Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: <<versi/revisi>>
Pertemuan 20
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
• Alur kegiatan Proses Pembelian secara
tradisional Materi 2
• Alur kegiatan Proses Pembelian tradisonal
terotomatisasi
• Model REAL proses
Pembelian/Pembayaran
Lanjutan dari
Pertemuan 19
Traditional, Manual Acquisition/Payment Process Flowchart
Inventory
Control
Purchasing
General
Ledger
Accounts
Payable
Receiving
F
1
A
Purchase 2
Requisition
Purchase 2
Requisition
B
3
Purchase
Order
Receiving3
Report
Goods
Purch. Order 3
Vendor’s
Invoice
Dr/Cr to
G/L
C
Compare
& Post
Prepare
Receiving
Report
Purchases
Journal
Vendor’s Invoice
Post to
General
Ledger
5
Review,
sign ck,
post
4
3
E
3
Purchase 1
Order
2
To vendor
N
Pull and
Prepare
Check
Purch. Order 3
Receiv. Report 3
Check
Vendor’s Invoice
G
Dr/Cr to
G/L
C
C
Cash
Disburs.
Journal
General
Ledger
I
D
A
F
When
Payment
Is Due
Receiving1
Report
E
B
Dr/Cr to
G/L
C
4
2
Inventory
Ledger
Receiv. Report 3
Check
Prepare
Purchase
Orders
Update
Inv.
Records
G
D
2
P/O
Blind
Copy
Cashier /
Controller
C
H
To vendor
H
A= Alphabetical
C= Chronological
N= Numerical
A
Prepared with the assistance of Dr. William Hillison,
Arthur Andersen Alumni Professor, Florida State University.
Irwin/McGraw-Hill
Post to
General
Ledger
Acct. Pay
Ledger
Dr/Cr to
G/L
I
General
Ledger
The McGraw-Hill Companies, Inc., 2000
Traditional Reimbursement Process
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
IBM’s NEDS (National Employee
Disbursement Solution)
Management
approvals
Travel
information
BusinessEvent
Processor
(business
and
information
process
rules)
Business
Data
Repository
Reporting
Facility
EFT
Employee
deposit
Impact:
393 headcount reduction
$291 million savings (10 years)
Decreased processing time
Increased controls
Better management information
New role for the accountant
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Christopher, Inc.
Aquisition/Payment
REAL Model
Order
Request
& Review
Authorizing
Agent
(0,*)
(1,1)
(1,1)
(0,*)
Purchasing
Clerk
Order Goods
from Vendor
Inventory
(1,*)
(1,1)
(0,*)
(1,*)
(0,*)
(1,1)
Bank
(0,*)
Cash
(1,1)
(0,*)
Disburse
Payment
Vendor
(0,*)
(0,*)
Receive
Goods
Inventory
Clerk
(0,*)
(0,*)
(1,1)
Receiving
Clerk
(1,1)
Warehouse
Clerk
(1,1)
Accounts
(1,1)
Payable Clerk
Cashier
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
EDI ELECTRONIC DATA FLOWS
CUSTOMER (PURCHASES CYCLE)
Internal Data Flows
SELLER (REVENUE CYCLE)
External Data Flows
External Data Flows Internal Data Flows
Purchase
Order
Customer
Order
Sales
Order
Receiving
Report
Shipping
Documents
Goods
Vendor’s
Invoice
Check
or EFT
Irwin/McGraw-Hill
Sales
Invoice
Check
or EFT
The McGraw-Hill Companies, Inc., 2000
Acquisitions/Payment Process
Sample Information Customers
Top Management
Purchasing Personnel
Receiving Clerks
Accounting
Treasury and Finance
Vendors
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Christopher, Inc. Acquisition/Payment Process
Event Logical Structures:
PURCHASE REQUEST
(used to store documentation data about events)
Purchase Request #
, [Inventory Control Clerk Employee #],
[Reviewing Supervisor Employee #], Date, Time, Special
requests or comments
PURCHASE ORDER
Purchase order #
, [Vendor #], [Purchasing Clerk Employee #],
[Purchase Request #], Date, Time, Shipping instructions,
Cancel by date, Location of order (e.g., phone, fax, or mail),
Shipping expenses, Sales tax, Order confirmation number
RECEIVE GOODS
Receipt #
, Vendor's Invoice #
, [Employee # of Accounts
payable clerk who compares vendor's invoice and receipt
information], [Purchase Order #], [Receiving Clerk Employee
#], [Vendor #], [Warehousing Employee #], Date, Time
received, Shipping cost, Sales tax, Time transferred to
Warehousing
DISBURSE PAYMENT
Check #
, [Cash account #], [Cashier employee #], [Vendor #],
[Accounts Payable Clerk Employee #], Date, Time, Amount
disbursed
REQUEST/INVENTORY
[ Purchase Request #
Product specifications
ORDER/INVENTORY
[ Purchase Order #
Negotiated Cost each
RECEIVE/INVENTORY
[ Receipt #
], [ Vendor's Invoice #
received, Cost each, Condition comments
RECEIVE/PAYMENT
[ Receipt #
], [ Vendor's Invoice #
], [ Check #
to this invoice, purchase discounts applicable, purchase
discounts taken
Irwin/McGraw-Hill
], [ Inventory Item #
], [
], Quantity requested,
Inventory Item #
], Quantity ordered,
], [ Inventory Item #
], Quantity
], Amount applied
The McGraw-Hill Companies, Inc., 2000
Christopher, Inc. Acquisition/Payment Process
Resource Logical Structures: (used to store reference data about resources)
INVENTORY
Inventory item #, Description, Product specification, Reorder
point, Current Price, Beginning Quantity, Beginning Quantity
date
CASH
Cash Account #, [Bank #], Type of account (e.g., checking,
savings, CD, etc.), Beginning Balance, Beginning Balance date
INVENTORY/VENDOR
[Inventory item #], [Vendor #]
Agent Logical Structures: (used to store reference data about agents)
EMPLOYEE
Employee #, Name, Street address, City, State, Zip,
Telephone #, Birth date, Marital Status, Job code (e.g.
inventory control clerk, purchase request review supervisor,
receiving clerk, accounts payable clerk, warehousing clerk,
cashier, etc.), Start date, Salary, Comments
VENDOR
Vendor #, Name, Street address, City, State, Zip, Telephone
#, Contact person, Comments
BANK
Bank #, Bank name, Contact person, Bank street address, City,
State, Zip, Bank phone #
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Tugas
• Setiap Mahasiswa diminta untuk
mendownload materi pokok pertemuan
22 dirumah, agar tidak terjadi kesulitan
dalam melakukan diskusi pada
pertemuan tersebut.
Terima Kasih