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OREGANO

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › OREGANO

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Kim Smith.
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  • July 29, 2021 at 2:45 am #629723
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    deficiency: A daily pick list is used by the despatch department when sending out customer orders. However, it does not appear that the goods are checked back to the original order.
    Incorrect goods may be sent out.
    This will result in a loss of customer goodwill.

    recommendation: In addition to the pick list, copies of all the related orders should be printed on a daily basis. When the goods have been picked ready to be despatched, they should be cross checked back to the original order. They should check correct quantities and product descriptions, as well as checking the quality of goods being despatched to ensure they are not damaged.

    doubt 1: maam my text states that when writing answers on control and TOCs we SHOULD NOT ASSUME that if a certain thing is not mentioned, then its INDEED NOT HAPPENING. However here the examiner’s answer clearly shows she has made an assumption that cross-referencing doesn’t take place.

    what’s your take on this maam?

    July 29, 2021 at 2:49 am #629724
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    doubt 2: in the recommendation they state that COPIES of the related orders should be obtained, however later on they say that goods to be despatched should be cross- referenced to ORIGINAL ORDER, so then why in the first place did we obtain the copies?

    July 29, 2021 at 6:42 am #629737
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6794
    • ☆☆☆☆☆

    1. I don’t understand why your text would say that.

    The question states:
    “A daily pick list is printed by the despatch department and this is used by the warehouse team to despatch goods. The goods are accompanied by a despatch note and all customers are required to sign a copy of this. On return, the signed despatch notes are given to the warehouse team to file.”

    Earlier it stated:
    “These order forms are not sequentially numbered and are sent manually to both despatch and the accounts department.”

    If there was ALREADY matching – so you were NOT supposed to identify the deficiency – this would have to be stated(!) If you are to assume that something that is not stated is happening you’re not going to find any deficiencies(!!!) Could you be misunderstanding the text? In any case – if a text conflicts with an examiner’s report – always follow the examiner’s advice!

    July 29, 2021 at 6:47 am #629738
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6794
    • ☆☆☆☆☆

    2.

    “When taking telephone orders, clerks note down the details on plain paper and afterwards they complete a THREE-part, pre-printed order form.”

    “original” is superfluous in the answer – it could just say “copy of the [purchase] order” – or just “order”. It doesn’t mean the customer’s actual order at the instance that they placed it – e.g. by telephone – it has to be referring to the order as documented.

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