level 2 award in bookkeeping & accounting · pdf filelevel 2 award in bookkeeping &...

OXFORD CAMBRIDGE AND RSA EXAMINATIONS LEVEL 2 AWARD IN BOOKKEEPING &

ACCOUNTING SKILLS (COMPUTERISED) 05528 UNIT C5: CARRY OUT STOCK CONTROL PROCESSES USING A COMPUTERISED SYSTEM

SAMPLE ASSESSMENT - CANDIDATE TIME: 2 HOURS

INSTRUCTIONS TO CANDIDATES 1 You have TEN minutes to read through this question paper before the start of the examination. 2 You must write the following assignment code in the appropriate boxes on the front of the Submission

Cover Sheet: SAM. 3 You should answer all questions.

4 You should attach your printouts to the Submission Cover Sheet provided. 5 You must carry out the printing of all documents yourself. All printouts must contain your name. 6 Printing may be undertaken outside the 2 hours allowed for this examination but no amendments may be

made to the text after that time has expired. 7 Any printouts generated that are additional to those required must be clearly marked as additional with a

line drawn through and attached to your Submission Cover Sheet. QCA Accreditation Number: F/601/3652

This document consists of 19 printed pages and 1 blank page

05528/02/C5/SAMPLE/CANDIDATE © OCR 2010 Registered Company Number: 3484466 [Turn over

2

SCENARIO You are employed as a bookkeeper by Global Clothing Ltd, a supplier of children’s and adults’ clothing. The business is a limited company and the directors are Judith Pope and Declan O’Hara. Recently, a new computerised accounting system was installed. All the sales and purchase details and balances, nominal accounts and opening nominal account balances were transferred to the new system. The company's current financial year starts at 1 May 2010 (year ending 30 April 2011). Stock Details, Sales and Purchase Orders have been added to the system and you are now required to carry out the remaining stock processing tasks for August 2010. All Sales transactions and Stock Details are analysed between child and adult. All Purchases are analysed to purchases.

BUSINESS DETAILS (BOLD ITEMS WILL ALREADY HAVE BEEN ENTERED BY THE TUTOR):

Business Name Global Clothing Ltd

Address 3 Georgia Crescent, Dorchester Way, Leamington Spa, Warwickshire CV32 6HA

VAT Scheme Standard (the VAT Reg No is 451 2834 67)

Current year starts 1 May 2010 (year ending 30 April 2011)

VAT Rates in use 17.5%, 0.0%, VAT Exempt and Transactions Not Involving (not liable to) VAT

Terminology - to help avoid any misunderstanding WE MAY USE THE TERM… WHICH MAY ALSO BE KNOWN AS…

Nominal Ledger General Ledger containing Real, Nominal and Control Accounts

Sales Ledger Debtors Ledger containing the accounts of Customers

Purchase Ledger Creditors Ledger containing the accounts of Suppliers

Stock Details Record of products (items) bought and sold by the company

Full On Order: allocates stock items to the stock order

Complete Despatched: allocates and despatches the stock order

Part Part: partially allocates and despatches selected stock order items

On Hold/Held Removes: withdraws the order allocation but retains the stock order details

IMPORTANT NOTES: You are strongly advised to carry out the tasks in this examination paper in the order in which they appear. You must ensure your name is shown on each report submitted for assessment. On pages 3-5 you will find a Trial Balance and stock records. All printouts are as at 31 August 2010. It is important that you do not open or use any additional Sales, Purchase or Nominal Ledger Accounts or Stock Records unless instructed to do so.

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3

Global Clothing Ltd

NOMINAL LEDGER LISTING AND TRIAL BALANCE AS AT 31 AUGUST 2010

N/C NAME DR CR £ £ 0020 Warehouse Equipment 20,625.52 0021 W/E Depreciation 1,250.00 0030 Office Equipment 14,742.00 0031 Office Equipment Depreciation 647.50 0050 Motor Vehicles 25,634.75 0051 Motor Vehicles Depreciation 2,136.23 1001 Stock 21,304.50 1100 Debtors Control Account 3,762.07 1103 Prepayments 400.00 1200 Bank Current Account 10,264.21 1230 Petty Cash 250.00 2100 Creditors Control Account 7,197.71 2109 Accruals 321.00 2200 Sales Tax Control Account 2201 Purchase Tax Control Account 2202 VAT Liability 7,305.57 2300 Business Loans 77,000.00 3000 Ordinary Shares 86,000.00 3010 Preference Shares 25,000.00 3200 Profit and Loss Account 4000 Sales - Child 6,243.00 4001 Sales - Adult 3,614.24 4009 Discounts Allowed 1,562.10 4400 Credit Charges (Late Payments) 4905 Carriage Sales 5000 Purchases 22,021.17 5009 Discounts Taken 727.83 5100 Carriage Purchases 463.50 6201 Advertising 421.25 7000 Gross Wages 42,460.00 7001 Directors’ Salaries 35,000.00 7006 Employer's N.I. 2,100.00 7100 Rent & Rates 6,216.70 7200 Heat, Light & Power 1,561.00 7304 Motor Expenses 931.72 7500 Printing & Stationery 341.63 7501 Postage 152.00 7502 Telephone 650.00 7800 Repairs and Renewals 1,650.00 7801 Cleaning & Laundry 421.50 7901 Interest & Bank Charges 132.75 7906 Exchange Rate Variance 8000 Depreciation 4,033.73 8100 Bad Debt Write Off 8102 Bad Debt Provision 8205 General Office Expenses 340.98 9998 Suspense Account 9999 Mispostings Account TOTALS 217,443.08 217,443.08

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6

INSTRUCTIONS Assessment

Criteria

1 Open the accounting software application.

Restore the backup file to your accounting software and set an appropriate program date.

1.1

2 Three stock records have been omitted from the stock records. The opening balance date for all items is 31 August 2010. They are:

1.1

(a) Stock Code: BG005 Description: Flower and Stripe Tights Location: F18 Sales Nominal Code: 4000 Supplier Account: DD1 Sale Price: £45.63 Tax: Zero rated In Stock: 158 Cost Price: £22.52 Unit of Sale: 2 pack Re–order Level: 10

(b) Stock Code: G0021 Description: Embellished Skinny Jeans Location: G19 Sales Nominal Code: 4000 Supplier Account: ES2 Sale Price: £16.73 Tax: Zero rated In Stock: 25 Cost Price: £8.37 Unit of Sale: each Re–order Level: 20

(c) Stock Code: W0039 Description: Tie Dye Maxi Dress Location: T13 Sales Nominal Code: 4001 Supplier Account: PF3 Sale Price: £35.90 Tax: 17.5% In Stock: 175 Cost Price: £17.55 Unit of Sale: single Re–order Level: 15

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Assessment Criteria

3 Four stock items need to be amended. They are: 1.1

(a) Brown and Grey Jogger Set, Stock Code BB009: the sales price is £12.75, the unit of sale is set, the item is zero rated for VAT and the location is F24

(b) Jumpsuit, Stock Code W0034: the description is Purple Frill Neck Jumpsuit, the supplier is Cherry Mann Ltd, the sales nominal code is 4001 and the re-order level is 20

(c) Navy Fleece Lined Jacket, Stock Code B0017: the number in stock should be 55 not 16 as entered. Make an Adjustment In for the missing items using a cost price of £8.24. The adjustment date is 31 August 2010 and the reference is Adj In

(d) Green Badged Hoody, Stock Code M0044: the number in stock should be 52 and not 86 as entered. Make an Adjustment Out for the excess items. The adjustment date is 31 August 2010 and the reference is Adj Out

4 Amend the Sales Orders using the Manager's Memorandums on page 9. 2.1

5 Amend the Purchase Orders using the Manager's Memorandums on page 10.

3.1

6 Create the Sales Orders using the Sales Agent Order Forms on pages 11 to 12.

2.1

7 Print a copy of Sales Order Numbers 8628 and 8630. The printed sales orders should show all sales order details, including Delivery Address, Net, VAT, Carriage and Gross amounts. Number these printouts P1.

9.1

8 Create the Purchase Orders using the Purchase Requisitions on page 13. 3.1

9 Print a copy of Purchase Order Numbers 219 and 224. The printed purchase orders should show all purchase order details, including Net, VAT, Carriage and Gross amounts. Number these printouts P2.

9.1

10 Amend the Sales Order Status using the Sales Order Status Reports on pages 14 to 16.

Despatch orders and print Delivery Notes as requested. Number these printouts P3.

Create and print Stock Invoices as indicated and ensure that the unit price is included on the printed invoices. Number these printouts P4.

Update appropriate ledger accounts from generated invoices.

Update stock levels as appropriate.

4.1

4.1, 9.1

6.1, 9.1

8.1

8.2

8

Assessment Criteria

11 Amend the Purchase Order Status using the Purchase Order Status Reports on pages 17 to 18, printing Goods Received Notes or Delivered Purchase Order Reports as requested. Number these printouts P5.

Update Stock Levels as appropriate.

5.1, 9.1

8.2

12 Use the Goods Returned Note on page 19 to generate a Stock Credit Note.

Print a copy of this credit note and ensure that the unit price is included on the printed credit note. Number this printout P6.

Update the appropriate ledger accounts and stock records. Ensure that all data has been updated accurately.

7.1

9.1

8.1, 8.2

13 Print the following reports:

Please note: ALL printouts should be assembled in the requested order. Do not staple reports together.

9.1

(a) Trial Balance as at 31 August 2010. Number this printout P7.

(b) Stock Details report. Number this printout P8.

(c) Product Valuation Report to show Stock Code, Description, Quantity in Stock, Cost Price or Average Cost Price, Stock Value, Sale Price and Estimated Sales. Number this printout P9.

(d) Product Audit Trail as at 31 August 2010 to show all stock transactions. Number this printout P10.

(e) Sales Order Report as at 31 August 2010 to show ALL Sales Order details including the Sales Order Status. Depending on your software's capabilities you may have to print more than one report. Number this printout P11.

(f) Purchase Order Report as at 31 August 2010 to show ALL Purchase Order details including the Purchase Order Status. Depending on your software's capabilities you may have to print more than one report. Number this printout P12.

14 Ensure all data is secure and exit from the accounting software application.

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9

MANAGER'S MEMORANDUMS FOR TASK 4: EDITING SALES ORDERS

Memo

To: Sales Orders

From: Judith Pope, Sales Manager

Date: 31 August 2010

Sales Order Number: 8626 – The Dressing Room

One item has been entered incorrectly. The item ordered should have been

15 x Mid Blue V-Neck Soft Touch Jumper, Stock Code M0046 at £30.98 each Net instead of 25 x Grey Jersey Dressing Gown, Stock Code M0049 as entered.

Memo

To: Sales Orders



Sales Order Number: 8627 – Jazzie & Co

Please date this order 25 August 2010 and not 5 August 2010. One item has

been omitted from this order. Please add 9 x Colour Block Dress, Stock Code W0027 at £35.65 each Net. As the order is now greater than £200.00 Net, please delete the £15.00 Carriage from the order.

Memo

To: Sales Orders



Sales Order Number: 8628 – Earl’s Emporium

The quantity of Stripe Scarf Dress, Stock Code G0020 should have been 4

and not 40 as processed. As the order amount is now less than £200.00 Net, please add carriage charges of £10.00 Net plus VAT of £1.75 and analyse to Carriage Sales.

10

MANAGER'S MEMORANDUMS FOR TASK 5: EDITING PURCHASE ORDERS

Memo

To: Purchase Orders

From: Declan O’Hara, Purchasing Manager


Purchase Order Number: 219 – Timeless

One item has been omitted from this order. Please add 13 x Blue Check Roll

Sleeve Shirt, Stock Code M0042 at £16.00 Net each. As the order is now greater than £200.00 Net, please delete the £15.00 Carriage from the order. Please also change the date to 12 August 2010 instead of 2 August 2010.

Memo

To: Purchase Orders



Purchase Order Number: 220 – Weekenders Ltd

This order has been cancelled. Please delete this order.

Memo

To: Purchase Orders



Purchase Order Number: 222 – Easy Style

The quantity of Dark Denim Playsuit Set, Stock Code G0023 at £9.47 Net

per set should be 15 and not 25 as entered.

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11

SALES AGENT ORDER FORMS FOR TASK 6: CREATING SALES ORDERS

SALES AGENT ORDER FORM

Global Clothing Ltd 3 Georgia Crescent, Dorchester Way, Leamington Spa, Warwickshire CV32 6HA

Tel: 01926 334528 To: Vogue Ltd Customer Ref V7 46 Farringdon Street Your Ref Manchester Order Taken 26 August 2010 Greater Manchester M8 4QU Your contact Mary Harris

Qty Stock Code Product Description Per Unit Price48 M0046 Mid Blue V-Neck Soft Touch 30.98 1,487.04 Jumper 75 U0011 Unisex White Fine Cardigan 8.00 600.0052 W0033 Dip Dye Lace Cami 28.22 1,467.44 Net 3,554.48 Carriage 0.00

VAT 517.03

Total 4,071.51



Tel: 01926 334528

To: Child Chic Customer Ref CC6 98 Hampton Gardens Your Ref Thetford Order Taken 28 August 2010 Norfolk IP24 1PR Your contact Chris Hammond Qty Stock Code Product Description Per Unit Price5 B0016 Check Shirt and Long Sleeve 11.55 57.75

T-Shirt 8 G0013 Zip Front Dress with Shirt 16.75 134.00 Net 191.75 Carriage 12.50

VAT 2.19

Total 206.44

DELIVERY ADDRESS Play Away, Bosahan Manor, Peterborough, PE7 1QB

Order No: 8629 Order Date: 29 August 2010 Carriage Account: n/a

Order No: 8630 Order Date: 30 August 2010 Carriage Account: Carriage Sales

12



Tel: 01926 334528

To: Jazzie & Co Customer Ref JC6 5 Beech Tree Avenue Your Ref Preston Order Taken 30 August 2010 Lancashire PR3 0QT Your contact Tania Lyne Qty Stock Code Product Description Per Unit Price10 M0047 Green Block Graded Stripe Socks 3.50 35.0025 W0028 Black Full Length Leggings 8.00 200.00 Net 235.00 Carriage 0.00

VAT 41.13

Total 276.13


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13

PURCHASE REQUISITIONS FOR TASK 8: CREATING PURCHASE ORDERS

PURCHASE REQUISITION

Global Clothing Ltd

To: Golden Wear UK Supplier Ref GW1 East Woodford House Dept Ref Wigton Order Date 26 August 2010 Cumbria CA7 0LW Signature Elizabeth Oats Qty Stock Code Product Description Per Unit Price9 W0037 Black Crepe Waistcoat 14.98 134.824 W0030 Butterfly Front Sweater 15.49 61.96 Net 196.78 Carriage 10.00

VAT 36.18

Total 242.96

PURCHASE REQUISITION

Global Clothing Ltd

To: Style Ltd Supplier Ref SL12 7 Chandler Road Dept Ref Huddersfield Order Date 27 August 2010 West Yorkshire HD8 8NQ Signature Umberto Maffei Qty Stock Code Product Description Per Unit Price28 BG004 Jersey Dress and Long-Sleeve 5.73 160.44 Shrug 50 U0011 Unisex White Fine Cardigan 4.00 200.0035 B0016 Check Shirt and Long Sleeve 5.78 202.30 T-Shirt Net 562.74 Carriage 0.00

VAT 0.00

Total 562.74

Order No: 224 Order Date: 28 August 2010 Carriage Account: Carriage Purchases


14

SALES ORDER STATUS REPORTS FOR TASK 10: AMENDING SALES ORDER STATUS AND CREATING STOCK INVOICES

SALES ORDER STATUS REPORT

To: Sales Orders



SALES ORDER NO 8626 – The Dressing Room

NEW STATUS ALLOCATE AND COMPLETE

ACTION DESPATCH AND PRINT DELIVERY NOTE

NOTES

Create a Stock Sales Invoice for this order using the Software's Invoicing facility.

Print a copy of this invoice. Number this printout P4.

Number Delivery Note printout P3.


To: Sales Orders



SALES ORDER NO 8627 – Jazzie & Co

NEW STATUS PART COMPLETED

ACTION PART DESPATCHED

NOTES

Create a Stock Sales Invoice for this part order using the software’s invoicing facility.

Print a copy of this invoice. Number this printout P4.

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15


To: Sales Orders



SALES ORDER NO 8621 – Dress Sense Ltd

NEW STATUS HELD

ACTION PLACE ON HOLD

NOTES

Place this order on hold until further notice.


To: Sales Orders



SALES ORDER NO 8623 – Child Chic

NEW STATUS NOT FULL – NOT COMPLETE YET

ACTION CORRECT STATUS

NOTES

Marked as full in error – correct status.

No stock has been allocated.

16


To: Sales Orders



SALES ORDER NO 8624 – Elegant Things

NEW STATUS FULL

ACTION ALLOCATE STOCK

NOTES

Allocate stock to this order.

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17

PURCHASE ORDER STATUS REPORTS FOR TASK 11: AMENDING PURCHASE ORDER STATUS

PURCHASE ORDER STATUS REPORT

To: Purchase Orders



PURCHASE ORDER NO 217 – Arianne Collection

NEW STATUS COMPLETE

NOTES


To: Purchase Orders



PURCHASE ORDER NO 222 – Easy Style

NEW STATUS ON ORDER

NOTES

18


To: Purchase Orders



PURCHASE ORDER NO 218 – Paisley Fashion

NEW STATUS

ACTION

PART DELIVERED

PRINT A GOODS RECEIVED NOTE OR A DELIVERED PURCHASE ORDER REPORT

NOTES

5 items of Stock Code W0040 were delivered instead of 15. Item Stock Code W0035 was delivered in full. Number Goods Received Note printout or Delivered Purchase Order Report

printout P5.

19

GOODS RETURNED NOTE FOR TASK 12: CREATING STOCK CREDIT NOTE

GOODS RETURNED NOTE

Global Clothing Ltd 3 Georgia Crescent, Dorchester Way

Leamington Spa, Warwickshire CV32 6HA

Tel: 01926 334528 To: Elegant Things Customer Ref ET7 175 Sutherland Road Order Ref Bolton Order Date 16 August 2010 Greater Manchester PL4 9BX Rep Russel Martin Qty Stock Code Product Description 5 W0035 Pink Textured Dress 7 W0026 Navy and Pink Striped Skirt

Credit Note No: 147 Credit Note Date: 30 August 2010 Carriage Account: n/a

20

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