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UNIVERSITAS PADJADJARAN FAKULTAS EKONOMI DAN BISNIS

STUDIO KOMPUTER AKUNTANSI


Fakultas Ekonomi dan Bisnis Unpad
Jl.Raya Bandung KM 21 Sumedang, Hegarmanah, Jatinangor

Accounting Information System – Lab 5

Rules : Tugas dikerjakan masing-masing apabila terbukti melakukan kecurangan akan


diberikan sanksi yg ditetapkan oleh Teaching Asisstant yang bersangkutan. Soal
dikerjakan pada lembar jawaban yang disediakan oleh TA SKA, harap tidak lupa menulis
Nama, jadwal praktikum, jadwal kelas, No. modul, nama TA, dan nama Dosen pada
lembar jawaban.

Instructions :

1. Below, presented questions and problems regarding Revenue Cycle of AIS


2. Do all questions and problems carefully.
3. Write your Name, NPM, TA/Schedule, and Lecturer/Schedule respectively at your answer sheet.

I. Mix and Match

1. Packing Slip___ A A document no-tifying customers of the amount of a


sale and where to send payment.
2. Back Order___ B A legal contract that defines responsibility for goods
while they are in transit.
3. Sales Order___ C A budget that shows projected cash inflows and
outflows for a specified period.
4. Remittance List___ D The document created during sales order entry listing
the item numbers, quanities, prices and terms of the
sale.
5. Credit Memo___ E A document that lists the items and quantities ordered
and authorizing the inventory control function to
release that merchandise to the shipping departement.
6. Bill of Lading___ F A document approved by the credit manager,
authorizing the billing departement to credit a
Customer’s account.
7. Sales Invoice___ G The use of computerized communications and a
standard coding scheme to submit business
documents electronically in a format that can be
automatically processed by the recipient’s
8. Picking Ticket___ H A documents listing the quantity and description of
each item included in a shipment.

9. EDI (Electonic Data I A document authorizing the purchase or production of


Interchange)___ items that is created when there is insufficient
inventory to meet customer orders.
10. Cash Flow Budget___ J A document listing names and amounts of all
customer payments received in the mail.

©2019 Studio Komputer Akuntansi FEB Universitas Padjadjaran


UNIVERSITAS PADJADJARAN FAKULTAS EKONOMI DAN BISNIS

STUDIO KOMPUTER AKUNTANSI


Fakultas Ekonomi dan Bisnis Unpad
Jl.Raya Bandung KM 21 Sumedang, Hegarmanah, Jatinangor

II. Questions :

1. Explain the definition of these document:


- Bill of Lading - Customer Order
- Packing Slip - Invoice
- Sales Order

2. What kind of control that can be applied when faced with this following threat?
a. Goods Stealing
b. Mistake in shipping (exp: wrong address,quantity or product)
c. Run out of invemtory quantity

3. For the past 11 years,Chabelitta Swan has been an employee of the Flexible Electronical Supply
Store. Chabelitta is a very diligent employee who rarely calls in sick and staggers her vacation days
throughout the year so that no one else bogged down with her tasks for more that one day.
Flexible is a small store that employs only four people other than the owner.The owner and one of
the employees help customer with their electrical needs.One of the employees handles all
receiving,stocking,and shipping of merchandise.Another employee handles the
purchasing,payroll,general ledger,inventory,and AP functions. Chabelitta handles all of the point-
of-sales cash receives and prepares the daily deposits of the bussiness.Furthermore, Chabelitta
opens the mail and deposits all cash receipt (about 30% of the total daily receipt). Chabelitta also
keeps the AR records and bills the customer who purchase on credit.
Required:
Point out any control weaknesses use in the scenario. List some recommendations to remedy any
weaknesses you have found working under the constraint that no additional employees can’t be
hired.

4. Draw level 0 of data flow diagram sales order entry process and billing process!

5. Please describe the context diagram of the revenue cycle!

©2019 Studio Komputer Akuntansi FEB Universitas Padjadjaran