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MANAGEMENT INFORMATION SYSTEMS
1.
MANAGEMENTINFORMATIONSYSTEMS THIS IS THE
COURSECONTENT OUTCOMEFOR FINIAS PHINIAS MOYO 1] TRANSACTION PROCESSING SYSTEMS [ANALYSES/DESIGN] [A] SALES,PURCHASE,INVENTORY,PAYROLL CYCLES [i] Orderprocessing[Iii] Credit sales [iv] Cash sales[v] Credit rating INVENTORY[[i] Receiving[ii]despatching[iii]marking[iv]picking[v]accesscontrol [vi]payroll [B] FINANCIAL ACCOUNTING;[GAAP] ACCOUNT ING ANALYSIS AND RECORDING PRE-ADJUSTMENT TRIAL BALANCE POST-ADJUSTMENT TRIAL BALANCE CLOSING OF ACCOUNTS PROFIT OR LOSS ACCOUNTS PREPARATION OF FINANCIAL STATEMENTS [i] Balance sheet [ii] Incomestatement [iii] Changes to Equity [iv] Notes [v] Cash flow statement 2 ]DECISIONSUPPORTSYSTEMS [A] FINANCIAL PLANNING PRO-FORMA STATEMENT COMMON-SIZE STATEMENT COMMON-BASE YEAR STATEMENT COMBINED COMMON AND BASE YEAR SENSITIVITY ; SCENARIO ; SIMILATION ANALYSIS RETETION RATIO CASH; ACCOUNTING; FINANCIAL BREAKEVEN ANALYSIS TAX RATES [B]CAPITAL BUDGETING: PAY BACK RULE DISCOUNT CASH FLOW INTERNAL RATE RETURN ACCOUNTING RATE OF RETURN PROFITABILITY INDEX [C] FINANCIAL RARIOS RETURN ON EQUITY DEBT/EQUITY RATIO ASSET TURNOVER RATIO LIQUIDITY RATIO SOLVANCY
2.
[D] RETURN/RISK[STATISTICS] EXPECTED VALUE VARIANCE STANDARD
DEVIATION [E]CAPITAL STRUCTURE & COST EQUITY/DEBT INTEREST RATES TIME VALUE OF MONEY STANDARD COSTING [F]ASSET MANAGEMENT INVENTORY MANAGEMENT [i] ABC Technique; Items are grouped and to their value[ ii] Economic Order Quantity ; Q= the squareroot of 2 X Annual Sales(demand) X Fixed procurement over carryingcosts CASH MANAGEMENT ; cash handlingprocedure CREDIT MANAGEMENT; discountpolicy [ii]valueadded tax [G] MARKETING PRODUCT; [i] product lifecircle[BCG][ii] function[iii] brand [iv]package[v]quality [vi]price etc PRICE[i] skimming[ii] penetration [iii] mark-ups[iv] production-cost[v] demand and supply [vii]discountpolicy etc PROMOTION;[i]advertisements ,[ii]shows [iii] sponserships [iv] discountpolicy[v] billboards PLACE [i]distribution [ii] retailers [ii] middle-man [iii] mult–channels etc STRATEGY REASECH METHODS CONTROL INFORMATION SYSTEMS [i]GENERAL CONTROLS [II] ACCESS CONTROLS [III] HARDWARE CONTROLS [IV] SYSTEM SOFTWARE CONTROLS [v] PROGRAMME CHANGE CONTROLS [V] APPLICATION CONTROLS [VI] ADMINSTRATION CONTROLS
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