Bbt 2203: Accounting Information System Question Paper
Bbt 2203: Accounting Information System
Course:Bachelor Of Business Information Technology
Institution: Jomo Kenyatta University Of Agriculture And Technology question papers
Exam Year:2012
JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY
UNIVERSITY EAMINATIONS 2012/2013
YEAR III SEMESTER II FOR THE DEGREE OF BACHELOR OFBUSINESS INFORMATION TECHNOLOGY
BBT 2203: ACCOUNTING INFORMATION SYSTEM
DATE: DECEMBER 2012 TIME: 2HOURS
INSTRUCTIONS: ANSWER QUESTION ONE AND ANY OTHER TWO
QUESTION ONE
a) Describe the following terms as used in Accounting
i. Information system
ii. System interdependency
iii. Accounting
b) Differentiate between Management Information System and Accounting Information System.
(4 marks)
c) What is information? Highlight four characteristics of useful information in data processing. (6marks)
d) Explain two factors that contribute to computer fraud in an organization (2 marks)
e) Explain four benefits and four shortcomings of using Accounting Information System in Decision Making ( 8 marks)
f) Name three forms of corruption that can be found in business enterprises. (3 marks)
g) What is an audit trial as used in AIS (1 mark)
QUESTION TWO (20 MARKS)
a) Using a diagram, explain how information (internal and external) flows within all the levels of an organization (8 marks)
b) What is a budget( 2 marks)
c) Explain five reasons why an organization may adopt budgetary controls (10 marks)
QUESTION THREE (20 MARKS)
a) System controls are important to the success of every business. Explain six types of IT physical controls used in accounting information system. (12 marks)
b) Describe in details the computer fraud schemes as stated by the Association of Certified Fraud Examiner (ACFE) (6 marks)
c) What is computer fraud as used in the legal field (2 marks)
QUESTION FOUR (20 MARKS)
a) Write short notes, the following transaction cycles, stating all their inputs and outputs.
i. Revenue (6 marks)
ii. Expenditure (6 marks)
b) Explain Four Computer ethics issues in Accounting Information System. (4 marks)
c) Describe the two types of frauds found at the data processing stage of the IS Model (4 marks)
QUESTION FIVE
a) Explain the following computer files: (8 marks)
i. Master file
ii. Transaction file
iii. Accounts receivable (AR) file
iv. Archive file
b) Using a diagram, explain all the phases of an IT audit system in AIS (12 marks)
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