4/23/24, 6:57 PM Kuis Esay - Pokok Bahasan 9: Attempt review

Question 1

Complete

Marked out of 100.00

Kerjakan kuis berikut ini:

Tuliskan B jika menurut Anda, kalimat berikut ini Benar dan S jika Salah dan jelaskan alasannya.

1. Dalam suatu perusahaan industri, persediaan terdiri atas barang dalam proses dan barang jadi (…)

2. Kesalahan dalam menentukan persediaan pada akhir periode akan mengakibatkan kesalahan dalam
perhitungan harga pokok penjualan dan laba perusahaan hanya untuk periode tersebut (…)

3. Consignment-out merupakan bagian dari persediaan suatu perusahaan, sedangkan consignment in bukan
merupakan persediaan perusahaan (…)

4. Salah satu tujuan pemeriksaan persediaan adalah untuk memeriksa apakah persediaan yang tercantum di
neraca betul-betul ada dan dimiliki oleh perusahaan pada tanggal neraca (…)

5. Salah satu ciri dari internal control yang baik atas persediaan adalah digunakannya sistem anggaran (budget)
untuk pembelian, produksi, penjualan dan penerimaan serta pengeluaran kas (…)

6. Untuk memeriksa kewajaran kewajaran unit cost dari raw material, work in process dan finished goods, auditor
harus melakukan tes atas supplier invoice . (…)

7. Perpectual system biasanya digunakan pada perusahaan yang jenis persediaannya banyak tetapi nilai
persediaan per unitnya kecil (…)

8. Jika perusahaan menggunakan standard cost, seluruh variance yang timbul harus dibebankan ke harga pokok
penjualan. (…)

9. Salah satu bentuk window dressing yang biasa dilakukan perusahaan adalah mencatat sales
commitment sebagai penjualan, walaupun penyerahan barang baru dilakukan di periode berikutnya. (…)

10. Dalam menentukan jumlah persediaan per tanggal neraca, auditor tidak perlu memperhatikan apakah syarat
pengiriman barang FOB shipping point atau destination point. (…)

Esay:

11. Jelaskan bagaimanakah prosedur analitis untuk saldo persediaan?

12. Apakah yg dimaksud dg observasi fisik persediaan?
13. Apakah fungsi dari stock opname persediaan?
14. Apakah pengendalian yg hrs dilakukan saat stock opname persediaan?
15. Jelaskan maksud test price dan tujuannya?

1. Dalam suatu perusahaan industri, persediaan terdiri atas barang dalam proses dan barang jadi (S)

It is wrong because in general manufacturing company have 3 common inventory, it is Raw Material Inventory, Work in
Process Inventory, and Finished goods inventory

2. Kesalahan dalam menentukan persediaan pada akhir periode akan mengakibatkan kesalahan dalam perhitungan
harga pokok penjualan dan laba perusahaan hanya untuk periode tersebut (S)

Errors in determining inventory at the end of the period will have an impact on calculating the cost of goods sold and
gross profit for that period. If inventory is counted too high, cost of goods sold will be understatement, which will cause
gross profit to be overstate. Conversely, if inventory is calculated too low, cost of goods sold will be calculated
overstatement, which will cause gross profit to be understate.
However, the impact of this error was not limited to that period. Errors in determining inventory at the end of the period
will also affect the company's financial reports and performance for subsequent periods.

3. Consignment-out merupakan bagian dari persediaan suatu perusahaan, sedangkan consignment in bukan
merupakan persediaan perusahaan (S)

Consignment-out Is inventory that has been handed over to another party (usually an agent or consignee) for sale on
behalf of the company. Even though the goods are in the hands of the agent or consignee, they are still owned by the
company (consignee). Consignment-out inventory remains recorded in the company's inventory records and
becomes part of the inventory that must be tracked.

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Consignment-in is inventory received by the company as a result of consignment transactions from other parties.
Consignment-in goods are owned by another party (usually a supplier or consignee) but are stored or sold by the
company. Consignment-in inventory is also recorded in the company's inventory records and becomes part of the
inventory that must be managed.

4. Salah satu tujuan pemeriksaan persediaan adalah untuk memeriksa apakah persediaan yang tercantum di neraca
betul-betul ada dan dimiliki oleh perusahaan pada tanggal neraca (B)

By meeting the existence objective, the auditor can confirm that the reported inventory actually exists and is owned by
the company at the balance sheet date. Meanwhile, by meeting the completeness objective, the auditor can ensure
that all inventory that should exist has been recorded completely in the financial statements.

5. Salah satu ciri dari internal control yang baik atas persediaan adalah digunakannya sistem anggaran (budget)
untuk pembelian, produksi, penjualan dan penerimaan serta pengeluaran kas (B)

The use of a budget system is one of several strategies or methods that can be used to achieve good internal control
over inventory. A budget system can help in controlling purchasing, production, sales, and cash flow related to
inventory.

6. Untuk memeriksa kewajaran kewajaran unit cost dari raw material, work in process dan finished goods, auditor harus
melakukan tes atas supplier invoice . (B)

the statement in the question about the need for an auditor to test supplier invoices to check the reasonableness of
unit costs for raw materials, work in process, and finished goods is True. This is because auditing supplier invoices is a
common practice to ensure the accuracy and validity of costs associated with raw materials, work in process, and
finished goods in the inventory management process.

7. Perpeptual system biasanya digunakan pada perusahaan yang jenis persediaannya banyak tetapi nilai persediaan
per unitnya kecil (B)

This is because perpetual inventory systems are more suitable for businesses with a large number of inventory items
but low unit values, as they provide real-time tracking and accurate inventory counts. These systems are particularly
useful for businesses with high transaction volumes and a wide range of products, as they help to minimize inventory
holding costs and optimize inventory management processes.

8. Jika perusahaan menggunakan standard cost, seluruh variance yang timbul harus dibebankan ke harga pokok
penjualan. (B)

In standard costing, any variances that occur must be accounted for and allocated to the appropriate cost centers,
including the cost of goods sold (COGS) and inventory. The variances can be classified into two types: rate variances
and volume variances. Rate variances are the difference between the standard cost and the actual cost per unit, while
volume variances are the difference between the standard quantity and the actual quantity used. In standard costing,
the company sets a standard cost for each unit of output, which is the expected cost of producing a unit under
standard conditions. The actual cost incurred is compared to the standard cost to determine the variances. These
variances can be favorable or unfavorable, depending on whether the actual cost is higher or lower than the standard
cost. If the actual cost is higher than the standard cost, the variance is unfavorable, and the difference must be
accounted for and included in the COGS. If the actual cost is lower than the standard cost, the variance is favorable,
and the difference can be recognized as a reduction in the COGS.

9. Salah satu bentuk window dressing yang biasa dilakukan perusahaan adalah mencatat sales commitment sebagai
penjualan, walaupun penyerahan barang baru dilakukan di periode berikutnya. (B)

Window dressing is a term used to describe the practice of manipulating financial statements to make them look more
attractive to investors or other interested parties. One common form of window dressing is the practice of recording
sales commitments as actual sales, even if the actual delivery of goods or services has not yet occurred. This can be
done to artificially inflate sales figures and give the impression of stronger financial performance.

10. Dalam menentukan jumlah persediaan per tanggal neraca, auditor tidak perlu memperhatikan apakah syarat
pengiriman barang FOB shipping point atau destination point. (S)

In accounting, the term "FOB" stands for "Free on Board," which refers to the point at which the ownership of goods is
transferred from the seller to the buyer. There are two types of FOB points: FOB shipping point and FOB destination point.
FOB shipping point: The ownership of goods is transferred to the buyer when the goods are loaded on the buyer's
carrier, such as a truck or a ship. In this case, the seller is responsible for loading the goods onto the carrier, and the
buyer is responsible for the freight cost.
FOB destination point: The ownership of goods is transferred to the buyer when the goods are delivered to the buyer's
destination, such as a warehouse or a store. In this case, the seller is responsible for delivering the goods to the
destination, and the buyer is responsible for the freight cost.
When determining the inventory balance at a specific date (tanggal neraca), auditors must consider the FOB point
because it affects the timing of the transfer of ownership and the associated costs. If the FOB point is at the shipping
point, the inventory will be recognized in the seller's books when the goods are loaded onto the carrier, and in the
buyer's books when the goods are received at the destination. If the FOB point is at the destination, the inventory will be

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recognized in the seller's books when the goods are delivered to the destination, and in the buyer's books when the
goods are received.

11. Jelaskan bagaimanakah prosedur analitis untuk saldo persediaan?

Compare gross margin percentage with that of previous years.

Compare inventory turnover (cost of goods sold divided by average inventory) with that of previous year.

Compare unit costs of inventory with those of previous years.

Compare extended inventory value with that of previous years.

Compare current year manufacturing costs with those of previous years (variable costs should be adjusted for
changes in volume)

12. Apakah yg dimaksud dg observasi fisik persediaan?

Physical inventory observation is the process of directly checking and counting the physical inventory or stock of goods
owned by the company to ensure a match between the amount of inventory recorded in the accounting system and
the actual amount of inventory in the warehouse or storage location.

13. Apakah fungsi dari stock opname persediaan?

Stock Opname is the process of counting and recording the quantity of inventory held by a company at a specific point
in time. The primary function of stocktaking is to ensure the accuracy and validity of inventory data recorded within the
company's systems. By conducting regular stocktaking, a company can identify discrepancies between the expected
inventory levels and the recorded inventory levels in the system. These discrepancies can be caused by various factors
such as recording errors, missing items, or theft.

14. Apakah pengendalian yg hrs dilakukan saat stock opname persediaan?

Planning and Preparation: Thoroughly plan the timing of the stocktaking, the team involved, the locations to be
counted, and prepare the necessary tools and forms for recording results.
Strict Supervision: Ensure strict supervision throughout the stocktaking process to prevent manipulation or deliberate
errors.
Detailed Counting: Perform meticulous and accurate physical counting of inventory, ensuring that each item is
counted and recorded correctly.
Separation of Duties: Separate responsibilities between the team conducting physical counts and the team recording
the results. This helps reduce the risk of errors or misuse.
Verification and Reconciliation: After completing the counting, conduct verification of the stocktaking results using
reconciliation techniques to ensure data accuracy.
Handling Discrepancies: If discrepancies between physical inventory and recorded inventory are found, determine
necessary corrective actions or adjustments and document them clearly.
Reporting and Analysis: After stocktaking is completed, prepare clear reports and analyze the results. Identify areas for
improvement to enhance inventory control in the future.

15. Jelaskan maksud test price dan tujuannya?

Detail Tie-in
This function ensures the agreement or matching of physical inventory details with the information recorded in the
company's inventory records. Each physically counted inventory item should correspond accurately to the recorded
information
Existence
This function confirms that the inventory recorded in the accounting system actually exists or is present in physical
form at the company's storage locations. Stocktaking helps verify the existence of recorded inventory
Completeness
Stocktaking aims to ensure the completeness of inventory recording. This means that all existing inventory items should
be correctly recorded in the company's accounting system.
Accuracy
This function emphasizes the importance of inventory information accuracy in the accounting system. Stocktaking
helps identify and correct errors or discrepancies that may affect the accuracy of inventory data.
Classification
Stocktaking also plays a role in ensuring the proper classification or categorization of inventory items in the accounting
system based on their characteristics and nature. For example, ensuring that inventory recorded as raw materials, work
in progress, or finished goods is classified correctly.
Realizable Value
This function involves assessing the realizable value of inventory recorded in the accounting system. Stocktaking helps
confirm whether the recorded inventory value is still realistic or needs adjustment based on market conditions or actual
inventory status.
Rights
Lastly, stocktaking ensures that the company has valid ownership rights or control over the inventory recorded in the

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