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

2. 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
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3. Sistem Maklumat Perakaunan (AIS)
Kumpul semua data tentang aktiviti syarikat.
Memproses data kepada maklumat.
Menyediakan maklumat kepada pangguna dalam dan luar syarikat.
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4. 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
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5. Tugas Pemprosesan Data
1. Pengumpulan Data
Setiap transaksi direkod.
Apa yang berlaku?
Bila ia berlaku?
Berapa banyak (bilangan, harga)?
Keterangan transaksi
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6. Tugas Pemprosesan Data (samb.)
Klasifikasi (gunakan kod)
Sort
Pengiraan
Ringkasan
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7. Tugas Pemprosesan Data (samb.)
3. Penyimpanan Data
Keterangan setiap transaksi
Sebahagian besar daripada data dalam pangkalan data
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8. Tugas Pemprosesan Data (samb.)
4. Penyediaan dokumen
cetuskan (trigger)
Aksi
Berjadual
Di atas kertas atau pada skrin
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9. Ciri-ciri AIS Melaksanakan tugas yang berpatutan
Menyeragamkan prosedur
Data harus terperinci
Historical focus
Menyediakan penyelesaian masalah yang minimum
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10. Contoh AIS Sistem Pengagihan
Pengguna
Pengilang (Manufacturers)
Pegudang (Wholesalers)
Peruncit (Retailers)
Secara am, organisasi lain mungkin mempunyai model yang berbeza
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11. Sistem Pengagihan – Proses Utama
Pemprosesan pesanan
Kawalan inventori
Akaun penerimaan
Gaji
Lejar Am
Akaun Pembayaran
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12. 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
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13. 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
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14. 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
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15. 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
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16. 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
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17. Pemprosesan Pesanan Kemasukan Pesanan Inventori Sales order form
Process sales
Process receipts
Feed general ledger
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18. 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
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19. 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
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20. Bil
Inbois
1. Data pelanggan
2. Data item
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21. 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
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1.1

22. Akaun Penerimaan Cetuskan 4… Jualan hari ini Pembayaran hari ini
Masa untuk menghantar penyata
Keperluan untuk menghantar data lejar am
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23. 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
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24. Pesanan Penambahan Stok
Pembelian
Emerging technologies
EDI
ISDN
Pesanan belian
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25. 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
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26. 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
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27. Akaun Pembayaran Syarikat membayar pembekal apabila:
1. Stok telah ditempah (salinan fail P.O.)
2. Stok telah diterima (fail belian diterima)
3. Inbois
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28. 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
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29. 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
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30. 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
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