MODULE ASSIGNMENT

Accounting Information System II

EXCELLENT CLASS ECONOMIC FACULTY TRISAKTI UNIVERSITY 2012

BACKGROUND
The economy is an important factor for the growth of a country. Economic developments in the company's activities also led to more diverse and also make increasing competition, both within and outside the company. Intense competition, especially among companies with each other, make each company must provide the best service and also meet the needs of consumers.

PT Indomarco Prismatama
PT Indomarco Prismatama was established in Jakarta in 1988, is engaged in retail trade by opening stores throughout Indonesia named Indomaret. Indomaret a mini-network that provides basic needs and daily necessities. In 1997 the company introduced and developed in an attempt to mini-franchise system. Vision Motto : national asset in the form of retail franchise networks that excel in global competition : easy and efficient

Companys Organizational Structure

PRESIDENT DIRECTOR
OPERATION DIRECTOR Reg. I Senior Reg. II Senior FINANCE DIRECTOR Finance & Adm Senior Manager FRANCHISE & HRD DIRECTOR Franchise & Dev. Senior Manager INTERNAL DIRECTOR Internal Audit Senior MERCHANDISING DIRECTOR Merchandising Senior

Finance Manager
Accounting Manager Taxation Manager IT Manager

HRD & GA Senior Manager

Location Senior

Marketing

Expenditure CYCLE OF PT Indomarco Prismatama

This analysis aims to see how the procedure / steps of companys purchases merchandise

a. The process of purchasing merchandise at this company can start with the process request merchandise from stores Indomaret b. checks the stock of goods in the warehouse by the branch office Indomarco c. Branch offices NT will then send to the central office Indomarco Merchandising. d. will process Merchandising PB is to be a Purchase Order (PO) e. PO will be sent to the Supplier , and also sent to the branch / warehouse / store, the finance and accounting

f. Once the Supplier receives PO from the Merchandising Indomarco Center, then Supplier shall prepare the ordered items and will send it to Indomarcos warehouse center / branch or direct to stores PB. g. When it comes to warehouse / shop supplier will carry PO invoices and proof of the Merchandising, to be compared with PB from warehouse / branch / store and PO of Merchandising. h. If all goods shipped in accordance with the order then the Warehouse / Shop will create a proof of receipt of goods. And the proof will be sent to the Merchandising, Accounting, and Finance

i.

Merchandising section will also match between the PO, invoice and receipt from the supplier of goods from warehouse / store in order if the order is correct according to the demand for goods. j. The accounting department will check the PO, invoice and receipt from the supplier of goods from warehouse / store in order to make the accounting for such transactions. k. Finance Section will also check the PO, invoice and receipt from the supplier of goods from warehouse / store in order to make payment against the debt on the purchase order and see the balance due.

Internal Control
1. 2. 3. 4. 5. 6. 7. 8. Merchandise purchasing functions are independent Merchandising is not contained on the purchase of a written procedure Purchases can only be done by one party (merchandising) Letter always purchase authorized by the competent authority, that is Director / Manager of Merchandising Merchandising section before negotiating, always ask for a letter of offer price to the supplier in advance The purchasing department is always trying to get a rebate from the supplier In the process of purchasing goods request must be made (PB) of store / branch / warehouse to the Merchandising center Purchase of such merchandise is in conformity with the Economic Order Quantity (EOQ)

9. 10. 11. 12. 13. 14.

Parts warehouse and the purchase is always co-operated Provision of special warehouses for storing goods that have been damaged In each form there is a purchase order number and the letters had been authorized by the competent authority. Warehouses that have been provided by Indomarco really meet the quality standards of quality The existence of good cooperation between the Merchandising, Warehouse, Accounting, and Finance The use of computerized systems in purchasing this system and a reliable staff