Matakuliah
Tahun
: F0642 / Perancangan Sistem Akuntansi
: 2009
PENGANTAR PERANCANGAN
SISTEM AKUNTANSI
Pertemuan 01
Accounting Systems and Subsystems
• A system is a set of interdependent
elements that together accomplish
specific objectives.
• A subsystem is the interrelated parts
that have come together, or integrated,
as a single system, which we have
named System 1.0.
2
Bina Nusantara
Bina Nusantara
Comparison of Manual and Automated Systems
4
Bina Nusantara
DATA VERSUS INFORMATION
• Information is data presented in a form that is useful in a
decision making activity. The information has value to
the decision maker because it reduces uncertainty and
increases knowledge about a particular area of concern.
• Data are facts or figures in raw form. Data represent the
measurements or observations of objects and events. To
become useful to a decision maker, data must b
transformed into information.
5
Bina Nusantara
Transforming Data Into Information
• Input  Data
• Output  Information
Bina Nusantara
6
Qualities of Information
To provide output useful for assisting managers and other
users of information, an information system must collect
data and convert them into information that possesses
important qualities.
The effectiveness of information must be evaluated in
relation to the purpose to be served (decision making).
Effective information is information that is useful for the
decision to be made
Bina Nusantara
A Hierarchy of Information Qualities
Bina Nusantara
A Hierarchy of Information Qualities
• Understandability : enables users to perceive the
information’s significance. Valued from the user’s point
of view, understandable information is presented in a
form that permits its application by the user in the
decision making situation at hand.
• Information capable of making a difference in a decision
making situation by reducing uncertainty or increasing
knowledge for that particular decision has relevance.
• Information that is available to a decision maker before it
lses its capacity to influence a decision has a
timeliness. Lack of timeliness can make information
irrelevant.
Bina Nusantara
A Hierarchy of Information Qualities
• Predictive value and feedback value improve decision
maker’s capacity t predict, confirm, or correct earlier
expectations. Information can have both types of value,
since knowledge of the outcomes of actions already
taken will generally improve a dicion maker’s abilities to
predict the results of similar future actions.
• If there is a high degree of concensus about the
information among independent measurers using the
same measurement methods, the information has
verifiability.
Bina Nusantara
A Hierarchy of Information Qualities
• Neutrality or freedom from bias means that the
information is not bias. Bias is tendency of information to
fall more often on one side than on the other of the
object or event that it represent.
• Comparability is the information quality that enables
users to identify similarities and differences in two pieces
of information. If we can compare information about two
similar objects or events, the information is comparable.
• If on the other hand, we can compare information about
the same object or event collected at two points in time,
the information is consistent.
Bina Nusantara
A Hierarchy of Information Qualities
• Information about actual events and actual objects has
validity. For example, suppose that the IS records a
sale and an account receivable for a shipment that didn’t
occur. The recorded information describes a fictitious
event; therefore, the information lacks validity.
• Accuracy is the correspondence or agreement between
the information and the actual events or objects that the
information represents.
• Completeness is the degree to which information
includes data about every relevant object or event
necessary to make a decision.
Bina Nusantara
Special Journal
• A Special journal is used to record similar types of transactions.
Examples would be all sales of merchandise on account, or all cash
receipts.
• What special journals a company uses depends largely on the types
if transactions that occur frequently.
• If a transaction cannot be recorded in a special journal, it is recorded
in the general journal.
• Correcting, adjusting, and closing entries are recorded in the general
journal.
• Special journal permit greater division of labor because several
people can record entries in different journal at the same time.
• The use special journal reduces the time needed to complete the
posting process.
13
Bina Nusantara
Types of Special Journal
•
•
•
•
Sales journal
Cash receipts journal
Purchases journal
Cash payment journal
Bina Nusantara
Sales Journal
• Sales journal  is used to record sales merchandise on
account. Cash sales of merchandise are entered in the
cash receipt journal. Credit sales of asset other than
merchandise are entered in the general ledger.
• Layout :
Bina Nusantara
Cash Receipts Journal
• Cash receipts journal  the most common types of cash
receipts are cash sales or merchandise and collections
of accounts receivable.
• Layout :
Bina Nusantara
Purchases Journal
• All purchases of merchandise on account are recorded
in the purchases journal. Each entry in this journal
results in a debit to merchandise inventory and a credit
to accounts payable.
• Layout
17
Bina Nusantara
Cash Payments Journal
• All disbursements of cash are entered in a cash payment
journal. Entries are made from prenumbered checks.
Because cash payments are made for various purposes,
the cash payments journal has multiple columns.
• Layout
18
Bina Nusantara
Subsidiary Ledger
• An accounting system should be designed to
provide information on the amounts due from
various customers (account receivable) and
amounts owed to various creditors (account
payable).
• A separate account for each customer and
creditor could be added to the ledger. However,
as the number of customers and creditors
increases, the ledger becomes awkward to use
when it includes many customers and creditors.
19
Bina Nusantara
Definition
• A large number of individual accounts with a
common characteristic can be grouped together
in a separate ledger called a subsidiary ledger.
• The primary ledger, which contains all of the
balance sheet and income statement accounts,
is then called the general ledger.
20
Bina Nusantara
Definition
• Each subsidiary ledger is represented in
the general ledger by a summarizing
account, called a controlling account.
• The sum of the balances of the accounts
in subsidiary ledger must equal the
balance of the related controlling account.
21
Bina Nusantara
Two common subsidiary ledgers
Two common subsidiary ledgers are :
1. The account receivable (or customers’) subsidiary
ledger, which collects transaction data of individual
customers.
2. The accounts payable (or creditors’) subsidiary ledger,
which collects transaction data of individual creditors
22
Bina Nusantara
The Account Receivable (or customers’)
Subsidiary Ledger
• The individual accounts with customers are
arranged in alphabetical order in a subsidiary
ledger ca..ed the accounts receivable subsidiary
ledger or customer ledger.
• The controlling account in the general ledger
that summarizes the debits and credits to the
individual customer accounts is Accounts
Receivable.
Bina Nusantara
The Accounts Payable (or creditors’)
Subsidiary Ledger
• The individual accounts with creditors are
arranged in alphabetical order in a subsidiary
ledger called the accounts payable subsidiary
ledger, or creditor ledger.
• The related controlling account in the general
ledger is Accounts Payable.
24
Bina Nusantara
Example
• The example is based on the transactions listed below
Bina Nusantara
Example
The total debits ($12.000) and
credits ($8.000) in Account
Receivable in the general
ledger are reconciliable to the
detailed debits and credits in
the subsidiary accounts. Also
the balance of $4.000 in the
control account agrees with the
total of the balances in the
individual accounts (Aaron Co.
$2.000 + Branden Inc $0 +
Caron Co. $2.000) in the
subsidiary ledger.
Bina Nusantara
Advantages of Subsidiary Ledgers
Subsidiary ledgers have several advantages. They :
1. Show transactions affecting one customer or one creditor in
a single account, thus providing up-to-date information n
specific account balances.
2. Free the general ledger of excessive details. As a result, a
trial balance of the general ledger does not contain vast
numbers of individual account balances.
3. Help locate errors in individual accounts by reducing the
number of accounts in one ledger and by using control
accounts.
4. Make possible a division of labor in posting. One employee
can post to the general ledger while someone else posts to
the subsidiary ledger.
Bina Nusantara
Definition of Internal Control
• From SAS 78 (1995) - adopted COSO definition:
– INTERNAL CONTROL is a process-effected by a an entity’s board of
directors, management, and other personnel-designed to provide
reasonable assurance regarding the achievement of objectives in the
following categories:
• Effectiveness & efficiency of operations
• Reliability of financial reporting
• Compliance with applicable laws & regulations.
Bina Nusantara
Five Interrelated Components of
Internal Control
Control environment- tone at the top
2. Risk assessment - identification/analysis of risks
3. Control activities - policies and procedures
4. Information & communication - processing of
info in a form and time frame to enable people to
do their jobs
5. Monitoring - process that assess quality of
internal control over time
1.
Bina Nusantara
Business Process Control Goals
• Control Goals - ends to be obtained
– Control goals of operations processes
– Control goals of information processes
– See Table 7.1 Control Goals (page 244)
Bina Nusantara
Control Goals of the Operations
Process
• Ensure effectiveness of operations
• Ensure efficient employment of
resources
• Ensure security of resources
Bina Nusantara
Control Goals of Operations Process
• Ensure effectiveness of operations
– A measure of success in meeting one or more operations process goals
which reflect the criteria used to judge the effectiveness of various business
processes
– Ex. Deposit cash receipts on the day received
• Ensure efficient employment of resources
– A measure of the productivity of the resources applied to achieve a set of
goals
– Ex. What is the cost of people, computers, and other resources to deposit
cash on the day received
• Ensure security of resources
– Protecting an organization’s resources from loss, destruction, disclosure,
copying, sale, or other misuse
– Ex. Are cash and information resources available when required?
– Are they put to authorized use?
Bina Nusantara
Control Goals of the Information Process
• For business event inputs, ensure
– Input validity
– Input completeness
– Input accuracy
• For master data, ensure
– update completeness
– update accuracy
Bina Nusantara
Control Goals of Information Process
• Input validity
– Input data approved and represent actual economic events and objects
– Ex. Are all cash receipts input into the process and supported by customer
payments
• Input completeness
– Requires that all valid events or objects be captured and entered into the
system
– Ex. Are all valid customer payment captured on a customer remittance advice
(RA) and entered into the process? Input accuracy (correct data entered
correctly)
• Input Accuracy
– Requires that events be correctly captured and entered into the system
– Ex. Is correct payment amount and customer number on the RA?
– Ex. Is the correct payment amount and customer number keyed into the
system?
Bina Nusantara
Control Goals of Information Process
• Update completeness
– Requires all events entered into the computer are reflected in their
respective master data
– Ex. Are all input cash receipts recorded in the AR master data?
• Update accuracy
– Requires that data entered into a computer are reflected correctly in
their respective master data
– Ex. Are all input cash receipts correctly recorded in the AR master
data?
Bina Nusantara
Business Process Control Plans
• Business Process Control Plans - reflect information
processing policies and procedures that assist in
accomplishing control goals
– The Control Environment The fact that the control environment
appears at the top of the hierarchy illustrates that the control
environment comprises a multitude of factors that can either reinforce
or mitigate the effectiveness of the pervasive and application control
plans.
– Pervasive control plans also relate to a multitude of goals and
processes
• Like the control environment, they provide a climate or set of
surrounding conditions in which the various business processes
operate.
• They are broad in scope and apply equally to all business
processes, hence they pervade all systems.
– Business process control plans relate to those controls particular to
a specific process or subsystem, such as billing or cash receipts, or to
a particular technology used to process the data.
Bina Nusantara
Bina Nusantara
Other Classifications of Control Plans
• Preventive Controls: Issue is prevented from occurring –
cash receipts are immediately deposited to avoid loss
• Detective Controls: Issue is discovered – unauthorized
disbursement is discovered during reconciliation
• Corrective Controls: issue is corrected – erroneous data
is entered in the system and reported on an error and
summary report; a clerk re-enters the data
Bina Nusantara
Reading Systems Flowcharts
A systems flowchart is a graphical representation of
information processes (activities, logic flows, inputs,
outputs, and data storage), as well as the related
operations processes (entities, physical flows, and
operation activities). Containing manual and computer
activities, the systems flowchart presents a logical and
physical rendering of the who, what, how, and where of
operations and information processes.
39
Bina Nusantara
Systems Flowcharting Symbols
Standard
Flowchart
Symbols
Bina Nusantara