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

• Menerangkan penggunaan TI dalam organisasi bisnis

• Menghubungkan komponen SI

Outline Materi

• Sistem Informasi

Lanjutan Dari Lanjutan Dari

Pertemuan 03Pertemuan 03

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

What is a System? Natural systems / Artificial Systems Elements of a System

Multiple Components Relatedness System vs. Sub-System Purpose System Decomposition System Interdependency

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Primary Systems of an Automobile

FuelSystem

PropulsionSystem

BrakeSystem

ElectricalSystem

Automobile

Carburetor

Fuel Pump

Fuel Tank

Wheels

Rear Axle

Transmission

Engine

Disk

Brake Lines

Master Cylinder

Brake Pedal

Battery

Radio

Ignition

LIghts

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Framework for Information Systems

Information System (IS)Information System (IS)

Accounting Accounting Information Information

System System (AIS)(AIS)

Management Management Information System Information System

(MIS)(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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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)

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Management Information System Financial Management Systems Marketing Systems Production Systems Human Resource Systems Decision Support Systems

(DSS) and Expert Systems (ES)

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

MIS

Financial Management Systems Marketing Systems Production Systems Human Resource Systems Decision Support Systems

(DSS) and Expert Systems (ES)

Portfolio ManagementCapital Budgeting

New Product developmentMarket Analysis

Production PlanningJob Scheduling

Job Skill TrackingEmployee Benefits

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Accounting Information Systems

Expenditure Cycle Purchase systemCash Disbursement

systemPayroll Processing system

Conversion Cycle Cost Accounting SystemMaterials Requirements

PlanningRevenue Cycle Sales Processing System

Cash Receipts System

Expenditure Cycle Purchase systemCash Disbursement

systemPayroll Processing system

Conversion Cycle Cost Accounting SystemMaterials Requirements

PlanningRevenue Cycle Sales Processing System

Cash Receipts System

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

A General Model for AISThe External Environment

The Information System

Data Base Management System

Data Base Management System

DataCollection

DataCollection

DataProcessing

DataProcessing

InformationGeneration

InformationGeneration

External Sources of Data

ExternalEndUsers

Internal Sources

of Data

InternalEndUsers

The Business Organization

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Database Management System Data Attributes Records Files Data Base

Management Tasks Storage Retrieval Deletion

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Information Generation Relevance Timeliness Accuracy Completeness Summarization

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Attributes of Information Systems Efficiency Effectiveness Flexibility

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Business Segments Geographic Product Lines Business Functions

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Accounting Independence Internal Control Separation of:

record keeping asset custody functional authority

Flows of resources between functional areas

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

• 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)

Status of Accounting IS

Terima KasihTerima Kasih