GENERAL LEDGER SYSTEM (GLS) &

FINANCIAL REPORTING SYSTEM (FRS)

Disusun oleh:

FRS:
Moh. Syahrul Nur Arsyfi

GLS:
Januar Christianto
Learning Objectives
 Understand the operational features of the GLS, FRS, and MRS.

 Be able to identify the principal operational controls governing the GLS &
FRS.

 Understand the factors that influence the design of the MRS.

 Understand the elements of responsibility accounting system.

 Be familiar with the financial reporting issues surrounding XBRL.

Refferences
James A. Hall: Accounting Informatio Another sources from many journals.
n System 7th Edition
Chapter 8:

Financial Reporting and Managemen

t Reporting
CONTENTS

01 02

Understand about GLS Understand about FRS

03 04

Simply understanding about MRS and Accounting

XBRL Responsibilty
GENERAL LEDGER SYSTEM
1
The central role of the GLS as a hub system that is connected to transaction processing system through fo
rmal information flows. Transaction cycles process individual events that are recorded in special journals
and subsidiary accounts. Summaries of these transactions flow into the GLS and become sources of input
for the MRS and FRS. The bulk of the flows into the GLS comes from the transaction processing subsyste
ms.
DFD berikut menunjukkan bahwa sistem buku besar dan pelaporan mencakup empat aktivitas
utama, yaitu: (1) pemutakhiran (posting) buku besar umum; (2) penyesuaian saldo akun akhir p
eriode; (3) penyiapan laporan keuangan; dan (4) penyiapan laporan manajerial.
PEMUTAKHIRAN BUKU BESAR

BENDAHARA
2
(Transaksi Non Rutin)

SUBSISTEM AKUNTANSI
1
(Transaksi Rutin)
PENYESUAIAN

5 Correction

Revaluation 4

3 Estimates

Deffereals 2

1 Acrual
 PENYUSUNAN FS

Catatan Atas Laporan

3
Keuangan

Laporan Arus Kas 4

Laporan Perubahan
3
Ekuitas

Laporan Posisi
2
Keuangan
Laporan Laba Rugi
1 Komprehensif dan
Penghasilan Lain
LAPORAN MANEJEMEN

LAPORAN ANGGARAN 2

LAPORAN
1
PENGENDALIAN
TEKNOLOGI INFORMASI
01

XBRL (eXtensible Business Reporting Language): suatu bahasa

pemrograman yang secara spesifik didesain bagi penggunaan dalam
mengomsumsi isi dari data keuangan.

02

Memberikan manfaat utama dalam pembuatan dan

penyebaran data keuangan secara elektronik.

03

Memungkinkan Entitas untuk mempublikasikan

hanya sekali, dengan menggunakan label XBRL.
DFD XBRL
01 02
DFD XBRL
Thanks