1. BKAS 2013 NURIN AKIRA BINTI BAHARUDDIN s233713
NURHUMAIRAH BINTI MOHD SUPIAN s233761
MIMI FARLINI BINTI ZAMBERI s233790
NURUL IZZATTY BINTI MOHD NOR s233838

2. COMPANY BACKGROUND Name of the company Aman Pharma Care Director
No.
Details
Descriptions 1.
Name of the company
Aman Pharma Care 2.
Director
Mohd Yusof Bin Hj Yaacob
Siti Shamsiah Binti Hj Sailan 3.
Type of Business
Limited liability company 4.
Business Nature (service)
Selling health stuff, the tool recovers help, health food, vitamins or supplements, medication and diagnosis 5.
Address
No. 4, Taman Vistana Indah Jalan Langgar, Alor Setar, Kedah 6.
Tel / fax 7.
Business Hours
Daily from 9am to 9pm 8.
Number of Employees
2 directors and 5 full-time employees

3. TABLE OF ENTITES AND ACTIVITIES
ENTITIES
ACTIVITIES
Customers
Give an order
Warehouse
Receive sales order
Prepare stock release and filed the original copy.
Send the copy of stock release to account clerk to update inventory records
Cashier
Receive cash payment or credit card from customer
Create a sales receipt to customer
Customer
Receive a cash receipt from cashier
A copy of sales receipt is sent to account clerk for bookkeeping
Supervisor
Received verified cash collection from account clerk at the of the day
Deposits verified cash to the bank the next day.
Account clerk
Receive copy of stock release from warehouse
Reconcile cash receipts with current cash collection
Record cash received in the cash book
Summarize the sales and inventory records and post to general ledger

4. Sales Revenue & Cash Receipts
CONTEXT DIAGRAM
Customer
Bank
Deposits
Payment
Sales Revenue & Cash Receipts
Goods & Receipts

5. Physical Data Flow Diagram

7. SYSTEM FLOWCHART

8. Pick Goods and Prepare Stock Release
SALES ORDER CYCLE
Cashier
Account Clerk
Warehouse
Customer
Pick Goods and Prepare Stock Release
Sales Receipt
Customer Order
Update File
Stock Release
Record Sales Order
General Ledger
File
Sales Receipt
Inventory
Customer

9. CASH RECEIPT CYCLE Cashier Account clerk Supervisor Customer
   
Customer
Cash
Reconciled Cash Collection
Cash
Customer Order
Reconcile the cash collection
Deposit Cash
Record Sales Cash and Prepare Sales
Sales Receipt
Bank
Sales Receipt
Reconciled Cash Collection
Customer

10. WEAKNESS REVENUE CYCLE & CASH RECEIPT
LACK OF EMPLOYEES IN WAREHOUSE
Employ at least one more worker in charge of recording all of the stocks.
Many procedures need to be taken to trace back the missing record or else it will be recorded as a loss.
THEFT OF CASH
Dishonest employees can steal from company.
Happens when cash payment from a customer but doesn’t enter the sale into cash register.
A COMMON PUBLIC PASSWORD IS SET FOR THE COMPUTER SYSTEM
Any member in the company can access to any accounts or documents in the computer.
THEFT OF INVENTORY
Causes loss of assets and inaccurate inventory record.
Lower level employees of an organization usually perpetrate thefts.
FAILURE TO BILL CUSTOMERS
- Causes loss of assets and revenue, inaccurate sales and inventory.

11. RISK EXPOSURE FROM THE INTERNAL CONTROL WEAKNESS
LACK OF EMPLOYEES IN WAREHOUSE
Might be error in recording inventory during the peak time.
THEFT OF CASH
Dishonest employees can steal from company.
- It will cause a loss to company.
A COMMON PUBLIC PASSWORD IS SET FOR THE COMPUTER SYSTEM
Every people may log in to the computer and make illegal transaction into the company system.
Competitors in the same industry may hack into company’s computer system.
THEFT OF INVENTORY
Causes loss of assets and inaccurate inventory record.
FAILURE TO BILL CUSTOMERS
- Causes loss of assets and revenue, inaccurate sales and inventory.

12. INTERNAL CONTROL ASSOCIATED WITH THE WEAKNESS
LACK OF EMPLOYEES IN WAREHOUSE
Should hire more employees.
Make sure that the list should be same as units of inventory in the end of working day.
THEFT OF CASH
Make the right hiring decision based on their background.
Needs an employee code of ethics and conduct.
A COMMON PUBLIC PASSWORD IS SET FOR THE COMPUTER SYSTEM
-Set up a private password that only accounting clerk and supervisor know it.
THEFT OF INVENTORY
Must secure inventory and restrict access.
Take a look at document inventory transfers.
FAILURE TO BILL CUSTOMERS
Segregate shipping and billing function, sequentially pre-number sales orders, picking tickets, packing slips and sales invoice.
Ensure every shipment is recorded.