CHAPTER 1:

A MODEL FOR PROCESSING

ACCOUNTING INFORMATION

J.L. Boockholdt, Ph.D., C.P.A.,

C.M.A.
By: Dr. Dyah N. A. Janie
Learning Objectives
• To learn the objectives of
accounting information systems.
• To review the steps in the
accounting cycle.
• To review how accounting
information systems produce
reports for external use.
INTRODUCTION
• The study of accounting information systems
concerns events affecting an organization.
These events are recognized and recorded by
a system of a human and computer resources,
processed using accounting methods and
objectives, and reported as information to
interested parties. Most organizations use
computer-based accounting information
systems, which rely on both manual and
computerized processing.
Organizations
• Accounting information systems exist in
many forms of organizations. While the
complexity of each accounting
information differs, each is similar in
three important ways:
– Structure (human and computer resources)
– Processes (the use of accounting methods)
– Purposes (provide information)
Events Affecting an
Organization
• The events that affect any organization
are a result if its interactions with its
environment. Accounting information
systems record, summarize, and report
events arising from these interactions.
These events to be processed depend on
the scope of the organization’s
accounting information process and the
nature of the events.
Human and Computer
Resources
• A system of human and computer
resources records, processes, and
reports events from the
organization’s environment. There
are three types of system:
– Manual system
– Computer system
– Computer-based system
ACCOUNTING METHODS &
OBJECTIVES
Scope of The System &
Nature of The Events

Financial Managerial
Accounting Accounting
Information Information
System: System:
• Objective:
• Objective:
• Internal Reporting
• External Reporting
• Compliance:
• Compliance:
• Management
• GAAP
Preferences
• Financial accounting systems are accounting
information systems of limited scope. These
systems must conform to generally accepted
accounting principles for external reporting
and must implement the six steps in the
accounting cycle.
• Financial accounting systems that journalize
and post transactions are the transaction
processing systems. More broadly defined,
managerial accounting information systems
also produce reports for internal
management purposes.
The Accounting Process
Steps in the Accounting Cycle:
1. Journalize. Identify the economic event and record it
chronologically as an accounting transaction.
2. Post. Transfer transaction totals from the chronological
record to summaries maintained by account.
3. Trial Balance. Prepare periodically a list of account and
the balances in them.
4. Adjusting Entries. Make journal entries to recognize
accruals, record defferals, or correct errors.
5. Reports. Prepare accounting reports from the adjusted
trial balance.
6. Close. Prepare the accounting records for the reporting
period.
The Accounting Process Using Computer
Technology

The Accounting When Implemented

Concept on a Computer is Called
Journals Transaction Files
• General • Journal Voucher File
• Special • Cash Receipts File
• Voucher File
Ledgers Master File
• General • General Ledger Master File
• Subsidiary • Inventory Master File
• Property Master File
Journalizing Data Entry
Posting File Update
• The accounting cycle, as described in this
chapter, is a technology-independent process.
The purpose of the study of accounting
information systems is to learn how these
accounting process work using computer
technology.
Why Study Accounting Information Systems?

• Auditors must know how to review

computer-based systems and to plan and
execute audit procedures using them.
• Management accountant must work daily
with computerized systems and
participates in project teams that develop
new ones.
• Management consultants or system
analysts must work full-time developing
new accounting systems.
Questions

1. What are the objectives of

accounting information systems.
2. Do explain the steps in accounting
cycle.
3. Do explain how accounting
information systems produce
reports for external use.
TINJAUAN PENGOLAHAN
TRANSAKSI &
SISTEM ENTERPRISE
RESOURCE PLANNING
Marshall B. Romney
Paul John Steinbart
By: Dr. Dyah N.A. Janie
SIKLUS PENGOLAHAN DATA
SIKLUS PENGOLAHAN DATA

• Empat operasi (input data, penyimpanan

data, pengolahan data, dan output
informasi) yang dilakukan pada data
untuk menghasilkan informasi yang
berarti & relevan
Input Data
• Dokumen Sumber
Dokumen yang digunakan untuk memperoleh
data transaksi pada sumbernya, ketika transaksi
terjadi.
• Dokumen Turnaround
Catatan data perusahaan yang dikirim ke pihak
eksternal & kemudian dikembalikan ke sistem
sebagai input.
• Otomatisasti Data Sumber
Pengumpulan data transaksi dalam bentuk yang
dapat dibaca mesin pada waktu dan tempat
asalnya.
Penyimpanan Data (1)

• Buku Besar
– Buku Besar Umum
– Buku Besar Pembantu
– Akun kontrol
Penyimpanan Data (2)
• Teknik Pengodean
– Kode urutan / sequence code
– Kode blok / block code
– Kode grup / group code
– Kode mnemonik / mnemonic code
• Syarat pengodean:
– Konsisten dengan tujuan penggunaan
– Memungkinkan penambahan
– Sesederhana mungkin
– Konsisten dengan struktur organisasi
Penyimpanan Data (3)

• Bagan Akun
• Jurnal
– Jurnal umum
– Jurnal khusus
• Jejak Audit
Penyimpanan Data (4)
• Konsep Penyimpanan Berbasis
Komputer:
– Entitas
– Atribut
– Field
– Record
– File
– File induk (master file)
– File transaksi
– Data base
Pengolahan Data
• Creating record
• Reading
• Updating
– Batch processing
– Online, real-time processing
• Deleting
Output Informasi
• Dokumen (Document)
• Laporan (Report)
• Database query
ENTERPRISE RESOURCE
PLANNING SYSTEM
SISTEM ERP
Suatu sistem yang mengintegrasikan semua
aspek aktivitas organisasi – seperti akuntansi,
keuangan, pemasaran, sumber daya manusia,
manufaktur, manajemen persediaan – ke dalam
satu sistem. Sistem ERP ini termodulasi;
perusahaan dapat membeli setiap modul yang
memenuhi kebutuhan khusus mereka. ERP
memfasilitasi arus informasi antara berbagai
fungsi bisnis perusahaan dan mengelola
komunikasi dengan para pemangku
kepentingan di luar.