I. Exam Structure
The exam document is structured into two main parts: multiple-choice questions and essay questions. This format allows for both objective assessment of knowledge and subjective evaluation of understanding.
1.1. Multiple Choice Questions
The multiple-choice section contains 15 questions that assess the understanding of petty cash management concepts, definitions, and related procedures.
1.2. Essay Questions
The essay section includes 5 questions that require students to elaborate on the background, documentation, and procedures related to petty cash management.
II. Question Types
The exam features two types of questions: multiple-choice and essay questions. Each type serves distinct educational objectives.
2.1. Objectives of Multiple Choice Questions
These questions aim to test students' recall and understanding of specific concepts related to petty cash management. For example, questions about the definition of petty cash and the roles of various stakeholders in managing it.
2.2. Objectives of Essay Questions
The essay questions require deeper analysis and critical thinking. They encourage students to explain processes and justify the importance of petty cash in organizational finance.
III. Topics Covered
The exam covers various topics related to petty cash management, including its definition, the purpose of establishing petty cash, documentation, and procedures for managing petty cash.
3.1. Key Concepts
Key concepts include definitions of petty cash, its functions, and the importance of separating duties in cash management.
3.2. Procedures and Documentation
Topics also include the procedures for establishing petty cash, documentation required for transactions, and the responsibilities of different roles in managing petty cash.
IV. Question Analysis
The questions are designed to assess both theoretical knowledge and practical application of petty cash management.
4.1. Example of Multiple Choice Question
An example question is: 'Dokumen yang berfungsi sebagai perintah pengeluaran kas dari fungsi akuntansi kepada fungsi kas besar yang tercantum dalam dokumen tersebut disebut…'. This question checks the understanding of documentation in cash management.
4.2. Example of Essay Question
An essay question asks for an explanation of the procedures for establishing petty cash, which evaluates the student's ability to articulate processes clearly.
V. Practical Applications
The exam is aligned with its intended learning outcomes, effectively measuring students' knowledge and skills in petty cash management.
5.1. Relevance to Learning Outcomes
The exam's focus on both theoretical knowledge and practical application ensures that students are well-prepared for real-world financial management tasks.
5.2. Assessment of Knowledge and Skills
By combining multiple-choice and essay questions, the exam assesses not only factual recall but also the ability to apply knowledge in practical scenarios.
