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THE ACCOUNTING
INFORMATION SYSTEM
11-1
SESSION 8
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Wilkinson (1991)
Merupakan suatu kerangka pengkordinasiansumber daya (data, meterials, equipment,suppliers, personal, and funds) untukmengkonversi input berupa data ekonomikmenjadi keluaran berupa informasi keuangan
yang digunakan untuk melaksanakan kegiatansuatu entitas dan menyediakan informasiakuntansi bagi pihak-pihak yangberkepentingan.
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Gelinas, Orams, dan Wiggins (1997)
Merupakan subsistem khusus dari Sistem
Informasi Manajemen yang tujuannya adalahmenghimpun, memproses dan melaporkaninformasi yang berkaitan dengan transaksikeuangan.
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Manipulation or transformation of
symbols for the purpose ofincreasing their usefulness.
Data processing (DP) and transactionprocessing (TP) are often used
interchangeably. Applied to business data
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Gathers data describing a firms activity
Transforms data into information
Makes information available to usersinside and outside the firm
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Environment
A Model of an Accounting Information System
Information
Data
Management
Dataprocessing
software
Transform
AccountingInformationSystem
Database
Outputphysical
resources
Inputphysical
resources
Environment11-6
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1. Gather data
Each transaction is documented
What happened?
When did it happen? How much (volume, value)?
Transactions describe
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2. Manipulate data
Classify (use codes)
Sort
Calculate Summarize
Data Processing Tasks [cont.]
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3. Store data
Describes each transaction
Represents most of the database
Data Processing Tasks [cont.]
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4. Document preparation
Triggers
By an action
By a time schedule Hardcopy or on-screen
Data Processing Tasks [cont.]
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Performs necessary tasks
Standard procedures
Detailed data
Historical focus
Provides minimal problem-solving information
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Users Manufacturers
Wholesalers
Retailers General in nature
Used in many different types of firms Retailers
Manufacturing Service
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Data flow diagram
Document a system in a hierarchical manner
Data flows, processes, environmental elements
Context level is overall system withinenvironment
Leveled and Balanced DFDs
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Customers
Management
Distributionsystem
Suppliers
Materialsstockroom
Sales orders
Rejectedsalesordernotices
Invoices
Statements
Payments by customers
Commitments
Purchases orders
Shipments
Supplier invoices
Supplier statements
Payments to suppliers
Stock
Other reports
Budgetreports
Balancesheet
Incomestatement
A Context Diagram of the
Distribution System
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CustomersSales Orders
Rejected sales order notices
Invoices
Statements
Payments by customers
Receivables ledger data
1.Fill
Orders
Inventory ledger data
Payables ledger data
Other reports
Budget reports
Balance
sheetIncome
statement
Management
Receiveditems
Purchasing data Commitments
Purchase Orders2.Order
replenish-ment
stock
Shipments
Supplier invoices
Supplier statements
Payments to suppliers
Suppliers
Stock
Materials
stockroom
A Figure 0 Diagram of the
Distribution System
3.Maintaingeneralledger
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Customers
1.3Billing
1.1OrderEntry
1.4Accountsreceivable
1.2Inventory
Sales orders
Rejected salesorder notices
Accepted orders
Filled items
Purchasing data
Received
items
Inventoryledger data
Receivables ledger data
Billed orders
Invoices
Completedorders
Payments
bycu
stomers
3 3 2
2
A Figure 1 Diagram of the
Systems that Fill Customer
Orders
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Purchasing data Commitments
Suppliers
Payments to suppliers
Supplier statements
Supplier invoices
Payable
ledger data
Materialsstockroom
Stock
Incurred obligations
2.2Receiving
Issued purchaseorder dataFilled
purchaseorders
Shipments
Received items
Purchase orders
Receivedpurchases
2.1Purchasing
2.3Accounts
payable
A Figure 2 Diagram of the Systems that Order Replenishment Stock
1
3
1
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Order entry
Sales order form
Inventory
Process sales Process receipts
Feed general ledger
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CustomersSales orders Edit rejects
Salesorderedit
ejects1.1.1
Edit orderdata
Rejectedsales order
notices
Edited
orders
Customercredit file
Credit data
Edited and checked orders
Credit Rejects
Salesordercreditrejects
Acceptedorders
1.1.3
Log inorders
Order data
Completed orders1.1.4Markfilled
orders
Date filedOrder log
A Figure 1.1 Diagram of the Order Entry System
1.2
1.3
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1.1.2
Computercredit check
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Backorderfile
1.2.1
Checkthe
balanceon hand
1.2.2
Checkthe
reorderpoint
1.2.3Add
receiveditems
1.2.4
Providegeneralledgerdata
Itemrecords
Backorderrecords Inventory
fileItemsavailable
Updateditem
records
Filleditems
Purchasing data
Inventoryfile additions
Inventoryrecords
Received
items
Inventoryledgerdata
A Figure 1.2 Diagram of the Inventory System1.1
1.3 2
3
2
Acceptedorders
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Invoice
Note:
1. Customer data
2. Item data
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Customers
1.3.1Obtain
customer
data
Customerfile
1.3.2
Prepareinvoices
Filleditems
Customer data
Invoicedata
Billed ordersInvoices
Completedorders
A Figure 1.3 Diagram of the
Billing System1.2
1.1
1.4
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Four separate triggers
Today's sales
Today's payments
Time to send statements Need to provide general ledger data
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Billed orders
Accountsreceivable
fileReceivablesledger data
Receivablesrecordsto delete
New receivables Receivables records
1.4.3Prepare
statements
Customers
Payments bycustomers
Paidreceivables
file
Paidreceivablesrecords
Statement records
Statements
A Figure 1.4 Diagram of the
Accounts Receivable System1.4.1
Add newreceivables
1.4.4Providegeneral
ledger data
1.4.2
Delete paidreceivables
3
1.3
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Purchasing
Emerging technologies
EDI
ISDN Purchase order
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A Figure 2 1 Diagram of the Purchasing System
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Supplierfile
Outstanding
purchaseorder files
2.1.1Select
suppliers
Purchasing data Past performance data
Inventory
and supplier data
Purchase orderdata
2.1.2Obtain verbalcommitments
Suppliers2.1.3Prepare
purchaseorders
2.1.4Close outpurchase
orders
Commitments
Purchase Orders
Issued purchase
order data
IncurredObligations
Purchaseorder records
Filled purchase Orders
Purchase recordsto close out
A Figure 2.1 Diagram of the Purchasing System
1
2.2
2.2
2.3
PurchaseOrder
history fileRemoved purchaseorder records
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A Figure 2.2 Diagram of the Receiving System
Suppliers Purchaseditems file
2.2.1processreceipts
Materialsstockroom
2.2.1Notifyother
systems
2.1
2.1
2.3
1
Purchaseditem data
Issuedpurchaseorderdata
Shipments
Stocks
Receiptinformation
Received items
Filled purchase orders
Received purchases
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The firm pays suppliers when:
1. Stock was ordered (P.O. file copy)
2. Stock was received (Received purchases file)
3. Invoice
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A Figure 2 3 Diagram of the Accounts Payable System
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Paid Payables Records
Paid Supplier
Data
Accountspayable
file
Receivedpurchases
file
Paidpayables
file
Suppliers
Invoice andstatementfile
ReceivedPurchases
IncurredObligations
New Payablesdata
PayablesRecords
Payables LedgerData
ReceiptData
Payments to Suppliers
Supplier Invoices
Invoice Data
PayablesRecords todelete
A Figure 2.3 Diagram of the Accounts Payable System
Paymentdata
Supplierstatements
2.3.4Providegeneralledgerdata
2.3.3Delete paidpayables
2.3.1
Set upsupplierpayablesrecords
2.3.2Make
supplier
payments
2.1
2.2
3
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The AIS must be implemented first
MIS
DSS
ES
Depends on a
well-designed AIS
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THE MANAGEMENTINFORMATION SYSTEM
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A computer-based system that makesinformation available to users with similarneeds.
Users are typically comprise a formal organizationalentity
Describes what has happened in the past
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Popular in business by the mid 1960s Punched card and keydriven machines were
used only for data processing
The first computers were applied the sameway
Only a few computer literate people in thefirms
Managers became aware of computersprocesses and power
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Information
Past, present, future
Periodic reports, special reports, simulations
Similar needs Functional area
Management level
Managers and nonmanagers
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Database AIS data and information
Environmental data and information
Interorganizational information systems (IOS) Firms band together with other organizations such
as suppliers
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Environment
Organizationalproblemsolvers
Report writingsoftware Mathematicalmodels
ManagementInformation
System
An MIS ModelData Information
Environment
Database
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MIS tailored to meet users needs forinformation concerning functional areas Manufacturing
HRIS
Others Executive information systems (EIS)
Enterprise information system Pulls functional ISs together
Enterprise resource planning (ERP)
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Periodic and special reports may look thesame
Difference is in what triggers the report Periodic report
Produced on a schedule
Special report
Produced when something out of the ordinaryoccurs
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Prepare the report only when exceptions occur
Use the report sequence to highlight exceptions
Group exceptions together
Show the variance from the norm
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Models are abstractions
Models may be:
Physical
Narrative Graphic
Mathematical
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Most important to MIS users
Three dimensions
Influence of time
Degree of uncertainty Ability to optimize
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Static
Does not include time
Like a snapshot
Dynamic Includes time
Like a motion picture
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Probabilistic
Includes probabilities of events occuring
0.00 to 1.00
Deterministic Events are certain
Not random
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Optimizing
Selects best solution
Requires structured problems
Suboptimizing Also called satisficing
Model identifies outcomes for manager to selectamong
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Use of a model is called simulation
Scenario
Conditions that influence the simulation
Scenario data elements Decision variables
Input values
Output format varies
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Simulation Technique Single scenario for optimizing model
What-if game for suboptimizing models
Change only single decision variable per run
Systematically discover answers to problems
Output format Include both decision variables and outcomes on
same report
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Use model to simulate the effect of: Price of product
Amount of plant investment necessary to providesufficient capacity
Amount to invest in marketing activity Amount to invest in R & D
Enter model input
Review model outputs
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Advantages Can be a learning experience
Speed allows consideration of more options
Provides predictive power
Less expensive than trial-and-error method
Disadvantages Difficult to model a business system
High degree of mathematical skills required
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Use graphics to
present a quick summary
detect trends over time
forecast activities seek relatively simple impressions from a large
volume of data
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Reports and model outputs can be produced intabular or graphical form
Spreadsheets have encouraged the use of
graphics Can improve decision making capability
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Line or bar charts are best to summarize
data Grouped line or bar charts show trends over
time
Grouped bar charts are better for
representing parts of a whole Compare variables using horizontal, not
vertical, bars
Use single line or bar charts to compare datapoints
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GROUPED/MULTIPLE LINE CHART GROUPED BAR CHART
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0
10
20
30
40
50
60
70
80
90
1980 1981 1982 1983 1984
Apples Oranges Peanuts
0
10
20
30
40
50
60
70
80
90
100
1980 1981 1982 1983 1984
Apples
Oranges
Peanuts
Years
(c)
Years
(a)
GROUPED/MULTIPLE LINE CHART GROUPED BAR CHART
Sales RevenueSales Revenue
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Segmented Line Chart
0
50
100
150
200
1980 1981 1982 1983 1984
Years
(b) Legend:Apples
Oranges
Peanuts 12-55
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Segmented/Divided Bar Chart
0
50
100
150
200
Sales Revenue
1980 1981 1982 1983 1984
Years
(d)
DollarsinMillions
Legend:Apples
Oranges
Peanuts
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Behavioral influences can affect employees intheir computer-related tasks
Fear
Replacement of people by computers Computer systems tailored to organizations, not
individuals
Managers and line workers are affected
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Use computer as a means of achieving jobenhancement
Use formal communications to keep employees
aware of firms intentions Build a relationship of trust with employees
Align employees needs with firms objectives
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Organizationwide information resources Provides problems solving information
Sets stage for accomplishment in other areas suchas DSS, the virtual office, and knowledge-based
Problem identification and understanding Main idea is to keep information flowing to the
manager
Manager uses MIS to signal impending problems
Main weakness is that it is not aimed atindividual problem solvers
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