1 / 34

Sistem Maklumat Perakaunan Tradisional

Sistem Maklumat Perakaunan Tradisional. Objektif. Menerangkan tabii kitaran perakaunan tradisional dan hubungannya kepada kejadian bisnes. Menerangkan impak IT ke atas sistem perakaunan tradisional. Menerangkan kekangan senibina sistem perakaunan tradisional.

Download Presentation

Sistem Maklumat Perakaunan Tradisional

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Sistem Maklumat Perakaunan Tradisional

  2. Objektif Menerangkan tabii kitaran perakaunan tradisional dan hubungannya kepada kejadian bisnes Menerangkan impak IT ke atas sistem perakaunan tradisional Menerangkan kekangan senibina sistem perakaunan tradisional Menerangkan bagaimana senibina sistem perakaunan tradisional menghadkan keupayaan perakaunan untuk meningkatkan nilai

  3. Pacioli: Bapa Perakaunan Tradisional • Pacioli tidaklah sebenarnya pereka, tetapi adalah “akauntan pertama menggabung pengetahuannya dengan teknologi yang membolehkan penulis-penulis mencetak buku menggunakan jenis yang boleh guna bagi menyuruh/mengajar dunia atas subjek dicetak”. • Pacioli mendokumentasikan catatan beregu, skema klasifikasi carta akaun yang digunakan untuk rekod dan simpan data perakaunan. • Bagi menyeimbangkan akaun, Pacioli mencadangkan satu proses merekod, menyelenggara, dan melapor data perakaunan yang terperinci. Pacioli mencadangkan penggunaan tiga buku: • buku memorandum, • jurnal dan • lejar. Buku memorandum book sepatutnya termasuk catatan setiap transaksi, besar dan kecil, dalam apa jua matawang digunakan dan terperinci yang boleh yang dibenarkan masa dan keadaan. Jurnal adalah sumber bagi lejar, di mana pencatatan beregu dibuat. Di dalam lejarlah ahli perniagaan boleh belajar sebelum orang lain samada dia berjaya ataupun gagal.

  4. Peraturan Perakaunan • Carta Akaun See Exhibit 3-1 • klasifikasi dan ringkaskan pengukuran kewangan • akaun namaan vs akaun sebenar • One compendium of sample charts of accounts and accounting procedures for different industries is The Encyclopedia of Accounting Systems • Charles Sprague “Any occurrence [accounting transaction] must be either an increase or a decrease of values, and there are three classes of values [assets, liabilities, and equity] ... in every transaction at least two of the occurrences must appear ... on opposite sides of the above list.” • Assets = Liabilities + Owner’s Equity

  5. Current Assets Cash 110 Accounts Receivable 130 Allowance for Doubtful Accounts 140 Inventory 160 Prepaid Insurance 180 Notes Receivable 190 Property, Plant, and Equipment: 200 Land 210 Building 220 Accumulate Depreciation Building 230 Equipment 240 Accumulated Deprec. Equipment 250 Current Liabilities: Accounts Payable 310 Long-Term Debt: Bonds Payable 410 Stockholder’s Equity: Common Stock 510 Capital in Excess 520 Retained Earnings 550 Revenue and Expense Summary 590 Revenue: Revenue 610 Interest Revenue 620 Rent Revenue 630 Expenses: Purchases 710 Freight on Purchases 720 Purchase Returns 730 Selling Expenses 740 General and Admin. Expenses 750 Interest Expense 760 Extraordinary Loss (pretax) 770 Exhibit 2-1 Contoh Carta Akaun Tajuk Akaun Akaun Tajuk Akaun Akaun

  6. Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya Ketika waktu perakaunan

  7. Di akhir waktu perakaunan Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya

  8. Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya Di awal waktu perakaunan berikutnya

  9. Penyata kewangan dan nota Sistem bukan kewangan Kejadian bisnes Audit penyata dan nota Pelanggan maklumat Proses Kitaran Perakaunan Analisa data kejadian bisnes Rekod data transaksi Hantar data jurnal ke lejar Sedia dan selaras imbangan duga Sediakan penyata dan nota Penyata kewangan dan nota Jurnal- jurnal Lejar- lejar Imbangan duga Abaikan data kejadian Betul dan selaras Nota penyata kewangan

  10. Langkah 1: Kenalpasti Transaksi Perakaunan untuk Direkodkan • The purposes of this first step are to identify the business events that can be considered accounting transactions and to collect relevant economic data about those transactions. Accounting transactions are the business events that cause a change in the organization’s assets, liabilities, or owner’s equity. These events include • Exchanges of resources and obligations between the reporting firm and outside parties (reciprocal transfers or non-reciprocaltransfers) • Internal Events within the firm that affect its resources or obligations but that do not involve outside parties • Economic and environmental events beyond the control of the company (changes in values) • Accounting transactions are typically accompanied by a source document prepared by someone other than the accountant

  11. Langkah 2 - Jurnalkan Data Transaksi Perakaunan • Measure and record the economic impact of transactions • Transactions are recorded in a journal - Debit, Credit, date, account number, amounts ,and descriptions • General journal and Special Journals • Historical Cost Principle • Posting References and page numbers

  12. Langkah 3: Hantar Data Jurnal ke Lejar • The process of transferring transaction data from the journals to the ledger accounts is called posting • General Ledger and Subsidiary Ledgers • Totals of Special Journal Columns are posted • An audit trail should provide the capability to trace an individual transaction from its initial recording all the way through the accounting process to the final figures in the financial statements • Reconciliation is the process of summing the subsidiary ledgers and comparing the total with the balance in the general ledger control account

  13. Langkah 4: Prepare Unadjusted Trial Balance • The unadjusted trial balance is a list of general ledger accounts and their account balances • Convenient method of determining that the sum of the Debit account balances equals the sum of the Credit account balances • If the trail balance does not balance the source of the error must beinvestigated

  14. Exhibit 3-5 Unadjusted Trail Balance Illustrated Click to Open

  15. Step 5: Journalize and Post Adjusting Entries • Adjusting entries are required when their is no source document to trigger a transaction • Passage of time ( interest or depreciation) • Correct Errors • Record Changes in Estimates • Recording Deferrals • Recording Accruals • Reclassifying balances • Recognizing inventory losses Source documents from earlier transactions are the primary information sources for adjusting entries.

  16. Step 6: Prepare Adjusted Trial Balance • The adjusted trial balance lists all the account balances that will appear in the financial statements (with the exception of retained earnings, which does not yet reflect the current year’s net income and dividends). • The purpose of the adjusted trial balance is to confirm debit-credit equality, taking all Adjusting journal entries into consideration. Confirm Debit Credit Balance • Source for preparation of the Financial Statements

  17. Step 7 Prepare Financial Statements • The primary objective of financial accounting is to provide information that is useful to decision-makers. Financial statements can be produced for a period of any duration. However, monthly, quarterly, and annual statements are the most common. • The income statement, retained earningsstatement, and balance sheet are prepared directly from the adjusted trial balance. • The temporary account balances are transferred to the income statement, and the permanent account balances are transferred to the balance sheet. FS

  18. Step 8 Journalize and Post Closing Entries • Closing entries reduce the temporary accounts (e.g., revenues, expenses, and dividends) to a zero (closed) balance. • Closing entries are recorded in the general journal at the end of the accounting period and are posted to the appropriate ledger accounts. • Permanent accounts are not closed because they carry asset, liability, and owner's equity balances to the next accounting period. • The retained earnings account is the only permanent account involved in the closing process.

  19. Step 9 Prepare Post-Closing Trial Balance • A post-closing trial balance lists only the balances of the permanent accounts after the closing process is finished. (The temporary accounts have zero balances.) • This step is taken to check for debit-credit equality after the closing entries are posted. • Firms with a large number of accounts find this a valuable procedure because the chance of error increases with the number of accounts and postings. • The retained earnings account is now stated at the ending balance and is the only permanent account with a balance different from the one shown in the adjusted trial balance.

  20. Step 10 Journalize and Post Reversing Entries • At the beginning of the next period, the accountant may prepare and post reversing entries to compensate for the difference in timing between the occurrence of an actual economic reality, and the recording of the economic event in the accounting system. • Reversing entries use the same accounts and amounts as adjusting entries but with the debits and credits reversed. • These entries reverse adjusting entries made at the end of one period and prepare the accounting records for normal processing of business events in the new period.

  21. Aplikasikan IT kepada Kitaran Perakaunan • Cabaran pemprosesan maklumat manusia • Kesilapan Manusia • Ketidakcekapan Manusia • Komunikasi berasas kertas adalah mahal • Alasan kenapa IT tidak digunakan: • teknologi tidak wujud • teknologi tidak berkesan kos • Menggunakan IT untuk replikasikan sistem manual tidaklah cekap • Senibina perakaunan perlulah diubah

  22. Kritikan ke atas Senibina Sistem Perakaunan Tradisional • Satu kritikan senibina tradisional ialah kekurangan integrasi merentas kawasan fungsian organisasi. • Contoh: sebuah pengilang komputer antarabangsa menyelenggara carta akaun dan lejar berpisahan bagi bahagian pembuatan dan pemasaran kerana mereka mempunyai kriteria berbeza bagi pelaporan maklumat kewangan. • Pembuatan mengecam pendapatan apabila produk dihantar kepada pelanggan • Pemasaran mengecam pendapatan apabila pelanggan dibilkan bagi produk. • Keseluruhan proses perakaunan diautomasikan. • Contoh: • Dua kejadian bisnes • Hantaran ke pelanggan8 kemasukan jurnal • Bil ke pelanggan8 kemasukan jurnal • Menyelaras bagi Pencaman Pendapatan8 kemasukan jurnal

  23. Kritikan ke atas Senibina Sistem Perakaunan Tradisional • Aktiviti dilaksanakan untuk menyediakan perkhidmatan kepada pelanggan • Banyak sistem wujud untuk rekod dan lapor aktiviti • Pengurus berbeza mahukan pandangan data berbeza untuk membuat keputusan dalam ruang pengaruhnya • Terlalu banyak sistem

  24. Pelbagai Pandangan bagi Kejadian Bisnes yang Sama Marketing people wants to know about the order to evaluate pricing, plan advertising campaigns, and target selling efforts. Investors and creditors want to know about all orders to assess the profitability of their investments and the likelihood of a return on their investment Executive management wants to know about the order to evaluate its impact on the organization SALE Personnel view Production view Personnel people want to know about the order to pay sales commissions. Production people want to know about the order to plan production processes Marketing view Executive view Investors and creditors view (GAAP)

  25. The Proliferation of Accounting Subsystems Business Event System A Edit Audit Calculate Summarize Stored Data System B Edit Audit Calculate Summarize Stored Data System C Edit Audit Calculate Summarize Stored Data System D Edit Audit Calculate Summarize Stored Data Functional Views Functional Views Functional Views Functional Views

  26. Kritikan ke atas Sistem dan Proses Perakaunan Tradisional • There is a proliferation of often conflicting, nonintegrated systems and subsystems within a single organization. • The architecture captures data about a subset of an organization's business events (the accounting transactions). • Data are not recorded and processed in real-time • The architecture stores and processes only a limited number of characteristicsabout accounting transactions. • The architecture captures and stores duplicate data in a highly summarized form • The architecture stores financial data to satisfy one primary view (perspective).

  27. Asas utama pada pelaporan kewangan: • Penyata Pendapatan & Kunci Kira-kira • Bina sistem baru/alternatif bagi pandangan alternatif data bisnes. • Menghad maklumat direkod kepada “transaksi perakaunan.” • Simpan dan ringkaskan maklumat dalam lejar. Senibina PerakaunanTradisional

  28. Data Perakaunan: Subset bagi Data Bisnes (Limited view & limited data) Data that describes Business Activities Acct. Data Business Activities Accountants filter data General Ledger Limited Output Views / Formats

  29. Punca Masalah Sistem Tradisional Proses: Klasifikasi dan ringkaskan data transaksi Input: Set transaksi yang sempit Output: Hasilkan pandangan fungsian sempit Pandangan fungsian sempit memandu pilihan transaksi, klasifikasi, dan ringkasan

  30. Adakah Kritikan ini Sah? • The criticisms we have presented simply highlight the difficulties of adapting the traditional accounting system architecture to a rapidly changing world. • Today's business world is fast paced, more information intensive, and involves complex business transactions beyond Pacioli's wildest dreams • Today’s information customers are very demanding. They desire a larger variety of faster, customized information products delivered in a variety of modes. For example, many people now want their information system to produce a much broader array of information products such as balanced scorecards.

  31. Cara Perakaunan Boleh Meningkatkan Nilainya kepada Organisasi • Membantu Pengurusan Definasi Peraturan Proses Bisnes – untuk bantu pengurusan definasi peraturan proses bisnes dengan penglibatan dalam proses bisnes organisasi. Senibina SMP haruslah dibina bagi membolehkan akauntan berpengaruh ke atas pembangunan dan implementasi peraturan proses bisnes sepanjang proses bisnes itu. • Providing More Useful Information - Traditional accounting measures are expressed almost exclusively in monetary terms: a practice that precludes information on productivity, performance, reliability and other multidimensional data that cannot be easily expressed in monetary terms. • Helping to Embed Real-Time Information Processes into Business Processes - Accountants should provide meaningful, direct input into the design, development, and implementation of real-time information processes that execute business rules and gather business data.

  32. Tugas Pejabat CFO (Chief Financial Officer) • Insightful contributions into the strategy and planning process • Measures that focus and motivate the organization • Information and analysis that provides insight into how value is being created and how progress is being matched to strategic initiatives. • Leadership of major financial initiatives. Memikirkan objektif-objektif yang mana menyediakan justifikasi bagi mengubah senibina sebarang sistem maklumat yang mengekang potensi pemberi maklumst dalam menambah nilai kepada sesebuah organisasi.

  33. Pandangan Umum Aplikasi IT Berasas-Kejadian Enterprise-wide Information Customers Business Events Business Event Processor (business and information processing rules) Business Data Repository Reporting Facility (Information processing rules) Business Event Data Useful Information

  34. Berasaskan kepada kejadian bisnes (aktiviti bisnes) berbanding pandangan pelanggan maklumat. • Menyokong pemudahan dan perubahan proses bisnes. • Integrasi kesemua data bisnes. • Integrasi kawalan proses maklumat dan masa-nyata. Ciri-ciri Senibina Masa Depan

More Related