Chapter 5 Exercise 2

Danh sách nhóm:

STT MSSV Họ và Tên Ghi chú

1 51800747 Đoàn Nguyễn Văn Hậu a,b

2 51800137 Nguyễn Xuân Toàn E,f

3 51800098 Lê Trọng Phúc G,h
4 51800484 Phạm Ngọc Thăng C,d
Chapter 5 Exercise 2 Solution
Sự kiện Thông tin Sự giàu có của công Nghĩa vụ của Công ty Nghĩa vụ của Người ngoài
ty cuộc

Check credit limit None new. No change. See if line of credit devoted to See if customer debt to
customer has been exceeded. company exceeds line of
credit.

Record sales order Item, Item Qty, Price, Increase accounts receivable, Company obliged to ship Outsider obliged to pay for
Discount, Update Credit increase sales (revenue). goods. goods, once received.

Schedule production Inventory Amt, Item No change Allocate resources to No change

Qty, Prod Time/Item, production
Avail Time, Priority

Order raw materials Raw Mat Qty, Cost No change No change Vendor must ship goods to
company.

Raw materials received and Raw Mat Item, Qty Rec, Increase materials inventory Record obligation to pay
stored Inventory, Raw Mat but record an obligation to vendor.
Cost pay vendor.

Produce goods, set aside for Raw Mat, Inventory Decrease raw materials (used Reserve goods for customer. No change.
shipment in production) increase
finished goods.
Schedule delivery, put goods Date, shipping Doc, Invoice Record physical movement of Un-reserve goods in system. No change.
on truck with invoice goods internally.

Accounting notified of Inventory, Acct Rec Reduce inventory on hand. No change. No change.
shipment Increase cost of inventory
sold.

Customer sends in payment, Credit Limit, Acct Rec, Increase cash, decrease No change. Obligation to pay is
recorded in Accounting Cash receivable from customer. discharged (reduced to 0).