Auditing Hw Solutions Essay Example

Auditing Hw Solutions Paper Newspaper circulation audits: Assurance service Third-party reimbursement minimization: Assurance service Annual financial report to stockholders: Audit service Rental property operations review: Assurance service Examination of financial forecasts and projections: Attestation service Customer satisfaction surveys: Assurance service Compliance with contractual requirements: Attestation service Benchmarking/best practices: Assurance service Evaluation of investment management policies: Assurance service Information systems security reviews: Assurance service Productivity statistics: Assurance service Internal audit strategic review: Assurance service Financial statements submitted to a bank loan officer: Audit service Controller as Auditor When Hughes Corporation hired the CPA, she or he can no longer be considered independent With respect to the annual audit and, as a result, can no longer perform an independent audit of the financial statements. It is true that the in- house CPA can perform all procedural analyses that would be required of an independent audit; however, it is extremely unlikely that the CPA could inspire the confidence of users of financial statements outside the company. Because he or he is no longer independent of the company, the CPA cannot modify the perception of potential conflict of interest that creates demand for the independent audit, As a matter of ethics rules, this CPA would he prohibited trot signing the standard unqualified attest opinion. Moreover, it Hughes were a public company, under Serbians-Cooley, it would be restricted from hiring one of its auditors into a senior accounting position for a full year under Section 206 of the law. We will write a custom essay sample on Auditing Hw Solutions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Auditing Hw Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Auditing Hw Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I CAB Assertions PEPCO Assertion Corresponding CAB assertion Nature Of assertion Existence or Occurrence Existence Occurrence Balance Transactions Disclosures Rights and Obligations Balances Disclosures Completeness Transactions Balances Disclosures Cutoff Valuation and Allocation Accuracy Transactions Transactions Disclosures Valuation Presentation and Disclosure Classification Transactions Disclosures Understandability Disclosures 1. 51 Auditor as Guarantor. Loot Starting appears to be uninformed on the following points: Inform your neighbor that Dodge management is primarily responsible for preparing the financial statements and deciding upon the appropriate accounting principles, The auditors did not prepare the Dodge Corporation financial statement. An unqualified opinion does not mean that an investment is safe. Rather, it merely means that the financial statements are free of material misstatement Tell your neighbor that the financial statements are a historical record of the business performance. The value Of Loots investment depends on future events, including the many factors that affect market prices. Thus, the financial statements are just one piece of information that should be analyzed. Tell Loot that the unqualified opinion means only that the statements conform to the appropriate reporting framework (e. G. , IGMP) and that the financial statements re free of material misstatement. 1. 52 Identification of Audits and Auditors The responses to this matching type of question are ambiguous, The engagement examples are real examples of external, internal, and governmental audit situations. You might point out to students that the distinctions among compliance, economy and efficiency, and program results audits are not always clean The solution is shown in the following matrix form, showing some engagement numbers in two or three cells. The required schedule follows, Type of Audit Engagement Financial Statement Auditor Independent CPA Internal auditor Governmental (GAO) auditor IRS auditor Bank examiner 5 72, 10 6, 8 4, 8 I, 3 1, 3, g Compliance Economy and Efficiency Program Results Type Of Audit I. Proprietary schools training expenses Advertising agency financial statements Dept. F Defense launch vehicle Municipal services Tax shelters Test pilot reporting Bank solvency Economy and efficiency or program results Financial statement Economy and efficiency or program results Economy and efficiency Compliance Compliance Compliance Type of Auditor Governmental (GAO) auditors Independent Caps Governmental GAO) auditors Internal auditors IRS auditors Internal auditors Bank examiners Materials inspection by manufacturer States reporting chemical use data Sports complex forecast Compliance or Economy and Efficiency Program goal Internal auditors Governmental (GAO) auditors Independent Caps Financial statement . 3 Financial Assertions and Audit Objectives The objectives for the audit of securities investments at December 31 are to obtain evidence about the assertions implicit in the financial presentation, specifically: Existence. Obtain evidence that the securities are bona fide and held by Spillage r a responsible custodian. Occurrence. Obtain evidence that the loan transaction and securities purchase transactions actually took place during the year under audit. Completeness. Obtain evidence that all the securities purchase transactions were recorded. Rights, Obtain evidence that Spillage owned the securities, Obligation. Obtain evidence that $500,000 is the amount actually voted on the loan. Valuation. Obtain evidence of the cost and market value of the securities held at December 31 _ Decide whether any write-downs to market are required by the appropriate reporting framework. Presentation and disclosure. Obtain evidence of the committed nature of the assets, Which should mean they should be in a nonoccurrence classification like the loan. Obtain evidence that restrictions on the use of the assets are disclosed fully and agree With the loan documents. Chapter 2 2. 54 Independence a. Independence in fact relates to the auditors state of mind and reflects an unbiased and impartial perspective with respect to the financial statements and other information they audit. Independence in appearance relates to others (particularly financial statement users) perceptions of the auditors independence. The two general types of relationships that compromise auditors independence are financial relationships (owning shares to stock or having an outstanding loan to or from a client) and managerial relationships (acting in a decision-making capacity on behalf of a client or providing advice on systems or intimation that will be audited). (1) Although auditors might still be independent in fact with respect to the audit of the client, the large revenues resulting from these services create a financial interest that many users would find to be troubling. For example, consider the possibility hat clients might use the revenues from these services as a bargaining tool with auditors if an issue arises during the audit engagement. Currently, no prohibitions exist on the extent of consulting services or revenues other than the prohibition of certain types of services and the required approval of mountain services by the clients audit committee. This would clearly pose a compromise to auditors independence and would not be permitted under current guidelines. The issues in this case are (1) the fact that the auditor is directly involved with the engagement and (2) the executive-level position occupied y his or her spouse with a client. This introduces a similar issue to (2) but would be less likely to compromise the auditors independence. The major differences in this scenario are (1) the auditor is not directly involved with the engagement, (2) the level Of position held by the auditors relative is not at the executive level, and (3) the relationship between the auditor and other individual is not as close. Professional standards would likely not conclude that this situation would compromise the auditors independence. This represents a direct financial interest in a client. The issue is whether the fact that the staff member is not a part of the engagement team compromises her independence. Professional guidelines would not conclude that this situation compromises the independence of the staff member, but many firms have adopted the practice of not permitting any toothier professional staff to hold financial interests in their audit clients. . 57 Performance Principle: Evidence a. Sufficiency refers to the amount of evidence, which is the number of transactions or components of an account balance of class of transactions examined by the audit team. As it relates to evidence, the term appropriate refers to the quality of evidence, Appropriateness is affected by the information the evidence provides to the audit team (relevance) as well as the extent to which the audit team can trust the evidence (reliability). Relevance raters to the nature to information provided by the audit evidence (the assertion or assertions supported by the evidence). Reliability refers to the extent of trust the audit team can place in the evidence. Relevance and reliability both affect the appropriateness of audit evidence; as the relevance and reliability of evidence increases, the appropriateness of evidence increases. B. The five basic sources of evidence (from most reliable to least reliable) follow, The solution provides one example, but other possible answers would also be acceptable. I) (2) (3) (4) (5) The auditors direct, personal knowledge, such as physical observation of inventory counts. External documentary evidence, such as confirmations returned directly to auditors from one Of the clients banks. External-internal documentary evidence, such as a vendors invoice received by auditors from the client. Internal documentary evidence, such as an invoice repaper by the client for the sale of products or ser vices to one of its customers. Verbal evidence, such as client responses to auditors inquiries about potential litigation. As the entity internal control is more effective, auditors would assess lower levels of the risk of material misstatement. This would allow them to permit a higher level of detection risk. Which means that they could gather less sufficient and less appropriate evidence. In contrast, as the entitys internal control is less effective, auditors would assess higher levels of the risk of material misstatement. This would require auditors to control detection risk to lower levels, which means that they would be required to gather more sufficient and more appropriate evidence. . 61 Responsibilities and Performance Principles a. While auditors typically cannot influence the susceptibility Of accounts to misstatements or the effectiveness of the entity internal control (both of which comprise the risk of material misstatement), this risk needs to be considered in order to determine the nature, timing, and extent of substantive tests. This statement is correct; internal control is less effecti ve, auditors are required to gather more sufficient and ore appropriate evidence. However, in addition to the number of transactions and reliability of evidence, auditors should also consider the relevance of the evidence they gather and the extent to which that evidence supports the assertions of interest. Auditors are not required to provide absolute assurance as to the fairness of the financial statements, which is what is being suggested in this statement. It is true that a great deal of time and effort is necessary in an audit engagement, but auditors are required only to provide reasonable assurance with respect to the ability to detect material misstatements. This statement relates to the concept of materiality and is appropriate. However, it is important to note that the consideration to materiality in an audit is highly complex and requires an extremely high level of professional judgment. While physical inspection of the stock certificates provides more reliable evidence than confirming the certificates held with the custodian, it may not be necessary for auditors to conduct such an inspection. In many cases, a less reliable but still effective procedure such as confirmation with the custodian would be appropriate, Fundamental Principles (Comprehensive) a. This situation is related to the competence and capabilities element of the responsibilities principle, In this case, auditors can accept this engagement assuming that they take appropriate measures to obtain the knowledge necessary to perform the audit and understand important issues affecting this client. It is important to note that the existence of industry-specific accounting issues will require auditors to obtain the knowledge necessary to complete the engagement. This situation is related to the reporting principle, which addresses the conformity of the financial statements with GAP. If the client elects to treat these leases as operating leases in violation of GAP, auditors should issue either a qualified or adverse opinion, depending upon the materiality of the departure from GAP. This situation is related to the performance principle, Vichy indicates that the audit should be properly planned. In this case, auditors should evaluate whether the clients deadline will allow an audit to be properly planned and conducted according to generally accepted auditing standards. The fact that this would be an initial audit makes this possibility even more questionable than usual. This situation is elated to the performance principle, which requires auditors to obtain sufficient appropriate audit evidence. Given the low level Of control risk, auditors would then proceed to perform the necessary auditing procedures, which provide the basis for their opinion on the clients financial statements. In this case, confirming a smaller number of customer accounts would be appropriate. This situation is related to the responsibilities principle, which requires auditors to be independent. In this particular case, the fact that the husband of one of the partner is an officer of the prospective client would likely result in the rim declining this particular engagement because of a lack of independence. This situation is related to the reporting principle. Auditors should insist upon disclosure of the potential litigation and, if the client refuses, issue either a qualified opinion or adverse opinion, depending upon the materiality to the omission of the disclosures. In addition, the auditors report should provide information regarding the omitted disclosures. This situation is related to the performance principle, which requires auditors to assess the risk of material misstatement, which includes obtaining an understanding of the entity and its internal control Once this understanding has been obtained, auditors would then proceed to perform the necessary substantive audit procedures. This situation is related to the performance principle, which requires proper planning and supervision. An important element of supervision is critical review fork performed by persons at various levels within the firm. Because the supervisors review of the work performed by the assistant indicates that the work supports the opinion on the financial statements, no further actions are necessary _ Chapter 24 (Module C) C. 62 Liability to Clients a. B. Clients may bring suit against auditors for either breach of contract or tort actions. To bring suit against auditors, clients must ordinarily demonstrate: (1) (2) (3) (4) They suffered an economic loss Auditors did not perform in accordance with the terms of the contract (for breach of contract). Auditors failed to exercise the appropriate level of professional care (for tort actions). The breach Of contract or failure to exercise the appropriate level of professional care caused the loss. Auditors defenses against legal actions brought by their clients include: (1) (2) (3) Auditors exercised the appropriate level of professional care (tort) or performed he engagement in accordance with terms of the contract (breach of contract). The clients economic loss was caused by a factor other than auditors failure to exercise appropriate levels of professional care or breach of contract. Actions on the part of the client were, in part, responsible for the loss. The potential basis for legal action in each of these cases is as follows: Brown Company: Because the delay in completing the audit resulted in additional costs of financing, Browns legal action would be based on Thomas inability to complete the audit on a timely basis. Green Stores: Green Stores legal action old be based on Thomas failure to identify the embezzlement scheme during its audits of Green Stores financial statements. Green Stores would likely seek recovery of the $2 million in losses. Fuchsia, Inc: Fuchsias legal action would be based on any additional costs associated with changing auditors and any costs associated with delays in providing audited financial statements to its lenders as a result of the need to change auditors. Note to instructor: Depending upon the assumptions made by students, they may arrive at different conclusions with respect to Thomas liability to clients n some Of these scenarios. The key is that they considered the relevant facts and potential defenses that may either increase or decrease the likelihood of an unfavorable outcome to Thomas. Brown Company: It appears that Brown Companys most viable action for recovery will be alleging that it informed Thomas of the need to have the audit completed by a certain date and that failure to do so would constitute a breach of contract, There is no evidence that a substandard audit has been conducted or that Thomas did not exercise the appropriate level of professional care. In this case, the following are important incinerations: C] Was a deadline or other date explicitly communicated by Brown Company to Thomas or otherwise identified in the engagement letter? If no such date was communicated, or any deadline known by Thomas, it would not appear that Brown Company has a viable suit for breach of contract, Regardless of the response to the preceding point, did Brown Companys actions result in delays or otherwise affect Thomas ability to complete the engagement on a timely basis? If so, this might serve as a defense for Thomas in the form Of contributory negligence on the part of Brown Company. Green Stores: Green Stores would cost likely bring suit for tort liability, alleging that an audit conducted under generally accepted auditing standards would have revealed the existence of the embezzlement scheme and prevented the $2 million loss. In this case, the following are important considerations: Were Thomas audits conducted in accordance with generally accepted auditing standards? If so, Thomas would likely use the defense that it exercised appropriate levels of care during the engagement and emphasize that a GSM audit cannot be relied upon to detect all instances of fraud, Regardless of the response to in the preceding point, old Green Stores have taken actions (through strengthening internal controls or other) to create an environment that would have made the creation and execution of this embezzlement scheme more difficult?

Frankenstein support mockpersausive letter format essays

Frankenstein support mockpersausive letter format essays (Author's Note: This was a semi-creative project. We had to address the issues in a persuasive letter rather than a boring ol' report, so please become unconfused as far as the format..) Scientists are all too ready to lock themselves away with their research, unwilling - perhaps even incapable - of seeing the consequences of their actions. It is our duty as their educators to provide them with not only a means to gain knowledge but also insights into the society into which they will ultimately release their findings. Since none here are literary or English majors, it may seem difficult at first to integrate such needed sociological concerns into their current courses of study, so it is our duty to give them easily-reliable examples which parallel with their own course of study, examples that will And what better to illustrate and retain attention than a tragedy? I suggest that the Mary Shellys novel Frankenstein be included as a central text in the current Humanities courses required here. The reason Frankenstein may hold more relevance as part of the program than say, a classical Greek play, is the subject matter alone. Hopefully, the literary connections are more likely to be drawn, if we can appeal to the students interests as best as we can. Perhaps then they are more likely to believe that the humanities do have something to do with them. The specifics it also raises about ethics and responsibilities of science speak more than enough of the novels behalf.Many scientists in the far-reaching fields today may feel overwhelmed, perhaps even taking on a Gaudi-esque credo to their respective research. That Spanish architect is quoted as saying that he didnt have time to wonder, that he had to spend all of [his] time working. While this is a commendible work ethic, such a belief can lead scientists to bring the curse to mankind&q...

Does the jury system fits the Qatari legal system Research Paper

Does the jury system fits the Qatari legal system - Research Paper Example Qatari Legal System The Qatar Legal System, which is a unique one, is marked by the two unique features. Firstly, being a conservative Muslim country, Qatar’s legal system is based upon the Islamic Law, which is known as Sharia. Next, subsequent to the country’s independence in 1971, the civil court (Adlia Court) was formed, to address issues resulting from the end of the British control. (1) The legal scene of Qatar is in start contrast to that of the four neighboring Islamic societies: United Arab Emirates, Saudi Arabia, Kuwait and Bahrain. In these four zones, special courts or committees regulate the matters of non-Muslim citizens. But it Qatar, it is the aforementioned Adlia Court that is empowered to pass all laws and regulations governing people belonging to religions other than Islam. (1) For the duration of the preceding few centuries, Qatar’s legal system evolved through three phases and reached its present position. The following are the three patterns of law that had governed the three phases: tribal law, sharia law and modern law. During the phase of the tribal law, some of the judgments handed out were barbaric, to say the least. In that stage, the tribal laws and customs were enforced with utmost severity. Subsequently, there was the advent of the stage where, the Sharia, which is the divine revelation of the regulations to be followed, was adhered to. After that, the British ruled Qatar for the period 1916-1971, and during this time, their (British) laws were the ones that governed the country. And after end of the British regime, the Sharia Law regained its position of supremacy, in the country’s realm of Law. (1) It was almost at the time of independence that the revenue that Qatar derived from oil started to display a rapid growth, and thus paving the way for modernization. And along with this modernization came many new problems warranting immediate attention. As mentioned earlier, the Adlia Court came into being primarily with the objective of addressing these problems. (1) Absence of Jury It has been seen that the modern-day legal system of Qatar is the one that is based on Sharia, which is the word of God. Owing to that, the aspect of referring to previous cases, for arriving at the judgment is conspicuous by its absence in the nation’s legal scenario. To put it in other words, as the Sharia is the law given by the Almighty, there is no scope for both ambiguity and also seeking other sources for guidance, in legal matters. In Qatar Courts, the judge arrives at his decision, fully relying upon their knowledge of the Holy Shraia, and hence this judgment cannot be challenged. As it is the divine word that is the source of the country’s (Qatar) law, both the plaintiffs and defendants cannot use the services of lawyers. They (plaintiffs and defendants) are necessitated to directly present their respective arguments, on their own. (2) At this juncture, it needs to be noted that ju ry was not followed by Qatar, in any of the three stages of the legal system. The reason behind that is very simple to understand. When it is divine revelation that is the foundation on which the law rests, there is no scope for too many arguments in the courts. The word of God cannot be questioned. At this point of this write-up, it won’t be out of place in having a brief look at the jury system that is being followed in the United States. This would be of

Education and its Influence on Different Socio-economic Spheres Essay

Education and its Influence on Different Socio-economic Spheres - Essay Example In many societies, education is defined as a pillar of strength, alleviating the masses from ignorance and paving the way toward a bigger and brighter future. Education systems perform a fundamental role in the development of human attitudes and behavior. It directly affects several spheres of day-to-day living from health, gender and democracy to interpersonal relationships, environmentalism and nationality. Education and Health There is considerable evidence that education is strongly linked to health and to determinants of health such as healthy behaviour, risky contexts and preventative service use (Partnership for Child Development, 2013). However, education does not act in seclusion from other factors, such as income. Income is a notably significant factor that interacts in many essential ways with education, as an influencing factor on health. This makes it hard to assess their independent effects. However, empirical investigations often find the effect of education on health is at least as great as the effect of income. Education impacts on health in two ways; firstly through teaching that enables children to learn specifically about health (often known as skills-based health education) and secondly through the educational process as a whole which provides skills such as critical thinking and making choices that enable children to opt for healthy lifestyles (Partnership for Child Development, 2013). ... Certain differences between the two genders are biological; they arise from physical and other differences that are linked to the different genders. In most societies, men and women have different roles and statuses. It’s easy to draw connections between the behaviour of men and women, and the physical differences that we can observe. The conclusion can then be drawn that differences in behaviour can be attributed to physical differences between the two genders and that the differences in their social roles and positions grow out of their different patterns of behaviour, their abilities and limitations (Teachers Talking about Learning, 2002). However, upon review of biology, psychology, anthropology and education, we find that it’s very difficult to prove which behaviours in men and women arise from physical differences. Many differences, we find, could be produced by the different ways that men and women are brought up as children and arguably the education they receiv e. In relation to thinking and learning processes, and consequently the ability to learn, males and females are more alike than different. Education and Sex Evaluations of comprehensive sex education programs show that these programs can help youth delay onset of sexual activity, reduce the frequency of sexual activity, reduce number of sexual partners, and increase condom and contraceptive use. Importantly, the evidence shows youth who receive comprehensive sex education are not more likely to become sexually active, increase sexual activity, or experience negative sexual health outcomes. Effective programs exist for youth from a variety of racial, cultural, and socioeconomic backgrounds. Researchers studied the National Survey of

Personal Healthy Living Plan Essay Example for Free

Personal Healthy Living Plan Essay

The Chicken Incident :: Personal Narrative, Autobiographical Essay

The Chicken Incident Everyone has an extremely embarrassing experience, that seems horrifically terrible at the time, but upon reflection becomes a completely hilarious occurrence in their life. This episode can be anything from falling down the grand staircase in high school, to splattering a pan of chicken in the walk-in cooler at work. This is mine. I had been working for the Culver’s Franchise Association for virtually three years, in which my primary job was drive-thru and other â€Å"front house† positions. I occasionally worked in the kitchen, but not enough to know the entire swing of things that well. This particular night was a pretty ordinary night at the restaurant. I was situated on drive-thru, and was also scheduled to close that same position. As closing time rolled around I found myself bombarded with a plethora of tasks, and to accomplish them I needed to be able t! o access the sink. I walked over to the sink to find an enormous bucket filled to the brim with water and chicken. This bucket needed to be carried to the cooler for the night, but whoever left it there had forgotten about it and it remained in my sink. Well, instead of calling for my co-worker to carry the chicken to the cooler, I decided to take it upon myself and help them out. Looking back in hindsight, I now ask myself, â€Å"What wa s I thinking?† I hoisted the pail of chicken and water out of the sink and headed towards the cooler. As I approached the cooler I rested the bucket on a nearby shelf, and proceeded to pry open the heavy metal door. As the door opened I was greeted with a cool, clammy breeze. I entered the cooler and found that the floor had recently been mopped and was still quite damp. On approximately my third step into the cooler I felt my feet slide out from under me. In an effort to brace myself I dropped the bucket of chicken and began flailing my arms in an effort to grab on to anything in sight! I was now lying on the frozen floor saturated in chicken water, while there was an massive puddle of water around me with various pieces of chicken scattered throughout. I managed to peel myself up off the floor and prepared myself to face the management. As I crept to the front of the store, I found Frank, Bruce, Becki, and Jim standing in a huddle discussing the inventory they had been working on that night.

Student Collegiate Record System

CHAPTER I INTRODUCTION Background of the Study The Student Collegiate Record or SCR is playing an increasing role in the working stratagem of registrars. It enables them to hold and access the information of students like name, student number, date of birth, citizenship, gender, parents or guardian, occupation, permanent home address, schools graduated, course, year, subject, total number of units and final grade. The registrar records, edits and keeps all the information of old and new students thereby making the school's operations streamlined and effective.The existing SCR at AIE College International – Laoag Campus makes use of enrolment forms to obtain the necessary details from the enrollees. After which, the registrar records and saves these information in MS Excel. The registrar keeps each of the student’s records with a number attached (ex. IL-11-000478). The first two letters which is â€Å"IL† represents the AIE branch designation, the â€Å"11† numeric sign represents the year the student was enrolled and lastly â€Å"ex. 000478† represents the student number. Each student is only given one student number during the course of his education.The registrar then stores the hardcopy of files in bookshelves and the softcopy is kept in the computer. However, the registrar processes the information of the students individually so it takes a long period to finish all the papers. The registrar said that dealing with the student’s records manually is at times unmanageable because of the bulk of files to be checked one by one. The files’ security and confidentiality are also an issue since they are susceptible to access by unauthorized people and can be destroyed by unexpected circumstances.With this case, we proposed the â€Å"Registrar’s Student Collegiate System of AIE College International-Laoag Campus† to help the registrar minimize the time consumed in generating the records and information of the students. It will provide efficient enrollment process because it can track the subjects that the students have to take. It will be capable of storing, updating and securing the academic record of the students and through this, it will produce a more reliable and accurate students’ report. Statement of ObjectivesGeneral Objective To create a computerized system providing efficient enrollment process, accurate academic record maintenance and reporting, and sound student information and data management for students, faculty, and staff of the college. Specific Objectives ?To create a system that will accurately generate records such as student personal information, subjects to be taken and grade status of the students ? To come up with a computerized system that will reduce burden in tracking the students information ?To maintain a central system of complete educational records for the school ? To create quality Students' Permanent School Records ?To maintain and to safegua rd the confidentiality of Student's School Permanent Records Importance of the Study The results of the study on the computerized registrar’s student collegiate system are believed to benefit the following: Registrar – the study can help her work easier and faster in finding student’s record even if the student doesn’t know or remember his student number.She will be able to check student’s records and ensure that he/she has completed all of the requirements. Students – the study will provide them sound information about their school record Researchers – the researchers are benefited from this study because it will test their skills in making a system and provide them further insights about the effectiveness of the proposed registry system at their school Future Researchers – they may adopt ideas on how to build a system of another school or company Scope and DelimitationThe study will focus on the improvement and development of the registrar’s work to give accurate information of the students. It will lessen the errors that are provided by the hardcopies, and problems on editing the information of the students. This system will work easier and faster in looking or finding student’s record. This system can’t give the fees to be paid by the student. It is not capable of generating class schedule and the instructor that will handle the subject.It is intended to give the subjects to be taken, to check if the student passed or failed on his/her subjects and to show the final grade. Definition of Terms The following terms are defined for clarity and better understanding of this study. Bulk- it refers to all the records of students in a large quantity of hardcopies. Computerized – it refers to the use of computer to process one’s work easier. Files – compilation of documents