問題一覧
1
Transforms input
resources such as raw materials, labor and overhead into
finished products or services for sale.
CONVERSION CYCLE
2
produces discrete groups(batches) of products.
BATCH PROCESSING
3
fabrication of discrete products in
accordance with customer specifications
MAKE-TO-ORDER PROCESSING
4
creates a homogeneous products
through a continuous series of standard procedures
CONTINUOUS PROCESSING
5
formal plan and authorization to begin
production. This document describes the specific products to be
made, the quantities to be produced in each batch, and the
manufacturing timetable for starting and completing production.
PRODUCTION SCHEDULE
6
this
specifies the types and
quantities of the raw
materials and subassemblies
used in producing a single
unit of finished product.
BILL OF MATERIALS
7
shows the
production path that a
particular batch of product
follows during
manufacturing.
ROUTE SHEET
8
draws from bill
of materials and route sheets
to specify the materials and
production for each batch
WORK ORDER
9
records work done in each
work center and authorizes
the movement of the job or
batch from one work to
another
MOVE TICKET/JOB TICKET
10
authorizes the storekeeper to
release materials to
individuals or work centers
in the production process.
MATERIALS REQUISITION
11
The raw materials
requirement for a batch of any given product is the difference between
what is needed and what is available in the raw materials inventory.
MATERIALS AND OPERATIONS REQUIREMENT
12
which consists of specifying
materials and operation requirements and production scheduling.
PRODUCTION ,PLANNING AND CONTROL
13
The master schedule for production run
coordinates the production of many different batches.
PRODUCTION SCHEDULING
14
The actual production
operations begin when workers obtain raw materials from
storekeeping in exchange for materials requisitions.
WORK CENTERS AND STORE KEEPING
15
Provides production planning and control with status reports on finished
goods and raw materials inventory;
• Updates the raw material inventory records from material requisitions,
excess material requisitions, and material return tickets.
• Records the completed production by updating the finished goods
inventory records.
INVENTORY CONTROL
16
Edit controls to detect clerical errors in input
data; Check digit for validating account
numbers
INPUT CONTROLS
17
Error messages to signify account mismatch;
Password control to prevent unauthorized
access to the system; Back up procedures to
protect digital files; Multilevel security (roles)
to limit access to data files and program
modules; automated posting to subsidiary and
GL accounts
PROCESSING CONTROLS
18
Security over distribution of production
documents and management reports
OUTPUT CONTROLS
19
Work orders, move tickets, and material
requisitions
TRANSACTION AUTHORIZATION
20
Inventory control separate from raw
materials and finished goods inventory
custody; Cost accounting separate from
work centers; GL separate from other
accounting functions
SEGREGATION OF DUTIES
21
Supervisor oversee usage of raw materials
and timekeeping
SUPERVISION
22
Cost accounting function reconciles all costs
of production; GL reconciles overall system
INDEPENDENT VERIFICATION
23
Work orders, cost sheets, move tickets, job
tickets, materials requisitions, work in-
process records, finished goods inventory
file
ACCOUNTING RECORDS
24
Limit physical access to finished goods, raw
materials, and production processes
ACCESS CONTROL
governance
governance
Jan Rick Trinidad · 40問 · 2年前governance
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INTACC
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Asean
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chapter 5Bpc
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chapter 5Bpc
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chapter 6 sba
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chapter 6 sba
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8
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8
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5問 • 1年前問題一覧
1
Transforms input
resources such as raw materials, labor and overhead into
finished products or services for sale.
CONVERSION CYCLE
2
produces discrete groups(batches) of products.
BATCH PROCESSING
3
fabrication of discrete products in
accordance with customer specifications
MAKE-TO-ORDER PROCESSING
4
creates a homogeneous products
through a continuous series of standard procedures
CONTINUOUS PROCESSING
5
formal plan and authorization to begin
production. This document describes the specific products to be
made, the quantities to be produced in each batch, and the
manufacturing timetable for starting and completing production.
PRODUCTION SCHEDULE
6
this
specifies the types and
quantities of the raw
materials and subassemblies
used in producing a single
unit of finished product.
BILL OF MATERIALS
7
shows the
production path that a
particular batch of product
follows during
manufacturing.
ROUTE SHEET
8
draws from bill
of materials and route sheets
to specify the materials and
production for each batch
WORK ORDER
9
records work done in each
work center and authorizes
the movement of the job or
batch from one work to
another
MOVE TICKET/JOB TICKET
10
authorizes the storekeeper to
release materials to
individuals or work centers
in the production process.
MATERIALS REQUISITION
11
The raw materials
requirement for a batch of any given product is the difference between
what is needed and what is available in the raw materials inventory.
MATERIALS AND OPERATIONS REQUIREMENT
12
which consists of specifying
materials and operation requirements and production scheduling.
PRODUCTION ,PLANNING AND CONTROL
13
The master schedule for production run
coordinates the production of many different batches.
PRODUCTION SCHEDULING
14
The actual production
operations begin when workers obtain raw materials from
storekeeping in exchange for materials requisitions.
WORK CENTERS AND STORE KEEPING
15
Provides production planning and control with status reports on finished
goods and raw materials inventory;
• Updates the raw material inventory records from material requisitions,
excess material requisitions, and material return tickets.
• Records the completed production by updating the finished goods
inventory records.
INVENTORY CONTROL
16
Edit controls to detect clerical errors in input
data; Check digit for validating account
numbers
INPUT CONTROLS
17
Error messages to signify account mismatch;
Password control to prevent unauthorized
access to the system; Back up procedures to
protect digital files; Multilevel security (roles)
to limit access to data files and program
modules; automated posting to subsidiary and
GL accounts
PROCESSING CONTROLS
18
Security over distribution of production
documents and management reports
OUTPUT CONTROLS
19
Work orders, move tickets, and material
requisitions
TRANSACTION AUTHORIZATION
20
Inventory control separate from raw
materials and finished goods inventory
custody; Cost accounting separate from
work centers; GL separate from other
accounting functions
SEGREGATION OF DUTIES
21
Supervisor oversee usage of raw materials
and timekeeping
SUPERVISION
22
Cost accounting function reconciles all costs
of production; GL reconciles overall system
INDEPENDENT VERIFICATION
23
Work orders, cost sheets, move tickets, job
tickets, materials requisitions, work in-
process records, finished goods inventory
file
ACCOUNTING RECORDS
24
Limit physical access to finished goods, raw
materials, and production processes
ACCESS CONTROL