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STRICTLY CONFIDENTIAL
THE PUBLIC ACCOUNTANTS EXAMINATION
COUNCIL OF MALAWI
2010 EXAMINATIONS
ACCOUNTING TECHNICIAN PROGRAMME
PAPER TC 4: INFORMATION SYSTEMS
(DECEMBER 2010)
TIME ALLOWED: 3 HOURS
SUGGESTED SOLUTIONS
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1. (a) (i) Field - is made of characters (Bytes and words)
grouped together toform meaningful items of data.
(ii) Record - this is a set of data about an identifiable item
or occurrence.
When data is captured, a record is made about the facts of
the
situation.
(iii) Block – This is the smallest addressable
unit of data which can betransferred into or out of the processing
device at one time. It is like a
folder containing records in a manual filing system which
istransferred into or out of a filing cabinet.
(iv) File – This is a group of records
physically organized into blocks puttogether for processing
according to some application purpose.
(v) Transaction File – This is made of sets of
data records containingsource data used in the maintenance or
update of master files as the
raw data to be processed in the production of report files.
(b) (i) System Testing
Before any computer system is brought into use; it is essential
toascertain that it carries out all its intended functions within
the
established parameters. Testing should be an on-going
activitythroughout the design and programming stages. Where
possible,
involve the users during testing. The complete system and
itsenvironment must be tested to the satisfaction of the analyst
and theusers.
(ii) Education
This should start well before any development work is undertaken
togive users the ability to participate in development of their
own
system.
(iii) File conversion
Involves the conversion of old file data (if it exists) into the
form
required by the new system. Commonly, the data contained on
sourcedocuments has to be edited, because it is not required, or
required in a
different format; this requires trained staff to be released
from userdepartment to perform these duties or supervise temporary
staff.
(iv)
Changeover Procedures
Changeover can take place when the system has been proved to
the
satisfaction of the analysts and all other activities have
beencompleted.
(TOTAL: 20 MARKS)
2. (a) (i) Hardware(ii) Software
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(iii) Vendor3 Marks
(b) (i) Hardware
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Additional hardware for LAN; cable, networking cards for
PCs,hardware for backups and storage
- Networking topology-
Number of communication channels
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Speed and capacity (data transmission)- Financial
considerations, purchase, lease, rent- Batch storage
support
- Change over method from existing one.Any seven, 1 Mark
each = 7 Marks
(ii) Software
- For the management of the network and multi-user version
of theapplication packages
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Performance effectiveness: - ability to perform all
required- tasks that may be desired sometime in future,
adequate capacity,
security password
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Performance efficiency: - fast response, time efficient
input,efficient back-up
- Ease of use: satisfactory user interface, help menus,
flexibleinterface, good error recovery
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Quality documentation
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Manufacture support- Conforms to new copyright
legislation
- Data protect ion Act.Any seven, 1 Mark each = 7
Marks
(iii) Vendor
- Hardware support – fall line of
hardware, quality products,warranty
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Software support – complete software needs
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Installation and training – commitment to
schedule- Maintenance – routine maintenance
procedures.
Any three, 1 Mark each = 3 Marks
(TOTAL: 20 MARKS)
3. (a) (i) Software is a list of activity rules of a job
instruction containing the
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(1) Set up firewall on the network.(2) Encrypt data
when transmitting over the WAN.
(3) Use passwords for logging into the computer.2
Marks
(v)
Theft
(1) Use passwords for the computers.(2)
Limit access to computers by locking them in offices.
(3)
Physical checks of who is on the computer.2 Marks
(vi) Unauthorized access
(1)
Use of access passwords.
(2) Limit access to computers by locking them in
offices.(3) Physical checks of who is on the computer.
2 Marks
(b) (i) Power failures
(1) Use of UPS to ensure constant power supply(2)
Use of standby Genset in times of complete blackout.
2 Marks (ii) Fire
(1) No smoking in computer rooms(2)
Have fire extinguishers
(3)
Ensure computer room is very tidy at all times to avoidlitter
that may catch fire
(4) Use of fire/smoke detectors.2 Marks
(iii) Water
(1) Computer rooms to be on raised grounds(2) Use of
proper drainage systems.
2 Marks
(c) (i) Secure hardware against:
(1) Physical locks to computer room doors(2)
Only authorized people to visit computer room
(3)
Employ human security.2 Marks
(ii)
Unauthorized use
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(1) Use password on each computer(2) Random physical
checks
(3) Lock up computers.2 Marks
(TOTAL: 20 MARKS)
5. (a) A terminal is mostly a computer VDU with keyboard without
a CPU of its
own. Terminals are usually attached to servers or main frame in
order to usethe CPU of mainframe or server. One server/mainframe
can host more than
one terminal.(b) A PC can be attached to a file server by
networking (WAN/LAN). In th is
instance the file server acts as a storage of data and programs
for the PC.
Some data may be stored on the PC but the file server acts as a
main frame. Itdoes all processing of the data. To be able to attach
the PC on the network,
you require:
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LAN cable - LAN card - A hub
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LAN software
The equipment above is for a LAN set-up
Connectivity over WAN requires:-
Telephone line (communication line)
- 2 modems
(c) Advantages of attaching your PC to a file server are:
- Expensive server processor is shared
- Your processing happens on the file server hence there
is noduplicat ion of some procedures
- It is easy to back-up your data since it is stored on
one device
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It is easy to set up local e- mail- No files are
lost when a PC on a network is down. Processing
continues- Software upgrades can easily be made since most
of the software is
resident on the server
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Easy to update anti-viruses patches off the server download.8
Marks
(d) A major disadvantage is when the file server is down, no
processing can bedone.
(TOTAL: 20 MARKS)
6. (a) (i) Program narrative(ii) Program authorization
(iii)
Logic flow charts
(iv)
Decision tables(v) Coding sheets
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(vi) Sample outputs reports(vii) Glossary of
symbolic address names
(viii) Input documents sample(ix)
Test data results (correct and error data)
(x)
Program progress and testing history
(xi)
Operating instructions(xii)
Amendment – program version.
6 Marks
(b)
(i) Program specification(ii) Program design(iii)
Coding
(iv) Testing.4 Marks
(TOTAL: 20 MARKS)
7. (a) (i) A spreadsheet is an application package which enables
the arithmetica land statistical analysis of data. Spreadsheets are
widely used infinancial modeling.
A spreadsheet, in structure, is similar to a sheet of analysis
paper, that
is, the depiction of text on data using columns and rows.
(ii) A spreadsheet will usually feature the following:
- Use of formulas. Each cell has a unique identification
address e.g.
A1, B14, E7 which can be used in formulae. This facility
allowsmodels to be built and ‘what if ’ analysis to be
performed. Editingfacilities – allow the layout
of the spreadsheets to be altered as
required. The format commands can alter the way the data
is presented e.g. currency sign and number of decimal
places.
Individual cells on blocks can be copied, moved, or de
leted.
- Graphical user interface – These
commands are presented to the
user as a structural hierarchy of options in a menu that can
usually be selected by means of a mouse.
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Macros which are sequences of commands are frequently used
butcan be associated with a single keystroke and re-used as and
when
required.
- Logical statements – can be expressed
by means of an IF (test)then (executable statements) commands,
where subsidiarycomment are only executed if test is true.
- Statistical and financial analysis functions. Some
spreadsheets will
perform complicated calculations such as standard
deviation or net present value on a specified range of
values.
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- File handling routines to save models that can be
reused/updated orcombined with another file.
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Graphics functions are usually available to facilitate the
diagrammatic representation of data.
Other possible areas for consideration include:
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Simple database representation
- Multi-dimensional spreadsheets
- Desktop publishing add-ons
8 Marks
(b) (i) Benefits to an organisation:
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An easy to use application for end-users such as
accountants- Flexible tool for building models to aid the
decision making
process
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Facility for ‘what if ’ analysis which improves
decision making byallowing rapid re- interact ions and saves time
in performingcalculations.
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Standardized reporting via standard templates
- Integration of spreadsheet files with data bases o f
accounting packages.
- Overall improvements o f data analysis and hence
information
quality.4 Marks
(ii) Possible areas of use include:
- Market models for forecast sales demand
- Budgeting
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Consolidations- Financial
analysis – cashflow
- Transportation models
- Departmental models – sales within
organisation
- Sensibility analysis
- Tax estimation planning.4 Marks
(TOTAL: 20 MARKS)
8. (a) Three types of services provided by a computer
bureau:
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(i) Hardware – Data is taken to the
bureau, processed by bureau staff andresults returned to the
owner.
(ii)
Software – Writing software packages for
clients.
(iii)
Consultancy – Give advice on buying and
installing in house computersystems.
(iv)
Computer staffing – Staff training in punching,
operating,
programming systems and clerical work.6 Marks
(b) Four disadvantages of a computer bureau:
- The service is not under the control of the customer and
cantherefore be inflexible and impersonal.
- As the bureau needs to make profit, their services might
be moreexpensive than in-house facilities.
- A facility used by many customers (possible competitors)
can giverise to problems of secrecy, privacy and security.
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Like an off the peg suit, bureaus can provide compromise
solutions
to individual problems.
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With usages of external storage like flash disk, diskettes
(etc)
bureaus can be a source of spreading viruses.4 Marks
(c) Steps when select ing a computer bureau:
(i)
Identify what jobs you have for the bureau. If they are regular
oronce off and if possible work out a time estimate for doing
them.
(ii) Prepare a benchmark job and approach several
reputable bureaus oruse a broker to obtain detailed quotations.
(iii)
You need to ascertain the availability of hardware and its
compatibilitywith your system.
(iv) Availability of adequate operating systems and
software compatibility.(v)
Experience, reliability, reputation and the bureau’s financial
stability.
(vi)
Real service provided and extras.
(vii) If the bureau can handle your requirement.
(viii)
Confidentiality, security and insurance arrangements with the
bureau.
(ix)
Deliveries dates and turn-around time.
(x) Availability of standby facilities at the bureau.
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(xi) Select, train and appoint a bureau liaison man in the
customer
organisation who will negotiate contracts and prices.10
Marks
(TOTAL: 20 MARKS)
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