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时间:2021-10-14 20:00 来源: Essay代写

摘要:英国留学生assignment会计学写作要求:FoodRUs有限公司规划和结构说明控制问题适当引用的例子来举例说明......

Division of Accounting and Finance会计及财务部

AC2500 Accounting Information Systems and Control IssuesAC2500会计信息系统和控制问题

Coursework No 2 assessment 2012/13习作2 2012/13课税

FoodRUs plcFoodRUs有限公司

You have been hired as Systems Consultant at FoodRUs plc and in your first meeting with the Finance Director (FD) you have been told that they have many system control problems with the revenue cycle.您已作为系统顾问聘请在FoodRUs plc ,并在你的第一次会议,与财务总监( FD ) ,你已被告知,他们有很多的系统的控制问题,与收入周期。

FoodRUs run a national chain of ‘Cash and Carry’ wholesale warehouses which supply food retailers, such as small corner shops and caterers. If the customer has a credit approval they can buy on account, other customers will have to pay at the time of purchase. They have recently started selling a selection of their merchandise online using what they believe to be a secure portal.FoodRUs运行一个全国连锁的现金和进行提供食品零售商的批发仓库,如小角落的商店和餐饮。如果客户有信贷审批,他们可以买到,其他客户在购买时将不得不支付。他们最近已经开始使用他们认为是一个安全的门户网站销售他们的商品在网上的选择。

Debtors balances are incorrect, transaction processing is producing situations in which the total sales in the general ledger does not reconcile to the cash book and the accounts receivable ledger. 们最近已经开始使用他们认为是一个安全的门户网站销售他们的商品在网上的选择。

You have been asked to review the system and produce a report that details potential weaknesses in internal control within and surrounding the revenue system.

In the first instance you decide to produce a report which gives an explanation of some of the control issues you would be looking to assess. Your report should include the following 应收账款余额是不正确的,事务处理的情况下,总销售额在总帐现金簿和应收账款总账不调和。

您已要求检讨有关制度,并产生一个报告,详细说明潜在的弱点在内部控制和周围的税收制度。

在第一个实例中,你决定产生一个报告,该报告给出了一个解释的一些控制问题,你会寻求以评估。报告应包括以下内容

An explanation of what you understand by the phrase ‘internal control’

Descriptions, with examples, of what controls you would expect to see in FoodRUs and particularly surrounding the revenue cycle sub-system. In answering the question please be careful, where appropriate, to distinguish correctly between:-

Control objective (eg to ensure all data is processed accurately and completely)

Types of control (eg management, applications, protection, environment, preventive detective and corrective)

Control techniques (validation checks; verification checks)

Control type (check sum/digit; check twice)

Notes

It is anticipated that your work will cover all relevant aspects of the control of the revenue cycle. Note should be taken of the fact that the organisation also makes Cash and Internet Sales.

The overall length should be around 1500 words (with a 10% margin) Any significant deviation from this length will be penalised. All work must be word processed and contain a word count.

Your discussion should, as far as possible, show evidence of original thought.

The Revenue Cycle

In order to assess your coursework it has been benchmarked against the work of other students using the guidelines below.

In order to maintain consistency of marking, a sample of work has been internally moderated.

I have been guided in my assessment by the following:

Assessment criteria, with weightings:

Coding

Planning and structure (10%)E  G  A  S  I

Explanation of revenue sub system 

With examples (20%)            E  G  A  S  I

Description of Control Issues (30%)E  G  A  S  I

Coherence of discussion on weaknesses (20%)E  G  A  S  I

Use, appropriateness and referencing of examples (10%)E  G  A  S  I

Standard of presentation (10%)E  G  A  S  I

Key to the coding notation

E = Excellent (70%+)        G = Good (60%+)        A = Average (50%+)

Satisfactory (40%+)       I = Inadequate (<40%)

 

 

IMPORTANT - Submission information:

 

Due date:Friday 23 August 2013 by 12:00

location:Neil Sutcliffe’s coursework box in Greenbank Café, Greenbank Building

 

Please include a word count and a reference list – and submit your hard copy coursework with the LBS coursework submission form – remember to sign the declaration regarding plagiarism. The TurnItIn submission is required by the same date.

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