Accounting Information System

1. Accounting Information System For Electric Cooperatives

2. Overall System Diagram Accounts Payable Disbursements Sales Accounting Information System General Journal Cash Receipts Inventory Materials Payroll

3. Accounting System • The Center of all Financially Quantifiable Operations • Process Automation and Integration • Report Processing • SL Inquiries

4. Books of Accounts • Accounts Payable • Disbursements • General Journal • Materials • Sales • Cash Receipts

5. Purchasing • Purchase Requisition • Canvass • Purchase Order • Order Receiving

6. Utilities • Chart of Accounts • Vendor/Supplier • Inventory Items • Default Accounts • Check Configuration • Check Issuance • Check Writer • System Security • User Groups • User Management

7. Registers and Summaries • AP Register • Check Register • Journal Register • Material Register • Sales Register • Cash Receipts Register • PRV Summary • Canvass Summary • PO Summary • Receiving Report Summary

8. Financial Statements • Trial Balance • Balance Sheet • Income Statement

9. Development Tools Java and MySQL

10. Why Use JAVA? • Open Source Programming Language • No need for Licensing • Updates were available • Platform Independent • Write Once, Run Anywhere(WORA) • Portable • Wide Usage • Server (Web), Workstations, Mobile

11. Companies Using JAVA • NASA • ORACLE • Sun Microsystems • Google (Android Phones)

12. Why Use MySQL? • Open Source • No or minimal licensing cost • Widely Used • Runs on more than 20 platforms • Continuously being improved • Supports back-up

13. Companies Using MYSQL • Amazon • Ebay • Google • Yahoo • Facebook

14. System Cycle

15. Purchasing Flow Purchase Requisition Inventory System Canvassing Purchase Order Order Receiving

16. Purchase Requisition Create PRV Employee/User If Approved N Return PRV General Manager Send for Approval Employee/User Y Post PRV General Manager / Authorized User Check General Manager

17. Canvass View Approved PRV Purchasing Officer Collect Canvass Forms Purchasing Officer Create Canvass Form Purchasing Officer Send to Suppliers Purchasing Officer

18. Purchase Order View Collected Canvass Forms Purchasing Officer Check Purchase Order (PO) General Manager Create Purchase Order (PO) Purchasing Officer If Approved N Return Purchase Order (PO) General Manager Y Send for Approval Purchasing Officer Post Purchase Order (PO) General Manager / Authorized User

19. Receiving View Suppliers With Purchaser Orders Warehouseman Post Receiving Report (RR) Warehouseman Check Delivered Items Warehouseman Create Receiving Report (RR) Warehouseman

20. Books of Accounts

21. Accounts Payable If with RR Y View Posted Receiving Reports AP Clerk Check APV Accountant N Return APV to AP Clerk Accountant If Correct Create Accounts Payable Voucher (APV) AP Clerk N Encode Purchased Items AP Clerk Y Send APV for Recommendation Accountant Send APV for Checking AP Clerk APV

22. Accounts Payable (cont’d) Check APV Finance Manager Check APV General Manager APV If Correct Return APV to Accountant Finance Manager N If Approved N Return APV to Finance Manger General Manager Y Y Send APV for Approval Finance Manager Post APV General Manger / Authorized User

23. Disbursements (Check Voucher) If with APV Y View Posted APV CV Clerk Check CV Accountant N N Return CV to CV Clerk Accountant If Correct Create Check Voucher (CV) CV Clerk Encode CV Items CV Clerk Y Send CV for Recommendation Accountant Send CV for Checking CV Clerk CV

24. Disbursements (cont’d) Check CV Finance Manager Check CV General Manager CV If Correct Return CV to Accountant Finance Manager N If Approved N Return CV to Finance Manger General Manager Y Y Send CV for Approval Finance Manager Post CV General Manger / Authorized User

25. General Journal Create Journal Voucher (JV) JV Clerk If Correct N Return JV to JV Clerk Accountant Y Send JV for Checking JV Clerk Send JV for Recommendation Accountant If Correct Y JV N Check JV Accountant Check JV Finance Manager Return JV to Accountant Finance Manager

26. General Journal (cont’d) If Approved N Return JV to Finance Manger General Manager JV Y Send JV for Approval Finance Manager Post JV General Manger / Authorized User Check JV General Manager

27. Materials Create Material Voucher (MV) MV Clerk If Correct N Return MV to MV Clerk Accountant Y Send MV for Checking MV Clerk Send MV for Recommendation Accountant If Correct Y MV N Check MV Accountant Check MV Finance Manager Return MV to Accountant Finance Manager

28. Materials (cont’d) If Approved N Return MV to Finance Manger General Manager MV Y Send MV for Approval Finance Manager Post MV General Manger / Authorized User Check MV General Manager

29. Sales Create Sales Entries (SE) Billing Head If Correct N Return SE to Billing Head Accountant Y Send SE for Checking Billing Head Send SE for Recommendation Accountant If Correct Y SE N Check SE Accountant Check SE Finance Manager Return SE to Accountant Finance Manager

30. Sales (cont’d) If Approved N Return SE to Finance Manger General Manager SE Y Send SE for Approval Finance Manager Post SE General Manger / Authorized User Check SE General Manager

31. Cash Receipts Create CRR Entries (CRRE) Cashier If Correct N Return CRRE to Cashier Accountant Y Send CRRE for Checking Cashier Send CRRE for Recommendation Accountant If Correct Y CRR N Check CRRE Accountant Check CRRE Finance Manager Return CRRE to Accountant Finance Manager

32. Cash Receipts (cont’d) If Approved N Return CRRE to Finance Manger General Manager CRR Y Send CRREE for Approval Finance Manager Post CRRE General Manger / Authorized User Check CRREE General Manager

33. Data • GL = SL • Default Accounts Setting • Taxation Functions • Customized based on Coop requirements • General Ledger is linked to Subsidiary Ledger • Future Developments • Paperless Processing

34. Reporting • Customizable • Exportable to PDF and MS Excel • With Preview