1 The Sales & Colection Process. 2 Horizontal View OE/S 1. Customer places order.

Slides:

Advertisements

Similar presentations

PowerPoint Presentation by Charlie Cook Copyright © 2004 South-Western. All rights reserved. Chapter 10 The Order-to- Cash Process: Part I, Marketing and.

Advertisements

Accounting Information Systems 8e

Order Entry / Sales Process Pertemuan Matakuliah: F0642 / Perancangan Sistem Akuntansi Tahun: 2009.

Receivable/Cash Receipts (B/AR/CR)

Chapter 7 Customer Order and Account Management Business Processes

The Billing /Accounts Receivable / Cash Receipts (B/AR/CR) Process Pertemuan 12 – Matakuliah: F0204 / Sistem Akuntansi Tahun: 2007.

Systems Flowcharts Please use speaker notes for additional information!

Accounting Systems & Business Processes Chapter 4

Data Flow Diagramming Solutions to In-Class Exercises

A clerk in the sales department receives customer orders by mail and prepares four copies of a sales order.

The Accounts Payable/ Cash Disbursement (AP/CD) Process.

Chapter 13 The Accounts Payable/ Cash Disbursement (AP/CD) Process

PowerPoint Presentation by Charlie Cook Copyright © 2004 South-Western. All rights reserved. Chapter 12 The “Purchase-to-Pay” (PtoP) Process.

The Accounts Payable/ Cash Disbursement (AP/CD) Process.

.Artifice working with ACME Distribution. General Overview: ACME called us in because of the unsatisfactory work the business was providing. Customers.

PowerPoint Presentation by Charlie Cook Copyright © 2004 South-Western. All rights reserved. Chapter 11 The “Order-to-Cash” Process: Part II, Revenue Collection.

The Order Entry/Sales (OE/S) Process.

Enterprise Systems.

Chapter 11 THE REVENUE CYCLE. Introduction Revenue cycle: 1. Respond to customer inquiries 2. Develop agreements with customers to provide goods and services.

Order Entry / Sales Process Pertemuan 09 – Matakuliah: F0204 / Sistem Akuntansi Tahun: 2007.

Receivable/Cash Receipts (B/AR/CR)

Welcome to the Revenue Cycle ATG Spring 2002 Provides goods & services to customers. Collects cash payments.

Pertemuan 17 The Sales/Collection Business Process Matakuliah: M0034 /Informasi dan Proses Bisnis Tahun: 2005 Versi: 01/05.

Sales & Cash Receipts Transactions By David N. Ricchiute

Chapter 10 The Order Entry/Sales (OE/S) Process

Sales/Collection Process

Chapter 13: The Accounts Payable/ Cash Disbursement (AP/CD) Process

Order Entry/Sales & Billing/AR/Cash Receipts

Chapter 2 – Enterprise Systems

Flowchart and Data Flow Diagrams

The Acquisition/Payment Process

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

© 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart1 of 96 C HAPTER 17 Special Topics in REA Modeling for the.

THE SALES/COLLECTION BUSINESS PROCESS

Flowcharting Each day, the computer at ERA (see above) reads the Sales Order Database, checks the inventory master file for availability, and prints a.

1 The Purchasing & Cash Disbursement Process. 2 Internal Perspective of Purchasing Process 1. Purchase requisition sent from inventory control department.

Auditing the Revenue Cycle. Learning Objectives After studying this chapter, you should: Understand the operational tasks associated with the revenue.

PowerPoint Presentation by Charlie Cook Copyright © 2004 South-Western. All rights reserved. Chapter 11 The “Order-to-Cash” Process: Part II, Revenue Collection.

Advanced Accounting Information Systems Day 7 Database Modeling.

1 Chapter 1 Introduction to Accounting Information Systems Chapter 11 The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process.

1 Chapter 1 Introduction to Accounting Information Systems Chapter 10 The Order Entry/Sales (OE/S) Process.

PowerPoint Presentation by Charlie Cook Copyright © 2004 South-Western. All rights reserved. Chapter 10 The “Order-to- Cash” Process: Part I, Marketing.

McGraw-Hill/Irwin © 2013 The McGraw-Hill Companies, Inc., All Rights Reserved. Chapter 12 Sales/Collection Process.

AUDITING SALES AND CASH RECEIPTS

Accounting Information Systems: A Business Process Approach Chapter Three: Documenting Accounting Systems.

Overview of the Revenue Cycle September 25, 2015.

The Causeway Company uses the following procedures to process the cash received from credit sales. The mailroom receives checks and remittance advices.

The mailroom receives customer orders from customers, where clerks sort orders from the rest of the mail, group them into batches, prepare a transmittal.

Management Movie Management System Customers Databases Vendors

Overview of the Revenue Cycle

Continuation of Causeway Example

Mailroom Recieves checks and remittance advices Endorses checks

DATA FLOWS & PROCESSING

The “Order-to-Cash” Process: Part I, Marketing and Sales (M/S)

Sales/Collection Process

The Causeway Company uses the following procedures to process the cash received from credit sales. The mailroom receives checks and remittance advices.

Flowcharting Each day, the computer at ERA (see above) reads the Sales Order Database, checks the inventory master file for availability, and prints a.

Causeway Table of Activities

Exercise Develop a context Diagram for a small bank for “Loan Granting” process Identify EXTERNAL entities Develop a Context diagram.

Medical Supply Management System

Accounting Information Systems, 9e Gelinas ►Dull ► Wheeler

Causeway Table of Activities

The mailroom receives customer orders from customers, where clerks sort orders from the rest of the mail, group them into batches, prepare a transmittal.

The Causeway Company uses the following procedures to process the cash received from credit sales. The mailroom receives checks and remittance advices.

The “Purchase-to-Pay” (PtoP) Process

Mailroom Recieves checks and remittance advices Endorses checks

Accounting Information Systems: A Business Process Approach

Mailroom Recieves checks and remittance advices Endorses checks

Causeway Table of Activities

Causeway Table of Activities

Presentation transcript:

1 The Sales & Colection Process

2 Horizontal View OE/S 1. Customer places order

3 Horizontal View OE/S 2. Sales order department requests credit approval from the credit department

4 Horizontal View OE/S 3. Credit department informs sales order department of disposition of credit request

5 Horizontal View OE/S 4. Sales order department acknowledges order to the customer

6 Horizontal View OE/S 5. Sales order department notifies shipping department of sales order

7 Horizontal View OE/S 6. Sales order department notifies warehouse and B/AR/CR process of shipment

8 Horizontal View OE/S 7. Warehouse sends completed picking ticket to shipping

9 Horizontal View OE/S 8. Shipping department informs sales order department of shipment

10 Horizontal View OE/S 9. Shipping department informs carrier, B/AR/CR process, and general ledger process of shipment

11 Vertical Perspective of the OE/S System

12 OE/S Context Diagram

13 OE/S Level 0 DFD

14 OE/S Level 1 DFD: Validat e Sales Order

15 Level 1 DFD: Complete Picking Ticket

16 Level 1 DFD: Execute Shipping Notice

17 Entity- Relationship Diagram for OE/S Process

18 OE/S Process Flowchart

19 Control Matrix for OE/S

20 OE/S Control Matrix, Cont’d.

21 Horizontal View B/AR/CR 1. Shipping department informs the accounts receivable department (billing section) of shipment.

22 Horizontal View B/AR/CR 2. Accounts receivable department (billing) sends invoice to customer.

23 Horizontal View B/AR/CR 3. Accounts receivable department (billing) informs general ledger process that invoice was sent to customer.

24 Horizontal View B/AR/CR 4. Customer, by defaulting on amount due, informs credit department of nonpayment.

25 Horizontal View B/AR/CR 5. Credit department recommends write-off of the receivable and informs accounts receivable department.

26 Horizontal View B/AR/CR 6. Credit department, by changing credit limits, informs sales order department to terminate credit sales to customer.

27 Horizontal View B/AR/CR 7. Accounts receivable department informs general ledger process of write-off.

28 Horizontal View B/AR/CR 8. Customer makes payment on account.

29 Horizontal View B/AR/CR 9. Cashier informs accounts receivable department (cash applications section) of payment.

30 Horizontal View B/AR/CR 10. Cashier informs general ledger process of payment.

31 B/AR/CR Context Diagram

32 B/AR/CR Level 0 DFD

33 B/AR/CR Process Diagram 1 Perform Billing

34 B/AR/CR Process Diagram 2 Manage Customer Accounts

35 B/AR/CR Process Diagram 3 Receive Payment

36 E-R Diagram (Partial) for B/AR/CR

37 Billing Function System Flowchart

38 Control Matrix for Billing Process

39 Cash Receipts System Flowchart

40 Cash Receipts Control Matrix

41 Sales/Collection Business Process in Enterprise Value Chains

42 REA Sales/Collection Business Process Level Pattern