Minggu 5

Siklus Pendapatan: Penjualan dan

Penerimaan Kas

Definisi dan Sub bagian

Rangkaian

aktifitas bisnis dan kegiatan pemrosesan

informasi terkait yang terus berulang terjadi dalam (yaitu
penjualan barang/jasa serta menerima kas sebagai
pembayaran dari penjualan tersebut
Terdiri

dari 2 sub sistem :

Sistem pemrosesan penjualan
Sistem pemrosesan penerimaan kas
Lihat

gambar 11.2 halaman 6

Sales Order
1
Credit / Customer
Service
2

REVENUE CYCLE
(SUBSYSTEM)
Cash Receipts/
Collections
6

Shipping
3

Billing/ Accounts
Receivable
4/5

Aktifitas bisnis siklus penjualan

A. Entri pesanan penjualan (sales order entry)
Mengambil pesanan pelanggan
Persetujuan kredit
Memeriksa ketersediaan persediaan
Menjawab permintaan pelanggan

1.1
Take
Order

Orders
Customer

Customer

Response

Inquiries

Orders
1.2
Approve
Credit
Customer

DFD for
Sales Order Entry

Approved
Orders
1.3

1.4
Resp. to
Cust. Inq.

Check
Inv.
Avail.

Sales Order

Sales
Order
Shipping

Sales
Order
Billing

Inventory

Packing
List
Warehouse

Purchasing

Aktifitas bisnis siklus penjualan

(cont...)
B. Pe ngiriman
Ambil

pesanan dan bungkus pesanan tersebut

Kirim pesanan ke alamat pelanggan

Shipping
Sales
Order
Entry

Picking List

Sales
Order

Bill of
Lading &
Packing Slip
Billing &
Accts.
Rec.

2.1
Pick &
Pack
Goods &
Packing
List
2.2
Ship
Goods
Goods,
Packing Slip,
& Bill of Lading

Carrier

Sales Order

Inventory

Shipments

DFD of Sales Order Process

Sales Order Process Flowchart

Sales Order Process Flowchart

Aktifitas bisnis siklus penjualan

(cont...)
C. Penagihan dan piutang
usaha (billing)
Penagihan

atas penjualan kredit (piutang)

Pemeliharaan data piutang usaha

Sales
Order
Entry

Sales Order

3.1
Billing

Shipping

Invoice
Sales

General
Ledger &
Rept. Sys.

Billing and
Accounts
Receivable

Customer

3.2
Maintain
Accts.
Rec.

Sales

Customer

Mailroom

Remittance
List

Aktifitas bisnis siklus penjualan

(cont...)
D. Penagihan/Pengumpulan kas (Cash collection)
Remittance

list
Lockbox atau electronic lockbox
Electronic funds transfer
Financial electronic data interchage

DFD of Cash Receipts Processes

Cash Receipts Flowchart

DFD of Sales Returns

Sales Returns Flowchart

Input Documents Pertaining to the

Revenue Cycle

Customer Order
Sales Order
Order
Acknowledgement
Picking List
Packing Slip
Bill of Lading
Shipping Notice
Sales Invoice

Remittance Advice
Deposit Slip
Back Order
Credit Memo
Credit Application
Salesperson Call
Report
Delinquent Notice
Write-off Notice
Cash Register
Receipts

Figure 12-

Revenue Cycle Databases

Master files
customer master file
accounts receivable master file
merchandise inventory master
file

Transaction and Open

Document Files
sales order transaction file
open sales order transaction file

sales invoice transaction file

cash receipts transaction file

Other Files
shipping and price data
reference file
credit reference file (may not
be needed)
salesperson file (may be a
master file)
Sales history file
cash receipts history file
accounts receivable reports
file

Information Output
Operational Listings & Reports
Inquiry Display Screens
Scheduled Managerial Reports
Demand Managerial Reports

Operational Listings and

Reports
Monthly statement
Open orders report
Sales Invoice register
Shipping register
Cash receipts journal
Credit memo register

Scheduled Managerial
Reports

Accounts receivable aging schedule

Reports on critical factors
Average dollar value per order
Percentage of orders shipped on time
Average number of days between the order
date and shipping date

Sales analyses

Salesperson
Sales region
Product lines
Customers
Markets

Cash flow statements

Pengendalian : tujuan, ancaman, dan

prosedur
SIA Penjualan dan penerimaan kas yang didesain secara
baik akan memastikan :
Semua transaksi telah diotorisasi dengan benar
Semua transaksi yang dicatat telah valid
Semua transaksi yang telah valid dan terotorisasi telah
dicatat
Semua transaksi dicatat secara akurat
Aset telah terlindungi dari potensi kehilangan dan
pencurian
Aktifitas bisnis telah dilaksanakan secara efisien dan
efektif

Pengendalian : tujuan, ancaman, dan

prosedur (cont...)
Aktifitas

Ancaman

Prosedur pengendalian
yang dapat diterapkan

Entri pesanan
penjualan

Pesanan tidak akurat

Penjualan ke pelanggan yang
memiliki image buruk
Tidak ada legitimasi pesanan
Persediaan habis

Pemeriksaan, edit entri

data
Minta otorisasi kredit oleh
pihak berwenang
Mempersiapkan
mekanisme otorisasi
Re-order point

Pengiriman

Salah kirim,
Kesalahan pencatatan
Pencurian persediaan

Rekonsiliasi pesanan
penjualan dan slip
pengiriman, pengendalian
aplikasi entri data
Batasi akses fisik ke
persediaan, stock opname

Pengendalian : tujuan, ancaman, dan

prosedur (cont...)
Penagihan dan
piutang usaha

Kegagalan menagih pelanggan

Kesalahan dalam penagihan
Kesalahan dalam memasukan
data saat perbarui piutang

Pemisahan fungsi
pengiriman dan penagihan
Semua dokumen
bernomor urut tercetak
Rekonsiliasi dokumen
pengiriman dengan
pesanan penjualan , buku
piutang dengan buku
besar
Pengendalian, edit entri
data

Penagihan kas

Pencurian kas

Pemisahan tugas, lockbox,

rekonsiliasi catatan bank
dengan buku kas
perusahaan

Automating the Revenue Cycle

Authorizations and data access can be performed

through computer screens.
There is a decrease in the amount of paper.
The manual journals and ledgers are changed to
disk or tape transaction and master files.
Input is still typically from a hard copy document
and goes through one or more computerized
processes.
Processes store data in electronic files (the tape or
disk) or prepare data in the form of a hardcopy
report.

Computer-Based Accounting Systems

CBAS technology can be viewed as a

continuum with two extremes:
automation - use technology to improve
efficiency and effectiveness
reengineering use technology to
restructure business processes and firm
organization

Example 1: Automated Batch Sales

Example 2: Real-time Sales Order

Example 3 : Automated Cash

Receipts

Example 4 : Computerized POS

Example 5 : EDI System

Company B

Company A
Application
Software

Purchases
System

Sales Order
System

EDI
Translation
Software

EDI
Translation
Software

Direct Connection
Communications
Software

Communications
Software
Other
Mailbox
Company
As mailbox

VAN
Other
Mailbox

Company
Bs mailbox

Application
Software