Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
ANNEXURE 1:
All the answers have a reference to specific pages in the prescribed text book (ISBE 4th edition). The assignments and examination are based on the textbook Wessels, P., Grobbelaar, E., McGee, A. and Prinsloo, G.T.M. 2007. Information Systems in a Business Environment. 4th Edition. Durban: LexisNexis Butterworths. ISBN 9780409100501. As only the fifth edition is available in bookshops LexisNexis has kindly given permission that the applicable chapters needed for DPA202T can be published on the DPA202T myUnisa site under Additional resources. Please note as these chapters are copyright protected you are only allowed to use it for this module and only for your own study purposes. You may not reproduce or transmit this material in any form or by any means to any other student, persons or organisations. QUESTION 1 (10 marks) Question
1.1 1.2
Comment
You need to understand the impact of the different processing methods as well. Batch processing will only provide up to date information after the batch have been updated. The information is therefore not up to date all the time. It is only up to date after the updating of batches.
par. 5.6.8.5 par. 3.3.1.6 par. 3.2.4.2 Remember that the database administrator do not capture the transactions himself. He can therefore not ensure the accurate capture of data.
par. 5.5.2 par. 5.7.1.3 par. 6.3.2.4.4 par. 6.3.2.2.4 par. 6.3.3.3 You have to think. Pastel is your accounting knowledge in practice. You know from your accounting studies that the income statement totals at year end get taken to retained income and not at month end. Most of the same principals apply to month end and year end i.e. the making of back-ups, the update of all open batches and the fact that you can still make adjustments to the previous financial period. (the financial period is not the previous financial year it is the previous month)
TOTAL
[10]
DPA202T/201/2/2011
4 7.2 Supplier account (master) listing (1 mark) 8.3 Item based price list (1 mark)
E-mail address
5
8.4 Preferred supplier listing (1 mark) 10.2 Customer detail ledger: period 1 to 12 of 2011 (1 marks)
DPA202T/201
Capitec Bank & Petty cash could also have been debited against an extra 9990/005 account.
DPA202T/201/2/2011
14.1 Trial balance: 1 May 2010 to 30 April 2011 (1 mark) 12.2 Inventory reorder report: period 1 of 2012 (3 marks)
1 mark if no amounts are left in the take-on suspense accounts i.e. 9990/001; 9990/002; 9990/003; 9990/004
8 15.3 Receipt cashbook batch (1 mark) 15.6 Sales quotation Mega Cell (2 marks)
9
15.7 Tax invoice Cell corner (2 marks) 15.9 Purchase order Battery World (2 mark)
DPA202T/201
10 15.12 Tax invoice Ms Mzizi Legodi (2 marks) 15.22 Supplier invoice summary listing (1 mark)
11
15.25 Sales return Cell Corner (3 marks) 15.26 Tax invoice Mega Cell (2 mark)
DPA202T/201
Any appropriate wording for the remark acceptable provided it is relevant. 0 marks for this document if it is not a credit note!
12 15.27 Sales order Mega Cell (1 mark) 15.30 Goods received note Bling Shop (1 mark)
13
DPA202T/201/2/2011
14 15.36 Detailed ledger Petty cash account (2 marks) 17.1 Open item customer statement Cell Corner (1 mark)
The 1 mark for R0.00 difference is only awarded if the bank statement amount is correct
15
17.2 Balance forward customer statement Mega Cell (1 mark) 17.3 Customer age analysis: period 1 of 2012 (1 mark)
DPA202T/201
16 17.4 Supplier age analysis: period 1 of 2012 (1 mark) 17.5 Cash book details Capitec: period 1 of 2012 (2 marks)
1 mark for correct printout full cash book details for Capitec account, including opening balance
17
17.6 Detailed general ledger for 2200/000 (2 marks) 17.7 Tax type report: period 1 of 2012 (1 mark)
DPA202T/201
18 17.8 Trial balance: 1 May 2011 to 30 April 2012 (2 marks) 17.9 Income statement: period 1 of 2012 (2 marks)
19
17.10 Balance sheet: period 1 of 2012 (2 marks) 17.11 Cash movement report: period 1 of 2012 (2 marks)
DPA202T/201
QUESTION 2 (30 marks) Task 1.19 Formatting (3 marks) A B 1 2 3 Customer 4 Customer name
code
20
Shimlas Cellphone Shop Customer Age Analysis 30-Apr-2011 90 days 18,438 5,670 3,441 2,057 10,857 8,907 27,549 39,813 72,125 152,294 19,586 52,538 25,047 127,246 60 days 17,992 30 days Current Total 36,430 5,670 3,441 46,691 190,642 8,907 291,780 Total due excluding VAT 31,956 4,974 3,018 40,957 167,229 7,813 255,948
5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
RAV492 - Ms Refilwe Ravat EUG701 - Eugene's Cell Corner RIR100 - Ring-ring Cellular Shop CEL220 - Cell Corner MEG800 - Mega Cell KEN506 - Kenako Traders TOTAL (Student nr 12345678) Provision rate as per policy Bad debt provision Total audited bad debt provision Total bad debt provision - 8050/000 Difference Within threshold?
10% 2,755
5% 1,991
0% 0
0% 0
~Range C14:F14 : 1 mark - Top and thick bottom border ~Range A5:H11 : 1 mark - Sorted based on 90 days, largest to smallest ~Range A4:H4 : 1 mark Bold, wrap text, horisontally and vertically centered, thick box border [3]
DPA202T/201
Customer name
RAV492 - Ms Refilwe Ravat EUG701 Eugene's Cell Corner RIR100 - Ring-ring Cellular Shop CEL220 - Cell Corner MEG800 - Mega Cell KEN506 - Kenako Traders TOTAL (Student nr 12345678) Provision rate as per policy Bad debt provision Total audited bad debt provision Total bad debt provision 8050/000 Difference
Customer code
=LEFT(A5,6)
90 days
18438.18
60 days
17991.7
30 days
Current
Total
=SUM(C5:F5)
5670 3441 2057.03 10857.33 8907 =SUM(C5:C10) =SUM(D5:D10) 19586.42 52538.11 =SUM(E5:E10) 25047.48 127246.18 =SUM(F5:F10)
7 8 9 10 11 12 13 14 15 16
=0.05 =D11*D13
0 =E11*E13
0 =F11*F13
17
18 19 20
3000 =C16-C17
=IF(C18>=500,NO, YES)
Within threshold?
~Cell H5: 2 marks for 1/1.14*G5 OR G5/1.14 ~Cell B5: 1 mark for LEFT 1 mark for A5 1 mark for 6 ~Cell C20: 3 marks for =IF^(C18^>=^500^,NO^,YES^) OR=IF^(C18^<^500^,YES^,NO^) [8]
Task 1.52 Formatting (2 Marks) A B C D E F G H 23 Customer Age Analysis for all Monthly Customers as at 31/05/2011 24 Customer code (Student nr 1234 TOTAL DUE IN TOTAL DUE IN 56789) 120+ Days 90 Days 60 Days 30 Days Current MAY 2011 APRIL 2011 25 CEL220 0 0 0 6,691 56,379 63,070 46,691 26 MEG800 0 0 0 0 113,450 113,450 190,642 27 RAV492 18,438 17,992 0 0 0 36,430 36,430 28 AIN260 0 0 0 0 52,391 52,391 0 29 EUG701 5,670 0 0 0 0 5,670 5,670 30 RIR100 3,441 0 0 0 0 3,441 3,441 31 KEN506 0 8,907 0 0 0 8,907 8,907 32 TOTALS 27,549 26,899 0 6,691 222,220 283,359 291,780
22
~Range H25:H32: 1 mark number format, 0 decimals, 1000 separator ~Range A23:G23: 1 mark bold, italic, merged [2]
DPA202T/201
25 26 27 28 29 30 31 32
Customer Age Analysis for all Monthly Customers as at 31/05/2011 Customer code (Student nr 123456789) 120+ Days 90 Days 60 Days 30 Days CEL220 0 0 0 6691 MEG800 0 0 0 0 RAV492 18438 17992 0 0 AIN260 0 0 0 0 EUG701 5670 0 0 0 RIR100 3441 0 0 0 KEN506 0 8907 0 0 =SUM =SUM =SUM =SUM (B25:B31) (C25:C31) (D25:D31) (E25:E31) TOTALS
TOTAL DUE IN MAY 2011 =SUM(B25:F25) =SUM(B26:F26) =SUM(B27:F27) =SUM(B28:F28) =SUM(B29:F29) =SUM(B30:F30) =SUM(B31:F31) =SUM(G25:G31)
TOTAL DUE IN APRIL 2011 =VLOOKUP(A25,B$5:G$10,6,FALSE) =VLOOKUP(A26,B$5:G$10,6,FALSE) =VLOOKUP(A27,B$5:G$10,6,FALSE) 0 =VLOOKUP(A29,B$5:G$10,6,FALSE) =VLOOKUP(A30,B$5:G$10,6,FALSE) =VLOOKUP(A31,B$5:G$10,6,FALSE) =SUM(H25:H31)
~Cell H25: 1 mark for A25 1 mark for $B$5:$G$10 OR B$5:G$10 1 bonus point if only rows are absolute i.e. B$5:G$10 1 mark for 6 1 mark for FALSE [4]
24
~1 mark if printed on full page ~1 mark for headings/data legend on the right ~1 mark for 2D line graph [3]
25 Task 2.12 Formatting (3 Marks) A B C D 1 Finance options repayment schedule per month (Student number 123456789) Account-number: 2
87659054334
DPA202T/201
3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
40,000
5 Interest rate per year 13.45% 10.50% 9.50% 11.50% R 54,557.62 R 37,537.70 R 44,980.37 Total amount to be paid over 5 year loan term R 204,540.00 R 191,760.00 R 187,560.00 R 196,080.00 Interest component R 54,557.62 R 41,765.59 R 37,537.70 R 46,060.57 Will buy/Will not buy will not buy will not buy will buy will not buy
Bank Wesbank Investec ABSA FNB Highest interest Lowest interest Average interest
~Range B11:B14 : 1 mark for percentage style, 2 decimals ~Range A10:G10 : 1 mark for bold, wrap text, horisontally and vertically centered, outside border ~Whole spreadsheet: 1 mark for Calibri, 11 [3]
Task 2.15 Formulas (7 Marks) A B C D 1 Finance options repayment schedule per month (Student number 123456789) 2 Account number:
87659054334
26
3 4 5 6 7 8 9 10 11
40000
5 Interest rate per year 0.1345 0.105 0.095 0.115 =MAX(F11:F14) =MIN(F11:F14) =AVERAGE(F11: F14) Monthly payment 3409 3196 3126 3268 Total amount to be paid over 5 year loan term =C11*B$8*12 =C12*B$8*12 =C13*B$8*12 =C14*B$8*12 Interest componen t =E11-D11 =E12-D12 =E13-D13 =E14-D14
Bank
Cash price
Will buy/Will not buy =IF(F11>=B$5,"will not buy","will buy") =IF(F12>=B$5,"will not buy","will buy") =IF(F13>=B$5,"will not buy","will buy") =IF(F14>=B$5,"will not buy","will buy")
Wesbank
12
Investec
13
ABSA
14
FNB
15 16 17 18
~Cell D11: 5 marks for =-^PV^(B11^/12^,B$8a*12^,C11^,0^,1^) OR=-^PV^(B11^/12^,$B$8a*12^,C11^,0^,1^) ~Cell E11: ^ mark for C11 ^ mark for 12 1 mark for B$8 OR $B$8 [7]