Free ACCA FA1 Computerised Accounting Basics Study Guide

Overview

This module introduces computerised accounting systems and their controls, including system setup procedures, report generation, and security measures. Topics include master files, data entry validation, user roles, and backup procedures.

1. System setup and data entry

• Master files and chart of accounts
• Coding, batch entry, and imports
• Error messages and validation checks

2. Reports and audit trail

• Day books, ledgers, and trial balance reports
• Transaction listings and document links
• User access, backups, and exports

3. Controls in computerised systems

• User roles and authorisations
• Input controls and reconciliation routines
• Data security and change logs