INTEGRATED ACCOUNTING FUNDAMENTALS (SAP)

BS ACCOUNTANCY - ACT 232

1ST SEM | AUG 2023

ACCOUNTING INFORMATION SYSTEM

INFORMATION SYSTEM
- is a collection of hardware, software, data people and procedures design to supports data-intensive
application and generate that supports day to day, short rage, and rage activities of user in an organization

5 TYPES OF INFORMATION SYSTEM

* Management Information System (MIS)

* Transaction Processing System (TPS)
* Decision Support System (DSS)
* Executive Information System (EIS)
* Expert System (ES)

INFORMATION SYSTEM COMPONENTS OF COMPUTER BASIC FUNCTIONS

HARDWARE INPUT OUTPUT PROCESS

HARDWARE KEYBOARD MONITOR CPU

PERIPHERALS - Accessories MOUSE SPEAKER EXTERNAL HARDRIVE

MIC PRINTER FLASH DRIVE
SOFTWARE

Operating Software – General

Application Software – Specific

Operating Software
* Apple Devices – iOS
* Smart – Android

DATA – Foundation of every Business

Financial
Non- Financial

PEOPLE
FRONT END USER – Finish Product
BACK END USER - Programming

PROCEDURE - Specific and detailed

TRANSACTION CYCLES
1. EXPENDITURE CYCLE – Day to Day
2. REVENURE CYCLE – Day to Day
3. CONVERSION CYCLE
4. ACCOUNTING PROCESS- Day to Day – Financial Statements

DATA IN A ERP
1. BUSINESS PARTNER MASTER DATA
2. ITEMS MASTER DATA

BMPD
A. Customer
B. Vendor/ Suppliers
C. Lead ( Prospects ) - Customers

IMD – Nature of Business

A. Inventory – PAS 2, Bought and / or sold on the ordinary
B. Purchase - Anything na binibili
C. Sales
D. Fixed Asset - More that 1 year

SAP B1 - SMEs
SAP S4/HANA - Large

BAKERY
SMALL (PALENGKE) Large (Gardenia)
Ingredients Inventory, Purchase, Sales Inventory, Purchase
Bread – Finish Good Sales, Purchase, Inventory Sales, Inventory
Oven/ Pugon Fixed Asset, Purchase, Sales (RECLASSIFICATION) Inventory Fixed Asset, Purchase, Inventory
Cash Register Fixed Asset, Purchase, Sales Fixed Asset, Purchase, Sales