1.

Summary of the article

The purposes of the article/problem statement of the paper According to the author the main
purposes of the topic is explaining and describing the accounting information system and types
and its components. This article was written to elaborate the cash receipt system at Tenaga
Nasional Berhad (TNB), the largest electric utility company in Malaysia.
In articles review its possible to include the title of articles in the review therefore, the article is
titled as the cash receipt system at Tenaga Nasional Berhad (TNB), the largest electric utility
company in Malaysia.

General Objective of the article: - to elaborate the cash receipt system at Tenaga Nasional
Berhad (TNB), the largest electric utility company in Malaysia.
The author has a specific point of view on the Process of payment over the counter at TNB, and
the analysis of fields of data (Account Number Bill Amount Payment Method Receipt Number
) Involved for audit trails were explained briefly in the introduction part of the article.
The work contributes and relate to the overall topic of my course to explaining and describing the
accounting information system and types and its components.
Data used in this article are: - the authors used secondary source of data to analyses the
finding, And the secondary data collected like Account Number, Bill Amount, Payment Method,
Receipt Number.

The methods of data analysis: the author has implemented descriptive method of analysis
Major finding of the author: - The authors found that
 the Account numbers are created by TNB because it is easy to search for customer file
instead of using names.
 TNB would send billing statement to their customers for the services provided.
 Providing various payment methods help TNB to increase efficiency of operation and various
choice of making payment to customer
 TNB does not provide receipt when customer make payment, instead the receipt number are
printed on the billing statements.
The conclusion of the article: - The authors concluded the finding that TNB implement
accounting information system.
Recommendation: - The authors in this paper recommends that TNB must accounting
information system
4/Strength and weakness of the article
4.1. Strength of the article
Author describes the significant of the studies for different bodies such as the government,
individual and academician. Moreover the author also used very recent data for his paper
analysis and referring different researchers data done in the both developed and developing
countries to enhance his general understanding on his topic areas.

4.2. Weakness of the article

The author described the conclusion and recommendation one by one in the conclusion part bat
he separate the heading of conclusion and recommendation separately and at the sometime he is
not described his recommendation in the recommendation sub contents of the recommendation.