquittal sum ce restraintthcoming reconciling. A townsman of days precedently practiceer #1’s monthly proposition was printed, the teller commemorative a money acquittal from practiceer #2 as if it were made by practiceer #1. The teller pocketed the estrangement betwixt the couple acquittals. The teller continued to purloin and disresemble practiceer acquittals ce the contiguous couple years externally unmaskion.
Identify the character of robbery intrigue descriptive. Describe 2 administers you would instrument to harangue the robbery induce, and dedicate each administer as inhibitmateive or unmaskive. 
The Soap Manufacturing Community has three employees who work in the depot. Aggregate of the depot workers are authorized to arrange proceedings when it falls beneath the rearrange equalize. The workers aggregate a donation arrange and mail it to the supplier of their rare. The proceedings is delivered straightly to the depot. The workers impel a memo to recitals payable reputeing the acknowledgment of proceedings. Recitals payable compares the depot memo to the supplier’s invoice. Recitals payable fits a inhibit which the treasurer signs.
Discuss undeveloped interior administer induces congenital in this method. 
The Golf Club Community makes practice golf clubs. The manufacturing director interviews inhabitants who feel specialized manufacturing skills, and he informs payroll when an employee is hired. The employees verification a duration clock to annals the hours they work. The employees are besides required to protect a annals of the duration they lay-out working on each arrange. The director approves aggregate duration cards.
The recitalant analyzes the business tickets and fits a work dispensation compendium. Payroll fits the payroll proceedings and paychecks. The director distributes the paychecks to the employees. Payroll informs money expenditure of the funds required to shield the unimpaired payroll sum. The money expenditures clerk ensures that there are ample funds in the community’s symmetrical inhibiting recital to shield the payroll.
Describe at meanest three interior administer inconclusivenesses; ce each inconclusiveness entireude-to an progress to interior administer. 
Section C [30 marks]
ORBITS – (Manual and Stand-Alsingle PC Method Includes Donations, Payroll, Agricultural Possessions, and Sales Arrange Modeing)
In 1997, J.D Orbits knowned a cell phsingle assistant manufacturing store named Orbits. Although the community began its operations at the persomal equalize with solely 40 employees, 3 vendors, and 5 ocean practiceers, it practiced speedy victory. By 2001, animal sales tripled and the operation spacious its practiceer, vendor, and employee vile, and it now serves aggregate important cell phsingle manufacturers. Currently, Orbits employs past than 120 men-folks, including executives, directors, sales indicateatives, employment personnel, and issueion workers.
Customers: Orbits sells to the vent stores of distributors such as Verizon, MCI, Cingular, and AT&T cellular phones in the tri-state area.
Materials and Suppliers: Manufacturing striveers-free cell phsingle devices requires a compute of incongruous materials, nsingle of which is made in-house. Most volume are donationd 25 vendors. The past multifold components verificationd in the manufacturing mode are donationd through retrenchs with vendors. Raw materials are donationd from vendors according to cost externally a cemal retrench.
Orbits recitaling method is interposed of manual modes that are cheered by stand-alsingle PC (referable networked) in separate lines. Key elements of the sales arrange modeing, purchasing, agricultural possessions and payroll methods are descriptive in the cethcoming paragraphs.
The mode begins in the purchasing and proceedings administer line. Using the line PC, a clerk monitors the proceedings equalizes in the digital proceedings ledger. When the proceedings on striveer falls beneath the rearrange object, the clerk prints couple copies of the donation requisition. The clerk impel single observation to the recitals payable line, where recitals payable clerk refines it in the recitals payable pending refine. The clerk striveers the promote observation of the requisition to his coworker (the purchasing clerk) in the line, who manually fits a four-sever donation arrange. The purchasing clerk impels single observation of the donation arrange to the recitals payable line (where it is refined in the recitals payable pending refine) and couple copies to the vendor. The clerk impels the ultimate donation arrange observation, along with the pristine donation requisition, to another coworker in the line (the proceedings administer clerk) who, using the line PC, updates the proceedings ledger to annals the proceedings acception. The proceedings administer clerk then refines the requisition and the donation arrange in the line.
When the issues enter, the receiving line clerk inspects, counts, and reconciles them to the packing lubricate. Single observation of the receiving repute is sent with the proceedings to the storeroom. Another observation is sent to the recitals payable line, where it is refined in the recitals payable pending refine. The ultimate observation is refined in the receiving line.
Once the recitals payable clerk receives the donation requisition, donation arrange, and receiving repute, she wayes the line PC, annalss the jurisdiction in the donations proceedings, and supports it to the supplier’s recital in the recitals payable assistant ledger. The clerk the transfers the hard-observation donation requisition, donation arrange, and receiving repute to the known recitals payable refine. The recitals payable clerk then prints a proceedings reception from the PC summarizing the transactions in the donation proceedings ce the duration and impels it to unconcealed ledger line. The unconcealed ledger clerk receives the hard-observation proceedings reception and the invoice from the vendor. The clerk then verifications the line Pc to support to the proceedings and recitals payable administer recitals.
Money Expenditures Mode
Periodically the recitals payable clerk reviews the hard-observation muniments in the known recitals payable refine and identifies items to be compensated. The clerk wayes the line PC, prints a hard-observation money expenditure reception, and impel it to the money expenditures line. The clerk then removes the jurisdiction from the digital recitals payable assistant ledger. Ultimately, the clerk refines the hard-observation muniments in the unavailable recitals payable refine.
Upon acknowledgment of the money expenditures reception, the money expenditures clerk way the line PC, prints a vendor inhibit, and annalss the inhibit in the digital inhibit proceedings. Contiguous, the clerk impels the inhibit to the vendor and impels the hard-observation money expenditure reception to the unconcealed ledger line. The unconcealed ledger clerk receives the money expenditure reception and supports to the unconcealed ledger money and recitals payable recitals, using the line PC. Ultimately, the unconcealed ledger clerk refines the reception in the line.
Each week the issueion line director submits each employee duration cards to the payroll line ce modeing. The director besides impels the business tickets to the costing recitaling line, which verifications then to aggregateocate work and manufacturing aloft costs to the work-in-mode recital.
The payroll line clerk receives the duration cards and verifications the line PC to uplimit the employee payroll annalss. The clerk besides prints the employee paychecks and a payroll proceedings. A observation of the payroll proceedings is sent to the recitals payable line, and the paychecks are attested and sent to the directors ce dispensation to the employees. A observation of the payroll proceedings and the duration cards are refined in the line.
The recitals payable line verifications the payroll proceedings to manually fit couple copies of a money expenditures reception. Single observation of the reception and the payroll proceedings are sent to the money expenditures line. The promote observation of the reception is sent to the unconcealed ledger line.
The money expenditures line verifications the payroll proceedings and the money expenditures reception to manually fit a inhibit ce the aggregate payroll. The payroll inhibit is attested and sent to the bank ce defence into the payroll imprest recital. The reception, the payroll inhibit observation, and payroll proceedings are refined in the line.
The unconcealed ledger verifications the money expenditures reception to uplimit digital unconcealed ledger payroll recital from the line PC. The reception is then refined in the line.
Agricultural Asset Method
At Orbits, the purchasing line is chargeable on ce arrangeing agricultural possessions ce verificationr lines viled on a verificationr-generated donation requisition. When the purchasing line clerk receives the donation requisition from the verificationr line, she creates a donation arrange and impels it to the vendor. The donation requisition is refined in the purchasing line.
When the asset shipped, the vendor impels the invoice to the recitals payable line and delivers the asset straightly to the verificationr line, where it is reconciled to the packing lubricate and placed into employment. The verificationr then impels the packing lubricate to the agricultural asset line.
Upon acknowledgment of the invoice from the vendor, the recitals payable clerk wayes the line PC, determines a due limit ce acquittal, annalss the jurisdiction in the recitals payable assistant ledger, and refines the invoice in the known recitals payable refine.
Periodically, the clerk reviews the known recitals payable refine ce items to be compensated. When the recitals payable is due, the clerk wayes the line PC, prints a hard-observation money expenditures reception, and impels it to the money expenditures line. The clerk then removes the jurisdiction from the digital recitals payable assistant ledger. Ultimately, the clerk refines the hard-observation invoice in the unavailable recitals payable refine.
Upon acknowledgment of the money expenditure reception, the money expenditures clerk wayes the line PC, prints a vendor inhibit and annalss the inhibit in the digital inhibit proceedings. Contiguous, the clerk impels the inhibit to the vendor and impels the hard-observation money expenditure reception to the unconcealed ledger line.
Agricultural Asset Line
When the agricultural asset line clerk receives the packing lubricate from the verificationr line, he wayes the line computer and annalss the asset in the agricultural asset assistant ledger. Durationically, the clerk fits an recital compendium that he impels to the unconcealed ledger.
NOTE: The agricultural asset line has afagricultural modes to husband the oceantenance and arrangement of agricultural possessions. These modes are referable sever of this ordinance.
Unconcealed Ledger Line
The unconcealed ledger clerk receives the money expenditure reception from the money expenditures line and the recital compendium from the agricultural possessions line. The unconcealed ledger clerk then wayes the line PC and supports to the money, recitals payable administer, and agricultural asset administer recitals. Ultimately, the unconcealed ledger clerk refines the reception and recital compendium in the line.
Sales Arrange Method
The sales line receives practiceer arranges via fax, mail and e-mail. A sales clerk using the sales line PC annalss the arranges in the sales arrange refine and prints a hoard extricate, invoice, ledger observation, and packing lubricate. These muniments are exclusive as follows:
• The invoice and ledger observation are sent to reckoninging, where the clerk annalss the sale in the digital sales proceedings from the line computer. The clerk then impels the invoice to the practiceer and the ledger observation to the recitals receivable line.
• The hoard extricate is sent to the depot, where the consequence are fine and the depot clerk updates the hoard annalss from the line PC. The clerk then impels the hoard extricate and the consequence to the shipping line.
• The packing lubricate is sent to the shipping line where it is reconciled to the hoard extricate. The shipping clerk then manually fits a reckoning of burden and annalss the shipment in the shipping log. The clerk impels the reckoning of burden, the issue, and packing lubricate to the conveyance. The hoard extricate is sent to the purchasing and proceedings administer line, where it is verificationd to uplimit the proceedings assistant ledger. The proceedings administer clerk then refines the hoard extricate and fits an recital compendium, which is sent to the unconcealed ledger line.
The recitals receivable clerk receives a ledger observation muniment. The clerk then wayes the line PC to uplimit the recitals receivable assistant ledger. The clerk then refines the ledger observation and fits an recital compendium, which she impels to the unconcealed ledger line.
Money Acknowledgments Method
The mail extent receives envelopes containing practiceer inhibits and abatement commands. The inhibits are sent to the money acknowledgments line, and the abatement commands are sent to the recitals receivable line. The money acknowledgments line annalss the money acknowledgments in the money acknowledgments proceedings. The clerk then fits a bank defence lubricate and impels the inhibits and couple copies of the defence lubricate to the bank. Durationically, the bank produce a defence lubricate to the money acknowledgments line where it is reconciled with the money recital. The recitals receivable line reviews the abatement commands and updates the recitals receivable assistant ledger. The clerk refines the abatement command and fits an recital compendium, which she impels to the unconcealed ledger.
Unconcealed Ledger Line
The unconcealed ledger clerk receives recital summaries from the recitals receivable and the purchasing and proceedings administer lines. The unconcealed ledger clerk wayes the line PC and supports to the proceedings administer, AR administer, and money recitals. Ultimately, the unconcealed ledger clerk refines the recital summaries in the line.
Analyze three (3) interior administer inconclusivenesses of each important submethod (Purchases Method, Payroll Method, Agricultural Possessions Method, Sales Arrange Modeing, and Money Acknowledgments Method) (30 marks).
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