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THE ACCOUNTING

INFORMATION SYSTEM

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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


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4. Document preparation

Triggers

By an action

By a time schedule Hardcopy or on-screen


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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


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


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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SESSION 8


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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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