Sistem Maklumat Perakaunan SISTEM MAKLUMAT PENGURUSAN Sistem Maklumat Perakaunan 7-1 Copyright 2001 Prentice-Hall, Inc. 1

Apakah Pemprosesan Data? Mengguna dan melaksanakan operasi-operasi tertentu terhadap simbol untuk meningkatkan manfaatnya. Pemprosesan Data (DP) and Pemprosesan Transaksi (TP) digunakan untuk maksud yang sama. Aplikasi: Data bisnes 11-2 2

Sistem Maklumat Perakaunan (AIS) Kumpul semua data tentang aktiviti syarikat. Memproses data kepada maklumat. Menyediakan maklumat kepada pangguna dalam dan luar syarikat. 11-3

Model AIS Environment Environment Information Data Database Input Management Data processing software Data Database Accounting Information System Input physical resources Output physical resources Transform Environment 11-4 3

Tugas Pemprosesan Data 1. Pengumpulan Data Setiap transaksi direkod. Apa yang berlaku? Bila ia berlaku? Berapa banyak (bilangan, harga)? Keterangan transaksi 11-5 5

Tugas Pemprosesan Data (samb.) Klasifikasi (gunakan kod) Sort Pengiraan Ringkasan 11-6 6

Tugas Pemprosesan Data (samb.) 3. Penyimpanan Data Keterangan setiap transaksi Sebahagian besar daripada data dalam pangkalan data 11-7 7

Tugas Pemprosesan Data (samb.) 4. Penyediaan dokumen cetuskan (trigger) Aksi Berjadual Di atas kertas atau pada skrin 11-8 8

Ciri-ciri AIS Melaksanakan tugas yang berpatutan Menyeragamkan prosedur Data harus terperinci Historical focus Menyediakan penyelesaian masalah yang minimum 11-9 9

Contoh AIS Sistem Pengagihan Pengguna Pengilang (Manufacturers) Pegudang (Wholesalers) Peruncit (Retailers) Secara am, organisasi lain mungkin mempunyai model yang berbeza 11-10 10

Sistem Pengagihan – Proses Utama Pemprosesan pesanan Kawalan inventori Akaun penerimaan Gaji Lejar Am Akaun Pembayaran 11-11 10

A Context Diagram of the Distribution System Customers Sales orders Commitments Purchases orders Rejected sales order notices Shipments Supplier invoices Invoices Suppliers Distribution system Supplier statements Statements Payments by customers Payments to suppliers Income Balance statement sheet Stock Materials stockroom Budget reports Management Other reports 11-12

A Figure 0 Diagram of the Distribution System Customers Fill Orders 3. Sales Orders Customers A Figure 0 Diagram of the Distribution System Rejected sales order notices Invoices Statements 1. Fill Orders Payments by customers Receivables ledger data Inventory ledger data Purchasing data Commitments Received items 2. Order replenish- ment stock 3. Maintain general ledger Payables ledger data Purchase Orders Other reports Shipments Suppliers Supplier invoices Budget reports Balance sheet Supplier statements Income statement Payments to suppliers Management Materials stockroom Stock 11-13

Rejected sales order notices A Figure 1 Diagram of the Systems that Fill Customer Orders Sales orders Rejected sales order notices Customers Accepted orders 1.1 Order Entry Filled items Completed orders 1.2 Inventory Payments by customers Statements Invoices 1.3 Billing Billed orders 1.4 Accounts receivable Purchasing data Inventory ledger data Receivables ledger data 2 Received items 3 3 2 11-14

A Figure 2 Diagram of the Systems that Order Replenishment Stock Purchasing data Commitments 1 2.1 Purchasing Purchase orders Issued purchase order data Filled purchase orders Shipments Suppliers Received items 1 2.2 Receiving Stock Materials stockroom Received purchases Supplier invoices 2.3 Accounts payable Incurred obligations Supplier statements Payments to suppliers Payable ledger data 3 11-15

A Figure 3 Diagram of the Systems That Perform General Ledger Processes Receivables ledger data 1 3.1 Update general ledger General ledger records Inventory ledger data 1 Updated general ledger records 2 Payables ledger data Management report data General ledger Other reports 3.2 Prepare management reports Budget reports Balance sheet Income statement Management 11-16

Pemprosesan Pesanan Kemasukan Pesanan Inventori Sales order form Process sales Process receipts Feed general ledger 11-17 16

A Figure 1.1 Diagram of the Order Entry System Sales orders Edit rejects Customers Sales order edit ejects Edited orders Rejected sales order notices 1.1.1 Edit order data Customer credit file 1.1.2 Computer credit check Credit data Edited and checked orders Sales order credit rejects Accepted orders Credit Rejects 1.1.3 Log in orders Order data 1.2 1.1.4 Mark filled orders Date filed Completed orders 1.3 Order log 11-18

A Figure 1.2 Diagram of the Inventory System 1.1 Accepted orders 1.2.1 Check the balance on hand 1.2.3 Add received items Received items Item records Inventory file additions 2 Backorder records Inventory file Items available Backorder file Updated item records Inventory ledger data Inventory records 3 1.2.2 Check the reorder point 1.2.4 Provide general ledger data Filled items Purchasing data 1.3 2 11-19

Bil Inbois 1. Data pelanggan 2. Data item 11-20 19

A Figure 1.3 Diagram of the Billing System Filled items 1.3.1 Obtain 1.2 Filled items 1.3.1 Obtain customer data Customer data Customer file Invoice data 1.3.2 Prepare invoices Customers Invoices Billed orders 1.4 Completed orders 11-21 1.1

Akaun Penerimaan Cetuskan 4… Jualan hari ini Pembayaran hari ini Masa untuk menghantar penyata Keperluan untuk menghantar data lejar am 11-22 21

Accounts Receivable System A Figure 1.4 Diagram of the Accounts Receivable System Billed orders 1.3 New receivables Receivables records 1.4.1 Add new receivables 1.4.4 Provide general ledger data Accounts receivable file Statement records Receivables records to delete Receivables ledger data 3 1.4.3 Prepare statements 1.4.2 Delete paid receivables Statements Paid receivables records Paid receivables file Payments by customers Customers 11-23

Pesanan Penambahan Stok Pembelian Emerging technologies EDI ISDN Pesanan belian 11-24 23

A Figure 2.1 Diagram of the Purchasing System Past performance data Purchasing data 2.1.1 Select suppliers Supplier file 1 Inventory and supplier data Purchase order data 2.1.2 Obtain verbal commitments Commitments Issued purchase order data 2.2 Purchase Orders Suppliers 2.1.3 Prepare purchase orders 2.3 Purchase order records Incurred Obligations Outstanding purchase order files Purchase records to close out Purchase Order history file Filled purchase Orders 2.1.4 Close out purchase orders Removed purchase order records 2.2 11-25

A Figure 2.2 Diagram of the Receiving System 2.1 Issued purchase order data Purchased item data Suppliers Purchased items file Shipments Receipt information 2.2.1 process receipts Stocks Received items 1 Materials stockroom 2.2.1 Notify other systems Filled purchase orders 2.1 Received purchases 2.3 11-26

Akaun Pembayaran Syarikat membayar pembekal apabila: 1. Stok telah ditempah (salinan fail P.O.) 2. Stok telah diterima (fail belian diterima) 3. Inbois 11-27 26

A Figure 2.3 Diagram of the Accounts Payable System Incurred Obligations Payables Records 2.1 Payables Ledger Data New Payables data 2.3.1 Set up supplier payables records Accounts payable file 2.3.4 Provide general ledger data 3 Received Purchases Paid Payables Records Payables Records to delete 2.2 Paid payables file Received purchases file 2.3.3 Delete paid payables Supplier Invoices Invoice and statement file Payment data Receipt Data Supplier statements Paid Supplier Data 2.3.2 Make supplier payments Invoice Data Suppliers Payments to Suppliers 11-28

Bergantung kepada AIS yang direkabentuk dengan baiknya AIS adalah Sistem Asas AIS mestilah dilaksanakan dahulu MIS DSS ES Bergantung kepada AIS yang direkabentuk dengan baiknya 11-29 28

Kesimpulan AIS menyelenggara rekod kewangan syarikat Komponen prosesan data Pengumpulan data Manipulasi data Penyimpanan/Storan data Penyediaan dokumen Subsistem AIS AIS menyumbang kepada penyelesaian masalah 11-30