UNIVERSITY EXAMINATIONS: 2018/2019
EXAMINATION FOR THE DEGREE OF BACHELOR OF BUSINESS IN
INFORMATION TECHNOLOGY
BUSS204 ACCOUNTING INFORMATION SYSTEMS
FULLTIME/PARTTIME/DISTANCE LEARNING
DATE: APRIL, 2019 TIME: 2 HOURS
INSTRUCTIONS: Answer Question One & ANY OTHER TWO questions.
QUESTION ONE
a) Identify technological trends that have revolutionalised business organization
(6 Marks)
b) What do you understand by the term
i) Financial transaction (2 Marks)
ii) Business process reengineering (3 Marks)
c) Define
i) An accounting information system (2 Marks)
ii) Fraud (2 Marks)
iii) Internal control (2 Marks)
iv) Real time (2 Marks)
d) State THREE objectives of information systems (3 Marks)
e) Distinguish the roles of an accountant and an auditor (6 Marks)
f) Why is segregation of duties necessary in an organization (2 Marks)
QUESTION TWO
a) Identify THREE basic types of documents (3 Marks)
b) What is the purpose of an audit trail (2 Marks)
c) State THREE conditions that perpetuate fraudulent activity (3 Marks)
d) Name the SIX components of an information system (6 Marks)
e) Why is internal control essential in a company? (2 Marks)
f) Differentiate between an intranet and extranet (4 Marks)
QUESTION THREE
a) State the activities in a conversion cycle (4 Marks)
b) List the FOUR steps in decision making (4 Marks)
c) Distinguish between OLAP and OLTP (8 Marks)
d) Define an enterprise resource planning system (2 Marks)
e) Name TWO types of reports used by managers in an enterprise (2 Marks)
QUESTION FOUR
a) Distinguish between accounts receivables and account payables (4 Marks)
b) State FIVE coding systems used in accounting information systems (5 Marks)
c) List the FIVE primary activities in a value chain (5 Marks)
d) Explain the PDC control model (6 Marks)
QUESTION FIVE
a) Explain the REA model (6 Marks)
b) What do the following abbreviations mean
i) POS (1 Mark)
ii) EDI (1 Mark)
iii) CIM (1 Mark)
iv) MRP (1 Mark)
c) Define the term risk (1 Mark)
d) Identify FIVE types of risks in business (5 Marks)
e) Distinguish between digital certificates and digital signatures (4 Marks)
