Overview of
Business Processes
BAB 2
PERTEMUAN 3 - 4
Tujuan Pembelajaran 1
Menjelaskan 3 Fungsi Utama dari
Sistem Informasi Akuntansi (SIA).
2-2
Pengantar
• This chapter provides an overview of
how an AIS can perform its three
basic functions :
1. To collect and store (menyimpan) data about
the organization’s business activities and
transactions efficiently and effectively
2 To provide (menyediakan) information useful
for decision making
3 To provide adequate controls to ensure
(memadai) that data are recorded and
processed accurately
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Pengantar
• This chapter will examine:
– Basic types of business activities
– Key decisions that must be considered when
managing those activities
– Information needed to make those decisions
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Pengantar
This chapter:
• Describes how data about business activity is
collected, processed and transformed into
useful information for management
• Then, it will introduce the concept of internal
controls
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Tiga Fungsi Dasar AIS
1 To collect and store data about the organization’s
business activities and transactions efficiently and
effectively:
– Capture (merekam) transaction data on source documents.
– Record transaction data in journals, which present a
chronological record.
– Post data from journals to ledgers, which sort data by
account type.
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Tiga Fungsi Dasar AIS
2 To provide management with information
useful for decision making:
– In manual systems, this information is provided in
the form of reports that fall into two main
categories:
– financial statements
– managerial reports
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Tiga Fungsi Dasar AIS
3 To provide adequate internal controls:
– Ensure that the information produced by the
system is reliable.
– Ensure that business activities are performed
efficiently and in accordance with management’s
objectives.
– Safeguard organizational assets.
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Subsistem AIS
1. The revenue cycle: involves activities of
selling goods or services and collecting
payment for those sales.
2. The expenditure cycle: involves activities of
buying and paying for goods or services
used by the organization.
3. The human resources/payroll cycle: involves
activities of hiring and paying employees.
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Basic Subsystems in the AIS
4. The production cycle: involves activities converting
raw materials and labor into finished goods.
5. The financing cycle: involves activities of obtaining
necessary funds to run the organization, repay
creditors, and distribute profits to investors.
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Subsistem AIS
Financing
Cycle
Expenditure
Cycle
Human
Resources
General Ledger & Reporting System
Production
Cycle
Revenue
Cycle
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Tujuan Pembelajaran 2
Describe the documents and procedures
used in an AIS to collect and process
transaction data.
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Siklus Data Prosesing
•
The data processing cycle consists of four
steps:
1.
2.
3.
4.
Data input
Data storage
Data processing
Information Output
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Data Processing Cycle:
Data Input
• Historically, most businesses used paper
source documents to collect data and then
transferred that data into a computer.
• Today, most data are recorded directly
through data entry screens.
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Data Processing Cycle:
Data Input
• Control over data collection is
improved by:
– prenumbering each source document
and using turnaround documents
– having the system automatically assign a
sequential number to each new
transaction
– employing source data automation
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Common Source
Documents and Functions
REVENUE CYCLE
Source Document
Function
Sales order
Take customer order.
Delivery ticket
Deliver or ship order
Remittance advice
Receive cash.
Deposit slip
Deposit cash receipts.
Credit memo
Adjust customer accounts
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Common Source
Documents and Functions
EXPENDITURE CYCLE
Source Document
Function
Purchase requisition
Request items.
Purchase order
Order items.
Receiving report
Receive items.
Check
Pay for items.
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Common Source
Documents and Functions
HUMAN RESOURCES CYCLE
Source Document
Function
Worker forms
Collect employee
withholding data.
Time cards
Record time worked
by employees.
Job time tickets
Record time spent
on specific jobs.
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Common Source Documents and
Functions
GENERAL LEDGER AND
REPORTING SYSTEM
Source Document
Function
Journal voucher
Record entry posted to
general ledger.
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Data Processing Cycle:
Data Processing
• Batch processing is the periodic updating of
the data stored about resources and agents
• On-line, real-time processing is the immediate
updating as each transaction occurs
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Data Processing Cycle:
Data Storage
• An entity is something about which
information is stored.
• Each entity has attributes or characteristics of
interest, which need to be stored.
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Record Transaction Data
in Journals
• After transaction data have been
captured on source documents, the
next step is to record the data in a
journal.
• A journal entry is made for each
transaction showing the accounts and
amounts to be debited and credited.
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Record Transaction Data
in Journals
• The general journal records infrequent
or non-routine transactions.
• Specialized journals simplify the
process of recording large numbers of
repetitive transactions.
• What are the four most common types
of transactions?
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Record Transaction Data
in Journals
1
2
3
4
Credit sales
Cash receipts
Purchases on account
Cash disbursements
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Record Transaction Data
in Journals
Sales Journal
Page 5
Date
Invoice
Account Account
Number Debited
Number
Dec. 1
201
Lee Co.
120-122
3
800.00
Dec. 1
202
May Co.
120-033
3
700.00
Dec. 1
203
DLK Co.
120-111
3
900.00
TOTAL:
Post
Ref.
Amount
2,400.00
120/502
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Post Transactions to Ledgers
• Ledgers are used to summarize the financial
status, including the current balance, of
individual accounts.
• The general ledger contains summary-level
data for every asset, liability, equity, revenue,
and expense account of an organization.
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Post Transactions to Ledgers
• A subsidiary ledger records all the detailed
data for any general ledger account that has
many individual sub-accounts.
• What are some commonly used subsidiary
ledgers?
– accounts receivable
– inventory
– accounts payable
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Post Transactions to Ledgers
• What is the general ledger account
corresponding to a subsidiary ledger called?
– control account
• A control account contains the total amount
for all individual accounts in the subsidiary
ledger.
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Post Transactions to Ledgers
Page 5
Sales Journal
Date
Invoice
Number
Account
Debited
Account
Number
Post
Ref.
Amount
Dec 1
203
DLK Co.
120-111
3
900.00
Total
2,400.00
120/502
General Ledger
Account: Accounts Receivable Account Number: 120
Date
Description
Dec 1
Sales
Post Ref.
SJ5
Debit
2,400
Credit
Balance
2,400
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What is the
Chart of Accounts?
• The chart of accounts is a list of all general
ledger accounts used by an organization.
• It is important that the chart of accounts
contains sufficient detail to meet the
information needs of the organization.
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Tujuan Pembelajaran 3
Discuss the types of information that an
AIS can provide.
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Providing Information for
Decision Making
• The second function of the AIS is to provide
management with information useful for
decision making.
• The information an AIS provides falls into two
main categories:
– Financial Statements
– Managerial Reports
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Financial Statements
•
•
•
•
•
•
•
Prepare a trial balance.
Make adjusting entries.
Prepare the adjusted trial balance.
Produce the income statement.
Make closing entries.
Produce the balance sheet.
Prepare the statement of cash flows.
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Managerial Reports
• The AIS must also be able to provide
managers with detailed operational
information about the organization’s
performance.
• Two important types of managerial reports
are
– budget
– performance reports
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Managerial Reports
What is a budget?
• A budget is the formal expression of goals in
financial terms.
• One of the most common types of budget is a
cash budget.
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Managerial Reports
What is a performance report?
• A performance report lists the budgeted and
actual amounts of revenues and expenses and
also shows the variances, or differences,
between these two amounts.
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Managerial Reports
Magic Co. Monthly Performance Report
Budget Actual Variance
Sales
$32,400 $31,500 ($900)
Cost of Goods
12,000
14,000 (2,000)
Gross Margin
$20,400 $17,500 ($2,900)
Other Expenses
9,000
7,000
2,000
Operating Income $11,400 $10,500
($900)
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Tujuan Pembelajaran 4
Describe the basic internal control
objectives of an AIS and explain how they
are accomplished.
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Internal Control Considerations
• The third function of an AIS is to provide
adequate internal controls to accomplish
three basic objectives:
1 Ensure that the information is reliable.
2 Ensure that business activities are performed
efficiently.
3 Safeguard organizational assets.
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Internal Control Considerations
• What are two important methods for
accomplishing these objectives?
1 Provide for adequate documentation of all
business activities.
2 Design the AIS for effective segregation of
duties.
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What is
Segregation of Duties? (Pemisahan Tugas)
• Segregation of duties refers to dividing
responsibility for different portions of a
transaction among several people.
• What functions should be performed by
different people?
– authorizing transactions
– recording transactions
– maintaining custody of assets
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End of Chapter 2
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