Accounting Information System
Yakin Sama Sdn. Bhd is a company dealing with building material. Since the recent previous years the company suffered huge loss and experienced shortage in their cash flow. Results from the investigation conducted showed that certain cash collected is not deposited into the bank accounts, credit notes issued without authorization, payments simply issue to suppliers and etc. Beside that staffs are in conflict with one into each other due to unstandardized salary scheme. Bagi menyelesaikan masalah dan ketaksekataan tersebut, anda sebagai akauntan yang baru dilantik telah menyediakan tugasan kerja kepada empat akaun eksekutif syarikat seperti yang tersenarai di bawah ini:- In order to solve the above mentioned problems and irregularities, you as the newly appointed accountant have assigned duties to all its four accounts executive as listed below:- Nama /Name Duti/Duty Adam (akaun eksekutif account executive) Memasukkan jualan untuk akaun penghutang sahaja. Key in sales for debtors accounts only Selepas Tidak dibenarkan/Not dil After Being allowed Memasukkan penerimaan Disah dan bayaran, nota kredit, dilulus oleh diskaun dibenarkan dan pengurus melihat Laporan jualan. Kewangan. Verified and To key in payment received, approved by the credit notes, discount sales manager. allowed and view the Financial Reports. Bala (akaun eksekutif/ account executive) Memasukkan belian untuk akaun pemuitang sahaja. Key in purchases for creditors accounts only. Disah dan dilulus oleh pengurus pembelian Verified and approved by the purchasing manager. Memasukkan pembayaran yang dibuat, nota debit, diskaun diterima dan melihat Laporan Kewangan. To key in payment made, debit notes discount received and view the Financial Reports. Suzie (akaun eksekutif/ account executive) Diluluskan oleh akauntan. Approved by the accountant. Memasukkan mana-mana transaksi lain dan melihat Laporan Kewangan. To key in any others transactions and view the Financial Reports. Memasukkan pembayaran yang diterima dari penghutang dan pembayaran kepada pembekal dan lain-lain perbelanjaan kecuali gaji, EPF dan SOCSO Key in payments received from debtors and payments to suppliers and other expenses except Salary, EPF and SOCSO Memasukkan semua lain-lain bil pelbelanjaan. Key in all the other expenses bills. Dillah (akaun eksekutif/ account executive) Disah dan Memasukkan gaji, EPF, dilulus oleh SOCSO dan melihat akauntan. Laporan Kewangan. Verified and Key in Salary, EPF SOCSO approved by the and view the Financial accountant. Reports. Disah oleh Nil. pengarah Tiada Verified by the Director Akauntan/Accountant Memasukkan gaji, EPF dan SOCSO. Key in the Salary, EPF and SOCSO What documents are being verified and approved by the relevant department heads in respect to all of the above transaction? (10 markah/marks) Identify the types of data that might be entered by account executive concerning with the verified and approved documents. (10 markah/marks) Nyatakan dua (2) prosidur kawalan dalaman yang boleh diambil untuk tindakan pengesahan dan kelulusan dan terangkan dengan ringkas bagaimana prosidur kawalan dalaman ini memberi manfaat kepada syarikat. State two (2) internal control procedures that can be taken for the verification and approval actions and briefly explain how the internal controls procedures benefit the company
