Case Study: Manatu Ofa

In the first weeks at Manatu Ofa, I was instructed by my supervisor to answer the phone in a friendly and confident manner. The task involved responding to customer inquiries about Manatu Ofa’s services, for example, queries related to the fees of sending money to location A to location B in addition inquiries concerning about the exchange rates. Furthermore, it also included taking orders from the customers via verbal communication since Manatu Ofa sell products for special events, for example, 21st birthdays, anniversaries and other occasions. The items are handicrafts that require time and natural materials such as pandanus leaves and coconut fibers which often demands customers to order ahead of their event. Since, depending on the size
The importance of this concept assisted my understanding of taking orders since the sequences of activities involves sales order entry, shipping, billing and cash collections or receipts (Sinclair, 2013). In which, I had to follow these procedures before I could receive the cash to process in the daily accounts for my other tasks. The revenue was an appropriate concept to assist me in completing my tasks since a majority of the orders were received via verbal communication since the communication process is informal due to all the inquiries are completed in a conversation. For example, numerous customers did utilize Manatu Ofa’s landline and happened to require the cost of delivering products to their families overseas or required about the exchange rate fees. When I discussed the method and process of how Manatu Ofa operates to the customers, they often went ahead and decided to make an order, I then started typing their order and quantity/type of item desired in the computer. This process is identified as a sale order which refers to an internal document which lists buyer and sales quantity for a given purchase, is a valuable document for operations (Wilkinson, 2017). The document includes
The internal controls are essential to follow as an employee at Manatu Ofa as they thoroughly drill all the procedures to ensure no mistakes occur when taking orders in terms of customers with poor credit history. These controls guarantee that the customers’ orders are correctly recorded which increases the efficiency as the other staff members can start shipping the products. As highlighted, “small businesses are finding that banks or other financial institutions want to see stronger evidence of internal controls” (Long, 2009, p. 10). In fact, Manatu Ofa have excellent internal control to prevent fraudulent behaviour is due to their close relationship with banks and therefore have several procedures in place and all employees have to oblige by the policies. An example of an internal control procedure at Manatu Ofa is that I always had to seek authorization from my supervisor, so she can conduct a credit approval. Since I had no access to the information about the history of the past customers and hence my supervisor would instruct me to process the sales order or explain to the customer to make an appointment with a senior member at Manatu Ofa to discuss their options. The significance of this internal control supported me in generating an effect judgment