Introduction to
Accounting
Information
Systems
Learning Objectives
•
•
•
•
•
•
•
•
•
•
To appreciate the complex, dynamic
environment in which accounting is
practiced.
To know the AIS, its relationship to
the organizations business
processes
To know the attributes of information
To understand decision making
Recognize how information is used
a various organizational levels
Recognize how information
supports management functions
Appreciate the influence of strategic
planning on success
Understand the importance of the IS
strategic plan
To recognize the accountant’s role
in relation to the current
environment for AIS.
To understand how to use this
textbook effectively to learn AIS.
Introduction
to Accounting
Information
Systems
The AIS Wheel
• Introduces each
chapter; topics are
listed on spokes,
hub and perimeter
of wheel
3
Textbook Themes
1.
2.
3.
Enterprise systems— integrate the business
process functionality and information from all of an
organization’s functional areas, such as marketing
and sales, cash receipts, purchasing, cash
disbursements, human resources, production and
logistics, and business reporting (including financial
reporting).
E-Business—use of networks to undertake
business processes
Internal control— a system of integrated elements
that provide reasonable assurance that a business
will reach its business process goals
4
Elements in the Study of AIS
5
Accounting
System
and Subsystems
6
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.
7
Information System Model
• An information system (IS) (or management
information system [MIS]) is a manmade
system that generally consists of an integrated
set of computer-based and manual components
established to collect, store, and manage data
and to provide output information to users.
• The Figure on the next slide depicts the
functional components of an information system.
8
Information System Model
9
Purpose of AIS
• Collect, process and report information
related to the financial aspects of
business events
• Often integrated and indistinguishable
from overall information system
• Like the IS, the AIS may be divided into
components based on the operational
functions supported.
10
Comparison of Manual and
Automated Systems
11
Components of Business Process
1. Management hires
personnel and
establishes the
means for
accomplishing
the work of the
organization.
12
Components of Business Process
2. Management
establishes broad
marketing objectives
and assigns sales
quotas to measure
progress toward the
long-run objectives.
Management also
designs the IS
procedures for
facilitating
operations, such as
the procedures used
to pick and ship
goods to the
customer.
13
Components of Business Process
3. The IS receives
the customer’s
purchase order.
14
Components of Business Process
4. The IS
acknowledges the
customer’s purchase
order (send order
acknowledgement).
15
Components of Business Process
5. The IS sends a
request to ship
goods to warehouse.
This request
identifies the goods
and their location in
the warehouse.
16
Components of Business Process
6. A document (i.e., a
packing slip)
identifying the
customer and the
goods is attached to
the goods.
17
Components of Business Process
7. Goods are
shipped to customer.
18
Components of Business Process
8. The shipping
department reports
to the IS that the
goods have been
shipped.
19
Components of Business Process
9. The IS prepares
an invoice and sends
it to the customer.
20
Components of Business Process
10. The IS sends
management a
report comparing
actual sales to
previously
established sales
quotas.
21
Information Qualities
22
Management Decision Making
1. Intelligence: Searching the environment
for conditions calling for a decision.
2. Design: Inventing, developing, and
analyzing possible courses of action.
3. Choice: Selecting a course of action.
23
Management Decision Making
24
Strategic
Management
Tactical
Management
Operations
Management
Operations and
Transaction Processing
Horizontal information flows
25
Management Problem Structure
and Information Requirements
• Horizontal flows relate to specific business
events, such as one shipment, or to individual
inventory items.
– the information moves through operational units such
as sales, the warehouse, and accounting.
• Vertical Flows relate to the flow of information to
and from strategic management through tactical
management, operations management, and
operations and transaction processing
26
Management Problem Structure and
Information Requirements
• Higher up the pyramid, the less structured the decision
–
–
–
–
–
–
Less defined
External orientation
More summarized information
Future oriented
Less frequent
Less accurate
• Lower down the pyramid, the more structured the decision
–
–
–
–
–
–
More defined
Internal orientation
More detailed information
Historical
More frequent
More accurate
27
The strategic planning process
addresses such questions as:
1. What business are we in and who are our
customers?
2. What knowledge advantage do we have in
our business?
3. How should our products be perceived?
4. What rate of return on assets, earnings, or
cash flow are we trying to achieve?
5. What are our social responsibilities?
28
Strategic Planning Process
1. Assess
environment for
opportunities or
threats.
29
Strategic Planning Process
2. Assess the
organization’s
strength’s and
weaknesses and
develop
objectives that
match the
strengths and
weaknesses with
opportunities in
environment.
30
Strategic Planning Process
3. Derive the
factors that are
central to the
accomplishment
of the objectives
and to the
survival of the
organization—the
critical success
factors.
31
Strategic Planning Process
4. Develop
corporate
strategy: A
strategy is the
means
(organizational
structure and
processes) by
which an
organization has
chosen to
achieve its
objectives and
critical success
factors.
32
Strategic Planning Process
5. Identify the
performance
indicators that
will demonstrate
achievement of
the organization’s
strategies and
critical success
factors.
33
Accountant’s Role
• Designer—application of accounting
principles, auditing, information
systems, and systems development
• User—participate in design
• Auditor—provide audit and assurance
services
34
Chapter
Database
3 Management
Systems
Learning Objectives
• To describe and analyze major
approaches used to process data related
to business events
• To describe major business events in
merchandising, service and
manufacturing firms
• To explain complexities and limitations of
using traditional data management
approaches
• To recognize the advantages of using the
36
Event-Driven Approach
• Raw data is captured as events occur.
• Minimum data to be collected/stored:
– Who
– What
– Where
– When
• Data can be aggregated to meet user
requirements.
37
Overview of Order-to-Sales Process
for
a Merchandising or Manufacturing
Firm
FIGURE 3.1
38
Overview of Order-to-Sales Process
for a Service Firm
FIGURE 3.2
39
Managing Data Files
• Character
– A basic unit of data (e.g., number)
• Field
– A collection of related characters (e.g.,
customer name)
• Record
– A collection of related data fields
• File
– A collection of related records
40
Data Maintenance: Add Customer
Record
FIGURE 3.3a
41
Data Maintenance:
Add Customer
Record (cont’d)
FIGURE 3.3b
42
Event Data
Processing:
Enter
Customer
Order
FIGURE 3.4
43
Applications-based File Approach to
Data Management
FIGURE 3.5a
44
Database Approach to Data
Management
FIGURE 3.5b
45
Record Layouts Under an Applications Approach
to Data Management
FIGURE 3.6
46
The Database Approach
• Decouples data from applications such
that data are independent.
• Database is shared by applications.
• Data can be easily accessed by report
generators.
• Query programs must use a database
management system (DBMS) and the
operating system (OS).
47
Database Management
Systems (DBMS)
• A set of integrated programs designed
to simplify the tasks of creating,
accessing, and managing a database.
• DBMS functions:
– Defining the data.
– Defining the relationships among data
(e.g., whether the data structure is
relational or object-oriented).
– Interfacing with the operating system
48
Database Management
Systems (DBMS) (cont’d)
• Schema
– A description of the configuration of record
types and data items and the relationships
among them.
– Defines the logical structure of the
database.
– Defines the organizational view of the data.
• Subschema
– A description of a portion of a schema.
49
Schemas and Subschemas
TI 3.1
50
Record Layouts as Tables
FIGURE 3.7a
51
Record Layouts as Tables (cont’d)
FIGURE 3.7b
52
Advantages of the Database
Approach
•
•
•
•
•
Nonredundant data
Ease of maintenance
Reduced storage costs
Data integrity
Data independence:
shareability/flexibility
• Privacy/security
53
Attribute Hierarchy for the Entity
CLIENT
FIGURE 3.8
54
Developing Model Representations for
Entities and Attributes
FIGURE 3.9a
55
Developing Model Representations for
Entities and Attributes (cont’d)
FIGURE 3.9b
56
Relationships
• Strategy for identifying entity
relationships affecting the logical design
of a database
– Consider existing and desired information
requirements of users
– Evaluate entity pairs to improve attribute
descriptions of entities
– Evaluate each entity to identify recursive
relationships among entities
57
Object-Oriented Database Model
TI 3.3
58
Example of a Relation (EMPLOYEE)
and Its Parts
FIGURE 3.10
59
Modeling Relationship Types
FIGURE 3.11
60
Constraints on Data Model
Relationships
FIGURE 3.12
61
FIGURE 3.13
An Integrated
Model for the
Billing and
Human
Resources
62
Schema for the Billing and Human
Resources
Portion of the Database
FIGURE 3.14
63
Referential Constraints for the
Relational Schema
FIGURE 3.15
64
Linking Two Relations in a Many-toMany Relationship
FIGURE 3.16
65
Implementation of the Relational
Schema
FIGURE 3.17a
66
Implementation of the Relational
Schema (cont’d)
FIGURE 3.17b
67
Entity-Relationship (E-R) Diagram for
Discussion Questions 3-3, 3-4, and 35
FIGURE 3.18
68
Relational Database for Discussion
Question 3-4
and Problems 3-4 and 3-5
FIGURE 3.19
69
Relational Database for Discussion
Question 3-4
and Problems 3-4 and 3-5 (cont’d)
FIGURE 3.19
70
71
Jurnal, Buku Besar & Buku Pembantu
• Jurnal merupakan catatan akuntansi
yang pertama diselenggarakan dalam
proses akuntansi, maka dalam sistem
akuntansi, jurnal harus dirancang
sedemikian rupa sehingga tidak akan
terjadi satu transaksi pun yang tidak
dicatatl catatan yang dilakukan di
dalamnya lengkap dengan penjelasan,
tanggal dan informasi lain, agar catatan
tersebut mudah diusut kembali ke
72
dokumen sumbernya.
• Jurnal ada 2, yaitu :
– Jurnal Umum.
Jurnal ini digunakan apabila transaksi
perusahaan masih sedikit. Kolom-kolom
dalam jurnal umum :
•
•
•
•
•
Kolom tanggal.
Kolom keterangan.
Kolom nomor bukti.
Kolom nomor rekening.
Kolom debit dan kredit.
73
– Jurnal Khusus.
Jurnal yang dibuat apabila jurnal umum
tidak mampu lagi menampung berbagai
transaksi yang timbul.
• Prinsip yang melandasi perancangan
jurnal, yaitu :
– Jumlah jurnal yang memadai.
– Jurnal digunakan untuk memisahkan
transaksi ke dalam penggolongan pokok
tertentu.
74
– Penggunaan jurnal berkolom.
– Nama kolom dan jurnal harus sesuai
dengan nama rekening yang bersangkutan
dalam buku besar.
– Kolom dalam jurnal digunakan untuk
mengumpulkan angka yang akan diringkas
dalam rekening yang bersangkutan dalam
buku besar.
75
– Sedapat mungkin jurnal harus dirancang
sedemikian rupa sehingga pekerjaan
menyalin informasi dari dokumen
sumbernya dibuat sangat minimum.
– Harus ditetapkan hubungan antara
dokumen sumber tertentu dengan jurnal
sehingga pertanggungjawaban kebenaran
informasi dapat ditentukan.
76
Jenis Jurnal
•
•
•
•
•
Jurnal penjualan.
Jurnal pembelian.
Jurnal penerimaan kas.
Jurnal Pengeluaran kas.
Jurnal umum.
77
Metode Pencatatan Data Ke
Dalam Jurnal.
• Dengan pena.
• Dengan mesin pembukuan.
• Dengan arsip dokumen sumber yang
berfungsi sebagai jurnal.
• Dengan komputer.
78
Langkah Perancangan Jurnal
• Studi terhadap karakteristik transaksi
perusahaan.
• Pembuatan jurnal standard.
• Perancangan jurnal.
79
Contoh Jurnal.
• Contoh
80
Buku Besar & Buku Pembantu
• Buku besar merupakan kumpulan rekeningrekening yang digunakan untuk menyortasi
dan meringkas informasi yang telah dicatat
dalam jurnal.
• Buku pembantu adalah suatu cabang buku
besar yang berisi rincian rekening teretntu
yang ada dalam buku besar.
• Dengan demikian baik buku besar maupun
buku pembantu terdiri dari rekening.
81
• Proses sortasi dan pemindahan data ke
dalam buku besar dan buku pembantu
disebut dengan pembukuan (posting),
diperlukan 4 tahapan :
– Pembuatan rekapitulasi jurnal.
– Penyortasian rekening yang akan diisi
dengan data rekapitulasi.
– Pencatatan data rekapitulasi dalam
rekening yang bersangkutan.
82
– Pengembalian rekening ke dalam arsip
pada urutan semula.
83
Formulir Rekening Buku
Besar
• Variasi bentuk formulir rekening buku
besar :
– Rekening dengan debit lebar (wide debit
ledger).
– Rekening biasa (regular ledger).
– Rekening berkolom saldo ditengah (centre
balance ledger).
– Rekening berkolom saldo (balance ledger).
84
– Rekening ganda berkolom saldo (double
ledger with balance ledger).
– Rekening dengan saldo lama dan saldo
baru (old and new balance ledger).
85
Susunan Rekening Buku
Besar
• Umumnya jenis dan susunan informasi yang
disajikan dalam neraca dan laporan rugi laba
untuk jenis usaha tertentu telah mengikuti
jenis dan susunan standard yang lazim dalam
menyajikan laporan keuangan dalam jenis
usaha tertentu, contohnya :
–
–
–
–
–
–
Kas & Bank
Investasi Sementara
Piutang
Cadangan kerugian piutang
Persediaan.
Aktiva
86
Kode Rekening
• Kode adalah suatu rerangka yang
menggunakan angka atau huruf atau
kombinasi angka dan huruf untuk
memberi tanda terhadap klasifikasi
yang sebelumnya telah dibuat.
• Kode memudahkan identifikasi dan
pembedaan elemen-elemen yang ada
di dalam suatu klasifikasi.
87
• Penggunaan kode rekening dan bukan
nama rekening akan mempercepat
pencarian rekening yang akan diisi
dengan informasi dalam proses posting.
• Tujuan kode rekening :
– Mengidentifikasi data akuntansi secara
unik.
– Meringkas data.
– Mengklasifikasi rekening atau transaksi.
– Menyampaikan makna tertentu.
88
• Metode pemberian kode rekening :
– Kode angka atau alphabet urut (numerical
or alphabetic sequence code).
– Kode angka blok (block numerical code).
– Kode angka kelompok (group numerical
code).
– Kode angka desimal (decimal code).
– Kode angka urut didahului dengan huruf
(numerical sequence preceded by an
alphabetic reference).
89
• Hal yang perlu dipertimbangkan dalam
merancang kode rekening :
– Rerangka kode harus secara logis
memenuhi kebutuhan pemakai dan
metode pengolahan data yang digunakan.
– Setiap kode harus mewakili secara unik
unsur yang diberi kode.
– Desain kode harus mudah disesuaikan
dengan tuntutan perubahan.
90
Contoh
• Contoh
91
Buku Pembantu
• Buku pembantu adalah suatu kelompok
rekening yang merupakan rincian
rekening tertentu dalam buku besar,
yang dibentuk untuk memudahkan dan
mempercepat penyusunan laporan dan
neraca percobaan.
92
• Buku pembantu yang umum digunakan
:
– Buku pembantu persediaan.
– Buku pembantu piutang.
– Buku pembantu utang.
– Buku pembantu harga pokok produk.
– Buku pembantu biaya.
– Buku pembantu aktiva tetap.
93
Posting Ke Dalam Rekening
Buku Besar & Buku Pembantu
• Posting adalah proses sortasi dan
pemindahan data ke dalam rekeking
buku besar dan buku pembantu dengan
menggunakan metode :
– Posting jurnal ke dalam rekeking buku
besar dengan tulisan tangan dan posting
dokumen sumber ke dalam rekeking buku
pembantu dengan cara yang sama.
94
– Posting dokumen sumber ke dalam
rekeking buku pembantu yang
mengjasilkan jurnla sebagai tembusan
posting ke dalam rekening tersebut.
– Posting ke dalam buku pembantu sebagai
akibat dari pengisisan dokumen sumber,
yang sekaligus menghasilkan jurnal
sebagai tembusan pengisian bukti
tersebut.
– Pembukuan tanpa buku pemabntu (ledger
less book keepping).
95
Cara Penanganan Dokumen
Sumber
• Penangan media tunggal.
• Penangan media campuran :
– Random posting.
– Exhaust posting.
96
The Accounts
Payable/
Cash Disbursement
(AP/CD) Process
97
Learning Objectives
• Know definitions and basic
functions of the AP/CD process
• Understand relationship
between the AP/CD process
and its environment
• Achieve a reasonable level of
understanding of the logical
and physical characteristics of
typical AP/CD process
• Become familiar with various
technologies used to
implement the AP/CD process
• Know core process goals and
the plans used to control a
typical AP/CD process
AP/CD
AP/CD on the AIS Wheel
• In this chapter, we spotlight one
business process, the accounts
payable/cash disbursements
(AP/CD) process and explore
the processes, systems, and
controls that should be in place
to ensure that the accounts
payable/cash disbursement
process operates efficiently and
effectively.
• Additionally, we will examine
specific process control
procedures that help ensure all
accounts payable are paid in a
timely fashion.
99
Process Definitions and Functions
•
The accounts payable/cash disbursements (AP/CD)
process is an interacting structure of people,
equipment, methods, and controls that is designed to
accomplish the following primary functions:
1. Handle the repetitive work routines of the accounts
payable department and the cashier
2. Support the decision needs of those who manage the
accounts payable department and cashier
3. Assist in the preparation of internal and external reports
100
AP/CD Horizontal Perspective
1. Invoice
Received
from vendor
101
AP/CD Horizontal Perspective
2. Approved
voucher sent
to cashier
102
AP/CD Horizontal Perspective
3. Accounts
payable
notification
sent to
general
ledger
process
103
AP/CD Horizontal Perspective
4. Check sent
from cashier
to vendor
104
AP/CD Horizontal Perspective
5. Paid
voucher
returned to
the AP
department
105
AP/CD Horizontal Perspective
6. Notification
of the cash
disbursement
sent from the
cashier to the
general ledger
process
106
Vertical perspective-AP/CD
107
The AP/CD Process—Level 0 Diagram
108
AP/CD Process Level 1 DFD:
Validate Invoice
(Assumes non-voucher system—a formal
voucher would have space for formal approval
and account distribution)
109
AP/CD Process Level 1 DFD:
Make Payment
(Triggered by due date of invoice)
110
Purchase Returns and
Allowances
• In some cases defective goods may be
returned or an allowance made for nonconforming items
– This exception routine usually begins at the point
of inspecting and counting the goods or at the
point of validating vendor invoices
– Purchaser transmits a debit memo to the vendor
requesting the account adjustment
– The vendor responds with a credit memo
indicating the authorized account adjustment
111
Processing Non-Invoiced
Disbursements
• In some cases disbursements are not
invoiced, e.g., freight bills, rent, payroll, etc.
• The handling of non-invoiced disbursements
depends on whether or not a voucher system
is used
• A voucher system prepares a voucher for
every expenditure from payroll to purchases
of raw materials
112
Processing NonInvoiced
Disbursements
113
Logical Data Descriptions for the
AP/CD Process
• Accounts payable master data. This data store is a
repository of all unpaid vendor invoices
– The data design should consider how the data will be processed
when the cash manager is deciding what payments to make
– For example, the manager may want to merge vendor invoices so
that the total amount due each vendor can be accumulated
– Alternatively, the manager might want to select specific invoices for
payment
• Cash disbursements data. The purpose of this data is to
show, in chronological sequence, the details of each cash
payment made.
– Each record in this data normally shows the date the payment is
recorded, vendor identification, disbursement voucher number (if a
voucher process is used), vendor invoice number and gross
invoice amount, cash discount taken on each invoice, net invoice
amount, check amount, and check number.
114
EntityRelationship
(E-R)
Diagram
(Partial) for
the AP/CD
Process
115
Technology Trends and Developments
• The AP/CD process is the primary candidate for EDI in major
organizations (as it is in the OE/S, B/AR/CR, and purchasing
processes as well)
• Several major companies have implemented EDI systems into
the AP/CD process, resulting in significant cost savings
– An increasing trend among some of these major companies is to
require all vendors to use EDI in their transactions with the
company
– If the vendor does not implement EDI technologies, the major
companies simply find a new supplier
• In the last few years, several alternatives to EDI have been
deployed
– These new technologies, based, for example, on XML or IP-based
EDI (Internet EDI), have not replaced EDI
– Services provided by the value-added networks (VANs) and the
high degree of EDI standardization make EDI attractive for fully
digital B2B collaboration among trading partners for years to come
• Many organizations are using Web-based payment systems
116
AP/CD Process:
Systems Flowchart
117
AP/CD Fraud
• AP fraud usually involve
fictitious vendors and
false invoices
– A dishonest employee
who has access to the
vendor file and
authorizes payment
– May embezzle amounts
refunded by vendors
– Human error is still a
leading cause of loss
• CD fraud is less
sophisticated
– Usually involves check
fraud
– Check fraud takes many
forms from stealing and
passing stolen checks to
changing amounts on
legitimate checks or
check forgery
– CD fraud is becoming
easier and more common
with computer duplication
technology
118
Exposure to Loss and
Destruction of Resources
• Although the subject of fraud and
embezzlement is seductively interesting,
resource losses due to unintentional
mistakes and inadvertent errors are as costly
as, or more costly than those caused by
intentional acts of malfeasance
– Making payments for incorrect or larger amounts
– Paying the wrong vendor
– Paying the same invoice twice
119
AP/CD Fraud
• AP fraud usually involve
fictitious vendors and
false invoices
– A dishonest employee
who has access to the
vendor file and
authorizes payment
– May embezzle amounts
refunded by vendors
– Human error is still a
leading cause of loss
• CD fraud is less
sophisticated
– Usually involves check
fraud
– Check fraud takes many
forms from stealing and
passing stolen checks to
changing amounts on
legitimate checks
– CD fraud is becoming
easier and more common
with computer duplication
technology
120
AP/CD Control Matrix
121