CONFIDENTIAL 1 AC/JAN 2024/AIS205
UNIVERSITI TEKNOLOGI MARA
FINAL EXAMINATION
COURSE : COMPUTERISED ACCOUNTING
COURSE CODE : AIS205
EXAMINATION : JANUARY 2024
TIME : 3 HOURS
INSTRUCTIONS TO CANDIDATES
1. This question paper consists of three (3) parts: PART A (15 questions)
PART B (15 questions)
PART C (4 questions)
2. Answer ALL questions from all three parts:
i) Answer PART A in the Objective Answer Sheet.
ii) Answer PART B in the True/False Answer Sheet.
iii) Answer PART C in the Answer Booklet. Start each answer on a new page.
3. Do not bring any material into the examination room unless permission is given by the invigilator.
4. Please check to make sure that this examination pack consists of :
i) the Question Paper
ii) an Answer Booklet – provided by the Faculty
iii) an Objective Answer Sheet – provided by the Faculty
iv)
i a True/False Answer Sheet – provided by the Faculty
5. Answer ALL questions in English.
DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO
This examination paper consists of 9 printed pages
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PART A
This part consists of 15 multiple choice questions. Choose the most suitable answer.
1. Macro is a set of ___________ that you record in Excel and later can be __________
when it is needed.
A. items, entered
B. items, executed
C. instructions, run
D. instructions, entered
Questions 2 and 3 are based on Figure 1 below:
Figure 1
2. The formula in cell B16 is ___________.
A. =($C$6-$C$7)/$C$8
B. =($C$7+$C$6)/$C$8
C. =($C$6-$C$7)^$C$8
D. =($C$6+$C$7)^$C$8
3. The formula in cell D17 is ___________.
A. =$C$6-$C$17
B. =$C$6-C17
C. =B17-C17
D. =$B$17+C17
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4. In Debtor Ageing Report, you will apply the ________ to determine whether invoices are
30-60 days past due.
A. IF function
B. OR function
C. Round function
D. Nested IF function
5. The hard disk directory used to store data files in UBS Accounting System is
__________.
A. D:\UBS23\L1\
B. D:\UBSACC23\L1\
C. C:\UBS90\L1\
D. C:\UBSACC90\L1\
6. The Account Type Description Setting can be found in __________ tab menu.
A. General
B. Housekeeping
C. Periodic
D. Setup
7. Identify the account number(s) that is/are NOT CORRECT.
i. 3000//00
ii. 9010/000
iii. 700K/001
iv. 4000/S08
A. i only
B. i, ii and iii
C. i and iii
D. All of the above
8. UBS Accounting System allows users to print the following reports EXCEPT ________.
A. Trial Balance
B. Bank Reconciliation Statement
C. Statement of Owner’s Equity
D. Cash Flow Statements
9. Identify the correct steps to create a Company Profile.
A. Housekeeping File Organisation General
B. Housekeeping Setup General Setup
C. General General Ledger Account Maintenance
D. General General Ledger Account Maintenance Setup
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10. To run Year End Processing, go to __________ tab menu.
A. Periodic
B. Transaction
C. Housekeeping
D. General
11. After performing Year End Processing, the following effects happen EXCEPT:
A. All transactions from period 1-12 will be removed
B. Accumulated profit / loss will be transferred to Retained Earnings account
C. All opening balances will be brought forward to the next accounting year
D. Transactions for period 14 will be brought forward to next year as period 2
12. A cash customer returned a defective Cumil Rootan Chair to the seller, Felleny Trading.
This transaction is recorded in ___________.
A. Purchase Journal
B. General Journal
C. Cash Payment Journal
D. Bank Receipt Journal
13. V.Edit function allows users _____________.
A. to delete the unwanted transactions
B. to change or edit more than one transaction in a batch at the same window
C. to ensure that modification of transactions is necessary due to human errors
D. to modify the company information
14. Entering debtor’s opening balances into the correct period can be done using
_____________.
A. Debtors Statement
B. Debtors Listing
C. Distribute Last Year’s Aging
D. Debtors File Maintenance
15. Electricity expenses account number is likely represented by _____________.
A. 6050/000
B. 2050/D01
C. 9050/000
D. 3050/D01
(Total: 15 marks)
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PART B
This part consists of 15 TRUE/FALSE questions. Shade ‘T’ if the statement is TRUE and
‘F’ if the answer is FALSE in the TRUE/FALSE answer sheet provided.
1. Accounting Information System fulfils obligations relating to stewardship.
2. The objective of data collection is to collect, analyse and manipulate data that are
demanded by the management.
3. Data are less important compared to information because they contain raw facts,
numbers, and symbols.
4. An accountant, as a system designer, provides a conceptual design of the system.
5. Reference file contains records of past transactions that are maintained for future
references.
6. Transaction file is a temporary file holding transaction records that will be used to update
data in a master file.
7. Your company’s accounting year started on April 2023. In order to generate batches for
December 2023, select Period 10.
8. To Distribute Last Year Aging, the amount for the period of “1 month before Starting
Period” is barred by UBS Accounting System from being keyed in manually.
9. We can sort Debtors’ Listing by Account Numbers and by Names.
10. UBS Accounting System forbids entering Opening Balances for Debtors’ Control
Account.
11. We can key in transactions related to purchases by using General Ledger File
Transactions.
12. UBS Accounting System allows adding of new customers’ details using QR codes.
13. UBS Accounting System maintains three stock accounts: BS, OI and CI Accounts.
14. UBS Accounting System uses the periodical system to record the stock value.
15. Stock is recorded under E – Other Assets.
(Total: 15 marks)
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PART C
Answer ALL questions.
QUESTION 1
The following questions are based on Figure 2.
Life is Good Trading needs your assistance as a Junior Account Executive to make a decision
on whether the company should continue to trade with these customers.
A B C D
1 Customer Name Duration Average Purchase Outcome
(months) (RM) (Continue/Terminate)
2 Amirrul 11 10,000
3 Borhan 8 9,500
4 Che Daniel 6 9,000
5 Elaine 12 11,500
6 Farhani 2 2,500
Figure 2
Conditions:
Option 1: The customer must have traded with the company for more than six (6)
months and the customer must purchase goods for more than RM9,000
on average.
Option 2: The customer must at least have traded with the company for three (3)
months or the customer has purchased goods at least RM7,500 on
average.
Required:
a. Construct the formula in cell D2 using Option 1 and D4 using Option 2. (Do not use the
Nested IF function.)
(6 marks)
b. Assess the logical functions used in Options 1 and 2.
(6 marks)
c. D2 will return the same result using either option. Interpret why the results are the same.
(3 marks)
(Total: 15 marks)
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QUESTION 2
The following questions are based on Figure 3.
Figure 3
Required:
a. Construct the formula in cells:
i. F5
ii. J11
iii. G23
(6 marks)
b. Show THREE (3) purposes of preparing Account Receivable Ageing reports.
(6 marks)
c. Assess why the “over 90 days overdue” debtors would be charged with 15% doubtful
debts.
(3 marks)
(Total: 15 marks)
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QUESTION 3
The following questions are based on Figure 4.
Account No. Account Description
1050/000 Profit and Loss Account
Figure 4
a. Primary code and secondary code are components of an account code in UBS
Accounting. Explain the Primary Code and its uses.
(5 marks)
b. Present the steps to record credit purchases using Add Entry:
Purchased from Aryn Woodridge Trading (INV2121) RM25,500 on 8/1/2024.
(6 marks)
c. Present the steps to record credit sales using Quick Entry:
Sales to Jumbo Enterprises (INV1005) RM6,800 on 6/2/2024.
(6 marks)
d. Show THREE (3) differences between Add Entry and Quick Entry.
(3 marks)
(Total: 20 marks)
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QUESTION 4
The following questions are based on Figure 5 below:
BATCH 3 – BANK PAYMENT
DATE DESCRIPTION REF. NO. AMOUNT (RM)
12/12/23 Water and Electricity PV1211 300
15/12/23 Telephone PV1212 420
21/12/23 Semesta Trading PV1213 3,000
23/12/23 Transport Expenses PV1214 1,600
28/12/23 Wages PV1215 19,000
Figure 5
The Opening Stock was RM17,600 and December’s Closing Stock was RM10,400.
Required:
a. The transaction on 23/12/23 had an error. The amount should be RM1,650. Present the
steps to edit the error. (Do not use V. Edit)
(6 marks)
b. If the error cannot be modified, demonstrate how to delete the transaction.
(6 marks)
c. Show THREE (3) ways to retrieve and view the transactions that have been recorded.
(3 marks)
d. Explain the steps to periodically record the Opening and Closing Stock values.
(5 marks)
(Total: 20 marks)
END OF QUESTION PAPER
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