Professional Documents
Culture Documents
Questions:
1. What are the internal control procedures for purchasing accompanied in storing and
issuing materials?
2. Where does a material ledger card used for?
3. Why is it important to have a material requisition before issuing materials from the
storeroom?
4. Do principles of internal control need to reflect in the procedures of storing and issuing
materials?
5. Give some basic concepts to be followed by manufacturing companies in storing and
issuing raw materials.
2. Indirect materials that cannot be charged to a specific job are posted from the materials
requisition to the
a. Materials ledger card
b. Departmental overhead analysis sheet
c. Bin tag
d. Receiving report
4. The person who is responsible for the protection of the materials in the storeroom, and
for identification of the materials is the
a. Storeroom clerk
b. Receiving clerk
c. Storeroom supervisor
d. Purchasing agent
5. Materials return to storeroom are recorded in the following documents, except
a. Bin tag
b. Returned materials report
c. Materials ledger card
d. Purchase order
7. After recording the materials requisition in the materials requisition journal, the cost
clerk post the data from the requisitions to the material section of the
a. Departmental overhead analysis sheet
b. Bin tag
c. Job cost sheet
d. Materials ledger card
9. The person who is responsible of recording the requisition in the materials ledger card is
the
a. Storeroom supervisor
b. Storeroom clerk
c. Purchasing agent
d. Accounting clerk