NATIONAL ECONOMICS UNIVERSITY
FINAL EXAM
SCHOOL OF ACCOUNTING AND AUDITING
BA ACCOUNTING INTEGRATED WITH
ICAEW CFAB
ACCOUNTING INFORMATION SYSTEM
CLASS: CFAB ACCOUNTING
ROOM: ……… DATE: …….
Time: ……………..
Duration: 90 minutes
SET 1
O’Brien Corporation is a midsized, privately owned industrial instrument manufacturer supplying
equipment to manufacturer in the North of Vietnam. The corporation is ten years old and partly
uses an integrated ERP system. The administrative offices including internal audit department are
located in a downtown building, and the production, shipping and receiving department are housed
in a renovated warehouse a fewblock away.
Customers place orders on the Company website, by mail or by telephone. A sales clerk is
responsible for collecting all customer orders and prepares 2 copies of sales orders, indicating the
name of customers and amount of transactions.
One copy of sales order is sent to sales accountant to authorise the customer’s credit. The
accountant checks into the customers’credit control book and approves on the sales orders. The 3
