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
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