Tips cara belajar untuk Case Study

Dear Students,
Beberapa orang pelajar menghubungi saya kerana tak berapa yakin dengan cara untu
k mudah memahami Case Study. Ok.. saya akan berikan sedikit panduan. Jika diliha
t semula untuk case study (rujuk syllabus yang diberikan ketika awal kelas dahul
u), Case study merangkumi Revenue, Expenditure, Production including General Led
ger & Reporting System (Chapter 10,11,12,14). Mungkin anda tiada masalah dengan
Revenue & Expenditure cycle (coz both chapters are too common). Untuk Production
cycle & GL & Reporting cycle, berikut disertakan sedikit penjelasan:
1. Production Cycle (Chapter 12)
In general, production cycle berkaitan dengan proses pengeluaran barang (eg: man
ufacturing). Kalau anda masih ingat ketika belajar subjek MAF410 (bermula dari m
aterial requisition, then the production process, then sampai dapat barang siap)
. But in AIS, kita tak belajar nak kira kos but AIS plays a role to provide accu
rate and timely cost accounting information as essential input to fulfill the fo
llowings decision (refer to text book page 485):
a. Product mix (what to produce)
b. Product pricing
c. Resource allocation and planning (e.g.: make or buy decision)
d. Cost management (planning and controlling manufacturing costs and evaluating
performance)
Detail process, u can refer to text book (and semua pelajar dah belajar dalam su
bjek MAF). So, yang penting ialah how to apply what you have learned in Chapter
5,6,7,8, in production cycle (i.e: the control objectives, Threats, and procedur
e). I highly recommend you look at Table 12-2 page 498. That woul be the gist of
the chapter.
**When it comes to threats issue, cycle mana sekalipun, konsepnya sama je (such
as theft of inventories, loss, alteration or unauthorized disclosure of data). E
ven the control procedure pun sama, such as backup & recovery planning, RFID, ER
P, bar code etc.
2. GL & Reporting (Chapter 14)
Please refer to page 561 on Control Objectives, threats, and procedures, and als
o table 14-1 (page 562). Then pelajar boleh relate balik dengan financial statem
ent fraud (cuba refer balik masa kita belajar pasal fraud triangle, pressures th
at lead to financial statement fraud.
COnclusion:
In all four cycles, the main concern is more on "Control Objectives, threats, an
d procedures to overcome the problems" (i.e: the application of chapter 5,6,7,8)
So I do hope my explanation could lessen your stress when studying case study.
* I will try my best to release your carrymarks before exam. So sorry... I lost
my baby (miscarried) last Wednesday and will be on mc till next week.
Regards,
Puan Intan