Accounting, Information Technology, and Business Solutions, 2nd Edition
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Accounting, Information Technology, and Business Solutions, 2nd Edition. By Hollander, Denna, Cherrington. Bab 7. PowerPoint slides by:. Nyimas Artina. Proses Akuisisi / Pembayaran. Irwin/McGraw-Hill.  The McGraw-Hill. Companies, Inc., 2000. Objektivitas.

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Accounting information technology and business solutions 2nd edition

Accounting, Information Technology, and Business Solutions, 2nd Edition

By Hollander, Denna, Cherrington

Bab 7

PowerPoint slides by:

Nyimas Artina

Proses Akuisisi / Pembayaran

Irwin/McGraw-Hill

The McGraw-Hill

Companies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Objektivitas

■ Identifikasi karakteristik-karakteristik dari proses akuisisi / pembayaran tradisional dan

berhubungan dengan aplikasi-aplikasi IT. ■ Menguraikan kritik-kritik dari proses akuisisi / pembayaran tradisional dan arsitektur aplikasi IT. ■ Mengembangkan suatu model

REAL dari proses

akuisisi / pembayaran.

■ Identifikasi peluang untuk memperbaiki proses akuisisi / pembayaran dan aplikasi-aplikasi IT.

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Strategi dan Lingkup

■ Untuk menyediakan sumber daya yang diperlukan organisasi untuk memproses konversi ketika mereka diperlukan. Ini dapat dilakukan dengan beberapa sub- sasaran hasil::

➤ Pembelian materi dari pemasok-pemasok yang dapat dipercaya. ➤ Beli materi bermutu tinggi, atau sedikitnya materi dari mutu yang diinginkan. ➤ Peroleh materi yang diinginkan harga yang mungkin paling baik. ➤ Pembelian hanya meteri yang diberi hak dan berdasarkan legitimasi perusahaan yang dimaksud

➤ Miliki sumber daya yang tersedia dan di dalam kondisi yang bermanfaat ketika mereka diperlukan oleh perusahaan.

➤ Terima hanya materi yang dipesan, dan menerima semua materi berdasrkan pesanan

➤ Pengendalian materi untuk menerima sehingga tidak hilang, dicuri, atau rusak.

➤ Bayar penerimaan materi dengan cara yang tepat waktu kepada pihak yang

The McGraw-HillCompanies, Inc., 2000

sesuai.


Accounting information technology and business solutions 2nd edition

Ikhtisari Proses Akuisisi / Pembayaran

■ 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-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1

May be done

Initiate

Step 1 - Extract data

Inventory

at time of

purchases

and print report

master file

updating

Inventory reorder list

Supplier

Select

Supplier

evaulatio

supplier &

n data

note on

reference &

display

history file

list

Inventory reorder list

Performed by purchasing

department buyers

Enter purchase

A

order data

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1

Exceptio

Step 2 - Edit purchase order data

n and

A

& store in file

error

display

Purchase

Supplier

transaction data

master file

Step 3 - Update files &

Inventory

print updates

Open purchase

master file

order file

Listing of purchase

Purchase orders

orders

Inventory status

Printed at

report

end of

Review and

day

Performed by

sign

purchasing

To

manager

To inventory manager

purchasing

To supplier

manager

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2

Count & inspect

Initiate

received items;

supplier

compare to

packing slip

Packing slip

Performed by receiving

Enter receipt on

clerk

CRT terminal

Exceptio

Edit receipt data

n and

Open purchase

& prepare

error

order file

receiving report

display

B

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2

B

Receiving report

Receipt

transaction

To stores & accounts

Inventory

payable

master file

Update master

Supplier

files

history file

Open

Receiving

purchase

Back-order

report file

order file

file

To supplier

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3

Receiving

Supplier’s invoice

From suppliers

Receiving

reports

report

Performed by

Verify check

Batch

accounts

& prepare

total

payable clerk

batch total

Supplier’s invoice

Exception

and error

display

Enter invoiced

amounts & total

Edit entered data

Open

Supplier’s invoice

purchase

D

Receiving report

order file

Unpaid voucher

Approv

s

e for

C

paymen t

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3

D

Stored until

Payables data

end of day

Supplier accounts

from invoices

payable master file

Update payables & other files &

Supplier

prepare vouchers

Open purchase

history file

orders file

Voucher

Display of

C

Disbursement

registry &

General

Open

batch totals

voucher

summary

Ledger

vouchers file

& errors

To cost control or other

To accounts

To report

To accounting

resource management

payable

preparation

clerk

department

department

procedure

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4

Disbursement

From accounts

vouchers

payable procedure

Batch

Prepare

batch total

total

Disbursement vouchers

Voucher

Exception &

s file

Key-to-disk and edit

summary report

A similar report is

Disbursement data

an output of each

computer run

Run 1 - Sort by

A

supplier account

number

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4

Sorted

A

Open vouchers

disbursement data

file

Run 1 - Update

accounts payable file;

Supplier disbursement

print checks & other

payables master file

Supplier history

outputs

file

Voucher

Checks

s file

(with

vouchers)

Summary of

Check

cash

Journal voucher

number

disbursements

Revie

transaction file

Disbursement

w and

vouchers

sign

To cash

To financial

To general

disbursements

management

To

ledger

suppliers

procedure

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Flowchart Proses Akuisisi/Pembayaran Tradisional Manual

Cashier /

Inventory

General

Accounts

Controller

Ledger

Control

Purchasing

Receiving

Payable

G

F

A

D

B

1

Receiving

Purchase

3

2

3

Purchase

Purchase

Report

2

Requisition

Order

Requisition2

Purch. Order

3

P/O

Receiv. Report

3

Goods

Blind

Vendor’s

Dr/Cr to

Vendor’s Invoice

Copy

Invoice

G/L

Check

Prepare

Purchase

Orders

C

Compare

Purchases

Prepare

Post to

& Post

Journal

Receiving

General

Report

Ledger

5

Cash

Review,

Disburs.

sign ck,

4

Journal

post

3

E

F

Dr/Cr to

C

4

2

G/L

General

3

Purchase

1

Ledger

2

Update

Order

When

Receiving

1

Inv.

Payment

Records

Report

E

B

Is Due

3

Purch. Order

To vendor

Check

I

3

Receiv. Report

Pull and

D

Vendor’s Invoice

N

Prepare

A

G

Inventory

Check

Ledger

Dr/Cr to

C

To vendor

C

H

C

G/L

H

A= Alphabetical

C= Chronological

Post to

Acct. Pay

N= Numerical

General

Ledger

Ledger

Dr/Cr to

General

A

G/L

Ledger

Prepared with the assistance of Dr. William Hillison,

Arthur Andersen Alumni Professor, Florida State University.

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000

I


Accounting information technology and business solutions 2nd edition

Proses Penggantian Pembayaran Tradisional

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

IBM’s NEDS (National Employee Disbursement Solution)

Pengolah

Persetujuan

Business-

Penyimpanan

manajemen

EFT

Event

Fasilitas

Data

Deposito

(Aturan

pelaporan

Bisnis

Informasi

karyawan

proses

perjalanan

bisnis dan Informasi)

Dampak:

393 penyusutan headcount $291 juta tabungan (10 tahun) Waktu proses dikurangi

Kendali-kendali yang ditingkatkan Informasi manajemen lebih baik Peran baru untuk akuntan

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Christopher, Inc.

Model REAL

Authorizing

Agent

Akuisisi/Pembayaran

Order

Request

Inventory

(0,*)

(1,1)

& Review

Clerk

(1,1)

(0,*)

Purchasing

Clerk

Order Goods

from Vendor

(1,1)

Inventory

Vendor

(1,*)

(1,1)

(0,*)

(0,*)

Receiving

(1,1)

Clerk

Receive Goods

(0,*)

(1,1)

Warehouse

Clerk

(1,*)

(0,*)

(1,1)

Payable Clerk

(1,1)

(0,*)

(0,*)

(1,1)

Disburse

Bank

Cash

(0,*)

Payment

(0,*)

Cashier

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

EDI ELECTRONIC DATA FLOWS

KONSUMEN (PERPUTARAN PEMBELIAN)

PENJUAL (PERPUTARAN PENDAPATAN

Internal Data Flows

External Data Flows

External Data Flows

Internal Data Flows

Purchase

Customer

Order

Order

Sales

Order

Shipping

Receiving

Goods

Documents

Report

Vendor’s

Sales

Invoice

Invoice

Check

Check

or EFT

or EFT

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Proses Akuisisi/Pembayaran Contoh Informasi Konsumen

Top Mangement

Purchasing Personnel Receiving Clerks Accounting

Treasury and Finance Vendors

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

Christopher, Inc. Acquisition/Payment Process

Event Logical Structures:

(used to store documentation data about events)

PURCHASE REQUEST

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 #

], [ Inventory Item #

], Quantity requested,

Product specifications

ORDER/INVENTORY

[ Purchase Order #

], [

Inventory Item #

], Quantity ordered,

Negotiated Cost each

RECEIVE/INVENTORY

[ Receipt #

], [ Vendor's Invoice #

], [ Inventory Item #

], Quantity

received, Cost each, Condition comments

RECEIVE/PAYMENT

[ Receipt #

], [ Vendor's Invoice #

], [ Check #

], Amount applied

to this invoice, purchase discounts applicable, purchase

discounts taken

Irwin/McGraw-Hill

The McGraw-HillCompanies, Inc., 2000


Accounting information technology and business solutions 2nd edition

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-HillCompanies, Inc., 2000


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