Pertemuan 15,16,17
1. How, in your words, would you define the purchasing process ?
2. What primary functions does the purchasing process perform ?
3. What are the fundamental responsibilities or each position : Receiving Supervisor,
Purchasing Manager and Buyer ?
4. What is the difference between a purchase requisition and a purchase order ?
5. Identify the department or functional area that creates each of the following
source documents :
a. Purchase requisition
b. Purchase order
c. Receiving report
6. Identify for a traditional purchasing process the source document(s) used to
update the purchases journal.
7. List all the accounting records updated in a traditional purchasing system to
record a liability.
8. Explain what triggers or authorizes each of the following event within an
purchasing process :
a. Request Goods / Services
b. Approve Purchase
c. Purchase Goods / Services
d. Receive Goods / Services
9. A receiving department clerk at your company is dating a customer order clerk.
Often, the customer order clerk likes to take long lunches and forwards her calls
to the receiving department clerk. The receiving department clerk only has access
to the purchase order system, so he inputs the forwarded orders using the purchase
order screen. When the customer order clerk returns, the receiving clerk reads her
the information, and then deletes the purchase orders.
a. Identify potential business even risks.
b. Identify potential information processing risks.