Sandwich Master Limited Essay

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Sandwich Master Ltd
4.1 Sandwich Master Ltd is a limited company that was established over seventy years ago in the Midlands area of the UK by a family with the name of ‘Graham’. In 2006 the medium sized local bakery by the name of ‘Graham’s Bakeries’ was sold and renamed ‘Sandwich Mater Ltd’. The company was bought by 4 shareholders, Courtney Chandler, George Bartlett, Jane Chung and Emma Pearson who each own 45%, 45%, 5% and 5% respectively. Sandwich Master Limited strives to be the number one choice for sandwiches and savouries with their handmade, in store goods being prepared daily by highly trained staff. With 80 shops and 6 national bakeries supplying local shops, Sandwich Master Ltd is unrivalled in terms of daily freshness at …show more content…
General Ledger and Inventory Clerk (GLIC) who enters data into the general ledger, produces month end trial balance, maintains petty cash imprest system, maintains financial control over the inventories of the company including supplier order review and investigates the inventories of each shop.
Accounts Payable Supervisor (APS) who holds responsibility for a small team of purchase clerks and arranges payments to suppliers.
Accounts Receivable Clerk (ACR) who inputs all data into the sales ledger, monitors the company’s credit control, sends out monthly statements to trade customers.
Payroll Clerk (PC) who maintains the weekly payroll system as well as a monthly salaried payroll system, collects information from shop mangers regarding hours worked by weekly paid staff and issues all of the statutory forms required by HMRC.

The key external stakeholders of SML are:
Customers
Suppliers
The community
The Government
Competitors
Regulatory bodies
Landlords

Information that SML provides to its stakeholders can be found in appendix D.

Weaknesses of the Accounting Function of Sandwich Master Ltd

Training
5.1 The accounts function of SML would benefit from training of staff immensely. The whole team would run much more smoothly if there were training manuals to refer to. For example, when the Sales Ledger Clerk was away on holiday
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