DPA202T/101/3/2010
DEPARTMENT OF
MANAGEMENT ACCOUNTING
PRACTICAL ACCOUNTING DATA PROCESSING
DPA202T
Tutorial letter 101/2010
SCHEME OF WORK, STUDY RESOURCES AND ASSIGNMENTS
BOTH SEMESTERS
IMPORTANT INFORMATION: READ NOW
Contents
1
2
3
4
5
6
7
8
9
10
Welcome, purpose and contact details
Tutorial matter
Study process
Study program
Compulsory assignments, year mark and final mark
Examination
Particulars regarding assignments
Importance of a positive study method
Communicating with the University
General
Annexure A:
Annexure B:
Annexure C:
Annexure D:
Annexure E:
Assignment 01 (compulsory) - Questions
Assignment 02 (compulsory) - Questions
Assignment 03 (optional) - Questions
Assignment 03 (optional) - Memorandum
Pastel order form – Masterskill
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1
WELCOME, PURPOSE AND CONTACT DETAILS
Dear learner
Welcome to the module DPA202T. We hope that you will have an enjoyable and successful
year of study.
The main aim of DPA202T is to equip you as prospective accountant with certain practical
computer skills. We focus specifically on spreadsheets (Excel) and the learning of an
accounting package (Pastel). The smallish theory component of DPA202T, relating to
software, databases and transaction processing, places the practical skills inside a theoretical
framework and further prepare you for your career as a (chartered) accountant.
This is not just one of those modules you pass, tick off as part of your degree requirements
and continue – these skills are for life! Knowing Pastel and Excel well will give you a
competitive edge in the market place - businesses want these skills!
And we, your lecturers, are here to help you.
Should you be faced with specific problems in your studies, please do not hesitate to contact
your lecturers. If you wish to see one of your lecturers personally, please make an
appointment.
Please note that there are TWO (2) compulsory assignments.
Assignment 01 gives you admission to the exam.
All the best and every success with your studies.
Lecturers:
Mrs. JH Gildenhuys (Sani)
AJH van der Walt room 1-65
(012) 429 4025
072 683 6597
E-mail:
First semester:
Second semester:
Miss. GM Viviers (Gerda)
AJH van der Walt room 1-69
(012) 429 3914
072 683 6482
DPA202T-10-S1@unisa.ac.za
DPA202T-10-S2@unisa.ac.za
Fax:
Fax number of Departement of Management Accounting:
(012)429-4894
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2
DPA202T/101
TUTORIAL MATTER
2.1 Tutorial matter for this module supplied by Unisa:
The Department of Despatch should supply you with the following tutorial matter for this
module:
•
•
Tutorial letters – READ 101 AND 301 FIRST
Study guide
Note: Some of this tutorial matter may not be available when you register. Tutorial matter that
is not available when you register will be posted to you as soon as possible.
Inventory letter
When you register, you will receive an inventory letter containing information about your
tutorial matter. See also the brochure entitled Your Service Guide @ Unisa (which you
received with your tutorial matter).
PLEASE NOTE: Do not phone your lecturers to enquire about missing tutorial
matter. Only use the following contact information:
Calls - RSA only:
International Calls:
Fax Number:
Email:
0861 670 411
+27 11 670 9000
(012) 429 4150 / +27 12 429 4150
study-info@unisa.ac.za
Relevant study material is also available in electronic format from myUnisa on
the UNISA website at http://my.unisa.ac.za.
2.2
Tutorial matter for this module you should obtain by yourself:
•
One prescribed textbook:
Wessels, P., Grobbelaar, E., McGee, A. and Prinsloo, G.T.M. 2007. Information
Systems in a Business Environment. 4th Edition. Durban: LexisNexis Butterworths.
•
Pastel Training Manual (Manual and software)
Masterskill (Pty) Ltd. Pastel Partner 2007 (refer to 9.3 for contact details).
Please consult the list of official booksellers and their addresses in Your Service
Guide @ Unisa.
If you have any difficulties with obtaining books from these bookshops, please
contact the Registrar as soon as possible at telephone number 012 429-4152 or
the Contact Centre at 086 167 0411, or send an email to vospresc@unisa.ac.za.
PLEASE NOTE:
It is essential that you either acquire or have the prescribed textbook and Pastel Partner
manual at your disposal. As per the course requirements you must also have access to a
computer with the Pastel Partner software and either Microsoft Office Excel or Open Office
Calc successfully installed thereon.
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3
STUDY PROCESS
If you follow a specific study process, you may encounter fewer problems with your studies.
An example follows:
1. Complete reading through this tutorial letter.
2. Order and pay for the Pastel manual and software from Masterskill.
3. Study the contents of the study guide, including those sections in the prescribed book
you have been referred to.
4. Complete assignment 01 (compulsory assignment) and hand it in at UNISA on time.
This is of utmost importance as you will not receive exam admission if you miss this
due date. Assignment 01 also contributes 10% towards your year mark.
5. Install the Pastel software on your computer and then work step-by-step through the
whole Pastel manual by referring to tutorial letter 102 (Pastel).
6. Install either Microsoft Excel or Open Office Calc on your computer and then work stepby-step through tutorial letter 103 (spreadsheets).
7. Complete assignment 02 (compulsory assignment) and hand it in at UNISA on time.
Assignment 02 is necessary as it contributes 90% towards your year mark.
8. After the completion/submission of an assignment carry on directly with the study
programme. Do not wait for the return of the assignments or for the suggested solutions.
9. When assignments are returned to you, mark it by using the suggested solution which
will be sent to you on the due date of the assignment.
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4
DPA202T/101
STUDY PROGRAM
To assist learners, a study program is provided. This program indicates the dates on which
certain sections of the study material as well as assignments should be completed.
The study program is based on the standard 120 estimated hours required for a module. This
translates to 10 hours per week for a 12 week semester!
Note: DPA202T is focused on you gaining valuable practical skills:
• Pastel: Working through the Pastel Training Manual step-by-step will take you
approximately 40-60 hours (depending on your level of computer literacy and typing
speed)! Obtaining these skills is a prerequisite before you will be able to do the Pastel
Project (which is part of compulsory Assignment 02)! Do not leave this too late.
• Excel: You need to spend at least 25 hours practicing your spreadsheet skills on the
computer!
We are convinced that, if you adhere to this program, you should have no difficulty in
mastering the subject. It is very important that the subject matter covered in the study units
should be mastered and not just skimmed. If you happen to register late or fall behind with
this program, extra effort on your part will be necessary.
PLEASE NOTE: Learning only the solutions to the assignments or the self-assessment
questions in the study guide of by heart are not enough to help pass the exam. You need the
practical skills as well as a deeper level of understanding of the theory.
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Proposed study program for 2010
Learners enrolled for module in the first semester – 2010
Week Start date of
Actions required
week
Registration Obtain textbook, Pastel manual and computer.
Skim through Tutorial letter 101, the Study guide and textbook
chapters.
1
25-Jan-10
Study study unit 3 (software) in detail.
Study study unit 1 (data processing) in detail.
Study study unit 2 (transaction processing) in detail.
2
01-Feb-10
Complete and submit/post Assignment 01.
Work through Lesson 1 to 4 of the Pastel Manual.
3
08-Feb-10
Work through Lesson 5 to 7 of the Pastel Manual.
4
15-Feb-10
Work through Lesson 8 and 9 of the Pastel Manual.
5
22-Feb-10
Work through Lesson 10 to 12 of the Pastel Manual.
26-Feb-10
Due date for compulsory Assignment 01
6
01-Mar-10
Do question 1 (Pastel) of Assignment 02
7
08-Mar-10
Study study unit 4 (spreadsheets) in detail.
8
15-Mar-10
Study study unit 4 (spreadsheets) in detail.
9
22-Mar-10
Do question 2 (spreadsheets) of Assignment 02.
Complete and post or submit Assignment 02 electronically.
26-Mar-10
Due date for compulsory Assignment 02
10
29-Mar-10
Revision of study unit 3 (software), 1 (data processing) and 2
(transaction processing).
11
05-Apr-10
Revision of study unit 5 (Pastel).
12
12-Apr-10
Revision of study unit 4 (spreadsheets).
May/Jun
Exam
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DPA202T/101
Proposed study program for 2010
Learners enrolled for module in the second semester - 2010
Week Start date of
Actions required
week
Registration Obtain textbook, Pastel manual and computer.
Skim through Tutorial letter 101, the Study guide and textbook
chapters.
1
05-Jul-10
Study study unit 3 (software) in detail.
Study study unit 1 (data processing) in detail.
Study study unit 2 (transaction processing) in detail.
2
12-Jul-10
Complete and submit/post Assignment 01.
Work through Lesson 1 to 4 of the Pastel Manual.
3
19-Jul-10
Work through Lesson 5 to 7 of the Pastel Manual.
4
26-Jul-10
Work through Lesson 8 and 9 of the Pastel Manual.
5
02-Aug-10
Work through Lesson 10 to 12 of the Pastel Manual.
6
09-Aug-10
Do question 1 (Pastel) of Assignment 02
10-Aug-10
Due date for compulsory Assignment 01
7
16-Aug-10
Study study unit 4 (spreadsheets) in detail.
8
23-Aug-10
Study study unit 4 (spreadsheets) in detail.
9
30-Aug-10
Do question 2 (spreadsheets) of Assignment 02.
Complete and post or submit Assignment 02 electronically.
10
06-Sep-10
Revision of study unit 3 (software), 1 (data processing) and 2
(transaction processing).
11
13-Sep-10
Revision of study unit 5 (Pastel).
20-Sep-10
Due date for compulsory Assignment 02
12
20-Sep-10
Revision of study unit 4 (spreadsheets).
Oct/Nov
Exam
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5
COMPULSORY ASSIGNMENTS, YEAR MARK AND FINAL MARK
Both assignment 01 and assignment 02 are compulsory.
The submission of the assignment 01 will prove that you are an active student and will
therefore earn you admission to the examination.
NOTE: Failure to submit assignment 01 will result in the student not being admitted to
the examination.
The mark earned for assignment 01 will also contribute a maximum of 10% towards your year
mark. The mark earned for assignment 02 will contribute a maximum of 90% towards your
year mark.
For example: If you earn 100% for the assignment 01 and 78% for assignment 02 your year mark will be 80%
[(100% x 10%) + (78% x 90%) = 80%].
The mark you earn in the examination will count 75% and your year mark will count a
maximum of 25% towards your final mark.
For example: If you earn 45% for the examination and have 80% for you year mark (assignment 01 and 02) your
final mark will be 54% [(45% x 75%) + (80% x 25%) = 54%].
Year mark:
Exam mark:
Final mark:
25%
75%
100%
You will undoubtedly realise the importance of commencing your study program timeously so
that you can earn a good year mark.
A sub-minimum of 40% in the examination is required. Your year mark will not count in the
case where you did not obtain the sub-minimum of 40% in the exam.
For example: If you earn 38% for the examination and have 80% for you year mark (assignment 1 and 2) your
final mark will be 38%.
NOTE: You need a final mark of 50% to pass.
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DPA202T/101
EXAMINATION
To be admitted to the DPA202T exam you need to hand in the compulsory assignment 01 on
time.
You will be expected to write a two hour examination paper at the end of the academic
semester.
Optional assignment 03 is a copy of the May/June 2009 exam paper (and memorandum). It is
to be used as an example only – you will write a different exam paper consisting entirely of
new questions.
A final mark (exam mark and year mark together) of 50% is required to pass DPA202T. A
sub-minimum of 40% in the examination is required. The year mark will not count in the case
where the sub-minimum of 40% was not obtained. Please refer to the previous section on
how to calculate your year mark and final mark.
The last tutorial letter you receive will give detailed guidance on the format and content of
your exam.
You are advised to consult the examination time table in the Calendar in good time in order to
plan your final revision program accordingly. Please get down to an early start to avoid
cramming at the last moment.
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7
PARTICULARS REGARDING ASSIGNMENTS
7.1 Importance of assignments
Assignment 01 is important because it will allow you to write the exam, regardless of the mark
you obtain.
The results of both assignment 01 and assignment 02 are important, because it counts
towards your year mark.
If you decide not to submit assignment 02, you will still be able to write the exam, but you will
forfeit 90% of your year mark which counts 25% of your final mark! We, therefore, strongly
advise you to submit an accurate and complete assignment 02 on time.
Assignment 03 is an example of the previous year’s exam paper. You can use it for self
assessment. As the answer for assignment 03 is already provided in this tutorial letter, you
must not hand in assignment 03 – it will not be marked! Assignment 03 serves as an
indication of the type of questions you can expect in the examination. Note: This is NOT your
exam paper, it is only an example!
7.2 Due dates and unique numbers
Your answers in respect of the assignments should be addressed to the Registrar (not to
the lecturer concerned) and should reach the University not later than the dates specified
below.
Assignment nr
Due date
01
02
03
Assignment type
First semester
26 February 2010
Compulsory
26 March 2010
Compulsory
None – do not hand in!
Optional
01
02
03
Second semester
10 August 2010
Compulsory
20 September 2010
Compulsory
None – do not hand in!
Optional
Unique number
833546
N/a
N/a
673919
N/a
N/a
Please indicate the provided unique number on your mark reading sheet for
assignment 01. Failure to do so will result in no admission to the exam. (Note:
assignment 02 does NOT require a unique number!)
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DPA202T/101
7.3 Submission of assignments - general
a) You will NOT be admitted to the exam if assignment 01 was received late.
b) Please diarise the due dates on which you are to submit your answers in respect of the
various assignments so that they reach the university on or before the due date. Please
allow adequate time for postal delays, etc.
c) PLEASE NOTE: Any assignments received after the due date will not be marked.
d) Please ensure that your name, address (including your correct postal code), student
number, module code and assignment number appears on the first page of your answer
and confirm correctness thereof. Failure to comply with this requirement may cause a
considerable delay in the marking of your answer. Each subsequent page should
contain at least the following information:
1. Student number
2. Module code
3. Assignment number
e) The answers to assignment questions should be arranged numerically and all pages
should be numbered sequentially.
Please ensure that the pages of your answer book have been stapled together in a
proper manner. Do not attach the answers to different assignments to one another.
Remember that your assignment should have precisely the same number as the
one specified in the relevant tutorial letter (01 or 02 as the case might be).
f) Learners who use word processors should please consult Chapter 4 of the brochure
Your Service Guide @ Unisa concerning the format and requirements used for
assignments.
g) Your answers in respect of the various questions in any one assignment should under
no circumstances be dispatched to the University in separate envelopes. Each
assignment is an independent unit and should be posted to the University as such. It is
not possible to combine the marks of the separate parts later and only the marks of one
of the parts will then unfortunately be taken into consideration for your year mark.
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7.4
Submission of assignments using myUNISA
For detailed information and requirements as far as assignments are concerned, see Your
Service Guide @ Unisa, which you received with your tutorial matter.
To submit an assignment via myUNISA:
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Go to www.unisa.ac.za
Go to myUNISA
Key in your student number and password
Select your module from the orange strip
Click on assignments
Click on the assignment number which you want to submit
Follow the instructions.
Don’t wait till the due date if you want to submit your assignment online via
myUnisa. The web server might experience high traffic volumes and it may lead to
late submission of your assignment.
Please do NOT click the ‘RESUBMIT’ button unless you want to submit the
assignment again from the beginning! When you click that button it immediately
cancels your previous submission.
7.5 Plagiarism
Plagiarism: Plagiarism is the act of taking words, ideas and thoughts of others and
passing them off as your own. It is a form of theft which involves a number of dishonest
academic activities.
The Disciplinary Code for Students (2004) is given to all students at registration. Students
are advised to study the Code, especially Sections 2.1.13 and 2.1.4 (2004:3-4).
All your assignments must be your own work. This includes assignments requiring work to be
done on computers!
Everyone must obtain the required skills to ensure each and everyone will be able to make a
valuable contribution in the workplace.
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DPA202T/101
7.6 Submission and marking of assignments
7.6.1 Submission and marking of Assignment 01
Either do Assignment 01 on a mark reading sheet and post it to Unisa or submit it online via
myUnisa, as the computer will be marking this assignment.
If you use a mark reading sheet, please remember to indicate the provided unique number for
assignment 01 on the mark reading sheet, else the computer will be unable to mark your
assignment.
The result will be mailed to you but keep in mind that exam admission will be obtained by
submitting the compulsory assignment on time.
7.6.2 Submission and marking of Assignment 02
Assignment 02 does not require a unique number!
Remember that you will not be able to complete Assignment 02 without working
through the Pastel Training Manual in conjunction with Tutorial letter 102 (Pastel) as
well as Tutorial letter 103 (spreadsheets)! This will require a significant time investment
– do not leave it too late!
Either print out the computer printouts (Pastel and Excel) required for Assignment 02, staple it
together and post it to Unisa, or submit it online via myUnisa.
Note: in order to submit Assignment 02 online, you must visit DPA202T on myUnisa for
detailed instructions. Shortly, this will include:
• Create a separate subdirectory for Assignment 02 on your computer for all your
assignment files.
• Pastel: Use a virtual printer such as CutePDF, PDF Creator, Microsoft Office
Document Image Writer, of Microsoft XPS Document Writer as your default printer and
‘print’ your Pastel documents and reports as .PDF files, .TIF files of .XPS files. Do not
hand in screen prints of your Pastel documents and reports. Do not print from Pastel to
Microsoft Word, Microsoft Excel or OneNote.
• Excel: Save your Excel files after completing the exercises as Excel files, OR save
your Open Office Calc files as Excel files.
• Declaration: Complete and save your electronic declaration (available on DPA202T
myUnisa) to your Assignment 02 subdirectory. No declaration = 0% for Assignment 02!
• Use either WinZip or 7-Zip to zip all your various Pastel and Excel files, including your
declaration, into a single zip file.
• Submit the single zip file on myUnisa by selecting the “ASSIGNMENT 2 ZIPPED
DOCUMENTS” file type/format.
Please note:
• You can download the virtual printers CutePDF and PDF Creator, as well as the
spreadsheet software Open Office Calc, for free from the Internet.
• It is not possible to resubmit Assignment 02 on myUnisa.
Please note that it is the policy of this Department not to mark the whole assignment. Only
one or two questions or parts of questions may be marked. Your mark for the whole
assignment will therefore be the mark which you obtain for the specific section(s) marked. For
more details please refer to the Departmental Tutorial Letter ACTALL-4/301/2010.
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7.6.3 Submission and marking of Assignment 03
Assignment 03 is an optional assignment for self assessment. The answers are already
included as part of tutorial letter 101.
Assignment 03 will not be marked and should not be handed in.
7.7 Enquiries relating to assignments
Specify the module code and assignment number in all enquiries about assignments.
Enquiries about assignments (e.g. whether or not the University has received an assignment,
marks, when it has been returned, etc.) may be addressed to the call centre (not your
lecturers):
Calls – RSA only:
International calls:
Fax number:
Email:
0861 670 411
+27 11 670 9000
012 429 4150
study-info@unisa.ac.za
7.8 Finality of due dates
Assignments which are received after their due dates disrupt our marking program. The
uncontrolled submission of assignments furthermore creates administrative problems. We
therefore request you to pay particular attention to the under mentioned requirements and
suggestions and to adhere strictly to them:
No extension will be given for the submission of assignments as solutions to the assignments will
be forwarded automatically to all learners after the due date. It is your OWN responsibility to ensure
that your submitted assignment is registered and marked. No correspondence or telephone
conversation will be conducted in this regard.
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8
DPA202T/101
THE IMPORTANCE OF A POSITIVE STUDY METHOD
Examination statistics have proved that those learners who prepare their work thoroughly and
who complete all the assignments have a better chance of obtaining a pass in the
examination than those learners who are content with doing no more than the minimum work.
Only after you have acquired the necessary knowledge should you read through the
assignment for the first time, work out the solutions under examination conditions and submit
your answers to us so that they will reach the University on or before the due date of the
assignment (not after the due date).
The assignment should in effect constitute your first revision of the work which you have
studied. In other words, the assignment should not serve as a check list of the work to be
studied for the completion of the assignment, but should, when the assignment is attempted,
serve as a test of the knowledge you have acquired by studying the work.
When you receive the solutions and compare the suggested solutions with your own, you are
provided with an opportunity of revising the work for a second time.
If you persevere with such a rigid program of study you will reap the benefit of sustained
practice in answering questions and will undoubtedly enjoy success in the examination.
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9
COMMUNICATING WITH THE UNIVERSITY
Remember to have your student number ready whenever you contact the University.
9.1
Course content enquiries should be directed to your DPA202T lecturers.
Lecturers:
Mrs. JH Gildenhuys (Sani)
AJH van der Walt room 1-65
(012) 429 4025
072 683 6597
E-mail:
First semester:
Second semester:
Miss. GM Viviers (Gerda)
AJH van der Walt room 1-69
(012) 429 3914
072 683 6482
DPA202T-10-S1@unisa.ac.za
DPA202T-10-S2@unisa.ac.za
Fax:
Fax number of Departement of Management Accounting:
9.2
(012)429-4894
Technical queries regarding the Pastel software should be directed to:
Email:
training@pastel.co.za
Telephone: +27 11 304 3000 (ask for the Training Department)
You may only contact Pastel if there appears an error message with an error code on your
screen, or if you are unable to install the Pastel software on your computer.
Please make a screen print of the error code, paste it into Microsoft Word and send it by
email to Pastel together with a description of the circumstances of the problem. Also mention
that you are an Unisa student and provide your student number in the email.
Any other enquiries relating to the content of Pastel must please be directed to your lecturers.
9.3 Information relating to Masterskill to order the Pastel Training Manual and educational
software:
Telephone: 011 386 6932
Email:
mossie@masterskill.co.za
Fax:
086 670 2745 or 086 664 3266
(fax Annexure E order form and proof of payment)
Internet:
www.jetline.co.za
User:
UNISA
Password: PASTEL
(Order the product which includes both the manual and the CD)
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9.4
DPA202T/101
Urgent messages to students
As lecturers we often send sms and email messages to our students.
Please make sure that YOUR cell phone number and email address is correct on the
Unisa system to allow us to contact you in this way!
We also expect you to regularly visit DPA202T on myUnisa for notices, corrections and to
also take part in the discussion forums.
9.5 Contact Unisa by letter
Learners should address all correspondence to:
The Registrar (Academic)
P O Box 392
UNISA
0003
PLEASE NOTE: You may enclose more than one letter in the same envelope. Do not,
however, address this Department, another department, the library or an administrative
section in one letter. This will undoubtedly cause a delay. Write a separate letter to each
department and mark each letter clearly for attention of the relevant department.
When writing to the University, always mention your student number, the subject or module
code at the top of the letter.
9.6 Contact Unisa by telephone
We supply the following important telephone numbers for your convenience:
The switchboard number for the UNISA main campus is:
0861 670 411 (nationally) and +27 11 670-9000 (internationally)
Telephone enquiries about administrative matters should be addressed by using the
information provided above. Consult the brochure Your Service Guide @ Unisa in this regard.
9.7 Visit Unisa at the main campus
The physical address of Unisa’s main campus is as follows:
University of South-Africa
Preller street
Muckleneuk
Pretoria
City of Tshwane
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9.8 Enquiries about assignments (e.g. whether or not the University has received an
assignment, marks, when it has been returned, etc.) may be addressed to:
Calls – RSA only:
International calls:
Fax number:
Email:
0861 670 411
+27 11 670 9000
012 429 4150
study -info@unisa.ac.za
9.9 Services offered by the bureau for student counselling and career development
(BSCCD)
Refer to Your Service Guide @ Unisa for more detail.
9.10 Students myUnisa
What is myUnisa?
MyUnisa was developed to improve communication between lecturers and learners. You can
access administrative information such as biographical details, academic and assignment
records, examination results and dates, and financial records. Academic information
comprises courseware, subject-related academic guidance, discussion groups, recommended
books, study material and more.
The myUnisa system is a facility for registered UNISA learners that enable them to perform
through the internet most of the study related functions normally done by email, telephone or
personal visits to the campus.
Currently, the following services are offered by myUnisa:
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Email contact with lecturers
Study material for a growing number of courses
Submission of assignments
Access to assignments
Access to personal information records
Learners discussion forums
Notification of address/exam centre changes
Cancellation of study modules/exams.
Other learner related services are also available, through our public www server
(www.unisa.ac.za)
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Information regarding study at UNISA
On-line learner registration (Undergraduate)
Departmental information
Library catalogue
Exam results.
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DPA202T/101
GENERAL
Please refer to tutorial letter ACTALL-4/301/2010 of the School of Accounting Sciences in
conjunction with this tutorial letter. Take care that you have both tutorial letters available as
frequent reference will be made to them.
In spite of the care which is taken to ensure that study guides, assignments and solutions are
comprehensible and free from errors – omissions and errors may occur. Should you come
across such matters, or matters which are not clearly expressed, kindly inform us to enable us
to make the necessary corrections.
ANNEXURE A:
COMPULSORY ASSIGNMENT 01/2010 - QUESTIONS
ANNEXURE B:
COMPULSORY ASSIGNMENT 02/2010 - QUESTIONS
ANNEXURE C:
OPTIONAL ASSIGNMENT 03/2010 - QUESTIONS
ANNEXURE D:
OPTIONAL ASSIGNMENT 03/2010 - MEMORANDUM
ANNEXURE E:
PASTEL: Manual and CD order form
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ANNEXURE A: COMPULSORY ASSIGNMENT 01/2010 (Both semesters)
Semester
Due dates
Unique numbers
26 February 2010
833546
First
Second
10 August 2010
673919
This assignment is the same for both the first and the second semester.
Please ensure that the compulsory assignment reaches the University before the due date –
if it is received late you will not be admitted to the examination.
How to use and complete a mark-reading sheet:
1.
2.
3.
4.
All information on a mark-reading sheet should be filled in with a HB pencil.
Do not use a pen to fill in the mark-reading sheet.
Do not attach a barcode label to the mark-reading sheet.
Use only the orange mark-reading sheet that you received with your study material.
For more details regarding the completion of the mark-reading sheet, we refer you to Your
Service Guide @ Unisa.
Remember you can also submit this assignment online on myUnisa.
REQUIRED:
Please select the most appropriate answer to the question and mark it on the mark-reading
sheet. Each correct answer counts one (1) mark.
1.1 Network management software is a type of………………………:
(1)
(2)
(3)
(4)
hardware;
system software;
operating software;
database software.
1.2 Which one of the following statements relating to the choice of an operating system
is NOT true:
(1)
(2)
(3)
(4)
It must be easy to use;
It must be compatible with the hardware and software to be used;
It must be the cheapest system on the market;
It must be reliable.
21
DPA202T/101
1.3 Which of the following is an example of presentation graphics software:
(1)
(2)
(3)
(4)
Lotus Freelance;
Harvard Graphics;
Microsoft PowerPoint;
All of the above.
1.4 A specific single variable can store the following on a given moment:
(1)
(2)
(3)
(4)
Either a numerical value, a logical value or an alpha-numerical value;
Both a numerical value and an alpha-numerical value;
A spreadsheet;
Only the letters in the alphabet.
1.5 Which of the following statement(s) regarding indexing of databases is true:
(1)
(2)
(3)
(4)
All database files must be sorted with different indexes of the primary data
field;
More than one index file can be created to sort the data file in different
ways;
An index is a special data field which is used to uniquely identify a data
record;
Not one of the abovementioned statements is true.
1.6 Interactive output:
(1)
(2)
(3)
(4)
is available for the manager as soon as the data clerk has entered the
request, connected the printer and requested the printouts from the
computer;
can only be requested while the IT-team is actively on duty to process the
request;
takes longer than batch outputs to arrive at the decision makers;
requires strict access controls to protect the information on the database.
1.7 The ………………………… contains both strategic-type data and transaction-type
data.
(1)
(2)
(3)
(4)
transaction file;
strategic file;
master file;
reference file.
22
1.8 The accounting entries relating to goods returned in the expenditure cycle are:
(1)
(2)
(3)
(4)
Creditor’s control debit (VAT included), Stock credit (VAT excluded) and
VAT credit;
Creditor’s control credit (VAT included), Stock debit (VAT excluded) and
VAT debit;
Debtor’s control debit (VAT included), Stock credit (VAT excluded) and VAT
credit;
Debtor’s control credit (VAT included), Stock debit (VAT excluded) and VAT
debit.
1.9 The main components of the revenue cycle (in sequential order) in a business
which sells their goods on credit, are:
(1)
(2)
(3)
(4)
Quotation, Ordering, Billing, Cash receipts;
Quotation, Billing, Cash receipts, Delivery;
Cash receipts, Billing, Delivery;
Ordering, Delivery, Billing, Cash receipts.
1.10 Which of the following statement(s) relating to the year-end procedures is true:
(1)
(2)
(3)
(4)
During the year-end procedures the balance sheet balances are changed to
zero in order to calculate the profit and loss for the year;
It is still possible to make adjustments and accruals to the previous financial
year after the year-end procedure have been executed on the computer;
It is critical to make a backup after the year-end procedure for in case errors
happened during the procedure;
All the above is true.
23
DPA202T/101
ANNEXURE B: COMPULSORY ASSIGNMENT 02/2010 (Both Semesters)
Semester
Due dates
Unique numbers
26 March 2010
None
First
20 September 2010
None
Second
This assignment is the same for both the first and the second semester.
Before you start this assignment:
Please refer to Unisa’s policy on plagiarism. You are also reminded that your assignment
should be your own work. This is NOT a group assignment!
Therefore, you will be required to enter your student number in specified fields several
times as the case study progresses. Your student number will then appear on the
documents and reports requested for marking.
Should your student number not appear on those documents and reports you will be
awarded 0% for your whole assignment.
Further steps will also be taken in terms of the Student Disciplinary Code for work (or
part thereof) submitted, and which appears not to be authentic or your own work.
WE ARE REALLY SORRY FOR THESE EXTRA MEASURES TAKEN, but with a year mark
of 25% for the module we have to be sure that the marks obtained is a reflection of your
own abilities.
DPA202T’s assignment 02 consists of a completion checklist, a declaration and two questions.
Completion checklist: This checklist has to be handed in as the first and second page of your
assignment. It is there to help you make sure that you have printed all the documents and reports
required, as well as to record your marks.
Declaration: This declaration should be handed in as the third page of your assignment. Your
assignment will not be marked without this declaration duly completed and signed. This is to hold you
accountable for completing your assignment on your own.
Question 1: This question will test your Pastel skills and has four sections. You should follow the
steps and print the documents and reports specified. You can either print these documents and reports
with your normal printer on paper (and then submit your assignment 02 by post), or you can print it to
the Microsoft Office Document Image Writer using the task number as the file name (and then submit it
electronically with myUnisa).
Please print these documents and reports immediately when the task instructs you to do so. It is often
not possible to print these documents at a later stage, or the information on the printout can differ at a
later stage. So print it immediately.
It is imperative that you should have worked through your Pastel Training Manual before you attempt
this question, or have acquired the necessary Pastel skills through prior work experience. The Pastel
Help function may be used wherever necessary.
Question 2: This question will test your spreadsheet (Excel or Open Office Calc) skills and has two
sections.
It is imperative that you should have worked through your Tutorial letter 103 before you attempt this
question, or have acquired the necessary spreadsheet skills through prior work experience.
24
COMPLETION CHECKLIST (page 1 of 2)
Full names and surname:
_____________________________________________
Student number:
_____________________________________________
DECLARATION (page 3)
QUESTION 1
Number
Handed in?
Description
SECTION A – COMPANY SETUP:
5.8
Inventory groups listing
6.3
Customer account (master) listing
7.2
Supplier account (master) listing
8.3
Item based price list
8.4
Preferred supplier listing
SECTION B – TAKE-ON OF OPENING BALANCES:
9.3
General journal without contras (take on journal)
10.2
Customer detail ledger: period 1 to 12 of 2009
10.3
Customer age analysis: period 1 of 2010
11.2
Supplier detail ledger: period 1 to 12 of 2009
11.3
Supplier age analysis: period 1 of 2010
12.2
Inventory reorder report: period 1 of 2010
13.4
Bank reconciliation: period 12 of 2009
14.1
Trial balance: 1-Jan-10 to 31-Dec-10
SECTION C – PROCESSING OF DAILY TRANSACTIONS:
15.3
Receipt Cashbook batch
15.4
Payment cashbook batch
15.6
Sales quotation – Totally Soccer
15.9
Purchase order – Bannerworld
15.11
Sales invoice – FIFA
15.21
Supplier Invoice Summary Listing
15.22
Tax Invoice Summary Listing - Rebecca
15.24
Sales return – FIFA
15.25
Sales invoice – Totally Soccer
15.26
Sales order – Totally Soccer
15.30
Goods received note – Shirts-4-Africa
15.31
Supplier invoice – Shirts-4-Africa
15.33
Outstanding Orders – Details by Supplier report
15.34
Back Orders – Details by Customer report
15.39
Detailed ledger – Petty Cash account
Handed in?
Actual
marks
Max
marks
25
DPA202T/101
COMPLETION CHECKLIST (page 2 of 2)
Full names and surname:
_____________________________________________
Student number:
_____________________________________________
QUESTION 1 (continued)
Number
Description
Handed in?
Actual
marks
Max
marks
Handed in?
Actual
marks
Max
marks
SECTION D – MONTH END PROCESSING:
16.3
Bank reconciliation – January 2010
17.1
Open item customer statement – Totally Soccer
17.2
Balance forward customer statement – Totally Soccer
17.3
Customer age analysis: period 1 of 2010
17.4
Supplier age analysis: period 1 of 2010
17.5
Cash book details - First National Bank (FNB): period 1 of
2010
17.6
Detailed General Ledger for 2200/000
17.7
Tax type report: period 1 of 2010
17.8
Trial balance: 1-Jan-10 to 31-Jan-10
17.9
Income statement: period 1 of 2010
17.10
Balance sheet: period 1 of 2010
17.11
Cash Movement Report: period 1 of 2010
QUESTION 2
Number
Description
SECTION A – CREATING AND ANALYSING A MONTH-ON-MONTH COMPARISON:
1.38
Month-on-month comparison – values
1.41
Month-on-month comparison – formulas
2.9
Repayment calculation - formulas
SECTION B – INVENTORY ANALYSIS:
3.23
Inventory analysis spreadsheet – values
3.26
Inventory analysis spreadsheet – formulas
4.10
Inventory analysis – bar chart
26
DECLARATION (page 3)
I, _____________________________________________ (full names and
surname) with student number ________________________ and identity
number _______________________________, hereby declare that:
•
I have read the Student Disciplinary Code;
•
I know what plagiarism is, that plagiarism is wrong and that
disciplinary steps can be taken against me if I am found guilty of
plagiarism.
•
Assignment 02 for DPA202T has been completed entirely by myself
without any assistance from another person with the completion
thereof;
•
All the printouts (or electronic files) submitted for the DPA202T
Assignment 02 are originals made by myself and were not copied
from someone else.
•
I have not given assistance or made my printouts (or electronic files)
for the DPA202T Assignment 02 available to any other student.
Signed on _______________________ (date)
Signature ___________________________________
27
DPA202T/101
QUESTION 1 – Pastel (70 marks)
Vuza’s Soccer Shop is a business who sells soccer shirts, flags, posters and accessories on a wholesale basis
to various smaller shops, as well as to individuals on a club card (similar to an Edgars account). They have been
in business for the past year in anticipation for the Soccer World Cup and have decided to convert to Pastel
Partner for their transaction processing.
SECTION A – COMPANY SETUP
Task 1: Use the Setup Assistant to create Vuza’s Soccer Shop on Pastel Partner.
1.1
Use the following information (you use the default information provided, unless specific information is
given):
• Postal address: PO Box 392, Muckleneuk, 0003;
• VAT registration number: 477743210 and Telephone number: (012)429-4025;
• Date sequence: DMY, with four digits per year;
• Start date of financial year: 01/01/2010, with each period ending on the last day of the month. Vuza’s
Soccer Shop uses one period for each month of the year;
• Use the Generic Chart of Accounts as the standard chart of accounts for Vuza’s Soccer Shop;
• Vuza’s Soccer Shop has a current account at FNB Bank and also uses a Petty Cash account to pay
for smaller, ad-hoc expenses;
• Vuza’s Soccer Shop has two price lists – Wholesale and Club card. Shops and corporate entities are
usually charged the Wholesale prices provided their purchasing volume is sufficient to warrant the
lower prices. The Club card prices are the default prices to be used for all customers unless the
Wholesale prices have specifically been authorised by the financial manager;
• The default terms for customers are 30 days and the customer accounts are prepared using open
item processing;
• Vuza’s Soccer Shop does not use pre-printed paper and has a fast laser printer for printing all their
business documents and correspondence.
Task 2: Edit the Chart of Accounts.
2.1
View the Trial Balance to familiarise yourself with the various general ledger accounts available in the
Generic Chart of Accounts you have selected during setup
2.2
Edit the following general ledger accounts, by setting the Tax processing to VAT – Standard rated (14%):
Main account number
1000
2000
2.3
Description
Sales
Cost of Sales / Purchases
Add the following general ledger accounts:
Main
account
number
1000
1000
1000
1000
2000
2000
2000
7700
7700
7700
5400
8450
Subaccount
number
001
002
003
004
001
002
003
001
002
003
Description
Financial category
Report
category
writer
Sales – Clothing
Sales – Flags
Sales – Other
Sales – Services
Purchases – Clothing
Purchases – Flags
Purchases – Other
Inventory – Clothing
Inventory – Flags
Inventory – Other
Loan Account – Mr Vuza
Inter Bank Transfers
Shareholders loan
Bank
Shareholders loan
Bank
28
Task 3: Edit the Company parameters.
3.1
If you do not have the full version of Pastel, but uses the educational version from Masterskill, Pastel has
automatically changed your company name (Vuza’s Soccer Shop) to “Educational No: Softline Pastel” to
prevent misuse. This is fine – do not worry!
However, we need to know that your Pastel assignment was your own work, therefore, you must change
the name again to reflect your student number (all students need to do this, regardless of whether they
are working on the full or educational software). Do the following:
3.1.1 Select Setup – Company Parameters from the main menu
3.1.2 Click inside the Company Details - Name field;
3.1.3 Simultaneously press Ctrl-Shift-T;
3.1.4 Enter “Vuza’s ” and your own student number, then click OK;
3.1.5 The company name should now display as follows:
• Those working on the educational software: “Educational No: Vuza’s xxxxxxxx” (where
xxxxxxxx will reflect your own student number).
• Those working on the full software: “Vuza’s xxxxxxxx” (where xxxxxxxx will reflect your own
student number).
NB! If ALL the Pastel printouts required do not reflect your own student number you will receive
zero percent (0%) for your assignment!
3.2
Vuza’s Soccer Shop uses only one set of numbers for their company and they have decided to start the
new financial year with the default Pastel document numbers.
3.3
Enter the Inter Bank Transfers account as the Cash Books Transfer Account.
Task 4: Setup the users and entry types
Vuza’s Soccer Shop has four people working in their accounts department. Separate functions are allocated to
each of the four people on Pastel to ensure some segregation of duties.
4.1
Setup the users listed below with the access rights as indicated:
Designation
Accountant
Sales clerk
Name
Lucky
Rebecca
Password
ALPHA
BRAVO
Purchases clerk
Sam
CHARLIE
Cashbook clerk
Prudence
DELTA
4.2
Type of user
Access options
Supervisor
All
No update of All options off – for all sections
batches
Customers – only
• process invoices / debit notes
• process credit notes
• view customers
• reprint documents
Update batches
All options off – for all sections
Suppliers – only
• process purchases / credit notes
• process returns / debit notes
• process goods received notes
• view suppliers
• reprint documents
No update of All options off – for all sections
batches
General ledger – only
• process cashbook batch
Receipting
• process receipts
Change the Entry type descriptions for the two cashbooks so that the payments and receipts also reflect
the bank account names rather than CB1 or CB2.
29
DPA202T/101
Task 5: Setup of Customers control, Suppliers control and Inventory.
Customers control:
5.1
Setup the Customers control configuration to Print the Tax amount on the document lines and insert the
correct Tax Reference Prompt Amount as per the VAT guidelines.
5.2
Setup the Customer statements to have three Ageing totals, and the Customer statements to display the
following messages:
• Terms:
“Pay immediately to obtain a 5% discount.”
• Terms + 1:
“Your account is overdue. Please pay asap.”
• Terms + 2:
“Your account is long overdue. Please pay immediately to avoid legal action.”
5.3
Setup the Customer Early Payment Terms as 5% within 10 days from period end and setup the Default
Tax Entry Method as Inclusive.
Suppliers control:
5.4
Setup the Suppliers control configuration to Print the Tax amount on the document lines and ensure the
Goods Received Notes are set to mandatory.
5.5
Setup the Supplier Early Payment Terms as 10% within 15 days from period end, setup the Supplier
Default processing methods to open item and setup the Default Tax Entry Method as Inclusive.
Inventory:
5.6
Setup the Inventory Decimals for Quantity to 0 and set both the Maximum Line Discount % and the
Maximum Invoice Discount % to 5%.
5.7
On the Integration/Groups tab:
• Ensure the Integrate Inventory to General Ledger tick box is ticked;
• Select Automatic Allocation of Costs to Cost Codes at Time of Sale;
• Enter the information as per the table below:
Code Description Buy
tax
001
Clothing
01
002
Flags
01
003
Other
01
004
Services
01
Sell
Tax
01
01
01
01
Sales
1000/001
1000/002
1000/003
1000/004
Adjustment
2100/000
2100/000
2100/000
2100/000
Cost of
sales
2000/001
2000/002
2000/003
2000/003
Inventory Count
variance
7700/001 2150/000
7700/002 2150/000
7700/003 2150/000
7700/003 2150/000
Purchase
variance
2200/000
2200/000
2200/000
2200/000
Note: The above Integration is critical, else your transactions will be posted to the wrong general ledger
accounts!
5.8
Print the Inventory Groups Listing for all inventory groups.
30
Task 6: Edit Customer accounts.
6.1
Create customer categories with the same names as the price lists.
6.2
Create customer accounts for the customers listed below and allocate each customer to the correct
customer category:
Description:
Account code:
Postal address:
Delivery address:
Contact name:
Telephone:
Fax:
E-mail:
Tax code:
Tax reference:
Price list:
Invoice discount %
Credit limit:
Totally Soccer
TOT100
PO Box 100
Pretoria
0001
12 Van Wouw Street
Pretoria
0010
Your own student
number
(012)429-4111
(012)429-4112
info@totalsoccer.co.za
VAT standard rated
411223456
Wholesale
0%
R 50,000.00
FIFA
FIF100
PO Box 220
Johannesburg
0002
23 Wenning Street
Johannesburg
0020
Your own student number
(011)807-5222
(011)807-5223
purchases@fifa.co.za
VAT standard rated
42233098
Wholesale
0%
R 200,000.00
Mr John Muhlango
MUH100
PO Box 333
Midrand
0003
34 Bronkhorst Street
Midrand
0030
Your
own
student
number
(012)492-6333
(012)492-6334
john@webmail.co.za
N/A
Club card
2%
R 40,000.00
NB! If the documents/printouts required later does not reflect your own student number as the
contact name, you will receive zero percent (0%) for your whole assignment!
6.3
Print the customer account (master) listing, sorted in account name sequence with details shown.
Task 7: Edit Supplier accounts.
7.1
Create supplier accounts for the suppliers listed below:
Description:
Account code:
Postal address:
Delivery address:
Contact name:
Telephone:
Fax:
E-mail:
Tax code:
Tax reference:
Credit limit:
Shirts-4-Africa
SHI100
Create your own
Create your own
Your own student number
Create your own
Create your own
Create your own
VAT standard rated
Create your own
R 250,000.00
Bannerworld
BAN100
Create your own
Create your own
Your own student number
Create your own
Create your own
Create your own
VAT standard rated
Create your own
R 120,000.00
Plastics & Elastics
PLA100
Create your own
Create your own
Your own student number
Create your own
Create your own
Create your own
VAT standard rated
Create your own
R 80,000.00
NB! If the documents/printouts required later does not reflect your own student number as the
contact name, or unique contact details where you have to create your own information above,
you will receive zero percent (0%) for your whole assignment!
7.2
Print the supplier account (master) listing, sorted in account name sequence with details shown.
31
DPA202T/101
Task 8: Edit Inventory categories and items.
8.1
Create inventory categories for Clothing, Flags and Other.
8.2
Create the inventory items listed below, using the correct category and inventory group according to the
item description:
Inventory Code
and Description
Unit
SSA101
Shirt - Bafana
SBR101
Shirt - Brazil
SSP101
Shirt - Spain
CSA102
Cap - Bafana
CBR102
Cap - Brazil
CSP102
Cap - Spain
FSA201
Flag - Bafana
FBR201
Flag - Brazil
FSP201
Flag - Spain
VUV301
Vuvuzela
PSA301
Poster - Bafana
PBR301
Poster - Brazil
PSP301
Poster - Spain
DELIVER
Delivery charge
Each
Wholesale
Selling
Price
(Incl. VAT)
R 150.00
Club card
Selling
Price
(Incl. VAT)
R 170.00
Preferred
Supplier
Code
Supplier
Inventory
Code
Min
Qty
Max
Qty
SHI100
BAF111
50
600
Each
R
210.00
R
230.00 SHI100
BRA111
25
300
Each
R
210.00
R
230.00 SHI100
SPA111
25
300
Each
R
50.00
R
60.00 SHI100
BAF222
50
400
Each
R
60.00
R
70.00 SHI100
BRA222
40
200
Each
R
60.00
R
70.00 SHI100
SPA222
40
200
Each
R
275.00
R
300.00 BAN100
RSA010
30
500
Each
R
375.00
R
400.00 BAN100
BRA010
20
350
Each
R
375.00
R
400.00 BAN100
SPA010
20
350
Each
R
20.00
R
25.00 PLA100
VUV100
Each
R
35.00
R
45.00 BAN100
RSA020
60
250
Each
R
40.00
R
50.00 BAN100
BRA020
50
150
Each
R
40.00
R
50.00 BAN100
SPA020
50
150
R
100.00
R
300 1000
100.00
Note: remember that if you select the wrong inventory group, your allocations in the financial
statements will be wrong!
8.3
Print the item based price list, sorted by category, inclusive of VAT for both Wholesale and Club card
prices.
8.4
Print the preferred supplier listing, grouped by suppliers.
It is strongly recommended that you make a backup of your
company before proceeding with the remaining tasks!
32
SECTION B – TAKE-ON OF OPENING BALANCES
Task 9: Process take-on general journals.
9.1
Create the four sub-accounts required for the take-on of the opening balances.
9.2
Process (but do not update) the General Journals to take-on the trial balance balances using the
appropriate opening balance sub-accounts.
Vuza’s Soccer Shop
Trial Balance
31-Dec-09
Dt
Retained Income
Loan account - Mr Vuza
Motor Vehicles @ Cost
Motor Vehicles @ Accumulated Depreciation
Computer Equipment @ Cost
Computer Equipment @ Accumulated Depreciation
Office Equipment @ Cost
Office Equipment @ Accumulated Depreciation
FNB Current Account
Petty Cash
Inventory Control
Customer Control
Supplier Control
VAT Control
Ct
218,194.86
400,000.00
340,000.00
96,000.00
45,000.00
34,450.00
186,500.00
84,935.00
175,450.30
500.00
258,850.80
272,081.55
1,278,382.65
9.3
Print the General Journal without contras.
9.4
Update the General Journal batch.
393,664.42
51,138.37
1,278,382.65
33
DPA202T/101
Task 10: Process take-on customer journals.
10.1
Process and update the Customer Journals to take-on the customer invoice details in the correct periods
for age analysis purposes.
Vuza’s Soccer Shop
Customer Age Analysis
31-Dec-09
Totally Soccer
FIFA
Mr John Muhlango
60 days
2,007.03
8,353.58
10,360.61
30 days
20,070.25
52,357.21
8,438.18
80,865.64
Current
22,567.50
132,290.70
25,997.10
180,855.30
Total
44,644.78
193,001.49
34,435.28
272,081.55
The customer balances are made up as follows:
Totally Soccer
06-Oct-09
21-Oct-09
14-Nov-09
17-Dec-09
19-Dec-09
21-Dec-09
IN 4358
IN 4385
IN 4434
IN 4467
IN 4513
IN 4574
433.81
1573.22
20,070.25
2,899.37
12,006.00
7,662.13
FIFA
09-Oct-09
03-Nov-09
25-Nov-09
04-Dec-09
10-Dec-09
23-Dec-09
IN 4363
IN 4393
IN 4430
IN 4441
IN 4448
IN 4583
8,353.58
19,567.75
32,789.46
69,570.20
58,221.25
4,499.25
Mr John Muhlango
05-Nov-09
14-Dec-09
17-Dec-09
IN 4398
IN 4461
IN 4473
8,438.18
15,991.70
10,005.40
2,007.03
20,070.25
22,567.50
44,644.78
8,353.58
52,357.21
132,290.70
193,001.49
8,438.18
25,997.10
34,435.28
10.2
Print the Customer Detailed Ledger for period 1 to 12 of 2009, sorted in account name sequence, with
each period shown separately.
10.3
Print the Customer Age Analysis for period 1 of 2010, sorted by description, print the descriptions, as
well as the full details, but do not print transactions.
34
Task 11: Process take-on supplier journals.
11.1
Process and update the Supplier Journals to take-on the supplier invoice details in the correct periods for
age analysis purposes.
Vuza’s Soccer Shop
Supplier Age Analysis
31-Dec-09
60 days
Shirts-4-Africa
Bannerworld
Plastics & Elastics
13,629.44
13,629.44
30 days
48,734.90
24,196.30
7,789.95
80,721.15
Current
206,188.00
73,604.33
19,521.50
299,313.83
48,734.90
Total
254,922.90
111,430.07
27,311.45
393,664.42
The supplier balances are made up as follows:
Shirts-4-Africa:
13-Nov-09
16-Dec-09
20-Dec-09
Invoice 753
Invoice 832
Invoice 854
48,734.90
95,299.40
110,888.60
Bannerworld:
08-Oct-09
02-Nov-09
24-Nov-09
03-Dec-09
09-Dec-09
22-Dec-09
Invoice 2224
Invoice 2286
Invoice 2299
Invoice 2360
Invoice 2379
Invoice 2405
13,629.44
15,883.12
8,313.18
7,543.24
21,067.33
44,993.76
Plastics & Elastics:
04-Nov-09
11-Nov-09
17-Dec-09
Invoice 23744
Invoice 23855
Invoice 24006
2,995.04
4,794.91
19,521.50
206,188.00
254,922.90
13,629.44
24,196.30
73,604.33
111,430.07
7,789.95
19,521.50
27,311.45
11.2
Print the Supplier Detailed Ledger for period 1 to 12 of 2009, sorted in account name sequence, with
each period shown separately.
11.3
Print the Supplier Age Analysis for period 1 of 2010, sorted in account name sequence, print the
descriptions, as well as the full details, but do not print transactions.
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DPA202T/101
Task 12: Process take-on inventory journals.
12.1
Process and update the Inventory Journals to take-on the inventory items at year end.
Vuza’s Soccer Shop
Inventory valuation
31-Dec-09
Inventory
code
SSA101
SBR101
SSP101
CSA102
CBR102
CSP102
FSA201
FBR201
FSP201
VUV301
PSA301
PBR301
PSP301
DELIVER
Description
Shirt - Bafana
Shirt - Brazil
Shirt - Spain
Cap - Bafana
Cap - Brazil
Cap - Spain
Flag - Bafana
Flag - Brazil
Flag - Spain
Vuvuzela
Poster - Bafana
Poster - Brazil
Poster - Spain
Delivery charge
Quantity
425
30
238
42
35
55
255
281
319
732
425
140
220
Latest cost
price (excl.
VAT)
87.72
122.81
122.81
29.24
35.09
35.09
150.77
205.59
205.59
8.77
19.19
21.93
21.93
Total
37,281.00
3,684.30
29,228.78
1,228.08
1,228.15
1,929.95
38,446.35
57,770.79
65,583.21
6,419.64
8,155.75
3,070.20
4,824.60
Grand
Total
74,580.26
161,800.35
22,470.19
258,850.80
12.2
Print the Inventory reorder report for period 1 of 2010, sorted by inventory code, grouped by supplier,
without supplier details and include zero quantity to order items.
36
Task 13: Process take-on cashbook.
13.1
Process and update the current account and petty cash opening balances per the Trial Balance in the
cashbook.
13.2
Process and update the outstanding payments and deposits from the Bank Reconciliation for December
2009 into the current account cashbook.
NB! Type your own student number where the “xxxxxxxx” is indicated when processing the
receipt or you will receive zero percent (0%) for your assignment!
Vuza’s Soccer Shop
Bank Reconciliation Statement
31-Dec-09
Balance per Bank Statement
Less: Cheques not yet presented
27-Dec-09
29-Dec-09
29-Dec-09
30-Dec-09
Total outstanding cheques:
Plus: Receipts not yet deposited
30-Dec-09
Total outstanding deposits:
189,332.58
2135
2138
2139
2140
Telkom
Bannerworld - payment
Mr Vuza - salary
In-out Insurance
D2641 Student nr: xxxxxxxx
Reconciled Bank Balance
Bank balance per Trial Balance
Difference
1,367.05
22,754.23
13,445.14
2,195.28
39,761.70
25,879.42
25,879.42
175,450.30
175,450.30
0.00
13.3
Reconcile only the bank opening balance amount so that the bank reconciliation on Pastel Partner
resemble the bank reconciliation provided. Update the bank reconciliation.
13.4
Print the bank reconciliation for period 12 of 2009.
Task 14: Print take-on trial balance.
14.1
Print the trial balance as from 1 January 2009 to 31 December 2009 with sub-accounts, but do not print
zero items.
It is strongly recommended that you make a backup of your
company, in a separate subfolder/directory, before proceeding
with the remaining tasks!
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DPA202T/101
SECTION C – PROCESSING OF DAILY TRANSACTIONS
Task 15: Process transactions.
NB! You will have to log-on as the correct employee to process the various transactions.
Refer to the user setup information in Task 4.1 to review the user functions and passwords. To log-on as a
different user you need to go to the File menu, then open and select the Vuza’s Soccer Shop company, then
type the password for the required user. Repeat this for every change in user. Always use the lowest level of
employee to complete the task. Notice how the menu and functions are limited for the various users.
15.1
Capture receipt nr D2642 issued to FIFA for R182,841.96 as settlement of their full account on 2 January
2010. Match the receipt amount and discount to the sales invoices for FIFA. (Tip: use your printed
customer age analysis to calculate the discount amount).
15.2
Pay to Shirts-4-Africa the full amount outstanding of everything 60 days and older with cheque Q2141 on
2 January 2010. (Tip: use your printed supplier age analysis.) Note: you must use your student
number in the description column, else you will receive zero percent (0%) for your whole
assignment! Record this payment in the cashbook.
15.3
Print the Receipt cashbook batch when updating the cashbook receipt. (Tip: Log on with the correct
user, view open batches, then jump to correct batch and update from there.)
15.4
Print the Payment cashbook batch when updating the cashbook payments.
15.5
Pay the weekly wages of R300 out of Petty Cash on 3 January 2010 with petty cash voucher PC424.
15.6
Prepare a sales quotation for Totally Soccer dated 5 January 2010 to expire after 30 days:
•
•
•
•
•
•
•
75 Bafana-Bafana T-shirts
50 Spain T-shirts
50 Brazil T-shirts
40 Bafana-Bafana Flags
300 Vuvuzela’s
100 Bafana-Bafana Posters
Delivery charge
Include this message: “This quotation is valid for 30 days only!”
Print this sales quotation! (Note: if your printer’s paper settings are not on A4, the bottom part of
your documents won’t print correctly! Refer to tutorial letter 102 for detail guidance on how to
correct this.)
15.7
Sell the following items to Mr John Muhlango with a sales invoice dated 5 January 2010, using the
agreed upon sales terms. His order number is 26. (Notice the built in Pastel control! Nice! Think what
you would do in real life to solve this problem. You’ll ask… Make sure you DO manage to sell these
items to the customer!):
•
•
•
•
•
15.8
10 Bafana-Bafana T-shirts
10 Bafana-Bafana Caps
10 Bafana-Bafana Flags
20 Bafana-Bafana Posters
100 Vuvuzela’s
Prepare a purchase order for Shirts-4-Africa dated 7 January 2010. Enter the latest cost price excluding
VAT:
•
•
100 Bafana-Bafana T-shirts
50 Spain T-shirts
38
15.9
Prepare a purchase order for Bannerworld dated 9 January 2010. Enter the latest cost price excluding
VAT:
•
•
•
•
•
•
20 Bafana-Bafana Flags
10 Brazil Flags
10 Spain Flags
20 Bafana-Bafana Posters
10 Brazil Posters
10 Spain Posters
Print this Purchase order!
15.10 Prepare a purchase order for Plastics & Elastics dated 10 January 2010. Enter the latest cost price
excluding VAT:
•
100 Vuvuzela’s
15.11 Sell the following items to FIFA with a sales invoice dated 10 January 2010. Their order number is 314.
Give them an additional 5% invoice discount:
•
•
•
•
•
•
•
•
85 Spain T-shirts
15 Brazil T-shirts
50 Spain Flags
50 Brazil Flags
110 Spain Posters
110 Brazil Posters
250 Vuvuzela’s
Delivery charge
Print this sales invoice!
15.12 Transfer R1000 from First National Bank (FNB) to the Petty Cash bank account on 10 January 2010 to
increase the Petty Cash float amount with cash cheque Q2142 to R1500.
15.13 Pay the weekly wages out of Petty Cash on 10 January 2010 with petty cash voucher PC425.
15.14 Use the Remittance Assistant on 12 January 2010 to pay all suppliers the full amount outstanding of
everything due on or before 31 December 2009. Do not pay any amount only due in 2010. Use cheque
Q2143 as the starting reference number. Note: use F3 to manually match the payments created in the
cashbook.
15.15 Receive R20000 on 12 January 2010 from Totally Soccer and issue receipt nr D2643. You may need to
use F3 for matching again.
15.16 Update all the cashbook receipts and payments for First National Bank (FNB). (Note: do not update the
petty cash cashbook or any other batches – only First National Bank (FNB)!)
15.17 Convert the purchase order of Bannerworld to a goods received note dated 12 January 2010 for all the
items ordered. Remove the whole original purchase order.
15.18 You receive supplier invoice nr 6625 of Bannerworld. Convert the goods received note of Bannerworld to
a supplier invoice dated 14 January 2010. All the quantities and prices (incl. VAT) on the supplier invoice
agree with the details on the goods received note.
15.19 Convert the purchase order of Plastics & Elastics to a goods received note dated 14 January 2010 for all
the items ordered. Remove the whole original purchase order.
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DPA202T/101
15.20 You receive supplier invoice nr 19332 of Plastics & Elastics. Convert the goods received note of Plastics
& Elastics to a supplier invoice dated 15 January 2010. All the quantities and prices (incl. VAT) on the
supplier invoice agree with the details on the goods received note.
15.21 Print the Supplier Invoice Summary Listing and update all the Supplier invoices (but not any other
batches).
15.22 Print the Tax Invoice Summary Listing for Rebecca and then update all the Tax invoices for all the users
(but not any other batches).
15.23 Increase the credit limit of Totally Soccer to R100,000.00.
15.24 FIFA returned 35 of the Spain T-shirts on 15 January 2010 because of bad quality stitching. Process a
sales return for FIFA, including an appropriate remark on the sales return document. (Note: be careful to
choose correctly between a credit or a debit note for this transaction!) (Tip: You may want to carefully
examine the related original sales invoice before processing this sales return.)
Print this sales return!
15.25 Convert the sales quotation to a sales invoice for Totally Soccer on 15 January 2010. Their order
number is 952. Remove the whole original sales quotation. They have accepted the quotation in full,
except that they now only wanted 250 Vuvuzela’s and 75 Bafana-Bafana Posters.
Notice how Pastel has automatically changed the quantity of Brazil T-shirts from 50 (as per the
quotation) to 15, because only 15 Brazil T-shirts are currently in stock.
Totally Soccer still wants these Brazil T-shirts, therefore, we have to create another sales order. Move
your cursor to the quantities field for Brazil T-shirts and press F5 or click on the magnifying glass. Click
on the create order button. Type in the Sales Order Qty block the number of Brazil T-shirts Totally
Soccer still want, but what we are currently unable to deliver (35). Click on the Sales/Purchase Order
button. Click OK. Then finalize the current sales invoice (note only 15 Brazil T-shirts are actually sold on
this invoice as you can’t sell more stock than what you have!)
Print this sales invoice!
15.26 Go to sales orders and print the outstanding sales order for Totally Soccer dated 15 January, which was
automatically prepared in 15.25 above.
15.27 First National Bank has authorised a loan of R300,000 to Vuza’s Soccer Shop for the purchasing of an
industrial, high-technology embroidery machine, so that they can embroider company logo’s onto the Tshirts and caps before selling it to big corporate clients. This loan is repayable in quarterly instalments
over a 5 year period at an interest rate of 15% per annum. On 16 January 2010 FNB transfers the capital
into the current account of Vuza’s Soccer Shop. Record this loan in the cashbook after creating an
appropriate general ledger liability account. (Remember to log on as the correct user in each instance.)
15.28 Pay R273.25 incl. VAT to PNA out of Petty Cash for stationary on 17 January 2010 with petty cash
voucher PC426.
15.29 Pay the weekly wages out of Petty Cash on 17 January 2010 with petty cash voucher PC427.
15.30 Convert the purchase order of Shirts-4-Africa to a goods received note dated 17 January 2010 for all the
items ordered, except that only 75 Bafana-Bafana T-shirts were delivered. Remove the whole original
purchase order.
Print this goods received note!
40
15.31 You receive supplier invoice nr 7664 of Shirts-4-Africa. Convert the goods received note of Shirts-4Africa to a supplier invoice dated 19 January 2010. Shirts-4-Africa has used the latest cost price (incl.
VAT) for all the items, except for the Spain-T-shirts which now costs R160.00 including VAT each. They
have given you a 5% discount on the Bafana-Bafana T-shirts (only on these T-shirts) because of the
short delivery.
Print this supplier invoice!
15.32 On 20 January 2010 you realize that you have several items of stock that is below the minimum order
quantity. Use the Reorder Assistant to prepare the required purchase orders.
15.33 Print the Outstanding Orders – Details by Supplier report (purchase orders for all suppliers).
15.34 Print the Back Orders – Details by Customer report (back orders for all customers).
15.35 Purchase and pay for the embroidery machine on 24 January 2010 with cheque Q2145 for R300,000.00
incl. VAT from Needles&Pins. Record this transaction in the cashbook after editing the descriptions of
the three ‘Other Fixed Asset” general ledger accounts to reflect “Manufacturing Equipment” in each
instance.
15.36 Pay the weekly wages out of Petty Cash on 24 January 2010 with petty cash voucher PC428.
15.37 On 26 January 2010, pay R2450 to the Tshwane Municipality for electricity and water with cheque
Q2146, as well as R2933.59 to Telkom for telephone with cheque Q2147.
15.38 On 29 January 2010, pay the monthly salary of Mr Vuza with cheque Q2148 and on 30 January 2010,
pay the insurance with cheque Q2149 and (The amounts of these expenses remain the same from the
prior year.)
15.39 The accountant realises there is not enough petty cash to pay the weekly wages. Update the petty cash
cashbook. Now print the Detailed Ledger for the Petty Cash account only. Use this printout to calculate
how much is required to restore the petty cash float to the limit of R1500.
15.40 Transfer the required amount to restore the petty cash float to its limit (as calculated by you in 15.38)
from First National Bank (FNB) to the Petty Cash bank account on 30 January 2010 with cash cheque
Q2150.
15.41 Pay the weekly wages out of Petty Cash on 31 January 2010 with petty cash voucher PC429.
15.42 Update all open batches which can be updated. (Tip: Remember to log on with the correct user, view
open batches, then jump to correct batch and update from there.)
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DPA202T/101
SECTION D – MONTH END PROCESSING
Task 16: Prepare a bank reconciliation.
Use the following bank statement:
First National Bank (FNB)
Bank Statement of Vuza’s Soccer Shop
31 January 2010
Date
01-Jan-10
02-Jan-10
02-Jan-10
05-Jan-10
06-Jan-10
07-Jan-10
07-Jan-10
09-Jan-10
10-Jan-10
13-Jan-10
14-Jan-10
16-Jan-10
27-Jan-10
29-Jan-10
30-Jan-10
31-Jan-10
31-Jan-10
Description
Balance brought forward
Q2139
Deposit
Q2135
Q2140
Deposit
Q2141
Q2138
Q2142
Deposit
Q2144
Transfer FNB
Q2147
Q2148
Q2150
Interest earned
Monthly bank charge
Bank
charges
-5.00
-2.00
-5.00
-5.00
-2.00
-5.00
-5.00
-5.00
-2.00
-5.00
-5.00
-5.00
-5.00
-150.00
Amount
-13,445.14
25,879.42
-1,367.05
-2,195.28
182,841.96
-48,734.90
-22,754.23
-1,000.00
20,000.00
-7,789.95
300,000.00
-2,933.59
-13,445.14
-1,473.25
1,851.46
Total
189,332.58
175,882.44
201,759.86
200,387.81
198,187.53
381,027.49
332,287.59
309,528.36
308,523.36
328,521.36
320,726.41
620,726.41
617,787.82
604,337.68
602,859.43
604,710.89
604,560.89
16.1 Capture and update the bank related transactions from the bank reconciliation into the cashbook. (Tip: you
get both monthly and transaction related bank charges.)
16.2 Balance the bank reconciliation for Vuza’s Soccer Shop for January 2010.
16.3 Print the bank reconciliation for Vuza’s Soccer Shop for January 2010 and then update the bank
reconciliation.
42
Task 17: Month end reporting.
17.1
Print the open item customer statement for Totally Soccer for period 1 of 2010.
17.2
Change all customers from open-item processing to balance forward processing. Now print the balance
forward customer statement for Totally Soccer for period 1 of 2010.
17.3
Print the Customer age analysis for period 1 of 2010, sorted by customer code, with full details,
descriptions and printing of transactions.
17.4
Print the Supplier age analysis for period 1 of 2010, sorted in account name sequence, with full details,
descriptions and printing of transactions.
17.5
Print the Cash book details for First National Bank (FNB) for period 1 of 2010, with the opening balance
included, but do not show the totals only – show full transaction details.
17.6
Print the Detailed General Ledger for period 1 of 2010, but only for account 2200. (Can you remember
the transaction which resulted in these entries?)
17.7
Print the Tax type report for period 1 of 2010, with details, but without printed descriptions.
17.8
Print the Trial balance as from 1 January 2010 to 31 January 2010, include opening balances and use
sub-accounts, but do not print zero items.
17.9
Print the Income statement for period 1 of 2010, with detail lines and sub accounts, but do not print zero
items.
17.10 Print the Balance sheet for period 1 of 2010, with detail lines, but do not print zero items.
17.11 Print the Cash Movement Report for period 1 of 2010, from cashbook 01 to 02, but do not show only the
totals – show details.
Remember to sort your printouts in number order, as per the completion
checklist!
Remember to complete your declaration!
43
DPA202T/101
QUESTION 2 – Spreadsheets (30 marks)
You are going to analyse some of the data for Vuza’s Soccer Shop using spreadsheets (either Excel or Open
Office Calc).
SECTION A – CREATING AND ANALYSING A MONTH-ON-MONTH COMPARISON
Task 1: Enter the balance sheet data and formulas
This task requires you to use information from Question 1 using Pastel 2007. No marks are allocated, in
Question 2 Task 1, for amounts but only for formats, functions and formulas used.
1.1
Mr Vuza uses month-on-month comparisons as a tool to identify any material increase or decrease in
balance sheet item balances. Identifying these material changes allows him to investigate and take
corrective actions, if necessary, before problems become crises.
1.2
Using Pastel Partner 2007 print Vuza’s Trial balance to Microsoft Excel or Open Office Calc. The Trial
balance must be printed, as from 1 January 2010 to 31 January 2010, include opening balances, do not
use sub-accounts, do not print zero items, show LAST YEAR comparative and print balance sheet items
first. Print the Trial balance to Microsoft Excel or Open Office Calc by choosing the “Print to” option to
either Microsoft Excel or Open Office Calc. This will open a spreadsheet with the Trail balance for you.
DO NOT print to Microsoft Excel or Open Office Calc in Question 1 only use this option for
Question 2 task 1.
1.3
Save the spreadsheet with the exported Trial balance (trial balance printed to Microsoft Excel) as
Question_2_Task1.
1.4
Delete all the rows containing Income statement items.
1.5
Insert a column left of “Last year” amounts in column A. This will create a new blank column A.
1.6
Copy the account numbers in column C to column A.
1.7
Delete column C. Your spreadsheet should now have the Account numbers in column A; Last year
amounts in column B; Account description in column C; DR amounts in column D and CR amounts in
column E.
1.8
Your column headings “Account”, “Last Year”, “DR” and “CR” must be in row 3. Delete or insert rows
above these headings to ensure that it is reflected in row 3. The headings should reflect in the following
cells: “Account” - cell A3; “Last Year” – cell B3, “DR” – cell D3 and “CR” – cell E3.
1.9
When Pastel exports the Trial balance into Excel it includes a “’” in the empty/blank cells in column B, D
and E. Select all the blank/empty cells in column B, D and E and press delete to delete the “’” in all
these cells.
1.10 Enter the heading “Current Year” in cell F3.
1.11 In column F you want Vuza’s current year balances, which are reflected in 2 columns (column D and
column E), to reflect in one column with the debit amounts (DR) indicated as positive amounts and the
credit amounts (CR) indicated as negative amounts. This will reflect the balances for 2010 similar to the
balances of 2009 in column B. Enter the appropriate formula into cell F4 so that the Retained Income/
(Accumulated Loss) balance is reflected either as a positive or a negative amount depending on if the
balance is a debit or a credit. TIP: Refer to task 1.9 if you get a #VALUE! error when entering this formula.
1.12 Copy the formula in cell F4 to range F5:F16. TIP: Refer to task 1.9 if you get a #VALUE! error when
entering this formula.
44
1.13 After you have completed tasks 1.2 to 1.12. your spreadsheet will appear as follow. Please note: ?? will
be replaced with the account numbers and names created by you during Question 1 tasks 15.27 and
15.35 and the XX will be replaced by the amounts according to your Vuza’s Soccer shop trial balance as
printed in task 1.2 of Question 2.
Ignore any differences between the amounts given above and the amounts in your Trial balance. No
marks are allocated, in Question 2 Task 1, for amounts used as marks are only allocated to formats,
functions and formulas used.
1.14 Format range A1:A60 as text format. Please complete this step before continuing.
1.15 You need to capture the information on the following page into the same spreadsheet you are currently
working on. Please note that you need to capture the information from row 25 onwards. Do not capture
the ??, ???? and XX as it is only use to indicate the cells which you need to complete during the tasks to
follow.
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DPA202T/101
1.16 Add your student number in brackets behind the Total current assets description in cell C39. For
example, cell C39 will now contain: Total Current assets (12345678). Note: you must use your own
student number in this cell (not 12345678), else you will receive zero percent (0%) for your whole
assignment!
46
1.17 Format the spreadsheet as follows:
• Merge range A25:E25
• Increase the width of column C so that your whole student number as well as all the
descriptions are visible;
• Font should be Times New Roman for the whole spreadsheet;
• Font size should be 11 for the whole spreadsheet, except the heading which should be font size 14;
• Update the whole spreadsheet’s formats so that all the cells formats look exactly the same as the given
spreadsheet on the previous page.
• Please remember that column A must be formatted as text. Refer to task 1.14
1.18 Enter in cell C32 the appropriate general ledger name and in cell A32 the account number as created in
task Question 1 task 15.35.
1.19 Enter in cell C54 the appropriate general ledger name and in cell A54 the account number as created in
task Question 1 task 15.27.
1.20 Ensure that the account numbers (e.g. 5200/000) on the exported Trial balance agrees exactly with the
account numbers in the month-on-month comparison. If not, change the month-on-month comparison’s
account numbers so that it agrees with the exported trial balance.
1.21 Use the VLOOKUP function in cell D29 to find the appropriate 2009 balance for Computer Equipment at
net value. (Tip: use the account number as the lookup_value)
1.22 Copy the formula in cell D29 to ranges D30:D32, D35:D38, D42, D46, D50:D51 and D54.
1.23 Use the VLOOKUP function in cell E29 to find the appropriate 2010 balance for Computer Equipment at
net value. (Tip: use the account number as the lookup_value and the amounts in column F of the trial
balance)
1.24 Copy the formula in cell E29 to ranges E30:E32, E35:E38, E42, E46, E50:E51 and E54.
1.25 Enter the appropriate formula into cell E43 to calculate the net profit/net loss amount for the month of
January 2010.
1.26 Complete cells D33, D39:D40, D44, D47:D48, D52, D55:D56 and D58 by replacing all the XX’s with the
appropriate formulas to calculate the required totals as per the descriptions in column B and column C.
Copy these formulas to the appropriate cells in column E.
1.27 Format range D29:E58 as numbers with 0 decimal places, a 1000 separator and negatives numbers to be
preceded with a negative sign (-).
1.28 Enter the appropriate formula into cell F29 to calculate the percentage (%) increase or decrease from
2009 to 2010 for Computer Equipment @ net value. Copy this formula to ranges F29:F33, F35:F40,
F42:F44, F46:F48, F50:F52, F54:F56 and F58.
1.29 Format range F29:F58 as percentage with 2 decimal places.
1.30 Mr Vuza believes that if a month-on-month comparison doesn’t balance it should be indicated on the face
of the spreadsheet that it is out of balance (Tip: Assets = Equity + Liabilities). Enter the appropriate
formula into cell D60 to indicate “Do not balance” if the month-on-month comparison is out of balance
and display “In balance” if the month-on-month comparison is in balance.
1.31 Copy the formula in cell D60 to cell E60.
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DPA202T/101
1.32 The debt ratio shows the proportion of a company's assets which are financed through debt. If the ratio is
less than one, most of the company's assets are financed through equity. If the ratio is greater than one,
most of the company's assets are financed through debt. Companies with high debt/asset ratios are said
to be "highly leveraged" and not highly liquid. A Company with a high debt ratio (highly leveraged) could
be in danger if creditors start to demand repayment of debt. Debt ratio is calculated as Total liabilities
divided by Total Assets. Enter the appropriate formula into cell D63 to calculate the debt ratio for 2009.
Your formula must round the answer to 3 digits.
1.33 Copy your formula in cell D63 to cell E63.
1.34 Due to the worldwide economic recession, Mr Vuza’s has decided to include the acid-test or liquid ratio in
his monthly comparison to identify if he is able to pay his current liabilities without the pressure of selling
inventory. The Acid-test or liquid ratio is a stringent test that indicates whether an organisation has
enough short-term assets to cover its immediate current liabilities without selling inventory. Acid test ratio
(liquid ratio) is calculated by dividing the answer of cash plus accounts receivables by current liabilities.
Enter the appropriate formula into cell D64 to calculate the Acid-test ratio for 2009.
1.35 Copy your formula in cell D64 to cell E64.
1.36 Format range D63:E64 as numbers with 3 decimal places, a 1000 separator and negatives numbers to be
preceded with a negative sign (-).
1.37 Save your spreadsheet as Question_2_Task1.
If you are going to hand in your assignment by post, you need to do the following additionally for
Question 2 Task 1:
1.38 Print your spreadsheet as it currently is, so that it fits onto 1 page wide, show gridlines and show column
and row headings.
1.39 Display the formulas you have entered onto your spreadsheet. (Tip: use the F1 Help function and search
on ‘display formulas’).
1.40 Resize the spreadsheet columns so that it is as small as possible, but all the formulas are still fully visible.
1.41 Print your spreadsheet with the formulas being displayed, so that it fits onto 1 page wide, show gridlines
and show column and row headings.
NB! Both printouts are necessary to be able to give you marks for the formatting, as well as the
formulas!
48
Task 2: Calculating a repayment amount
2.1.
You need to capture the following information into a new spreadsheet:
2.2.
Format cell B5 as percentage with 2 decimal places
2.3.
Refer to Question 1 task 15.27. Complete range B4:B6 with the appropriate values using the information
provided in Question 1 task 15.27.
2.4.
Enter the appropriate formula into cell B8 to calculate the quarterly amount repayable to FNB. You can
assume that repayments are made at the end of each quarter.
2.5.
Add your student number behind the Account number description in cell A2. For example, cell A2 will
now contain: Account number: 12345678. Note: you must use your own student number in this cell
(not 12345678), else you will receive zero percent (0%) for your whole assignment!
2.6.
Save your spreadsheet as Question_2_Task 2.
If you are going to hand in your assignment by post, you need to do the following additionally for
Question 2 Task 2:
2.7.
Display the formulas you have entered onto your spreadsheet. (Tip: use the F1 Help function and search
on ‘display formulas’).
2.8.
Resize the spreadsheet columns so that it is as small as possible, but all the formulas are still fully and
clearly visible.
2.9.
Print your spreadsheet with the formulas being displayed, so that it fits onto 1 page wide, show gridlines
and show column and row headings.
Refer to the inventory item descriptions and levels in Question 1 task 8.2 of, as well as the inventory take-on quantities in Task 12.1 of Question 1. You
need to capture the following information into a new spreadsheet:
Add your student number in brackets behind the Average description in cell A21. For example, cell A21 will now contain: Average (12345678). Note: you
must use your own student number in this cell (not 12345678), else you will receive zero percent (0%) for your whole assignment!
3.2.
DPA202T/101
3.1.
Task 3: Enter the inventory data and formulas.
SECTION B – INVENTORY ANALYSIS
49
50
3.3.
Format the spreadsheet as follows:
• Increase the width of column A so that your whole student number is visible;
• Font should be Arial for the whole spreadsheet;
• Font size should be 10 for the whole spreadsheet, except the heading which should be font
size 12;
• Heading should be bold;
• Range A5:J5 should be formatted in bold, the text alignment should be set to wrap text and
centre, a single bottom and top border should be used;
3.4.
Enter the appropriate formula into cell E20 to calculate the total quantity held of all the inventory
items on hand.
3.5.
Enter the appropriate formula into cell E21 to calculate the average quantity held of the all the
various inventory items on hand.
3.6.
Enter the appropriate formula into cell E22 to calculate the maximum quantity held of the various
inventory items on hand.
3.7.
Enter the appropriate formula into cell E23 to calculate the minimum quantity held of the various
inventory items on hand.
3.8.
Copy the formula’s in range E20:E23 to range F20:F23.
3.9.
Enter the appropriate formula into cell B6 to determine the Inventory code (e.g. SSA101). Copy
the formula to range B7:B18.
3.10. It is the policy of Vuza’s Soccer Shop that as soon as the actual quantity on hand drops below
the minimum quantity levels set by Mr Vuza, new stock must be ordered up to the maximum
quantity levels. (Therefore, the quantity on hand plus the quantity delivered must equal the
maximum quantity.) Enter the appropriate formula into cell F6 to calculate if inventory should be
ordered for the particular inventory item based on the quantity on hand and the minimum
quantity. If inventory should be ordered, cell F3 should display the quantity to be ordered; else it
should display a zero (0).
3.11. Copy your formula in F6 to range F7:F18.
3.12. Enter the appropriate formula into cell I6 to calculate whole sale selling price excluding VAT.
Note: you must use a reference to cell B3 for your formula, in case the VAT % is changed
3.13. Copy your formula in I6 to range I7:I18. (Tip: your formula in I6 should contain both a relative
and an absolute cell address).
3.14. Enter the appropriate formula into cell J6 to calculate the gross profit percentage per item
(based on cost price).
3.15. Copy your formula in J6 to range J7:J18.
3.16. Copy the formula’s in range F21:F23 to range J21:J23
3.17. Format range C6:F23 as numbers with 0 decimal places and a 1000 separator.
3.18. Format range G6:I18 as currency with 2 decimal places, an ‘R’ currency symbol and negatives
numbers to be preceded with a negative sign (-).
3.19. Format range J6:J23 as percentage with 0 decimal places.
3.20. Select range A5:J18. Sort the data in ascending order (A to Z) based on the Inventory code.
51
DPA202T/101
3.21. Select range A5:J18. Filter the data based on Gross profit % to display all rows with gross
profit% greater than 50%.
3.22. Save your spreadsheet as Question_2_Task 3.
If you are going to hand in your assignment by post, you need to do the following
additionally for Question 2 Task 3:
3.23. Print your spreadsheet as it currently is, so that it fits onto 1 page.
3.24. Display the formulas you have entered onto your spreadsheet. (Tip: use the F1 Help function
and search on ‘display formulas’).
3.25. Resize the spreadsheet columns so that it is as small as possible, but all the formulas are still
visible.
3.26. Print your spreadsheet with the formulas being displayed, so that it fits onto 1 page wide, show
gridlines and show column and row headings.
NB! Both printouts are necessary to be able to give you marks for the formatting, as well
as the formulas!
52
Task 4: Create a bar chart
4.1.
Keep the filter as per task 3.21. Using the control key, select range B5:B18 and range G5:G18
and range I5:I18. Now (while these ranges are selected) insert a clustered bar chart into a new
sheet called ‘Inventory Chart’.
4.2.
Ensure that the chart legend show the headings of column G and column I at the bottom of the
chart.
4.3.
Add the following as the chart title: Vuza’s Soccer Shop: Inventory analysis.
4.4.
Format the chart title to be font Comic Sans MS, bold and font size 14.
4.5.
Add the following as the value (Y) axis title: Amount.
4.6.
Add your student number behind the category (X) axis title “Inventory code:” i.e. Inventory code:
12345678. Note: you must use your own student number in this title (not 12345678), else
you will receive zero percent (0%) for your whole assignment!
4.7.
Do not show any data labels.
4.8.
Note: Your own student number must be displayed on this chart, else you will receive
zero percent (0%) for your whole assignment!
4.9.
Save your spreadsheet as Question_2_Task 4.
If you are going to hand in your assignment by post, you need to do the following
additionally for Question 2 Task 4:
4.10. Print the clustered bar chart.
Remember to complete and sign your declaration AND to hand it in with
your assignment!
If you made the printouts with a physical printer, remember to sort your
printouts in numerical order according to the completeness checklist and to
number each page with the corresponding task number!
If you made the printouts with a virtual printer and save the files electronically
for electronic submission, remember that the task numbers should be used for
the file names. You should also Zip all the files AND your declaration into one
combined file before you can submit it on myUnisa.
53
ANNEXURE C:
DPA202T/101
OPTIONAL ASSIGNMENT 03/2010 – QUESTIONS (Both Semesters)
This assignment is the same for both the first and the second semester.
Do not hand in this assignment – it will not be marked. Do this assignment under exam
conditions and mark it yourself (memorandum included as Annexure D).
QUESTION 1
(8 marks)
WRITE THE CORRECT ANSWER (A, B, C OR D) NEXT TO THE RELEVANT QUESTION NUMBER.
EACH CORRECT ANSWER COUNTS ONE (1) MARK.
1.1
Which one of the following statements relating to operating systems is incorrect?
(A)
(B)
(C)
(D)
1.2
Another name for a multidimensional array variable is a ……….
(A)
(B)
(C)
(D)
1.3
external level.
internal level.
conceptual level.
None of the above.
Which one of the following statements relating to object-orientated programming languages is
incorrect?
(A)
(B)
(C)
(D)
1.5
string variable.
table variable.
tree variable.
single variable.
The architecture of a database system consists of three different levels. The view of the data
that each individual user has of the database is called the ……….
(A)
(B)
(C)
(D)
1.4
Linux is an operating system often used on cell phones.
Although Unix can handle huge networks, it is not a very stable operating system.
Open-source operating systems is challenging for users without programming
experience.
Utility software is normally included with the operating system purchased.
It encourages programmers to develop code in re-usable modules.
Each object can receive messages, process data and send messages to other objects.
It takes much longer to develop new software applications with object-orientated
programming languages.
Java is an object-orientated programming language whose applications can run on any
hardware.
The ………. language is used to create a database and describe all the items in the database.
(A)
(B)
(C)
(D)
data definition
data manipulation
data query
None of the above.
54
QUESTION 1
1.6
The ………. is system support software used in diagnosing system problems and planning for
the growth in demand for system resources.
(A)
(B)
(C)
(D)
1.7
data compression software
intrusion prevention software
file defragmentation software
None of the above.
Which one of the following statements relating to graphic software is incorrect?
(A)
(B)
(C)
(D)
1.8
(continued)
Of the various types of graphics programs available, users mainly use analytical and
presentation graphics.
Line, bar and pie graphs are examples of analytical graphics.
The quality and attractiveness of graphics are also important to convince users.
All graphic programs need a computer with very fast processing speed to function
optimally.
Which one of the following is not an example of business software used by organisations to
process and organise the flow of data in their organisations?
(A)
(B)
(C)
(D)
Customer relationship management software.
Human resource management systems.
Enterprise risk processing systems.
Project management software.
[8]
QUESTION 2
(8 marks)
INDICATE WHETHER THE FOLLOWING STATEMENTS ARE TRUE OR FALSE. ONLY WRITE
THE WORD “TRUE” OR “FALSE” NEXT TO THE RELEVANT QUESTION NUMBER. EACH
CORRECT ANSWER COUNTS ONE (1) MARK.
2.1
An accounting package written for a medical practice (doctor’s office) is an example of a
horizontal accounting package.
2.2
In some organisations the entire database is replicated at various sites. This increases the
data traffic between sites considerably.
2.3
A chess program that emulates human reasoning is an example of an expert system.
2.4
An index file indicates the order in which the records of the original database file should be
displayed.
2.5
Lotus Notes is an example of groupware software that assists teams in working together.
2.6
The data administrator is responsible to capture all the transactions into the database.
2.7
Multiprocessing is where the operating system assigns multiple CPUs to execute different
instructions from the same program.
2.8
Where a huge volume of similar routine transactions need to be processed, batch processing
systems are usually used.
[8]
55
QUESTION 3
DPA202T/101
(18 marks)
Campus Computers is a business that sells computers and software to students. They have
developed their own software to record their business transactions into a database. Campus
Computers has a database administrator who uses the database management system to create,
maintain and use the database files.
They have three major overseas suppliers and two local suppliers from which they purchase their
inventory.
The following is an extract from the files of Campus Computers’ database:
Supplier Nr
PCW003
DIL001
FOR001
SAP001
MCE002
Inventory
Nr
HD/250
LAP142
LAP175
MON190
MOU050
Invoice
Nr
PN10029
PN10030
PN10030
PN10030
PN10031
Line
Nr
1
1
2
3
1
Supplier name
PC World
Dille Computers
Forever PC
SAPC
Mcer Computers
Item description
250 Gig hard drive
Laptop - SAPC
Laptop – Mcer I
Monitor – 19 inch
Mouse - cordless
Supplier
Nr
SAP001
FOR001
FOR001
FOR001
MCE002
Purchase
date
14-May-09
15-May-09
15-May-09
15-May-09
16-May-09
Telephone
+27 09 847-9387
+00 1 907-8334
+00 33 923-1426
+27 09 959-1234
+00 1 213-1177
Inventory
category
Parts
Computer
Computer
Parts
Accessories
Currency
ZAR
USD
EURO
ZAR
USD
Quantity on
hand
22
12
35
7
9
Minimum
order Qty
7
5
20
12
15
Inventory Quant. Price per
Nr
unit
LAP142
5 10000.00
MOU050
9
45.35
HD/250
1
729.50
MON190
3
3400.00
LAP175
4 15500.00
3.1.4
Balance
9251.18
54397.90
193943.00
229866.02
1528599.85
VAT
7000.00
57.14
102.13
1428.00
8680.00
3.1.1
Last cost
price
729.50
10000.00
14000.00
3400.00
45.35
3.1.2
Total
57000.00 3.1.3
465.29
831.63
11628.00
70680.00
56
QUESTION 3
(continued)
Required:
3.1
Refer to the extract of the database files on the previous page and answer each of the
following questions:
3.1.1 Provide the file name for the file marked as 3.1.1.
(1)
3.1.2 Provide the database term for the grey area marked as 3.1.2.
(1)
3.1.3 Provide the field name(s) of the primary field for the file marked as 3.1.3.
(1)
3.1.4 Provide the database term as well as a short explanation for the grey area marked
as 3.1.4.
(2)
3.1.5 The various files in the above database are joined with the primary fields. Provide the
type of database system shown.
(1)
3.2
Name the three (3) main components of a database management system.
(3)
3.3
List three (3) of the responsibilities of a database administrator.
(3)
3.4
Data can be processed into information in various ways. Explain briefly how data is processed
by each of the following ways:
3.4.1 Classifying
3.4.2 Sorting
3.4.3 Calculating
(3)
3.5
Give an example of how data was already processed in the database of Campus Computers
as can be seen in the extract of the database files on the previous page. Please refer to the
relevant field names as part of your example. Give one example for each of the following ways
of processing:
3.5.1 Classifying
3.5.2 Sorting
3.5.3 Calculating
(3)
[18]
57
QUESTION 4
DPA202T/101
(21 marks)
Campus Computers is a business that sells computers and software to students. They have recently
converted their business records to Pastel and now use Pastel to record their business transactions.
[Screen printed from Pastel Partner 2007]
Required:
4.1
Which Pastel main menu will you use for the following procedures?
4.1.1 Enter cash receipts and payments
4.1.2 Create and maintain general ledger accounts
4.1.3 Change users and passwords
4.1.4 Print the customer age analysis
4.1.5 Create a new company.
(1)
(1)
(1)
(1)
(1)
4.2
Refer to the Pastel Partner screen print above. On the ‘Reorder’ tab you can enter the
preferred supplier code, the minimum re-order level and the maximum re-order level for each
inventory item. Explain how these data fields can be used by Pastel.
(5)
4.3
Refer to the Pastel Partner screen print above. Briefly explain why is it better not to allow the
descriptions of the inventory items to be changed during processing.
(1)
This is called the …………
The function of the
4.4.4
4.4.5
Cancel the changes to the inventory item.
Go to previous record.
Input tax to be claimed.
Close the edit inventory function.
Sort according to inventory item code.
K
L
M
N
O
icon.
(10)
[21]
Go to first record.
J
Primary field of the inventory master file.
H
4.4.10 The function of the
icon.
Block all past, current and future references to an inventory item.
Menu bar.
G
I
Delete the inventory item.
F
This setting is for:
Sort according to inventory item description.
E
4.4.9
Abbreviation code used for stocktaking purposes.
D
The function of the
Prevent an inventory item from being used in future, but without
deleting past references to this inventory item.
C
4.4.8
Output tax to be paid.
B
This is called the …………
is the ………..
tick box.
Tool bar.
A
Column B
4.4.7
4.4.6
This setting is for:
4.4.3
icon.
The function of the
4.4.2
icon.
The function of the
Column A
Refer to the Pastel Partner screen print on the previous page. Match column B to column A. Write the question numbers in your answer book
and then write only the corresponding letter next to the number (do not rewrite column B).
(10)
For example: 4.4.1 = Z
4.4.2 = Y …
4.4.1
4.4
QUESTION 4 (continued)
58
59
QUESTION 5
DPA202T/101
(12 marks)
Campus Computers purchased new computers from one of their local suppliers, SAPC. They bought
five (5) laptop computers for R10 000.00 each, excluding VAT.
Campus Computers has arranged for a 45 day credit at SAPC. It usually takes 10 days before
Campus Computers receives the supplier’s invoice from SAPC by post.
Pastel has been setup that the inventory is integrated with the general ledger (perpetual inventory
system), and the inventory quantity on hand is, therefore, reflected as soon as it has been received
into the system. It is the policy of Campus Computers to record the inventory immediately with receipt
thereof.
Required:
5.1
The purchase of the inventory by Campus Computers from SAPC forms part of which:
5.1.1 major transaction cycle
(1)
5.1.2 sub-cycle.
(1)
5.2
List the source documents Campus Computers use to record the full purchase transaction
(from inception to the end) on Pastel in the correct order.
(3)
5.3
When the computers are received from SAPC, the inventory quantities on hand will be updated
on the computer. Name the file which is updated.
(1)
5.4
Draw the table below in your answer book. Now use this table to write the accounting entries
into the general ledger master file for the supplier’s invoice captured onto Pastel by the
accountant of Campus Computers.
(6)
General ledger account description
Debit/Credit
Amount
Tip: draw the T-accounts for yourself as rough work in your answer book to help ensure your
debits and credits are correct. Remember that the inventory is integrated!
[12]
60
QUESTION 6
DPA202T/101
(33 marks)
Best Sport-shirt (Pty) Ltd. sells South African and Italian soccer shirts in a number of shops in South
Africa. The marketing manager has suggested that it might be more profitable to rather sell the shirts
at the stadiums, during the soccer world cup, than in the shops. You are the company’s Excel expert
and the marketing manager asked for your assistance to create a spreadsheet that can estimate the
net profit for selling soccer shirts directly at the stadiums.
The marketing manager has given you the following information.
• The estimated number of sales per employee, per type of shirt.
• The employees employment status: permanent (‘Perm’) or temporary (‘Temp’).
• The gross profit percentage based on cost price is 15%.
• Temporary employees (‘Temp’) earn 5% commission on the total sales amount excluding VAT.
• Permanent employees (‘Perm’) earn 7% commission on the total sales amount excluding VAT.
• The Value Added Tax (VAT)% is 14%.
• The permanent employee and the temporary employee with the highest sales amount will each
receive a bonus of 5%. The 5% bonus will be calculated on their sales amount excluding VAT.
• The cost price exclusive of VAT for an Italian soccer shirt is R300 and for a South African soccer
shirt R150.
• The chief financial officer (CFO) of the company will only give the go ahead for this plan if the
net profit after commission and bonus is equal to or more than R10,000.
The marketing manager also requested that the spreadsheet is created in such a manner that he can
easily change the gross profit percentage, VAT percentage and the commission percentage for both
the temporary and permanent employees.
You know that the chief financial officer always requests that the sales for the Italian shirts and South
African shirts are shown separately.
You have created the spreadsheet on the next page:
E
27
28
29
Go ahead decision (STOP/GO)
STOP
9,646.35
207,300.00
31,095.00
31,395.00
69,345.00
77,625.00
238,395.00
77,625.00
31,395.00
69,345.00
60,030.00
-7,348.50
120,060.00
43,125.00
14,835.00
11,730.00
50,370.00
Net profit after commission and
bonus were deducted
118,335.00
34,500.00
16,560.00
57,615.00
9,660.00
26
1,039
350
134
235
320
16,994.85
696
250
86
68
292
H
Total sales bonus (Temp and
Perm employees)
343
100
48
167
28
G
Total sales excluding VAT (Rands)
South
Italian
African
shirts
shirts
Total
F
Net profit after commission was
deducted
Total cost price excluding VAT
Gross profit excluding VAT
Perm
Perm
Temp
Temp
D
Quantity/Number of
shirts sold
South
Italian African
shirts shirts Total
C
25
24
18
19
20
21
22
23
Lowest sales for both Temp &
Perm employees
Highest sales - Temp
Highest sales - Perm
Total
16
17
Thabo
Rudzani
Sarah
Moses
12
13
14
15
Temp/
Perm
150.00
300.00
Cost price excluding VAT
South African soccer shirt (Rands)
Italian soccer shirt (Rands)
Employees
B
5%
7%
15%
14%
A
Commission % - Temp
Commission % - Perm
Gross profit % based on cost price
Value Added Tax (VAT)%
11
10
1
2
3
4
5
6
7
8
9
QUESTION 6 (continued)
61
J
K
134,901.90
39,330.00
18,878.40
65,681.10
11,012.40
136,868.40
49,162.50
16,911.90
13,372.20
57,421.80
271,770.30
88,492.50
35,790.30
79,053.30
68,434.20
Total sales including VAT (Rands)
South
Italian
African
shirts
shirts
Total
I
14,100.15
5,433.75
2,197.65
3,467.25
3,001.50
Total
Commission
(Rands)
L
DPA202T/101
62
QUESTION 6 (continued)
Required:
Note: Where it is indicated that your formula will be copied to other cells, your formula should
take absolute and relative addresses into account, but only if necessary!
6.1
Which spreadsheet formula was entered in cell G12 to calculate the total sales amount
exclusive of VAT for South African soccer shirts sold by Thabo? Note: your formula will be
copied to cells G13:G15.
(5)
6.2
Which spreadsheet formula was entered in cell I12 to calculate the total sales amount
inclusive of VAT for Italian soccer shirts sold by Thabo? Note: your formula will be copied
to cells I13:I15 and to cells J12:J15.
(3)
6.3
Which spreadsheet formula was entered in cell L12 to calculate the commission amount for
the total soccer shirts sold by Thabo based on the total sales excluding VAT? Note: your
formula will be copied to cells L13:L15.
(6)
6.4
Which spreadsheet formula was entered in cell C16 to calculate the total quantity/number of
Italian soccer shirts sold? Note: your formula will be copied to cells D16:L16.
(2)
6.5
Which spreadsheet formula was entered in cell H18 to determine the lowest sales amount
excluding VAT for both permanent (Perm) and temporary (Temp) employees together?
(2)
6.6
Which spreadsheet formula was entered in cell H20 to determine the highest sales amount
excluding VAT for permanent (Perm) employees only?
(2)
6.7
Which spreadsheet formula was entered in cell H22 to calculate the total cost price excluding
VAT?
(4)
6.8
Which spreadsheet formula was entered in cell H23 to calculate the total gross profit
excluding VAT?
(2)
6.9
Which spreadsheet formula was entered in cell H26 to calculate the total (permanent and
temporary employees) sales bonus amount payable based on the highest sales for permanent
and temporary employees? Note: that income items are reflected as positive amounts
and expenses as negative amounts.
(3)
6.10
Which spreadsheet formula was entered in cell H29 to display if the plan can go ahead (“GO”)
or should stop (“STOP”) based on the limit set by the chief financial officer?
(4)
[33]
63
ANNEXURE D:
QUESTION 1
OPTIONAL
ASSIGNMENT
DPA202T/101
03/2010 – MEMORANDUM
(8 marks)
1.1
B
(ISBE, par 3.2.1.6)
1.2
B
(ISBE, par 5.5.3)
1.3
A
(ISBE, par 5.6.6)
1.4
C
(ISBE, par 3.2.3.4)
1.5
A
(ISBE, par 3.2.4.1.1)
1.6
D
(ISBE, par 3.2.5)
1.7
D
(ISBE, par 3.3.1.3)
1.8
C
(ISBE, par 3.3.1.5)
[8]
QUESTION 2
(8 marks)
2.1
False
(ISBE, par 3.3.1.5)
2.2
False
(ISBE, par 5.6.9.2)
2.3
False
(ISBE, par 3.3.1.6)
2.4
True
(ISBE, par 5.6.7)
2.5
True
(ISBE, par 3.3.2.2)
2.6
False
(ISBE, par 3.2.4.2)
2.7
True
(ISBE, par 3.2.1.2)
2.8
True
(ISBE, par 5.7.6.1)
[8]
64
QUESTION 3
3.1.1
3.1.2
3.1.3
3.1.4
3.1.5
3.2
3.3
3.4.1
(18 marks)
Supplier master file 9
(1)
Data record 9
(1)
Invoice Nr ^
Line Nr ^
(1)
Data field 9
It stores one aspect of the entity being entered into the database. 9
(2)
Relational database system 9
(1)
[Tutorial letter 102/2009 3.1]
Command language 9
Data dictionary 9
Physical database 9
Any 3 of the following:
Establish and enforce data standards and specifications. 9
Define and organise the database structure and its content. 9
Develop and maintain all database documentation. 9
Provide adequate control over the database. 9
Maintain the database management software. 9
(3)
[ISBE, par 3.2.4.1]
(Maximum 3)
[ISBE, par 3.2.4.2]
3.4.2
3.4.3
Classifying – process whereby certain characteristics of the data are identified and then
placed into different categories according to these characteristics. 9
(1)
Sorting –
the arranging of the data according to a specific sequence. 9
(1)
Calculating –
the doing of calculations on the data 9 (arithmetical and logical
manipulations).
(1)
[ISBE, par 5.4]
3.5.1
Classifying –
3.5.2
Sorting –
3.5.3
Calculating –
Inventory is categorised into 3 categories – Parts, Computers and
Accessories in the Inventory category field.9
(1)
The suppliers are sorted in ascending order based on the Balance field. 9
OR
Purchase transactions are sorted in ascending order based on the Invoice
number field.9 OR
The inventory items are sorted in ascending order based on the Inventory
number field. 9
(1)
The Supplier balance field has been updated with the total of the purchase
transactions for that supplier. 9 OR
The Quantity on hand field has been updated with the quantity purchased
in the purchase transactions for that inventory item. 9 OR
The VAT field has been calculated for each purchase transaction. 9 OR
The Total field has been calculated for each purchase transaction based
on the quantity, price per unit and VAT.9
(1)
[18]
65
QUESTION 4
DPA202T/101
(21 marks)
4.1.1
4.1.2
4.1.3
4.1.4
4.1.5
Processing menu 9
Edit menu 9
Setup menu 9
View menu 9
File menu 9
4.2
The Reorder assistant 9 of Pastel can automatically prepare purchase orders9 for the
preferred suppliers specified 9when the inventory quantity on hand falls below the minimum
reorder level 9 as specified. The maximum reorder level is the quantity to be included on the
purchase order. 9
4.3
4.4.1
4.4.2
4.4.3
4.4.4
4.4.5
4.4.6
4.4.7
4.4.8
4.4.9
4.4.10
Pastel will give a warning message9 when the inventory quantity on hand falls below the
minimum reorder level. (Bonus mark)
(5 + 1 bonus)
There is a risk of fraud.
(1)
[Tutorial letter 102/2009 - 5.7.2]
F9
C9
M9
G9
N9
H9
A9
J9
B9
E9
QUESTION 5
(10)
[Pastel manual]
[21]
(12 marks)
5.1.1
5.1.2
Operational cycle 9
Expenditure cycle 9
5.2
Purchase order 9
Goods received note 9
Supplier’s invoice 9
5.3
(5)
(2)
[ISBE, par 6.3.1.1]
-1 for incorrect order
(3)
[ISBE, par 6.3.2.2.2 to 6.3.2.2.4]
Inventory master file 9
[ISBE, par 5.7.1.1]
(1)
5.4
General ledger account description
Goods Received not Invoiced 9
VAT 9
Supplier control / Accounts Payable 9
Debit/Credit
Debit ^
Debit ^
Credit ^
Amount
R 50 000.00 ^
R 7 000.00 ^
R 57 000.00 ^
(6)
[ISBE, par 6.3.2.2.4]
[12]
66
QUESTION 6
6.1
6.2
6.3
6.4
6.5
6.6
6.7
(33 marks)
=D12*(B$7*B$3+B$7)
√
√
√
√
Or
=(1+B$3)*B$7*D12
√ √
√
√
Or
=(1+B$3)/1*B$7*D12
√ √
√
√
Or
=(D12*B$7)+(D12*B$7*B$3)
√
√
√
√
Or
=((B$7*B3)+B7)*D12
√
√ √
√
One mark if all except D12 is absolute and one bonus mark if only the rows are
absolute.
=F12*$B$4+F12
√
√
√
Or
=F12*(1+$B$4)
√
√ √
=IF(B12="Temp",H12*B$1,H12*B$2)
√
√
√ √
√
Or
=IF(B12="Perm",H12*B$2,H12*B$1)
√
√ √ √
√
Or
=IF(B12="Perm",B$2,B$1)*H12
√
√ √ √
√
Or
=IF(B12=" Temp ",B$1,B$2)*H12
√
√
√ √
√
One mark if B1 and B2 are absolute and one bonus mark if only the rows are
absolute.
=SUM(C12:C15)
√
√
Or
=C12+C13+C14+C15 √
Note: A student can get a maximum of 1 if not using a function.
=MIN(H12:H15)
√
√
=MAX (H12:H13)
√
√
Or
=MAX (H12,H13)
√
√
=C16*B8+D16*B7
√ √ √
√
Or
=(C16*B8)+(D16*B7)
√
√
√ √
Or
=1/(1+B3)*H16
√ √ √
√
Or
= H16/(1+B3)
√ √√ √
(5)
(3)
(6)
(2)
(2)
(2)
(4)
67
6.8
6.9
DPA202T/101
=H16 - H22
√
√
=-SUM(H19:H20)*0.05
√
√
√
Or
= SUM(H19:H20)*-0.05
√
√ √
Or
=(H19+H20)*-0.05
√ √ √
Or
=-(H19+H20) * 0.05
√
√
√
(2)
(3)
Or
=-(H19*0.05)-(H20*0.05)
^ ^
^ ^ ^ ^
Can use *-1 instead of just using –
Note: using a comma for a decimal is incorrect i.e. 0,05
Can use 5% instead of 0.05
6.10
=IF(H27 >=10000,"GO","STOP")
√
√
√
√
or
=IF (H27<10000,"STOP","GO")
√
√
√
√
or
=IF (H27 >9999,"GO","STOP")
√
√ √
√
(4)
Note: using R10000 or 10,000 or 10 000 is incorrect as it is text and not numbers.
Marks are deducted as follows:
Not starting a formula with =
Using incorrect syntax i.e. not using , in a function but ;
Or not using : but for example;
Not using “ “ when working with text
Using x instead of * or ÷ instead of /
Incorrect use of ( ) or not using it where necessary or not closing
brackets
Using [ ] instead of ( )
Using SUM in a formula where it is not applicable i.e.
=sum(H18 - H23)
Using a formula when a function is available i.e. = B5+B6+B7 in
stead of =sum(B5:B7)
Note: A student can’t get less than 0 for a formula.
-1
-1 for each time the
wrong syntax is used
-1
-1
-1
-1
-1
-1
[33]
Total: 100
68
ANNEXURE E
UNISA STUDENT ORDER FORM
Student Name
UNISA Student Nr.
Telephone Number
Cell phone Number
Fax. Number
E-mail address
Residential Address
Postal Address
Delivery Address
(NB! This is where your order
will be delivered – physical
address needed NOT postal
address!)
Masterskill Banking Details:
Bank
Branch
Branch Code
Account Name
Account Number
Type of Account
Standard Bank
Sandton
019205
Masterskill
422118966
Cheque
PLEASE SEND PROOF OF PAYMENT TO
FAX - 086 670 2745 or 086 664 3266
Email - mossie@masterskill.co.za
Strictly Cash or Electronic payments are accepted. Regret NO CHEQUES or COD.
NOTE: YOU SHOULD ALSO CLEARLY WRITE YOUR NAME, STUDENT NUMBER AND
CELL PHONE NUMBER ON YOUR PROOF OF PAYMENT, ELSE IT MIGHT NOT BE
POSSIBLE TO MATCH YOUR PAYMENT WITH YOUR ORDER!!!
PASTEL PARTNER 2007 –
Training Manual, 2010 Curriculum
(Manual & CD)
UNI76-097
Price per unit
Incl. VAT
To: RSA physical address (courier service)
R 355.00
(Delivery within 3 working days after payment)
To: International postal address (postal service)
R 580.00
(Delivery within 10 working days after payment)
To: International physical address (courier service)
R 400 – R1200
(Delivery varies depending on destination)
(request quotation)
Note: Masterskill have a NO RETURNS POLICY as we print on demand.
QTY
Total
Incl. VAT