A Model of Accounting Information System Data Information Database Data processing software Management Environment Input physical resources Output physical resources Environment Transform Accounting information system

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

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

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

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

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

A Figure 1.1 Diagram of the Order Entry System Customer credit file Sales order edit rejects Sales order credit rejects Order log Log in orders Compute credit check Edit order data Mark filled orders Customers 3 3 Credit data Credit rejects Order data Data filled Completed orders Sales ordersEdit rejects Accepted orders Rejected sales order notices Edited and checked orders Edited orders back

A Figure 1.2 Diagram of the Inventory System Backorder file Check the reorder point Add received items Check the balance on hand Provide general ledger data Inventory file Items available Item records Inventory file additions Filled items Backorder records Accepted orders Inventory records Purchasing data Updated item records Received items Inventory ledger data back

A Figure 1.3 Diagram of the Billing System Customers Prepare invoices Obtain customer data 1.2 Customer file Completed orders Filled items Customer data Invoice data InvoicesBilled orders back

A Figure 1.4 Diagram of the Accounts Receivable System Prepare statements Add new receivables Delete paid receivables Provide general ledger data Customers Accounts receivable file Paid receivables file Billed orders New receivablesReceivables records Statement records Receivables ledger data Receivables records To delete Statements Payments by customers Paid receivables records back

A Figure 2.1 Diagram of the Purchasing System Prepare purchase orders Select suppliers Close out purchase orders Obtain Verbal commitments Purchase order history file Outstanding purchase order file Suppliers Purchasing data Supplier file Past performance data Inventory and supplier data Commitments Purchase orders Purchase order data Issued purchase order data Incurred obligations Purchase order records Purchase records to close out Filled purchase orders Removed purchase order records back

A Figure 2.2 Diagram of the Receiving System Purchased items file Suppliers Materials stockroom Process receipts Notify other systems Issued purchase order data Purchased item data Shipments Stock Receipt information Received items Filled purchase orders Received purchases back

A Figure 2.3 Diagram of the Accounts Payable System Set up supplier payables records Make supplier payments Delete paid payables provide general ledger data Invoice and statement file Accounts payable file Received purchases file Suppliers Paid payables file New payables data Incurred obligations Payables records Payables ledger data Paid payables records Payment data Payables records to delete Received purchases Receipt data Paid supplier data Invoice data Payments to suppliers Supplier invoices Supplier statements back