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UJIAN AKHIR PROGRAM PROFESI AKUNTANSI

TAKE HOME
Studi Kasus: Perumahan bagi para pemuda (youths)
Organizational backgrounds
A small non-profit organization that provides housing for youths with
revenues of approximately $700,000. The organization also provides
counseling and offers other services to assist the youths.
There are 2 funding agreements with the Municipality
a. for purposes of the housing operations and
b. for community development.
The funding agreements are signed annually. Any excess funding at the
end of the Organizations fiscal year-end has to be repaid to the
Municipality. The agreements stipulate that an annual financial
statements audit is required.
Youths are charged for housing and there is a nominal fee for the other
services
It hires 2 paid staff members: a housing manager and community
development worker.
The Board of Directors is made up of 6 members from the community.
Members have varying degrees of expertise such as social worker,
fundraising, operations manager, teacher, nursing and a computer
programmer.
The case
The contracted bookkeeper moved down south two months ago. The
Organization just hired a new housing manager, Lidya. Lidya has limited
experience in overseeing the operations of a housing organization. Several
years ago Lidya took a bookkeeping course and has told the Board of
Directors that she could also do the bookkeeping. Lidya did not inform the
Board of Directors that she does not have experience with the Organizations
accounting system.
Since the bookkeepers position has been vacant for several months
the Organizations receivables have increased. In addition, during the recent
months the Organization has not been operating at capacity.
The Organization accepts cash for rents payments and Lidya keeps the
cash in the offices top desk drawer until she is able to deposit it to the bank.
Lidya makes two deposits a month.

Since Lidya has a part-time job in the evenings, working at a dry-cleaners


she requests that the Organization consider her contract rather than an
employee.
Work was required on the vacant units, such as new carpeting and
painting so Lidya hired her son and paid him cash from the rent payments
she received.
The Organization purchased a new boiler during the year and it was
expensed in operations. The Organizations accounting records showed a
large surplus and since the Organization is required to repay surpluses from
both housing and community development funding back to the Municipality
Lidya decided to renovate the community centre and install new cabinets
and purchase new appliances in the amount of $15,000.
The board met monthly to discuss issues affecting the Organization but
have not received monthly financial reports in at least six (6) months to
review.
Instruksi:
1. Identifkasilah permasalahan yang timbul pada organisasi di atas
2. Kemukakan analisis saudara terhadap kasus di atas
3. Berikan usulan untuk memperbaiki kontrol internal dan prosedur dalam
organisasi tersebut sehingga dapat meminimalkan resiko-resiko
operasional organisasi.
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