Tugas Kelompok Pertemuan 12.

Soal 1.
Buku B – Ian Gray Chapter 7 – Systems Work : Basic Idea 1.
1. Case 7.1.
2. Case 7.2.
3. Case 7.3.
4. Case 7.5.
5. Case 7.6.
Soal 2.
Berikut adalah salah saji yang terjadi di Laporan Keuangan Tahun 2019 dari PT Makmur Jaya di Jakarta
yang bergerak dalam Bidang Usaha Retail Trading dan Grosir Komidity Keperluan Rumah Tangga.
1. Pada Faktur Penjualan (Sale Invoice) digunakan harga yang salah untuk menagih pengiriman
kepada Pelanggan / Customer, karena harga yang salah itu dimasukkan kedalam fifle untuk
harga di Komputer.
2. Sebuah Faktur Vendor dibayar 2 (dua) kali untuk pengiriman yang sama. Pembayaran kedua
terjadi karena vendor mengirimkan salinan Faktur asli 2 minggu setelah pembayaran jatuh
tempo.
3. Pada hari terakhir tahun berjalan, Daging Sapi 1 (satu) Truk penuh sudah disisihkan untuk
dikirim, tetapi karena ada maslah teknis akhirnya tidak jadi dikirim. Karena masih ada di
perusahaan, Daging Sapi tadi dhitung lagi sebagi persediaan. Dokumen pengiriman (Shipping
Document) tertanggal hari terakhir tahun berjalan, sehingga juga dimasukkan sebagai penjualan
tahun berjalan.
4. Pada Faktur (Invoice) vendor telah dibayar walaupun tidak ada barang yang diterima . Aplikasi
perangkat lunak Isoftware) untuk Utsng Usaha (Account Payble) tidask mengharuskan
dimasukkannya dalam Laporan Penerimaan Barang yang ada sebelum pembayaran dapat
dilakukan.
5. Karyawan / Petugas di Bagaian Penerimaan Barang menyisihkan sejumlah (dua potong)
potongan Daging Sapi untuk dipakai sendiri. Ketika pengiriman Daging Sapi dari Supplier
diterima, Bagian Penerimaan Barang mengisi Laporan Penerimaan dan menyerahkan laporan
itu kepada Bagian Akuntansi sejumlah barang yang benar-benar diterima. Pada saat itu, dua
potong Daging Sapi ditaruh dalam Mobil Pick Up Kryawan dan bukan disimpan dalam Gudang
Persediaan perusahaan.
Saudara sebagai Ahli di bidang Audit dimunta :
1. Untuk setiap salah sajiidentifikasi satu atau lebih jenis pengedalian yang tidak ada / tidak
semstinya.
2. Untuk setiap salah saji, identifikasi tujuan audityang berhubungan dengan transaksi yang b elum
terjadi / selesai.
3. Untuk setiap salah saji sarankan pengendalian untuk mengkoreksi ketidak tepatan / defiensi
yang terjadi.

===SELAMAT BEKERJA===.
1. The incorrect price was used on sales invoices for billing shipments to customers because
the wrong price was entered in the computer master file of prices.
a) Adequate documents
and records and independent checks on
performance. Information processing controls

b) Transactions are stated

at the correct amounts.

c) Batch controls on input

of price changes and independent check of all changes to the master file of prices.
Can design software to require verification of
price changes before changes are processed.

2. A vendor's invoice was paid twice for the same shipment. The second payment arose
because the vendor sent a duplicate copy of the original two weeks after the payment was
due.
a)Adequate documents and records

b) Recorded transactions exist.

c) 1) Require that payments only be made on

original invoices.
2) Require a receiving report be attached to the vendor's invoice before a payment is
made

3. On the last day of the year, a truckload of beef was set aside for shipment but wasn't
shipped. Because it was still on hand the inventory was counted. The shipping document
was dated the last day of the year, so it was also included as a current-year sale.

a. Adequate documents and records, and

independent checks on performance

b) Transactions are recorded on the correct dates

c) Carefully coordinate the physical count of

inventory on the last da
y of the year with the
recording of sales to make certain counted
inventory has not been billed and billed
inventory has not been counted.
4. A vendor invoice was paid even though no inventory was ever received. The accounts
payable software application doesn't require the input of a valid receiving report number
before payment can be made.
a. Proper authorisation of transactions and adequate documents and
records.

b. Recorded transactions exist.

c. Include a control in the accounts payable

software that requires the input of a valid receiving report number before the software
will process a payment on an accounts payable.

5. Employees in the receiving department took sides of beef for their personal use. When a
shipment of meat was received, the receiving department filled out a receiving report and
forwarded it to the accounting department for the amount of goods actually received. At
that time, two sides of beef were put in an employee's truck rather than in the storage
freezer.
a. Adequate documents and records, physical control over assets and records, and
independent checks on performance.

b) Recorded transactions
exist

c) 1) Fence in the physical

facilities and prohibit employees from parking inside the fencing.
2) Require the accounting department to
maintain perpetual inventory records and take
physical counts of actual sides of beef
periodically.

https://quizlet.com/44702410/acct3101l7-flash-cards/