財務與會計 課程essay  
財務和管理信息系統 課程essay
該essay在課程中占12.5%的比重
Finance and Accounting
Financial and Management Information Systems (FMIS)
Assignment #1
DAUBER LTD
(Weighting in module = 12½%)

場景：

你是一個英國特許公認會計師公會—尼古拉斯·馬的見習會計師。

你的客戶公司是“多貝有限公司”，要求您的公司幫助他們將會計賬戶自動化。多貝有限公司是一家商業和零售客戶的繪畫和裝飾用品的供應商。

你的責任是將現行會計記錄賬目自動化，并對該公司的管理及會計人員進行長期的訓練和教學。
The scenario:

You are a trainee accountant employed in the practice of Nicholas Steed (Chartered Accountants).

A client company, “Dauber Ltd,” has requested your firm’s assistance in the computerisation of their business accounting functions. The company is a supplier of painting and decorating supplies to both commercial and retail customers.

You have been charged with the responsibility of transferring current accounting records to the computerised accounts files of Sage and preparing the first month’s transactions with a longer – term view to training / educating the management and accounts staff of company.

Note:
The current rate of VAT applicable to Dauber Ltd is 20%

Assignment requirements：essay要求

1. Explain, to the management of Dauber Ltd, the Sage computerised accounting application from an information systems viewpoint and the potential benefits / drawbacks of computerisation for business accounting systems
Note: Not more than 500 words           http://ukthesis.org/kjzy/                                                                                     15%

2. Practical tasks:

? Initialise a Sage computerised accounts application for Dauber Ltd
Note: Ensure that your name appears in the company name cell of your data files

? Input the business opening balances (as at 1st October 2011) and budget plan data (for October 2011 –See appendices A i to iv)

? Input the following actual transaction data (for October 2011):

? Sales and purchases data (see Appendices B i to iii)
? Payroll data(see Appendix C)
? Banking data(see Appendices D i to iii)
? Month – end accounting adjustment information (see Appendix E)

3. Print out (Hard copy):

? A trial balance as at 31st October 2011 
? A profit and loss account (income statement) for the month ended 31st October 2011  
? A balance sheet as at 31st October 2011 
? A variance report for October 2011 10%

Note:
The backup file name must be your full name only                                                                 30% 
 
5. Explain the term “system changeover” and the steps that you have taken verify the accuracy of your Sage system outputs 
Note: Not more than 200 words                                                                                                25%
(Credit will be given where workings are provided for reconciliation to Sage system outputs)

6. Explain, with reference to your accounting work, what you believe to be the benefits of the monthly accounts reporting and the variance report
Note: Not more than 200 words                                                                                               10%

7. Presentation mark (for effective communication and user – focus)                                         10%#p#分頁標題#e#

Total assignment mark                                                                                                           100%

Important:
This assignment is a test of your individual ability to deal with a range of accounting tasks requiring the application of both accounting knowledge and practical problem – solving skills.

Important:

On 31st October 2011 the following bank transfers were made:

? £7,000 was transferred to the bank current account from the bank deposit account

? A transfer was made from the cash account to the bank account sufficient to leave £400 in the cash account

Appendix E

Month end adjustments – Dated 31st October 2011:

Closing shop stocks have been valued as follows:

? Paint - £11,500

? Decorating - £12,000

? Tools - £9,500

? Monthly depreciation should be charged to fixed assets using the following rates and methods:

Fixed asset classification: Depreciation rate Depreciation method
Buildings 4% per year Straight line
Plant and machinery 18% per year Straight line
Motor vehicles 25% per year Reducing balance

Accrued expenses:
Accrued expense amounts should be adjusted to the following values:

? Electricity - £650

? Motor insurance £0 (Nil)

? Motor expenses - £375

Prepaid expenses:
Prepaid expense amounts should be adjusted to the following values:

? General rates - £400

? Advertising £1,200

Specific bad debts write off:
After an aged debtors’ analysis, it has been recognised that the account of Givens and Hope is unlikely to ever be paid. As a prudent, at this time, it has been decided to write the account of to bad debts.#p#分頁標題#e#

Provision for doubtful debts:
The provision for doubtful debts should be adjusted to £300

END OF ASSIGNMENT

FAOF Year 2
Financial and Management Information Systems
Assignment #1 – DAUBER LTD - Marking

Student ID: ......................................................................................................................

Task To
Max Mark Remarks
Sage – From an information systems viewpoint 10  
Potential benefits / drawbacks of computerised accounts system  5  
A trial balance as at 31st October 2011 (Accuracy of values and coding) 6  
A profit and loss account (income statement) for the month ended 31st October 2011 (per TB) 1  
A balance sheet as at 31st October 2011 (per TB) 1  
A variance report for October 2011(per TB and budget plan data) 2  
Data backup file (Completeness and accuracy – related to printed reports – See notes) 30  
Explanation of “system changeover” 6  
Steps take to verify accuracy 4  
Verification workings 15  
Benefits of monthly accounts reporting and the variance report 10  
Presentation marks (e.g. front-sheet, contents page, effective communication and user – focus) 10  
Total: 100