13.

a. A purchasing agent orders materials from a supplier that he partially owns.

1. They should do the segregation of duties, so there are someone who check the supplier
information so it cant be happen
2. Using the reverse auction so the purchasing agent cant order directly from a supplier
that he partially owns.

b. Receiving-dock personnel steal inventory and then claim the inventory was sent to the
warehouse.
1. they must count all deliveries and record counts on a receiving report.
2. use the blank PO copy so the warehouse clerk will count it properly
3. using cctv to control the inventory

c. An unordered supply of laser printer paper delivered to the office is accepted and paid for
because the “price is right.” After jamming all of the laser printers, however, it becomes
obvious that the “bargain” paper is of inferior quality.

1. they need to verify to the boss about the order

2. before accept the printer they should see the purchase order, did they purchase it or
not

3. The problem here is that office employees are seldom trained about proper procedures
for receiving, because it is assumed that all goods are delivered only to the warehouse.
Office employees, like receiving employees, need to be trained not to accept deliveries
unless they can verify the existence of an approved purchase order for those goods.

d. The company fails to take advantage of a 1% discount for promptly paying a vendor
invoice.

1. File invoices by discount date

2. create a memo or a reminder

e. A company is late in paying a particular invoice. Consequently, a second invoice is sent,

which crosses the first invoice’s payment in the mail. The second invoice is submitted for
processing and also paid.
1. Change the status of the invoice and its supporting records from "pending" to "paid"
after payment is made
 2. create a memo or a reminder

f. Inventory records show that an adequate supply of copy paper should be in stock, but none
is available on the supply shelf.

1. they should count their inventory frequenly

2. they can use RFID so they can track the inventory

g. The inventory records are incorrectly updated when a receiving-dock employee enters the
wrong product number at the terminal.

1. they can use RFID so it automatically recorded by the system

2. they can use barcode when receive the goods so it will reduce mistakes

h. A clerical employee obtains a blank check and writes a large amount payable to a fictitious
company. The employee then cashes the check.

1. the company should save the unused blank check in a save place
2. the company need to do the access control so the employee cant use the check
3. segregate the duties between the person who write the amount and person who
approve it

i. A fictitious invoice is received and a check is issued to pay for goods that were never
ordered or delivered.
1. Segregate duties by having the person signing checks be different from the person
authorizing disbursements and preparing checks
2. they need to make sure about the invoice by asking the purchasing department
3. the company need to put it in the system so they only need to see the purchase history
from the system

j. The petty cash custodian confesses to having “borrowed” $12,000 over the last five years.
1. Create a petty cash imprest fund and only replenish it based on receipts documenting
how the funds were used
2. Conduct periodic surprise counts of petty cash on hand to verify that the total of cash
plus receipts equals the fund amount.
k. A purchasing agent adds a new record to the supplier master file. The company does not
exist. Subsequently, the purchasing agent submits invoices from the fake company for
various cleaning services. The invoices are paid.
1. there must be a supervision to monitor the employee
2. maybe they need to segregate the duties, between the purchasing agent and the
account receivable department
3. the company need to find out about the companies profile so this threat will not
happen

l. A clerk affixes a price tag intended for a low-end flat panel TV to a top-of-the-line model.
The clerk’s friend then purchases that item, which the clerk scans at the checkout counter.
1. Segregate duties by not letting stocking clerks work as cashiers
2. using cctv or camera to control the employee

13.2

1. d,e Bill of materials

2. f Operation list
3. l Master production schedule
4. h,o Lean manufacturing
5. b,c,g Production order
6. m,l Material Requisition
7. g,b,c Move ticket
8. h,i,j,o Job-time ticket
9. k,q Job-order costing
10. h,i,o,p Cost driver
11. a throughput.
12. n Computer-integrated manufacturing
 ACCOUNTING INFORMATION SYSTEM I
INTERNATIONAL CLASS B
WEDNESDAY 07.30-10.00
Mr. James Situmorang Drs., Ak., MBA., MM., CA.

ASSIGNTMENT

VINCENT ALVIN VALERIAN

201850062