Monday, 15 December 2014

Secercah Inspirashit buat anak AI 13

Civic Pacum Parabellum
Assalaamu alaikum.


"Halo adik-adik!. Apa kabar?" (#sok tua, kalimat itu bukan gue banget. Lebih cocok buat Rohmat ama Zain. Duo Syaikh Marbot Andalusia).

Gimana nih kabar tugas Accounting Information System? udah belum? Kalau sudah, ya udah. Keluar dari samudra gue sekarang juga!. Atau masih ada yang bingung? Linglung? Sampai-sampai air mata mengalir lewat hidung?. Tenang-tenang, anda sedang beruntung. Karena pada postingan kali ini gue bakal ngasi kunci jawabannya. APAAA? KUNCI JAWABANNYA.

Sebenarnya sih kunci jawabannya bisa aja gue share lewat email ataupun media lainnya. Tapi berhubung angka statistik pengunjung lagi sepi bulan ini, makanya gue upload aja di Samudra ini. Opurtunis sih emang. Apa boleh buat? tai kambing sudah bulat. So welcome to my Ocean!. Semoga anda terinspirashit dengan segala compa-compa di dalamnya. Hahahaha (#tawa jahat).
Just Cekidot!

Problem


            O’Brien Corporation is a midsize, privately owned, industrial instrument manufacturer supplying precision equipment to manufacturers in the Midwest. The corporation is 10 years old and uses an integrated ERP system. The administrative offices are located in a downtown building and the production, shipping, and receiving departments are housed in a renovated warehouse a few blocks away.

Customers place orders on the company’s website, by fax, or by telephone. All sales are on credit, FOB destination. During the past year sales have increased dramatically, but 15% of credit sales have had to written off as uncollectible, including several large online orders to first-time customers who denied ordering or receiving the merchandise.

Customer orders are picked and sent to the warehouse, where they are placed near the loading dock in alphabetical sequence by customer name. The loading dock is used both for outgoing shipments to customers and to receive incoming deliveries. There are ten to twenty incoming deliveries every day, from a variety of sources.

The increased volume of sales has resulted in a number of errors in which customers were sent the wrong items. There have also been some delays in shipping because items that supposedly were in stock could not be found in the warehouse. Although a perpetual inventory is maintained, there has not been a physical count of inventory for two years. When an item is missing, the warehouse staff writes the information down in log book. Once a week, the warehouse staff uses the log book to update the inventory records.

The system is configured to prepare the sales invoice only after shipping employees enter the actual quantities sent to a customer, thereby ensuring that customers are billed only for items actually sent and not for anything on back order.


Identify at least three weaknesses in O’Brien Corporation’s revenue cycle activities. Describe the problem resulting from each weakness. Recommend control procedures that should be added to the system to correct the weakness.  
                                                                                    (CMA Examination, adapted)


Solution



Weaknesses and Potential Problem(s)

  Recommendation(s) to Correct Weaknesses

1. Orders from new customers do not require any form of validation, resulting in several large shipments being sent and never paid for.
Require digital signatures on all online orders from new customers.
Require a written customer purchase order as confirmation of telephone and fax orders.
2. Customer credit histories are not checked before approving orders, resulting in excessive uncollectible accounts.
Customers’ credit should be checked and no sales should be made to those that do not meet credit standards.
3. Outgoing shipments are placed near the loading dock door without any physical security. The loading dock is also used to receive incoming deliveries. This increases the risk of theft, which may account for the unexplained shortages in inventory.
Separate the shipping and receiving docks.
Physically restrict access to the loading dock area where customer orders are placed.
4. Physical counts of inventory are not made at least annually. This probably accounts for the inaccuracies in the perpetual inventory records and may also prevent timely detection of theft.
Physical counts of inventory should be made at least once a year.
Inventory records discrepancies should be corrected and investigated.
5. Shipments are not reconciled to sales orders, resulting in sending customers the wrong items.
The system should be configured to match shipping information to sales orders and alert the shipping employees of any discrepancies.
6. The perpetual inventory records are only updated weekly. This contributes to the unanticipated shortages that result in delays in filling customer orders.
The warehouse staff should enter information about shortages as soon as they are discovered.


Sedikit catatan, Jawaban ini adalah hasil copas dari solusi manual yang dikirim oleh penerbit. Copas tanpa modifikasi dapat menimbulkan kecurigaan oleh dosen. Jadi silahkan berinovasi sesuka hati. Asalkan jangan jatuh hati (uhuk uhuk #kode).

Udah dulu yah, kunci jawaban chapter 12 yang lengkap insyaallah akan saya share dilain waktu. Lagi laper soalnya. pengen makan cap cay yang deket hotel Haris itu loh (#Bodoamat).

Yakin Usaha Sampai. Wassalam.


Buat Pak Sulhani, Maaf telah meminjam status sebagai Kepala Prodi agar bisa mengakses Solusi Manual di situs Penerbit. Gomenasaaaiiix & Arigattoooxx. Semoga jadi amal Jariah Bapak. HIhihiii.
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