-SQA-SCOTTISH QUALIFICATIONS AUTHORITY. Hanover House 24 Douglas Street GLASGOW G2 7NQ NATIONAL CERTIFICATE MODULE DESCRIPTOR

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1 -SQA-SCOTTISH QUALIFICATIONS AUTHORITY Hanover House 24 Douglas Street GLASGOW G2 7NQ NATIONAL CERTIFICATE MODULE DESCRIPTOR -Module Number Session Superclass- CD -Title- COMPUTER APPLICATIONS (ACCOUNTING) -DESCRIPTION- Purpose A General Module suitable for the student who requires the use of a particular computer package within the Purchase, Sales, Nominal Ledger or Payroll area of study. The aim of this module is to enable the student to set up and use correctly a commercially available accounting package which he/she can expect to find in his/her chosen vocational environment. Preferred Entry Level Computer Hardware or Computer Software or Introduction to Computer applications or SCE "O" Grade Computing (band C) or Standard Grade 3 Computing Studies and sufficient knowledge of the particular function to be performed to carry out an equivalent level of exercise on a manual basis. Learning Outcomes The student should: 1. interpret and use documentation accompanying an accounting package; 2. set up package parameters and prepare master file data records; 3. run package and enter data items for original information/source documents. 4. run package and produce output information; 5. use the techniques available within the system to provide back-up and security;

2 6. identify files involved in implementing a particular routine. Content/ Corresponding to Learning Outcomes 1-6: Context 1. Use manual/documentation to obtain instructions on how to carry out required procedure. 2. Initialisation of system: designation of peripheral devices. Number of records and ranges; company details and tax details as appropriate; preparation of data disks; entry master file data records. 3. Run package to use its main features as in a normal business cycle to cover input from original documents and other sources including amendments and deletion. 4. Producing output to screen or printer as required to provide such information as would be necessary in running the business. 5. Preparation of security copy of program (where possible) and data files. Use of copy data files. 6. Program, master, transaction and reference filed (where appropriate) with particular reference to application being used to identify those necessary for backup and security purposes. Suggested Learning and Teaching Approaches The student will be expected to become competent in the use of at least one package which can be seen as directly relevant to his/her occupation or particular interest. The student following specialist studies is likely to be required to be familiar with a range of packages, and consequently may take a number of Computer Applications modules. Packages in certain accounting areas vary considerably in length and complexity and it is important that the functions selected for teaching can be covered adequately in the forty hour period. It is also important that the functions chosen adequately reflect the essence of the package. Manufacturer's documentation can be encumbered with non-essential technical data and the teacher may have to prepare a guide to the directly relevant chapters and/or sections. The guide/manual should be seen as a work of reference rather than as a textbook. The student should be encouraged to create his/her own user notes whilst progressing through this module

3 The packages made available to the student should be of the type found in a typical working situation. In the initial stages of program running the student should be given set data to use but as confidence in the use of the packages grows the student should be encouraged to experiment with his/her own data. Student practice in copying programs and data files will depend partly on the package and partly on the system being used. Where it is not possible for the student to carry out the relevant procedures the teacher should at least demonstrate them. All teaching should take place in a computer laboratory and each student should have individual access to a computer work station. Throughout this module the student should keep a detailed record of his/her progress including the main routines and keywords used, keywords commonly used, data used to test output, sample printer output and disk dumps. Consideration should be given to the requirements of the Data Protection Act when students are undertaking this module. Assessment Relating to Learning Outcomes 1-6: Procedures 1. Assessment By short response questions (written or oral). explains each major function within the package and the associated procedures in non-technical language; uses the documentation index to associates a keyword or command with a description of the task. 2. Assessment By practical work exercise

4 (c) initialises/sets up system parameters as required for particular configuration and creates master system file; creates data file records; enters item details into data file to set up usable records. Guidelines The exercise in this outcome will depend on the type of package being used and the area of use. Refer to appropriate appendix for particular criteria which apply to the package in use: 1. Sales Ledger; 2. Purchase Ledger; 3. Nominal Ledger; 4. Payroll. 3. Assessment By practical work exercise. keys in data (including input from source document/original information); amends data in an existing record; (c) performance end of period routines (daily/weekly/monthly/ annual as appropriate). Guidelines The exercise in this outcome will depend on the type of package being used and the area of use. Refer to appropriate appendix for particular criteria which apply to the package in use: 1. Sales Ledger; 2. Purchase Ledger; 3. Nominal Ledger; 4. Payroll. 4. Assessment Practical work exercise. displays contents of selected records on screen in response to enquiry; - 4 -

5 (c) sends formatted reports to printer; produces output as required for archiving or auditing purposes at end of period. Guidelines The exercise in this outcome will depend on the type of package being used and the area of use. Refer to appropriate appendix for particular criteria which apply to the package in use: 1. Sales Ledger; 2. Purchase Ledger; 3. Nominal Ledger; 4. Payroll. 5. Assessment By practical test. copies of program file; copies a data file for backup. Guidelines Where licensing prohibits unauthorised copy it will be satisfactory to simulate this using other program files. 6. Assessment By annotation of file list produced from the disk directory and by short response questions. identifies five files including a minimum of two different file types; states the function of two different files from within the package

6 Appendix 1 PACKAGE COMPUTER APPLICATIONS (ACCOUNTING - SALES The package used for teaching this module should: allow all the Learning Outcomes to be achieved; meet the 'essential criteria' listed below and as many of the 'desirable criteria' as possible. Essential Criteria The package must have the following features: 1. Be menu driven; 2. Single transaction entry input to full double entry system; 3. Automatic posting of transactions from invoice, credit notes, payments with discounts and adjustments; 4. Recording of VAT. Support of at least four VAT codes; 5. Support of at least nine sales analysis codes; 6. Support of both open item and balance forward accounting procedures; 7. Ability to produce on demand full printed audit trail/transactions register; 8. Screen enquiry facility to display full master file information in standard accounting format with individual transactions (open item) or balance forward accounting. Selection to be permitted by individual record or group; 9. Production of printed statements, customer accounts, debtors listing, ageing reports; 10. Provision for open credit payments and payments made against specific invoices including discounts; 11. Documentation provided to include full operator guide including prompts and explanation of possible responses; 12. Production of printed control reports on transaction entry if required (to provide day-book equivalence). 13. Account name, address and customer details amendment at any time. Desirable Criteria 1. Production of invoices and credit noted with account and delivery address. Direct or batch updates/posting to accounts, displays of credit limits. 2. Provide integration with nominal ledger by means of end of period transfer of data

7 Note that some packages may present particular difficulties when used in an education environment, e.g.: 1. Require excessive disk changes; 2. Need to have printer on-line to each station at all times; - 7 -

8 Appendix 2 COMPUTER APPLICATIONS (ACCOUNTING - PURCHASE LEDGER PACKAGE The package used for teaching this module should: allow all the Learning Outcomes to be achieved; meet the 'essential criteria' listed below and as many of the 'desirable criteria' as possible. Essential Criteria The package must have the following features: 1. Be menu driven; 2. Single transaction entry input to full double entry system; 3. Automatic posting of transactions from invoices, credit notes, payments with discounts and adjustments; 4. Recording of VAT on purchases; 5. Support of at least nine purchase analysis codes; 6. Ability to produce on demand full printed audit trail/transactions register; 7. Screen enquiry facility; 8. Production of supplier accounts, creditors listing, ageing reports, remittance advices; 9. Provision for open credit payments and payments made against specific invoices including discounts; 10. Documentation provided to include full operator guide including prompts and explanation of possible responses; 11. Production of printed control reports on transaction entry if required (to provide day-book equivalence). 12. Account name, address and supplier detail amendment at any time. Desirable Criteria 1. Production of cheques or bank giro credits with direct or batch updates/posting to accounts; 2. Selection of optimum creditor payments to take advantage of prompt payment discounts; 3. Provide integration with nominal ledger by means of end of period transfer of data. Note that some packages may present particular difficulties when used in an education environment, e.g.: 1. Requiring excessive disk changes; 2. Need to have printer on-line to each station at all times

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10 Appendix 3 COMPUTER APPLICATIONS (ACCOUNTING) - NOMINAL LEDGER PACKAGE The package used for teaching this module should: allow all the Learning outcomes to be achieved; meet the 'essential criteria' listed below and as many of the 'desirable criteria' as possible. Essential Criteria The package must have the following features: 1. Be menu driven; 2. One time entry of company parameters; 3. Automatic in-balance facility - full double entry system; 4. Direct listing for all journal entries; 5. Provide listing for all journal entries; 6. Account enquiry facility at any time; 7. Provide full audit trail on demand; 8. Provide a full account listing at any time by code or heading; 9. Have capability to collect information from Sales and Purchase Ledgers either directly integrated or in batch; 10. Provision of trial balance to date. Desirable Criteria 1. Produce profit and loss accounts; 2. Produce Balance Sheet; 3. Automatic or repeating journal entries. Note that some packages may present particular difficulties when used in an education environment, e.g.: 1. Requiring excessive disk changes; 2. Need to have printer on-line to each station at all times. COMPUTER APPLICATIONS (ACCOUNTING) - PAYROLL PACKAGE The package used for teaching this module should: Allow all the Learning Outcomes to be achieved; meet the 'essential criteria' listed below and as many of the 'desirable criteria' as possible

11 Essential Criteria The package must have the following features: 1. Be menu driven; 2. Support employees paid on a mix of hourly, weekly and monthly basis; 3. Perform Gross Pay Calculations; 4. Allow user defined fixed deductions (e.g. holiday fund); 5. Allow user defined variable deductions (e.g. superannuation); 6. Perform Statutory Sick Pay Calculations; 7. Accept input data for employees on hourly basis; 8. Accept instruction to perform pay calculations for fixed wage employees. 9. Amend employee details, and new employee at any time; 10. Allow tax or BI parameters to be altered at any time; 11. Perform PAYE and NI calculations; 12. Output of payslips to printer with payments by cheque or cash; 13. perform employee leaving details and produce P45 information; 14. Provide payroll accumulation analysis (weekly/monthly); 15. Provide P11 information on a weekly/monthly basis; 16. Provide P60 information on end of period run; 17. Perform cash analysis; 18. Provide full audit trail/employee pay details summary at any time. Desirable Criteria 1. Integration with nominal ledger; 2. provide analysis of employees by department; 3. Output pay data on Bank giro format for direct payments. Note that some packages may present particular difficulties when used in an education environment, e.g.: 1. Require excessive disk changes; 2. Need to have printer on-line to each station at all times. Copyright SQA