Successful Accounting Information System In A Small Local Accounting Practice Finance Essay

I am an proprietor of a little local accounting pattern with three CPAs ( including myself ) and an office director. A householder association dwelling of 150 householders has contracted my house for services. As a CPA house, our aim is to supply non-assurance services include charge, aggregations, payments, coverage, revenue enhancement, and advisory. .Currently, the householder association is in the procedure of unifying with four other householders association within the following six months increasing the householders to 650.

To hold a successful accounting information system many procedures and processs need to be considered and accounted for. In any accounting information system there are five constituents that either have a direct or indirect consequence on the accounting records. The constituents include ; ( 1 ) capturing accounting informations, ( 2 ) entering the accounting informations, ( 3 ) internal controls, ( 4 ) procedure, classify, summarize and consolidate the natural information, and ( 5 ) internal and external coverage. ( Turner & A ; Weckgenannt, 2009 ) . The first measure in the procedure was to input all the information into an accounting package database used at the office. I have created a record in the system for each householder that included their ; name, reference, and fee sum. The dues for each householder are $ 50 per month ( $ 150 per one-fourth ) . The measures will be mailed the first twenty-four hours of the last month of the one-fourth. Payment is due by the terminal of the one-fourth. Late fees are 1 percent per month of the unpaid balance. The plan assigns each householder an history figure. The system generates the monthly studies and quarterly bills. Automated agendas created to guarantee our records are accurate and complete. A charge study has been designed to maintain path of Billingss and cheques received from the householders with age coverage and past due balances. A look intoing history leger has besides been created to track the activity of the bank history every bit good as expense study for provider payments to maintain path of disbursals. Fiscal studies are generated on monthly and quarterly studies are pulled from the system to direction reappraisal and annual studies are used for revenue enhancement coverage, budgeting, investing and consultative intents.

In the strategy of things, holding merely 150 householders to account for in a manual procedure is quite clip consuming and mistakes can happen, particularly without increased internal controls. The machine-controlled procedure is a much better attack as I will sketch below. Of class, there are plans such as QuickBooks or Peachtree that provide stop user plans that are quite functional for this intent or type of concern – more so than making a system with Microsoft Office ( Excel/ Access ) . This is because the extent of the concern is non every bit complex as most of the big Big Four Corporations. The client will finally unify to increase their householders to a new sum of 650 occupants, in which a to the full manual procedure will non be effectual and efficient method due to the big count. This is to guarantee accurate informations entry to cut down mistakes, proper fiting paperss, authorised maps, unauthorzied entree, proper independent cheques and rapprochement by utilizing an machine-controlled system.

Batch Billing Process Using Sequential Files

The diagram in Exhibit 1 illustrates a charge system that uses batch processing and consecutive files. Disks are used as the physical storage medium.


The procedure begins with the reaching of a batch naming all places in the HOA from the calendar. The calendar would originate this procedure four times a twelvemonth, at the beginning of each one-fourth in order to direct out the quarterly itemized measure. The key stroke converts the calendar to magnetic media to bring forth a dealing file of all places.

Edit tally.

This plan validates minutess by proving each record for the being of clerical or logical mistakes. The edit plan allows alterations in ownership when places are bought and sold.

Sort Run.

At this point the listings of places are in no utile sequence. This plan will rearrange the place listing files by order of-HOUSE NUMBER.

Histories Receivables ( AR ) Update and Billing Run.

The AR update plan stations to AR by consecutive fiting the HOUSE NUMBER key in each HOA Dues record with the corresponding record in the AR subordinate maestro file. This process creates a new AR subordinate maestro file that incorporates all the alterations to homeowner histories that the dealing records affect. The procedure leaves the original AR subordinate maestro file complete and unchanged. This automatic backup characteristic is an advantage of the consecutive file processing.

To measure the householders quarterly, the update plan searches the charge day of the month field in the AR subordinate maestro file for the day of the months of January 1, April 1, July 1, and October 1 and prepares an itemized measure for all places in the HOA. The measure is so mailed to the householder.

Late Fees Update File.

This plan calculates the late fees ( 1 % per month of the unpaid balance ) , which are posted to the new AR file.

HOA Dues Journal File.

Each itemized measure processed is added to the HOA Dues Journal file. At the terminal of the tally, these are summarized and an entry is made to the diary verifier file to reflect entire HOA dues and entire additions to AR.

Sort and Cash Receipts Update Runs.

The processs are similar to those antecedently described.

General Ledger ( GL ) Update Run.

The consecutive files are typically updated in a separate end-of-day processs to update the general leger. The GL system accesses the diary verifier file, which is sorted by GL history figure and posted to a GL in a individual tally and new GL is created.

Coevals of Management Reports.

The end-of-day processs will besides bring forth a figure of direction studies. These studies include: entire dues collected and entire dues outstanding.

Collection/Cash Receipt Procedures

Get and unfastened mail.

Prepare remittal advice and sedimentation payment. One CPA would be assigned to acquire the mail from the P.O. Box that is merely used for AIS HOA. That CPA would give the mail to another CPA with administrative responsibilities who so marks the cheques “ For Deposit Only ” and reconciles the sum on each remittal advice with the corresponding cheque. The cheques so acquire recorded on the remittal list. As illustrated in Exhibit 2, three transcripts of the remittal lists are made. The original is sent with the cheques to the record and sedimentation cheques map. The first transcript goes with the remittal advices to the update AR map. The 2nd goes to a rapprochement undertaking.

Record and Deposit Checks.

Another CPA verifies the truth and completeness of the cheques against the remittal list. The CPA records the cheques in the hard currency grosss diary. He/she will fix a bank sedimentation faux pas demoing the sum of the twenty-four hours ‘s grosss and forwards this along with the cheques to the bank. Upon sedimentation of the financess, the bank Teller validates the sedimentation faux pas and returns it to the company for rapprochement. The CPA would sum up the diary entries and direct the undermentioned diary voucher entry to the general leger map.

Update Histories Receivable.

The remittal advices are used to post to the householder ‘s histories in the AR subordinate leger. Sporadically, the alterations in history balances will be summarized and forwarded to the general leger map.

Update General Ledger.

Upon reception of the diary verifier and the history sum-up, the general leger map reconciles the figures, station to the hard currency and AR control histories, and files the diary verifier.

Reconcile Cash Receipts and Deposits.

Sporadically a CPA non involved with the hard currency gross processs would accommodate hard currency grosss by comparing the undermentioned paperss: a transcript of the prelist, sedimentation faux pass received from the bank and related diary verifiers.

Control Points in the System

Specific internal controls have been put in topographic point to minimise associated hazards.

Transaction Authorization.

Ensures merely valid minutess are processed. The remittal list provides a agency for verifying that client cheques and remittal advices match in sum. If a cheque is losing it would be detected when the batch is reconciled with the prelist.

Segregation of Duties.

Ensures that no individual person or section processes a dealing in its entireness. The CPA who prepares the remittal advice and sedimentation faux pas would non be able to both record and lodge the cheques. Besides, this ensures confirmation on many degrees. Segregation of these responsibilities lessens the opportunities of mistakes and unethical behaviour


Since there are merely four employees in this CPA house, it can be hard to accomplish an equal separation of maps. To counterbalance, supervising becomes a agencies of control. It can besides guarantee that responsibilities are decently segregated. The CPA who gets the mail from the P.O. Box would be supervised to do certain that the mail does n’t acquire lost or misplaced. The deterrent consequence of supervising can supply an effectual preventative control.

Accounting Records.

The CPA ‘s beginning paperss, diaries, and legers form an audit trail that allows independent hearers to follow minutess through assorted phases of processing. This is an of import operational characteristic of well-designed accounting systems.

Access Controls.

Access controls prevent and observe unauthorised and illegal entree to the house ‘s assets. Examples would be lodging hard currency daily in the bank, utilizing a safe or dark sedimentation box for hard currency, and locking hard currency shortss and safes in the hard currency grosss section. Security IT controls have been put in topographic point by utilizing watchword protected plans and files every bit good as dependable firewalls.

Independent Verification.

Confirmation of the truth and completeness of undertakings that other maps in the procedure are perform. This would imply confirmation of information in the history receivable with the general leger.

Manual Payments/ Cash Distribution Procedures

Cash expense systems use histories collectible, hard currency expense, and general leger sections in a consecutive procedure to bring forth payments for providers, such as lawn care, rubbish remotion company, revenue enhancements, postages, supplies, and, etc.

Each twenty-four hours the histories collectible ( AP ) file is reviewed for points due. Those points are sent to the hard currency expense section. The hard currency expense section so reviews these points for completeness and truth. Once all the information is confirmed, a three-part cheque is prepared and a record of all the informations on the cheque is registered in the system. The cheques are so signed by the authorised supervisor. The existent cheque is sent to the provider. The diary verifier is sent back to AP along with the transcript of the cheque for registering intent. Last, a sum-up of the entries are made to the cheque registry and are so sent to journal verifier to the general leger.

Upon reception of the diary verifier, the AP section removes all liability from the points due and files the verifier to the closed verifier file. Finally, one time the procedure has been completed, the AP sum-up is generated and is sent to the general leger section.

Upon reception of the AP sum-up and information based on the diary verifier, the general leger control histories are updated and so filed in the maestro file. See Exhibit 3.

Fiscal Reporting Procedure: See Exhibit 4

Capture the dealing. This can be the reception of a payment or devising of a payment.

Record in particular diaries. Each dealing is entered in the diary.

Post to subordinate leger. The inside informations of each dealing are posted to the affected subordinate histories.

Post to general leger. Periodically journal verifiers, sum uping the entries made to the particular diaries and subordinate legers, are prepared and posted to the general leger histories.

Fix the unadjusted test balance. At the terminal of the accounting period, the stoping balance of each history in the general leger is placed in a worksheet and evaluated in entire for debt-credit equality.

Make seting entries. Adjusting entries are made to the worksheet to rectify mistakes and to reflect live minutess during the period, such as supplies expense.

Journalize and station adjusting entries. Journal verifier for the adjusting entries are prepared and posted to the appropriate histories in the general leger.

Fix the adjusted test balance. A test balance is prepared, which contains all the entries that should be reflected in the fiscal statements.

Fix the fiscal statements. The balance sheet, income statement, and statement of hard currency flows are prepared utilizing the adjusted test balance.

Journalize and post the shutting entries.

Fix the post-closing test balance.

Since fiscal coverage is done sporadically, the CPA has established it as a batch procedure.

Controling the Financial Reporting System

Legislations such as the Sarbanes-Oxley act necessitate direction design and execution of controls over the fiscal coverage procedure.

Transaction Authorization. The diary verifier is the papers that authorizes an entry to the general leger and should be decently authorized by responsible directors.

Segregation of Duties. Persons with entree authorization to general leger histories should non fix journal verifiers or have record maintaining duty for particular diaries or subordinate legers.

Access Controls. Unauthorized entree to the general leger histories can consequences in mistakes, fraud, and deceits in fiscal statements. Limit database entree to merely authorised forces.

Accounting Records. Good record maintaining means a good audit trail.


State and federal incomes revenue enhancement will be filed and processed by the CPA. The inputs would be the beginning paperss such as involvement earned statement from Bankss and etc. ; coevalss of income revenue enhancement returns will be done utilizing TurboTax. There will be multiple transcripts made of the revenue enhancement returns. One traveling to the province and federal authorities, another to the CPA file, and the HOA will besides acquire a transcript.

Monthly Procedure

There are many things that need to be done on a monthly footing. Multiple internal studies are generated by the CPAs to supervise and guarantee truth. A receivables study is ran from the accounting system and reconciled with the charge bills to guarantee there is nil missed. The system will so publish out statements on unpaid histories which include the late fees. These statements get recorded in the charge agenda and so mailed out to the householders by the Office director. The look intoing history registry will be reconciled with the bank statement by CPA3, cut downing the possibilities of invalid payments, extra payments, or wrong sums.

Quarterly Procedure

On a quarterly footing besides get offing out the measures, quarterly studies will be ran and used by CPA3 to bring forth external studies such as an income statement that will be supplied to the president of the householders association. At that clip any budgeting, buying or investing advisory will be given to the householders association based on their one-fourth ‘s consequences. Besides any required quarterly revenue enhancement payments will be made to the federal and province authoritiess.


The HOA budget should incorporate a narrative explaining how financess and assets will be used and a description of the expected fiscal consequences of the householders ‘ association activities. The assets should be valued with every cost. This budget should be a quantitative look of a proposed program of action by the Association Board for a specific period and used as an assistance to organize what needs to be done to put to death the program. The budget should include fiscal and non-financial facets of the proposed program. The fiscal budget will be usage to mensurate the HOA outlooks sing their income, hard currency flows, and fiscal place for every one-fourth on a annual footing. Underliing these fiscal budgets are non-financial budgets such as the figure of houses to measure for compulsory dues, figure of voluntaries in the subcommittees, figure of services provided, and levy appraisals and mulcts imposed.

The first measure in making the maestro budget for the HOA will be to incorporate their strategic programs and operating programs. The HOA will necessitate to reply inquiries such as: What are the aims of the association based on a quarterly and annual footing? How will they pull off to keep appropriate fees and still continue the community clean and secured? Will the services and goods remain the same or will they increase due to alterations in the economic system? Determine what organisational and fiscal constructions serve them best? Last but non least, figure out what are the hazards and chances of alternate schemes, and make alternate programs in instance the proposed program fails to keep community common countries and comfortss.

After all these factors have been identified, we will continue to developing the operating budget in the undermentioned stairss:

Concentrating on the job and uncertainnesss – Identify a scheme and construct a budget to accomplish a 10 % net income growing, this will be used for investing and as a buffer to hold sufficient financess to follow with duties without the demand to increase compulsory fees.

Research – how much money was spent on comfortss and common countries over the past twelvemonth? Where were the excess financess, if any, invested?

Prognosis disbursals – How much will the services and goods addition due to the alterations in the economic system? How will they be able to roll up excess money with the demand to incur excess cost of addition dues?

Choice best alternate.

Implement the determinations, evaluate public presentation and larn – How good did the Association invest the excess financess? How good did direction perform? How much did services and good addition or lessening throughout the budgeted twelvemonth? Finally, conclude if the budget was up to par with anticipations.

Types of budgets:

Grosss Budget

The grosss budget is normally the starting point for the operating budget. The grosss budget will dwell of all the dues collected and the excess financess collected from the extracurricular activities from the pool and clubhouse plus the return on any investings.

Cash budget

This is the agenda of expected hard currency grosss and expense. It predicts the effects of the hard currency place at the given degree of operations. This hard currency budget is presented quarterly or monthly and sometimes daily, to demo the impact of hard currency flows. The hard currency budget will assist the HOA to avoid unneeded idle hard currency and unexpected hard currency lacks. The hard currency budget will maintain money in line in respects to hard currency available for demands ( before any funding ) , hard currency expense, funding effects and stoping hard currency balances. It will finally assist us make an income statement for the Association.

Event Management Budget

A budget and be aftering tool to help in ciphering and run intoing the costs associated with a concern or societal event. This budget is a cardinal tool that enables the event manager to foretell with sensible truth whether the event will ensue in a net income, a loss or will break-even. This budget can be used as a pricing tool for the pool and clubhouse parties.

Buying & A ; Investing

As we all know, HOAs are responsible for keeping common countries clean and for maintaining a healthy and unafraid environment for their occupants. The disbursals associated with these activities are incurred throughout the twelvemonth. Examples of such disbursals are, but non limited to:

Expenses related to set uping and roll uping care fees needed to run vicinity operations

Community landscaping care costs

Recreational installations care costs

Events or vicinity maps infinite lease, etc.

Security commissariats disbursals

Street care costs

Expenses related to enforcement of title limitations including, but non limited to, exterior place care, commercial usage of belongingss, control of rubbish and blight

CPA house payments

Costss associated with publishing monthly newssheet

In visible radiation of the many disbursals that an HOA can be faced with, it can be good for the organisation to see an investing scheme to increase the value for the members and to supply extra financess in instance of unexpected disbursals. The disbursals above are the grounds the HOA will necessitate to put in order to roll up excess financess aside from compulsory fees. HOA can get down off by puting in recreational countries such a hoops and tennis tribunals, pool, and a clubhouse. The pool and clubhouse are possible utile investing instruments to roll up excess financess all twelvemonth about. For illustration, HOA can lease the pool for pool parties in the summer and the clubhouse for particular occasions all twelvemonth about, for an low-cost fee to the party contriver. The rental income can so be invested in Money Market histories such as Cadmium ‘s or Certificate of Deposits, where a certain sum of money is put into an history with an involvement rate compounded to six months or a twelvemonth. This is a safe manner to put for this type of association because the promissory note issued by the bank will hold a adulthood day of the month when the money can be collected. This signifier of investing is by and large considered less hazardous than puting in the stock market, due to the uncertainness in that type of investing. It is besides the type of investing recommended for shorter term investings. Another safe manner to put is buying fixed rate bonds, which is a long term debt paper that carries a preset involvement rate with a adulthood day of the month. Another bond that can be considered is the municipal bond. These are bonds whose involvement income is exempt from federal income revenue enhancement and in many instances province and local revenue enhancements every bit good. The lone down autumn with this bond is that the payout sum will be much smaller than from any regular bond. But it ‘s considered a safe investing for the short tally.

As an surrogate program if the above investings are non pursued, we can ever imply what is called particular appraisals depending on what we can make within our legal power and does non go against the jurisprudence. Let ‘s see an addition of a 5 % or less of the entire appraisal of the Association ‘s one-year budget, presuming the budget is $ 500,000. If there are 150 units in the Association with $ 500,000 one-year operating budget the HOA proposed addition would potentially bring forth an extra $ 25,000 annually. The addition per family will be around $ 167.00 ( $ 25,000/150= 166.66 ) for the twelvemonth. This money can be used as a backup in instance of an exigency was to happen such as a natural catastrophe. If we follow one or two of the above suggestions, the Association will be in good form financially in order to follow with their needed responsibilities every bit good as maintaining their renters happy.

Turning Business ( Make or Buy )

There is ever room for betterment at any phase of a concern. As the company grows with more clients and employees it will be of import to continually scrutinize the procedures. What works now may non be what will work in the hereafter. Computerizing and automatizing all of its procedures will work out some of the turning strivings that will certainly be meeting. For illustration, with a larger figure of minutess it will do the slightly manual look intoing history procedure impossible to maintain up with every bit good as fiscal statements and revenue enhancement readyings. Cost benefit analysis will hold to be looked at and evaluated to see what alterations make sense to do.

Using QuickBooks or Peachtree is a good package to use. Peachtree Quantum is best for midsized concerns that need support for a big sum of client informations. Although with lone 150 members within the association, it will turn to 500 more following twelvemonth and so forth in old ages to come. “ Businesss can purchase a bundle to accommodate their peculiar size, at a cost runing from $ 4,450 for 10 users to $ 13,150 for 40 users ” ( Goh, 2010 ) . I have used Peachtree rather frequently in my calling and like this system better than QuickBooks. It will simplify certain undertakings such as invoicing, client gross revenues, purchase orders, general leger undertaking, aged payables and more. It offers customizable study, easy to utilize spreadsheet and revenue enhancement readying AIDSs, online banking integrating, paysheet capablenesss, and let multiple users. This package will work good with other package plans, every bit good, if and when the concern wants to spread out and turn. Peach tree can manage more minutess at the same time, which will rush up productiveness in the workplace. At this clip, this package with 150 householders will work merely all right and will still be able to integrate all the above system demands and procedure that I have mentioned above.

Challenges to Automation

The ends of an Accounting Information System is to advance a “ painless ” effectual and efficient transition from a manual accounting system to an machine-controlled one ; to establish rigorous accounting controls on system input and careful monitoring of system end product ; to supply seasonably ongoing systems and accounting support and, to alleviate a major disposal load of the concern proprietor by supplying him or her with the tools necessary to do the proper concern determinations.

Automation can be rather disputing but it does offer many more advantages than disadvantages. First, allow me discourse the challenge and disadvantages involved with mechanization. First challenge is to guarantee good trained forces. In order to put in an effectual accounting information system, will necessitate that well trained forces to prosecute to pull off the different stages of the accounting system. They have to cognize what to make in a given point in clip and be able to force the right button. Once data been input into the system, automatically the end product are obtained therefore the informations being input demands to be validated for truth and completeness. Otherwise, the consequence would be ‘garage in garage out. ‘ This can ensue in accounting mistakes, describing mistakes, errors that can ensue in bad managerial determinations. Each staff should cognize the current system and how it should be used to its full potency. Computerized accounting systems are non wholly error-free. Computers are apt to inaccurately enter minutess and/or fail to enter minutess. It is non uncommon for computerized accounting systems to enter minutess in wrong histories, make multiple records of a dealing or enter wrong information in the recognition and debit parts of a dealing. These mistakes can be reduced and/or eliminated by manual cheques of all recorded transactional informations. Other disadvantages are power failure, computing machine viruses and hackers are the built-in jobs of utilizing computerized systems. Besides, accounting system non decently set up to run into the demand of the concern due to severely programmed or inappropriate package or hardware or forces jobs can do more mayhem. Last, the danger of computing machine fraud if proper degree of control and security whether internal and external are non decently been instituted. Installing control systems in the informations aggregation phase every bit good as processing phase. This is to guarantee informations required for treating are from mistakes that can ensue in faulty processing or information. The full system should be guarded against system menaces, such as set up security controls to forestall unauthorised entree, changing, and deleting, perverting informations. Failure to do backup can do loss of informations. Developing an accounting information systems takes a great attempt to acquire it right. The chief aim for planing an effectual information system is that it is able to supply simple, relevant, seasonably and dependable information to people who need to move on it more expeditiously. These people might be direction or stockholders or other interested parties such as organisations that provide accounting inadvertence.

Although, it has challenges, I think the advantage of traveling computerized machine-controlled procedure is much better. Therefore, automatizing the finance and accounting system ensures accurate computation and analyses for the organisation. The Numberss generated by the machine-controlled system will assist with better direction of the fiscal procedure and grosss. The benefits of automatizing the finance and accounting sections related to the handling of informations are listed:

Helps accomplish a high grade of truth and unity. By utilizing concern package you are guaranting a more accurate and efficient accounting rhythm. Where antecedently, errors could be made by manual procedures, accounting package reduces these mathematical mistakes. It does n’t let for input of wrong informations such as credit-debit errors, and it automates posters to assorted legers and diaries, virtually doing informations capturing errors obsolete.

Ensures timely handiness of paperss and studies. You can run a assortment of studies. Post sums to assorted histories and update balances. Preparation of your fiscal statements is merely a mouse chink off.

Ensures an addition in labour efficiency. Bookkeeping package is able to run studies much faster than manual accounting systems. Accommodating your histories is speedy and easy: As you input assorted minutess, your package will automatically draw this information through to the relevant legers and diaries. Your balances are besides updated automatically.

Facilitates increased client service

Helps achieve competitory advantage

Assemble fiscal informations in easy to analyse formats enabling the concern proprietor to do better determinations for concern control and profitableness. Want to cognize where every cent goes without holding to delve for hours through your fiscal books? Accounting package offers you the advantage of sing your records at merely the chink of a mouse

Create dependable “ audit trails ” to maintain audit fees to a lower limit and facilitate revenue enhancement planning and revenue enhancement return readying.

Fix your concern for growing by increasing efficiency.

Provide important cost nest eggs by cut downing clerical clip and making more direction clip.

As mentioned, the advantages of mechanization will greatly outweigh the challenges.


It is necessary to keep these strong controls to continue a healthy work environment. The chiseled procedures encourage ethical behaviour within the company. When planing and implementing it is of import non to overlook all facets ; input, end products, and controls including both manual and machine-controlled 1s.


AIS Homeowners Association

Balance Sheet

As of 7/31/2010

Current Assetss


$ 58,544.02


$ 13,867.34

Junior-grade Cash

$ 350.11

Appraisal Receivables

$ 67,242.38

Late Fee Receivables

$ 1,444.36

Legal Fees Receivables

$ 11,290.18

Interest Receivable

$ 81.83

Prepaid insurance

$ 36,188.61

prepaid other

$ 195.78

Subtotal Current Assetss

$ 189,204.61

Depreciable Assetss

$ –

Subtotal depreciable assets

$ –

Entire Assetss

$ 189,204.61

Current Liabilitiess

Histories Collectible

$ 11,759.46

Tax Collectible

$ 56.21

Accrued Wagess

$ 751.20

Employer FICA Payable

$ 57.46

Prepaid Appraisals

$ 14,641.86

Subtotal Current Liabilitiess

$ 27,266.19


Diversion Facility

$ 11,104.66

Concrete Sidewalk

$ 51,700.19


$ 1,465.97


$ 38,927.35

Retained Net incomes

$ 48,552.21

Net Income / Loss

$ 10,188.04

Subtotal Equity

$ 161,938.42

Other Appendix Files ( Part 2 )

See Other Attached file for Exhibits 1 thru 4 and sample signifiers, statements, and studies. I could non suit landscape orientation without altering the full paper to the same format on this file, as I am non really adept with MS Word. Therefore, I created another word file with landscape orientation format for the remainder of the appendix information.

July 27, 2017