Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: 01/05
Pertemuan 19
The Acquisition / Payment
Process
Learning Outcomes
Pada akhir pertemuan ini, diharapkan
mahasiswa
akan mampu :
• Membuat diagram / skema Real Model
proses bisnis pembelian/pembayaran
Outline Materi
• Strategi dan Lingkup Proses
Pembelian/pembayaran
• Pandanagan terhadap proses
Pembelian/Pembayaran
• Penunjang Keputusan Proses
pembelian/Pembayaran
Accounting, Information Technology,
and Business Solutions, 2nd Edition
By Hollander, Denna, Cherrington
Chapter 7
PowerPoint slides by:
Bruce W. MacLean,
Faculty of Management,
Dalhousie University
The Acquisition / Payment Process
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Chapter Objectives




Identify the characteristics of the traditional
acquisition/payment process and related IT
applications.
Describe the criticisms of the traditional
acquisition/payment process and the
IT application architecture.
Develop a REAL model of the
acquisition/payment process.
Identify opportunities to improve the
acquisition/payment process and IT applications.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Strategy and Scope

To provide needed resources for the organization’s
conversion processes when they are needed. This can be
broken into several sub-objectives:








Purchase items from reliable vendors.
Purchase high quality items, or at least items of the desired quality.
Obtain the desired items at the best possible price.
Purchase only those items that are properly
authorized and are for legitimate company purposes.
Have resources available and in useful condition
when they are needed by the company.
Receive only those items ordered, and receive all the items ordered.
Control items received so they are not lost, stolen, or broken.
Pay for the items received in a timely manner to the appropriate party.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Overview of Acquisition/Payment
Process






Request for goods/services (monitor need) event
Authorize purchase event
Purchase good/service event
Receive goods/services event
Disburse cash event
Purchase return event
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 1
May be done
at time of
updating
Initiate
purchases
Step 1 - Extract data
and print report
Inventory
master file
Inventory
reorder list
Supplier
reference &
history file
Supplier
evaulatio
n data
display
Select
supplier &
note on
list
Inventory reorder
list
Performed by
purchasing
department buyers
Irwin/McGraw-Hill
Enter purchase
order data
A
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 1
A
Step 2 - Edit purchase order data
& store in file
Supplier
master file
Purchase
transaction data
Step 3 - Update files &
print updates
Open purchase
order file
Purchase orders
Performed by
purchasing
manager
Irwin/McGraw-Hill
Listing of
purchase orders
Review and
sign
To supplier
To purchasing
manager
Exception
and error
display
Inventory
master file
Inventory status
report
Printed at
end of
day
To inventory manager
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 2
Initiate
supplier
Count & inspect
received items;
compare to
packing slip
Packing slip
Performed by
receiving
clerk
Open purchase
order file
Enter receipt on
CRT terminal
Edit receipt data
& prepare
receiving report
Exception
and error
display
B
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 2
B
Receiving report
Receipt
transaction
Inventory
master file
Update master
files
Open
purchase
order file
Receiving
report file
To stores & accounts
payable
Supplier
history file
Back-order
file
To supplier
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 3
From suppliers
Supplier’s invoice
Performed by
accounts
payable clerk
Verify check
& prepare
batch total
Receiving
reports
Receiving
report
Supplier’s invoice
Exception
and error
display
Enter invoiced
amounts & total
Edit entered data
Supplier’s invoice
Receiving report
Approv
e for
paymen
t
Irwin/McGraw-Hill
Open
purchase
order file
D
Unpaid
voucher
s
C
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 3
D
Supplier accounts
payable master file
Open purchase
orders file
C
Disbursement
voucher
To cost control or other
resource management
department
Irwin/McGraw-Hill
Stored until
end of day
Payables data
from invoices
Update payables & other files &
prepare vouchers
Voucher
registry &
summary
Open
vouchers file
To accounts
payable
department
To report
preparation
procedure
Supplier
history file
General
Ledger
Display of
batch totals
& errors
To accounting
clerk
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 4
From accounts
payable procedure
Disbursement
vouchers
Batch
total
Prepare
batch total
Disbursement
vouchers
Voucher
s file
Exception &
summary report
Key-to-disk and edit
A similar report is
an output of each
computer run
Disbursement data
Run 1 - Sort by
supplier account
number
Irwin/McGraw-Hill
A
The McGraw-Hill Companies, Inc., 2000
Traditional Automated Acquisition/Payment
Process Flowchart - Part 4
A
Sorted
disbursement data
Supplier disbursement
payables master file
Run 1 - Update
accounts payable file;
print checks & other
outputs
Checks
Check
number
To cash
disbursements
Irwin/McGraw-Hill
Summary of
cash
disbursements
To financial
management
(with
vouchers)
Journal voucher
transaction file
To general
ledger
procedure
Revie
w and
sign
Open vouchers
file
Supplier history
file
Voucher
s file
Disbursement
vouchers
To
suppliers
The McGraw-Hill Companies, Inc., 2000
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Pertemuan 20