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Casestudy Essay

6008 words - 25 pages

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Mystery of-disappearing-oil
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Cik Liana Omar
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Published on Dec 2, 2014
maf680
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Published in: Education
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 Mystery of-disappearing-oil
1. 1. In our opinion we think that the possibility of Jamel short-changinng is high. We have ...view middle of the document...

Moreover, when Mat Jon question to Jamel the problem that he found in the business, he do not trying to explain to Mat Jon, but he go immediately on the defensive by saying that he is struggling hard to monitor and checking everything. He even is rude to his uncle and stormed off from the meeting when he feels Mat Jon do not believe in him. Lying will make someone feel uncomfortable and become flustered and upset in order to cover up what he trying to. Through all the expression of Jamel in the conversation, we can saying that he feel guilty and afraid that Mat Jon discover that he is short-changing in the Spetrol Station business.
2. 2. 2. Customer complaint Mat Jon’s petrol station was being complained by the customers that came to re-fuelling his car at the petrol station. Although he has pay the enough money, but he cannot get the equivalent quantity of petrol and had simply being ignore. This mean that someone have trying to hide the sales and short-changing the money. Through this, Jamel is the one have the biggest suspicious to do the short changing because he is the one that have the full charge in the Spetrol Station business. 3. Shortfall in physical balance of unleaded petrol From the stock balance report, we have found many suspicious figures and the balance of the stock in the report is far lower than the actual balance that the company should have. There are some shortfalls in the physical balance of the unleaded petrol. The amount of daily pump sales of unleaded petrol in stock balance report and the sales amount in station collection reports were appearing repeating figures that did not make sense, especially the figures of station collection in 21 and 27 July 2009 were totally same. Besides that, the figures were repeating in the same sequence that usually would not happen in sales transactions. For more clearly to understand the real condition, please refer to Appendix 1 and 2 where already bolded the repeating figures. Moreover, the figures in the physical stock balance had been altered intentionally by someone to hide the real stock balance. Jamel, who fully in charge in the petrol station, should have to concern about the stock balance. Through this, we can assume that Jamel might be intentionally to manipulate the figure in the stock balance report. Besides that, in 16 July, the received of petrol do not recorded in the physical stock balance, but the cheque was still paying out at the date. In 31 July, the same situation also happen again, just the cheque is still not paying out yet. From this we can making assumption that there actually do not have any receipt of petrol, and the cheque that debit out is for Jamel personal use and in order to cover the short-changing, he create a false record in the receipt of petrol.
3. 3. 4. Insufficient amount in cash deposit Compare the daily cash sales receive with the amount in the bank statement, we can find that the cash sales that deposit into the bank are lower than the...

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