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Pertemuan 04 The Nature of Accounting and Information Technology

Pertemuan 04 The Nature of Accounting and Information Technology. Matakuliah : M0034 / Informasi dan Proses Bisnis Tahun : 2005 Versi : 01/05. Learning Outcomes. Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memberikan definisi akuntansi dan sistem informasi

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Pertemuan 04 The Nature of Accounting and Information Technology

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  1. Pertemuan 04 The Nature of Accounting and Information Technology Matakuliah : M0034 /Informasi dan Proses Bisnis Tahun : 2005 Versi : 01/05

  2. Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : • Memberikan definisi akuntansi dan sistem informasi • Menerangkan penggunaan TI dalam organisasi bisnis • Menghubungkan komponen SI

  3. Outline Materi • Sistem Informasi

  4. Lanjutan Dari Pertemuan 03

  5. What is a System? • Natural systems / Artificial Systems • Elements of a System • Multiple Components • Relatedness • System vs. Sub-System • Purpose • System Decomposition • System Interdependency

  6. Automobile Fuel Propulsion Brake Electrical System System System System Fuel Tank Engine Brake Pedal LIghts Fuel Pump Transmission Master Cylinder Ignition Carburetor Rear Axle Brake Lines Radio Wheels Disk Battery Primary Systems of an Automobile

  7. Framework for Information Systems Information System (IS) Accounting Information System (AIS) Management Information System (MIS) The information system is the set of formal procedures by which data are collected, processed into information and distributed to users. A transaction is an event that affects or is of interest to the organization and that is processed by its information system as a unit of work

  8. Accounting Information Systems • Fixed Asset System (FAS) • General Ledger/ Financial Reporting System (GL/FRS) • Transaction Processing System (TPS) • Expenditure Cycle • Conversion Cycle • Revenue Cycle • Management Reporting System (MRS)

  9. Management Information System • Financial Management Systems • Marketing Systems • Production Systems • Human Resource Systems • Decision Support Systems (DSS) and Expert Systems (ES)

  10. Portfolio ManagementCapital Budgeting New Product developmentMarket Analysis Production PlanningJob Scheduling Job Skill TrackingEmployee Benefits MIS • Financial Management Systems • Marketing Systems • Production Systems • Human Resource Systems • Decision Support Systems (DSS) and Expert Systems (ES)

  11. Accounting Information Systems

  12. A General Model for AIS The External Environment The Information System Data Base Management System External Sources of Data ExternalEndUsers DataCollection DataProcessing InformationGeneration The Business Organization Internal Sources of Data InternalEndUsers

  13. Database Management System • Data Attributes • Records • Files • Data Base Management Tasks • Storage • Retrieval • Deletion

  14. Information Generation • Relevance • Timeliness • Accuracy • Completeness • Summarization

  15. Attributes of Information Systems • Efficiency • Effectiveness • Flexibility

  16. Acquisition of Information Systems • Systems Development Life Cycle • Turnkey systems • Backbone systems • Vendor-Supported Systems

  17. Organization structure • Responsibility, Authority and Accountability • Business Segments • Functional Segmentation • The Accounting Function • The Computer Services Function

  18. Business Segments • Geographic • Product Lines • Business Functions

  19. Functional Segmentation • Material Management • Purchasing / Receiving / Stores • Production • Manufacturing • Support - Production Planning, Quality control, Maintenance • Marketing • Distribution • Personnel • Finance • Information - • Accounting /Computer Services Materials Labour Capital Information

  20. The Accounting Function • Accounting captures and records in the database the financial effects of the firm’s transactions • Accounting function distributes transaction information to operation personnel to coordinate many of their key tasks • The value of information

  21. Accounting Independence • Internal Control • Separation of: • record keeping • asset custody • functional authority • Flows of resources between functional areas

  22. The Computer Services Function • Centralized Data Processing • Data base Administration • Data Processing • data control • data conversion • computer operations • data library • Systems development and maintenance • Distributed Data Processing

  23. Status of Accounting IS • Accounting systems are based on pre-computer thinking. (Robert Mednick) • Information customers are dissatisfied with the timeliness and quality of information.(R. Green & K Barrett) • Traditional financial statements are extremely compressed and not released in a timely manner. (R. K. Elliott)

  24. Terima Kasih

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