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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

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objektif
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

pacioli bapa perakaunan tradisional
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.

peraturan perakaunan
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
exhibit 2 1 contoh carta akaun
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

exhibit 3 2 langkah dalam kitaran perakaunan dan objektifnya
Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya

Ketika waktu perakaunan

exhibit 3 2 langkah dalam kitaran perakaunan dan objektifnya8
Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya

Di awal waktu perakaunan berikutnya

slide9
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

langkah 1 kenalpasti transaksi perakaunan untuk direkodkan
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
langkah 2 jurnalkan data transaksi perakaunan
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
langkah 3 hantar data jurnal ke lejar
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
langkah 4 prepare unadjusted trial balance
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
step 5 journalize and post adjusting entries
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.

step 6 prepare adjusted trial balance
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
step 7 prepare financial statements
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

step 8 journalize and post closing entries
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.
step 9 prepare post closing trial balance
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.
step 10 journalize and post reversing entries
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.
aplikasikan it kepada kitaran perakaunan
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
kritikan ke atas senibina sistem perakaunan tradisional
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
kritikan ke atas senibina sistem perakaunan tradisional23
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
pelbagai pandangan bagi kejadian bisnes yang sama
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)

the proliferation of accounting subsystems
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

kritikan ke atas sistem dan proses perakaunan tradisional
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).
slide27
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

data perakaunan subset bagi data bisnes
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

punca masalah sistem tradisional
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

adakah kritikan ini sah
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.
cara perakaunan boleh meningkatkan nilainya kepada organisasi
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.
tugas pejabat cfo chief financial officer
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.

pandangan umum aplikasi it berasas kejadian
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

slide34
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

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