AGRADESTUVIA 2024/2025 AGRADESTUVIA STORE
Practical Accounting Data Processing
AIN2601
Semesters 1 and 2
Department of Management Accounting
This tutorial letter contains important information
about your module.
AGRADESTUVIA 1 CONFIDENIAL
, CONTENTS
Page
1 INTRODUCTION............................................................................................................................................4
2 PURPOSE AND OUTCOMES..................................................................................................................... 4
2.1 Purpose........................................................................................................................................................... 4
2.2 Outcomes........................................................................................................................................................ 4
3 LECTURER(S) AND CONTACT DETAILS...............................................................................................5
3.1 Lecturer(s)....................................................................................................................................................... 5
3.2 Department..................................................................................................................................................... 6
3.3 University.........................................................................................................................................................6
3.4 Elex Academic Bookstore – Prescribed book supplier.............................................................................7
3.5 Sage Pastel – Technical queries and who to direct them to....................................................................7
4 RESOURCES................................................................................................................................................. 8
4.1 Prescribed books........................................................................................................................................... 9
4.2 Library services and resources information............................................................................................. 11
5 STUDENT SUPPORT SERVICES............................................................................................................11
5.1 Study groups................................................................................................................................................ 12
5.2 myUnisa........................................................................................................................................................ 12
5.3 Tutorial classes............................................................................................................................................ 12
5.4 E-tutors.......................................................................................................................................................... 12
5.5 Free computer and internet access...........................................................................................................13
6 STUDY PLAN...............................................................................................................................................13
6.1 Proposed study programme for the first semester 2021........................................................................15
6.2 Proposed study programme for the second semester 2021................................................................. 16
7 ASSESSMENT.............................................................................................................................................17
7.1 Assessment plan..........................................................................................................................................17
7.1.1 Year mark......................................................................................................................................................17
7.1.2 Final mark..................................................................................................................................................... 17
7.2 Assignment numbers...................................................................................................................................18
7.2.1 General assignment numbers....................................................................................................................18
7.2.2 Unique assignment numbers and due dates........................................................................................... 18
7.3 Submission of assignments........................................................................................................................19
7.3.1 General..........................................................................................................................................................19
7.3.2 Plagiarism..................................................................................................................................................... 19
2
,AGRADESTUVIA 2024/2025 AGRADESTUVIA STORE
7.3.3 Submission and marking of Assignments 01 and 03............................................................................. 20
7.3.4 Submission and marking of Assignment 02.............................................................................................21
7.3.4.1 General..........................................................................................................................................................21
7.3.4.2 Assignment 02 printed to an electronic file and submitted online via myUnisa.................................. 22
7.3.4.3 Assignment 02 on a paper printout submitted via post (Not Recommended).................................... 24
7.3.5 Enquiries relating to assignments..............................................................................................................27
7.3.6 Finality of due dates.....................................................................................................................................27
7.4 The examination...........................................................................................................................................28
7.4.1 Examination period...................................................................................................................................... 28
7.4.2 Examination paper....................................................................................................................................... 28
7.4.3 Previous examination papers.....................................................................................................................28
7.4.4 Tutorial letter with information on the examination................................................................................. 29
7.4.5 The importance of a positive study method............................................................................................. 29
7.5 Message from the Curriculum Transformation Unit................................................................................ 30
8 FREQUENTLY ASKED QUESTIONS......................................................................................................32
9 IN CLOSING.................................................................................................................................................40
10 ADDENDUM.................................................................................................................................................41
ADDENDUM A: COMPULSORY ASSIGNMENT 01/2021 (semester 1 only).............................................. 42
ADDENDUM B: COMPULSORY ASSIGNMENT 02/2021 (semester 1 only).............................................. 46
ADDENDUM C: COMPULSORY ASSIGNMENT 03/2021 (semester 1 only).............................................. 81
ADDENDUM D: COMPULSORY ASSIGNMENT 01/2021 (semester 2 only).............................................. 86
ADDENDUM E: COMPULSORY ASSIGNMENT 02/2021 (semester 2 only).............................................. 90
ADDENDUM F: COMPULSORY ASSIGNMENT 03/2021 (semester 2 only)............................................ 125
ADDENDUM G: ELEX ACADEMIC BOOKSTORE ORDER.......................................................................... 130
ADDENDUM H: SAGE ONLINE ASSESSMENT PROCEDURE................................................................... 131
3
, 1 INTRODUCTION
Dear Student
Welcome to the module AIN2601. We hope that you will have an enjoyable and successful year
of study. We will do our best to make your study of this module successful. You will be well on
your way to success if you start studying early in the semester and resolve to do the
assignments properly.
Should you be faced with specific problems in your studies, please do not hesitate to contact us.
If you wish to see one of us personally, please make an appointment.
All the best with your studies.
Kind regards,
AIN2601 lecturers
2 PURPOSE AND OUTCOMES
2.1 Purpose
This module is primarily intended for people who are interested in qualifying as registered
chartered accountants (SAICA) or management accountants (CIMA). It will enable students to
develop the necessary competencies prescribed by these professional bodies.
The purpose of the module is to provide you with knowledge about the fundamental data and
transaction processing principles you need to understand operating and accounting information
systems (AISs).
The module will also equip you – in your capacity as user, designer and evaluator – with the
skills to apply your theoretical knowledge of accounting information systems in a practical
business context.
2.2 Outcomes
Specific outcome 1: Explain the various information technology concepts with regard to the
management and utilisation of data
Assessment criteria
Database terminology, applications and structures are defined.
Database management systems are explained based on an understanding of the operating
environment.
The importance of database management systems for accountants and auditors is described.
Specific outcome 2: Develop and create spreadsheets to solve problems in a business and
accounting context
Assessment criteria
User-friendly spreadsheets are created to assist financial users in their daily operations and
Practical Accounting Data Processing
AIN2601
Semesters 1 and 2
Department of Management Accounting
This tutorial letter contains important information
about your module.
AGRADESTUVIA 1 CONFIDENIAL
, CONTENTS
Page
1 INTRODUCTION............................................................................................................................................4
2 PURPOSE AND OUTCOMES..................................................................................................................... 4
2.1 Purpose........................................................................................................................................................... 4
2.2 Outcomes........................................................................................................................................................ 4
3 LECTURER(S) AND CONTACT DETAILS...............................................................................................5
3.1 Lecturer(s)....................................................................................................................................................... 5
3.2 Department..................................................................................................................................................... 6
3.3 University.........................................................................................................................................................6
3.4 Elex Academic Bookstore – Prescribed book supplier.............................................................................7
3.5 Sage Pastel – Technical queries and who to direct them to....................................................................7
4 RESOURCES................................................................................................................................................. 8
4.1 Prescribed books........................................................................................................................................... 9
4.2 Library services and resources information............................................................................................. 11
5 STUDENT SUPPORT SERVICES............................................................................................................11
5.1 Study groups................................................................................................................................................ 12
5.2 myUnisa........................................................................................................................................................ 12
5.3 Tutorial classes............................................................................................................................................ 12
5.4 E-tutors.......................................................................................................................................................... 12
5.5 Free computer and internet access...........................................................................................................13
6 STUDY PLAN...............................................................................................................................................13
6.1 Proposed study programme for the first semester 2021........................................................................15
6.2 Proposed study programme for the second semester 2021................................................................. 16
7 ASSESSMENT.............................................................................................................................................17
7.1 Assessment plan..........................................................................................................................................17
7.1.1 Year mark......................................................................................................................................................17
7.1.2 Final mark..................................................................................................................................................... 17
7.2 Assignment numbers...................................................................................................................................18
7.2.1 General assignment numbers....................................................................................................................18
7.2.2 Unique assignment numbers and due dates........................................................................................... 18
7.3 Submission of assignments........................................................................................................................19
7.3.1 General..........................................................................................................................................................19
7.3.2 Plagiarism..................................................................................................................................................... 19
2
,AGRADESTUVIA 2024/2025 AGRADESTUVIA STORE
7.3.3 Submission and marking of Assignments 01 and 03............................................................................. 20
7.3.4 Submission and marking of Assignment 02.............................................................................................21
7.3.4.1 General..........................................................................................................................................................21
7.3.4.2 Assignment 02 printed to an electronic file and submitted online via myUnisa.................................. 22
7.3.4.3 Assignment 02 on a paper printout submitted via post (Not Recommended).................................... 24
7.3.5 Enquiries relating to assignments..............................................................................................................27
7.3.6 Finality of due dates.....................................................................................................................................27
7.4 The examination...........................................................................................................................................28
7.4.1 Examination period...................................................................................................................................... 28
7.4.2 Examination paper....................................................................................................................................... 28
7.4.3 Previous examination papers.....................................................................................................................28
7.4.4 Tutorial letter with information on the examination................................................................................. 29
7.4.5 The importance of a positive study method............................................................................................. 29
7.5 Message from the Curriculum Transformation Unit................................................................................ 30
8 FREQUENTLY ASKED QUESTIONS......................................................................................................32
9 IN CLOSING.................................................................................................................................................40
10 ADDENDUM.................................................................................................................................................41
ADDENDUM A: COMPULSORY ASSIGNMENT 01/2021 (semester 1 only).............................................. 42
ADDENDUM B: COMPULSORY ASSIGNMENT 02/2021 (semester 1 only).............................................. 46
ADDENDUM C: COMPULSORY ASSIGNMENT 03/2021 (semester 1 only).............................................. 81
ADDENDUM D: COMPULSORY ASSIGNMENT 01/2021 (semester 2 only).............................................. 86
ADDENDUM E: COMPULSORY ASSIGNMENT 02/2021 (semester 2 only).............................................. 90
ADDENDUM F: COMPULSORY ASSIGNMENT 03/2021 (semester 2 only)............................................ 125
ADDENDUM G: ELEX ACADEMIC BOOKSTORE ORDER.......................................................................... 130
ADDENDUM H: SAGE ONLINE ASSESSMENT PROCEDURE................................................................... 131
3
, 1 INTRODUCTION
Dear Student
Welcome to the module AIN2601. We hope that you will have an enjoyable and successful year
of study. We will do our best to make your study of this module successful. You will be well on
your way to success if you start studying early in the semester and resolve to do the
assignments properly.
Should you be faced with specific problems in your studies, please do not hesitate to contact us.
If you wish to see one of us personally, please make an appointment.
All the best with your studies.
Kind regards,
AIN2601 lecturers
2 PURPOSE AND OUTCOMES
2.1 Purpose
This module is primarily intended for people who are interested in qualifying as registered
chartered accountants (SAICA) or management accountants (CIMA). It will enable students to
develop the necessary competencies prescribed by these professional bodies.
The purpose of the module is to provide you with knowledge about the fundamental data and
transaction processing principles you need to understand operating and accounting information
systems (AISs).
The module will also equip you – in your capacity as user, designer and evaluator – with the
skills to apply your theoretical knowledge of accounting information systems in a practical
business context.
2.2 Outcomes
Specific outcome 1: Explain the various information technology concepts with regard to the
management and utilisation of data
Assessment criteria
Database terminology, applications and structures are defined.
Database management systems are explained based on an understanding of the operating
environment.
The importance of database management systems for accountants and auditors is described.
Specific outcome 2: Develop and create spreadsheets to solve problems in a business and
accounting context
Assessment criteria
User-friendly spreadsheets are created to assist financial users in their daily operations and
