Accounting Information System For Electric Cooperatives

Overall System Diagram Accounts Payable Disbursements Sales Accounting Information System General Journal Cash Receipts Inventory Materials Payroll

Accounting System The Center of all Financially Quantifiable Operations Process Automation and Integration Report Processing SL Inquiries

Books of Accounts Accounts Payable Disbursements General Journal Materials Sales Cash Receipts

Purchasing Purchase Requisition Canvass Purchase Order Order Receiving

Utilities Chart of Accounts Vendor/Supplier Inventory Items Default Accounts Check Configuration Check Issuance Check Writer System Security User Groups User Management

Registers and Summaries AP Register Check Register Journal Register Material Register Sales Register Cash Receipts Register PRV Summary Canvass Summary PO Summary Receiving Report Summary

Financial Statements Trial Balance Balance Sheet Income Statement

Development Tools Java and MySQL

Why Use JAVA? Open Source Programming Language Platform Independent No need for Licensing Updates were available Platform Independent Write Once, Run Anywhere(WORA) Portable Wide Usage Server (Web), Workstations, Mobile

Companies Using JAVA NASA ORACLE Sun Microsystems Google (Android Phones)

Why Use MySQL? Open Source Widely Used Runs on more than 20 platforms No or minimal licensing cost Widely Used Runs on more than 20 platforms Continuously being improved Supports back-up

Companies Using MYSQL Amazon Ebay Google Yahoo Facebook

System Cycle

Purchasing Flow Purchase Requisition Inventory System Canvassing Purchase Order Order Receiving

General Manager / Authorized User Purchase Requisition Create PRV Employee/User If Approved N Return PRV General Manager Send for Approval Employee/User Y Post PRV General Manager / Authorized User Check General Manager

Canvass View Approved PRV Collect Canvass Forms Create Canvass Form Purchasing Officer Collect Canvass Forms Purchasing Officer Create Canvass Form Purchasing Officer Send to Suppliers Purchasing Officer

Purchase Order View Collected Canvass Forms Check Purchase Order (PO) Purchasing Officer Check Purchase Order (PO) General Manager Create Purchase Order (PO) Purchasing Officer If Approved N Return Purchase Order (PO) General Manager Y Send for Approval Purchasing Officer Post Purchase Order (PO) General Manager / Authorized User

Receiving View Suppliers With Purchaser Orders Warehouseman Post Receiving Report (RR) Warehouseman Check Delivered Items Warehouseman Create Receiving Report (RR) Warehouseman

Books of Accounts

Accounts Payable View Posted Receiving Reports Check APV If with RR Y View Posted Receiving Reports AP Clerk Check APV Accountant N Return APV to AP Clerk Accountant Create Accounts Payable Voucher (APV) AP Clerk If Correct N Encode Purchased Items AP Clerk Y Send APV for Recommendation Accountant Send APV for Checking AP Clerk APV

Accounts Payable (cont’d) Check APV Finance Manager Check APV General Manager APV Return APV to Accountant Finance Manager N If Correct If Approved N Return APV to Finance Manger General Manager Y Y Send APV for Approval Finance Manager Post APV General Manger / Authorized User

Disbursements (Check Voucher) If with APV Y View Posted APV CV Clerk Check CV Accountant N N Return CV to CV Clerk Accountant Create Check Voucher (CV) CV Clerk If Correct Encode CV Items CV Clerk Y Send CV for Recommendation Accountant Send CV for Checking CV Clerk CV

Disbursements (cont’d) Check CV Finance Manager Check CV General Manager CV Return CV to Accountant Finance Manager N If Correct If Approved N Return CV to Finance Manger General Manager Y Y Send CV for Approval Finance Manager Post CV General Manger / Authorized User

General Journal Create Journal Voucher (JV) Return JV to JV Clerk If Correct N Return JV to JV Clerk Accountant Y Send JV for Checking JV Clerk Send JV for Recommendation Accountant If Correct Y JV N Check JV Accountant Check JV Finance Manager Return JV to Accountant Finance Manager

General Journal (cont’d) If Approved N Return JV to Finance Manger General Manager JV Y Send JV for Approval Finance Manager Post JV General Manger / Authorized User Check JV General Manager

Materials Create Material Voucher (MV) Return MV to MV Clerk If Correct N Return MV to MV Clerk Accountant Y Send MV for Checking MV Clerk Send MV for Recommendation Accountant If Correct Y MV N Check MV Accountant Check MV Finance Manager Return MV to Accountant Finance Manager

Materials (cont’d) Return MV to Finance Manger Send MV for Approval If Approved N Return MV to Finance Manger General Manager MV Y Send MV for Approval Finance Manager Post MV General Manger / Authorized User Check MV General Manager

Sales Create Sales Entries (SE) Return SE to Billing Head If Correct N Return SE to Billing Head Accountant Y Send SE for Checking Billing Head Send SE for Recommendation Accountant If Correct Y SE N Check SE Accountant Check SE Finance Manager Return SE to Accountant Finance Manager

Sales (cont’d) Return SE to Finance Manger Send SE for Approval If Approved N Return SE to Finance Manger General Manager SE Y Send SE for Approval Finance Manager Post SE General Manger / Authorized User Check SE General Manager

Cash Receipts Create CRR Entries (CRRE) Return CRRE to Cashier If Correct N Return CRRE to Cashier Accountant Y Send CRRE for Checking Cashier Send CRRE for Recommendation Accountant If Correct Y CRR N Check CRRE Accountant Check CRRE Finance Manager Return CRRE to Accountant Finance Manager

Cash Receipts (cont’d) If Approved N Return CRRE to Finance Manger General Manager CRR Y Send CRREE for Approval Finance Manager Post CRRE General Manger / Authorized User Check CRREE General Manager

Data GL = SL Default Accounts Setting Taxation Functions Customized based on Coop requirements General Ledger is linked to Subsidiary Ledger Future Developments Paperless Processing

Reporting Customizable Exportable to PDF and MS Excel With Preview