Nama: _________________________________ NPM : _________________________________ MULTIPLE CHOICE: 1. Information that originates from events occuring at lowel levels in organization and report them to people at higher levels: a. Top-down information flow b. bottom-up information flow c. performance information d. budgeting information 2. Information that originates from events occuring at higher levels in organization and report them to people at lower levels: a. Top-down information flow b. bottom-up information flow c. performance information d. budgeting information 3. Which document often accompanies merchandise shipped to a customer? a. picking ticket b. packing list c. credit memo d. sales order 4. Which document is used to authorize the release of merchandise from inventory control (warehouse) to shipping? a. picking ticket b. packing list c. shipping order d. sales invoice 5. For good internal control, who should approve credit memos? a. credit manager b. sales manager c. billing manager d. controller 6. In the revenue cycle, before a shipping notice is prepared, the shipping department personnel should match the inventory received from the warehouse to details from ____ a. picking tickets and bill of lading b. sales order and bill of lading. c. sales order and material requirements d. picking ticket and sales order.
7. The cashier deposits checks in the bank for Vertz Corporation and also prepares payments to vendors. Of the following, who is best to reconcile the bank statement to Vertz's records? a. Internal auditor b. Purchasing c. External auditor d. Cashier 8. When a customer places an order (on account) for a certain product, what should be done before the order is checked for inventory availability? a. The customer's available credit should be checked. b. The sales order should be created and written to a file. c. Shipping should be notified of an order in process. d. A picking list should be generated for the warehouse. 9. This document is a legal contract with third party that defines responsibility for goods that are in transit. a. packing slip b. bill of lading c. picking list d. back order 10. Two documents usually accompany goods shipped to a customer. What are the two documents? a. a bill of lading and an invoice b. a packing list and a bill of lading c. an invoice and a packing list d. an invoice and a sales order 11. What is the basic document created in the billing process? a. bill of lading b. sales order c. packing list d. sales invoice 12. In a revenue cycle with proper controls, the ________ who reports to the ________, is not involved in any cash handling activities. a. accounts receivable clerk; treasurer b. accounts receivable clerk; controller c. cashier; controller d. cashier; treasurer 13. Which of the following inventory control methods is most likely to be used for a product for which sales can be reliably forecast? a. JIT b. EOQ c. MRP d. ABC 14. Which of the following inventory control methods that seeks to minimize the sum of ordering, carrying, and stockout costs? a. JIT b. EOQ c. MRP d. ABC 15. Which document is used to establish a contract for the purchase of goods or services from a supplier? a. vendor invoice b. purchase requisition c. purchase order d. disbursement voucher
16. Which document is used to record adjustments to accounts payable based on the return of unacceptable inventory to the supplier? a. receiving report b. credit memo c. debit memo d. purchase order 17. Which document lists the components needed to manufacture a specific product? a. operations list b. master production schedule c. bill of materials d. production order 18. The production cycle document that specifies the quantity of each product to be produced and when production should begin is the ____: a. bill of materials. b. bill of lading. c. master production schedule. d. operations list 19. Overproduction or underproduction can be a threat to an organization. To which process or activity does this threat relate? a. planning and scheduling b. production operations c. cost accounting d. product design 20.________ are incurred to ensure that products will be created without defects. a. External failure costs b. Inspection costs c. Internal failure costs d. Prevention costs 21. The cost of a product liability claim can be classified as a(n) _____ a. prevention cost. b. inspection cost. c. internal failure cost. d. external failure cost. 22. Sally Maclin owns and operates a bakery store. She maintains a file that lists the sequence of procedures required to make each of her famous cakes and cookies. These instructions are examples of a(an)______: a. bill of materials. b. operations list. c. production order. d. materials requisition. 23. Sally Maclin owns and operates a bakery store. Each morning she prepares a list that describes the quantity and variety of cakes and cookies that will be prepared during the day. This list is an example of a(an) _______: a. bill of materials. b. operations list. c. production order. d. materials requisition.
24. Sally Maclin owns and operates a bakery store. Each afternoon, she prepares a shopping list that describes the quantity and variety of ingredients that she will purchase in the evening from a local food wholesaler. The shopping list is an example of a(an) _____: a. bill of materials. b. operations list. c. production order. d. materials requisition. 25. Which item below is NOT considered a major input to the general ledger and reporting system? a. summary entries from the major subsystems b. reports from managers c. adjusting entries d. financing and investing activities 26. Communications technology and the Internet can be used to reduce the time and costs involved in disseminating financial statement information. The ideal solution to solve these problems and efficiently transmit financial information via the Internet is to use a. HTML b. XML c. TXT d. XBRL 27. An unhappy customer just returned $50 of the items he purchased yesterday when he charged the goods to the company’s store credit card. Which special journal would the company use to record this transaction? a. sales journal b. purchases journal c. cash receipts journal d. cash disbursements journal e. general journal 28. A customer just charged $150 of merchandise using MasterCard. Which special journal would the company use to record this transaction? a. sales journal b. purchases journal c. cash receipts journal d. cash disbursements journal e. general journal DRAG AND DROP: 29. Tentukan department/unit mana yang mempersiapkan dan yang menerima setiap dokumen dibawah ini: Disiapkan Oleh: Diterima Oleh: a. Bank statement _______ _______ b. Purchase Order _______ _______ c. Job tickets _______ _______
30. List the REVENUE cycle activities in order: 1. 2. 3. 4. 31. List the EXPENDITURE cycle activities in order: 1. 2. 3. 4. 32. List the GENERAL LEDGER AND REPORTING cycle activities in order: 1. 2. 3. 4. MATCHING: Tentukan unsur pengendalian intern yang mana yang diterapkan perusahaan berdasarkan kegiatan-kegiatan berikut ini: 33. Surat permintaan pembelian harus disetujui oleh pihak yang berwenang. Pemisahan Tugas 34. Jumlah kas yang diterima harus segera disetor ke bank atau awal hari kerja berikutnya. Otorisasi yang memadai 35. Penjualan kredit dicatat berdasarkan faktur penjualan didukung laporan pengiriman barang. Kelengkapam dokumen dan 36. Fungsi penagihan harus membubuhkan catatan tanda tangan pada faktur penjualan 37. Berkurangnya piutang karena penghapusan piutang dicatat berdasarkan bukti memorial Pengecekan fisik atas kekayaan 38. Supervisor harus melakukan pengecekan cash register yang sudah dikerjakan kasir. 39. Bagian Order penjualan harus terpisah dari bagian pemberi kredit. Pengecekan Kinerja Karyawan 40. Persediaan bahan baku disimpan dalam gudang terkunci.
DROPDOWN: Lincoln Company memiliki saldo piutang dagang sebesar $ 11,000 pada tgl 01 Januari 2012. Buku pembantu piutang ada 3 rekening yaitu: Nathan Company- saldo $ 4,000; Fillion Company - saldo $ 2,500; dan Lassak Company. Selama bulan Januari, terjadi transaksi yang berkaitan dengan piutang: Penjualan kredit Penerimaan Kas Retur Penjualan Nathan Company $ 9,000 $ 8,000 $ -0- Fillion Company 7,000 2,500 3,000 Lassak Company 8,500 9,000 -0- Pertanyaan: 41. Berapa Saldo rekening buku pembantu piutang untuk Lassak Company pada tgl 1 Januari? _______ 42. Berapa Saldo rekening piutang dagang pada tgl 31 Januari? ____________ 43. Berapa Saldo rekening buku pembantu piutang dagang pada tgl 31 Januari untuk: a. Nathan Company? __________ b. Fillion Company? __________ c. Lassak Company? __________ 44. Transaksi retur penjualan dicatat pada _____________ General Ledger and Reporting Cycle An organization has multiple transactions in a day. Every transaction must be recorded in accounting systems applicationj. These recording are then posted in respective accounts called ledger. A Ledger is the entire group of accounts maintained by a company. Companies may use various kinds of ledgers. 45. A __________________ contains all the asset, liability, owner’s equity, revenue, and expense accounts. 46. Examples of ________________________accounts include individual creditor accounts, individual debtor accounts, individual bank accounts. 47. The general ledger account that summarizes a subsidiary ledger's account balances is called a ________________ 48. Transactions that appear in the ______________ are subsequently posted in general ledger accounts. 49. All of account balances in general ledger will be posted to __________________. 50. General ledger will form the basis for preparation of _________________. ==============================