FACULTY OF ACCOUNTANCY

AC 220
BACHELOR OF ACCOUNTANCY

GROUP ASSIGNMENT
INTEGRATED CASED STUDY

MAF680

CASE 2 : CHICKEN RUN

Prepared by: -

Prepared for:

Madam Indarawati
 CASE STUDY 2 : CHICKEN RUN

SCENE 1 - Couples meet CAE

SCENE 2 - CAE giving task to auditors (short VT, explosion gimic)
SCENE 3 - Employees were late (time sheet)
SCENE 4 - Payment day (kotak harta karun)
SCENE 5 - A/C Receivables (otp)
SCENE 6 - Audit

List of actor and actresses:-

Name : Role as : Designation :

1 - Muhammad Izham En.Zayed Director of Delima

2 - Nurul Amalina Pn. Hashimah Director of Delima/
/ timesheet En. Zayeds wife
3 - Nurul Izzah Auditor 1 Auditor of
4 - Nur Adleena Auditor 2 Auditor of
5 - Noor Asmiera Emiena CAE CAE of
6 - Shahira Cik Amy Finance Executive
7 - Natasya Haifa P. Ramlee
8 - Norseha Pirate
9 - Mastura Pirate
10 - Hayatie Nasuha Pirate
11 - Nabihah Pirate
12 - Kamarul Hisyam Invoice
13 - Farah Wahida Story teller -
SCENE 1 : SUBMISSION OF REPORT

List of Actor : Mohammad Idzham bin Kamaruddin (En.Selamat)

Aziani Binti Samadi ( Ms. Choi )
Nor Azzian Binti Ayob( En. Kassim )
Norazlina Binti Mohd Sibi(Pn.Azura )

(From his room, En. Selamat called his assistant En. Kassim to discuss about
the company Debtors Aging Report as at 31 dec 2012)

En Selamat : Kassim , could you come to my room now. I need to discuss with
you.

En Kassim : Yes boss, I am coming.

(Kassim knock the door and enter the room after get permission from En.
Selamat)

En Selamat : Kassim, I want you to prepare the Debtors Aging Report as at 31 dec
2012.
En Kassim : Ok boss, when you need it?

En Selamat : As soon as possible. I have a board meeting somewhere around next

week, but the actual date is not confirmed yet .

En Kassim : Ok boss, I will make an immediate action to your request.

( One week later,Kassim passed 3 consecutive years of Performance Analysis

Report to Pn. Azura)

En Kassim : Hi..Azura, this is Performance Analysis Report for the past 3

years..I think, it can help you a lot

Pn. Azura : Thank you En. Kassim.

SCENE 2 AT PANTRY

List of Actor : Aziani Binti Samadi ( Ms. Choi ))

Norazlina Binti Mohd Sibi(Pn.Azura )

(Having lunch at office pantry)

Ms. Choi :What you have for your lunch today Azura?

Pn.Azura : Chicken curry and rice. My husband wants to eat chicken curry and
asked me to cook for him. So I tapau one for him and one for me.

Ms. Choi :Oh..ok Can I have some?

Pn. Azura :Yes, please..but it is a little bit spicy.(..give a smile face to Ms.Choi)

Ms. Choi :It is Ok..i love spicy food..ErmmAzuraI have something to tell you.
Its about Cold Gold Sdn Bhd. Actually I am worried about their
account.
As you know, they are our major customer but their credit limit had
gone into its level.

Pn.Azura :Yes Ms. Choi, I noticed and also concerned about it.

Maybe it was timely to send reminders to our customer with

outstanding balances in respect of their accounts.

Next month the auditor is coming. It is important for me to keep the

books in order. Otherwise, I might face difficulties in answering the
Auditors.

Ms.Choi :Yes Azura, you must prepare for auditors visit in the following month.
And I have to tell En. Selamat. He must not let us to continue supply
products to the company.

Pn.Azura : What do you mean Ms.Choi?

Ms.Choi : I get information from marketing department that En.Selamat instructs

them to supply the product continuouslyBut he knows that we are
suffering loss because of that.
Pn.Azura : I think you better inform En.Selamat immediately.

Ms.Choi : Yesyou are right.

(A few weeks later after reminder been forwarded to customer for their
outstanding balances, Pn. Azura had prepared and submitted a report based
on customers responses to the Credit Controller and highlighted the finding
to en Kassim also)

Pn Azura :This is the Report that I have done based on the Debtors responses
of their outstanding balances. We had forwarded an outstanding
balances reminder to our customer a few weeks ago and the responses
are very good and positive.
Ms. Choi :OkGood AzuraLet me seeI think everything is in order. We have
all the records and the name. We can give to the auditor later.

(On the next day, Ms. Choi presented the report to En. Selamat. In the meeting,
she had reveal the real situation of which involving the Major customer of the
company)
SCENE 3 CUSTOMER COMPLAINT

List of actor : Sofiana Binti Osman ( Siva)

: Aziani Binti Samadi ( Ms. Choi )
: Nor Azzian Binti Ayob ( En. Kassim )

(Siva, one of the small debtors came to EPM office )

Siva : Good morning Madam I want to ask about my bill. I do not understand
Why it still outstanding because I already paid. How your staff do their
work. This really makes me angry. I dont care.! I want to see your
manager now! Otherwise I will make a police report against this matter.

Ms Choi : Sir, Please do not get angry Let me see

Sothis statement show that you still have an outstandingWe get
this amount from our system so I think it should be no mistake with
statement.

Siva : Cheh! Porrdahhh You are saying that your system is right and I am
wrong. Excuse me. I came here last month and paid my bill to your
staff. His name is En. Munir if I am not mistaken. I have the receipt
here as proof, how come you say like this. I cannot stand anymore.
Where is your manager? I want to see him now or else I will make
noise because I really not satisfied with this matter.

Ms Choi : OkI am getting confused right now...From our record, we did not
received any payment from you until now.

Siva :Please dont waste my time. Call your manager now!~I want to see
him.

Ms Choi : Ok.ok..Please cool down Sir. I think the manager might be busy right
now. Give me one minute. Let me check whether the Manager is
available or not.

( Ms. Choi makes a phone call to En. Kassim and story about the
situation that she is facing at the moment)
 Hello..En.Kasimsomeone wants to see you.

(In En. Kassim Room)

En Kassim :Hello.. Mr. Siva is it? Have a seat please..Ok tell me what is your
problem.

Siva :Now you listen to me. I had cleared my entire outstanding bill last
month. I came to your office and paid to your officer by cash. If I am
not mistaken his name is En. Munir. He gave me this receipt. Two
weeks ago I received a statement showing that my account is still
outstanding. What the hell is that? I paid already. Aiyooo...

En Kassim :Ok Mr. Siva...I will settle your problem as soon as possible.

Siva :Huh! You better make sure there is no more outstanding bill in my
account. I pay a lot, and I dont care! I dont want to pay the
outstanding twice. Or else I will make a police report because of fraud
and manipulation.

En Kassim : Cool down Mr. Siva...I make a promise to look into it

SCENE 4 AT CLUB HOUSE

List of Actor : Mohammad Idzham bin Kamaruddin (En.Selamat)

Nor Azzian Binti Ayob( En. Kassim)
Ruzanna Binti Razuan ( En. Azman)

(En. Selamat accompanied by En. Kassim meet his best friend Azman who is
the Executive Director of Cold Gold Sdn Bhd and also major customer of EPM
to discuss about their outstanding account and also to seek for a better
solution)

En Selamat : Azman, you have to help me on this. I have no idea on how to

answer to my board. You know, how the board is going to
respond when they know about this.

Azman : Selamat.how long we have been friend. Tell me what can I

do for you?

En Selamat : It is related to your company debt. Now things are not in good
shape. Our cash flow for operating is not sufficient to cater the
increase of others cost. Especially the overhead cost.

Azman : So..that why .ehhhmmmm Selamat , is not that I purposely

delay you payment, but you nowI need to use it for election
first.as you can see , currently I am shortlist to be contest in
the general electionThat is what Dato tell me..

En Kassim : Politics is politic,but this is businessyou need to help us on

this. Later on we can help you. Running as the candidate
requires further supportespecially not easy to get vote
nowadays.(HAHAHA).
SCENE 5 AFTER THE BOARD MEETING

List of Actor : Mohammad Idzham bin Kamaruddin (En.Selamat)

Aziani Binti Samadi ( Ms. Choi )
Nor Azzian Binti Ayob( En. Kassim )
Norazlina Binti Mohd Sibi (Pn.Azura )

(After the Board meeting, En. Selamat has make an announcement to all the
staffs based on the Board Paper)
En Kassim : Attention everyone, please be quiet.

En Selamat : Assalamualaikum( Peace be upon you) everyoneand good

morning

Everyone :Waalaikummussalam(same to you)

En Selamat : I would like to thanks to all of you and I have good news to share with
you. We have manage to collect the amount owing from En Azman
company and credit to En Kassim for follow up and follow through and
the commitment, integrity and excellent teamwork shown by the
account and credit controller that manage to save our company before
it became liquidation bungkuss..

En Kassim : Thank you en Selamat , and there is 1 more thing en Selamat.how

about the board meeting that days. Any bonus or special increment
???????

En Selamat : YeahI forgot,.the board has agreed to provide all of you with 2
months bonus.and we all can go for family outing in Australia.dont
worry all are sponsored .so , once again thank you and hopefully we
can improve and eliminate the mistake in the future. So thank you .

Everyone : Thank you boss.

(Everybody shake hand with each other and the meeting is over
with everybody showing a happy smile on their face.)