7 Accounting Information

Systems
Learning Objectives
Explain the basic concepts of an accounting
1 information system.

2 Describe the nature and purpose of a subsidiary ledger.

3 Record transactions in special journals.

7-1
LEARNING Explain the basic concepts of an
1
OBJECTIVE accounting information system.

Accounting information system (AIS)

pengumpulan dan pemrosesan transaksi data dan

mengkomunikasikan informasi keuangan kepada
pengambil keputusan
Meliputi :
 Semua step dalam siklus akuntansi
 Dokumen yang menunjukan bukti transaksi
 Manual atau komputerisasi sistem akuntansi

7-2 LO 1
 Dasar Sistem
Akuntansi

7-3
 Basic Concepts of AIS

Cost Effectiveness - Benefits

must outweigh the costs.

Illustration 7-1
Principles of an efficient Useful
and effective accounting Output
information system.

Flexibility - The system should

be sufficiently flexible to meet
the resulting changes in the
demands made upon it.

7-4 LO 1
 Computerized Accounting Systems

 Software programs (functions include sales,

purchases, receivables, payables, cash receipts and
disbursements, and payroll).
 Generate financial statements.
 Keuntungan:
► Entry data hanya 1 kali
► Banyak kesalahan manusia dapat dieliminasi
► Informasi lebih tepat waktu

7-5 LO 1
 Computerized Accounting Systems

 CHOOSING A SOFTWARE PACKAGE

 ENTRY-LEVEL SOFTWARE
► Easy data access and report preparation
► Audit trail
► Internal control
► Customization
► Network Compatibility
 ENTERPRISE RESOURCE
PLANNING SYSTEMS

7-6 LO 1
 Manual Accounting Systems

 Setiap tahap dalam siklus akuntansi dilakukan

secara manual
 Hanya mampu memuaskan untuk data transaksi dalam
volume yang rendah
 Harus memahami sistem akuntansi manual

7-7 LO 1
 Sistem Akuntansi
Manual

7-8
LEARNING Describe the nature and purpose of a
2
OBJECTIVE subsidiary ledger.

Used to keep track of individual balances.

Two common subsidiary ledgers are:
1. Accounts receivable (customers’)
2. Accounts payable (creditors’) Illustration 7-2
Relationship of general ledger and
subsidiary ledgers

7-9 LO 2
 Subsidiary Ledgers

Controlling
Characteristic Account Subsidiary Ledger

Amounts due Accounts Accounts Receivable

from customers Receivable Ledger

Amounts owed Accounts Accounts Payable

to creditors Payable Ledger

Subsidiary ledgers are a listing of individual

accounts with common characteristics.

7-10 LO 2
 General ledger and Subsidiary Ledger

After all items are posted, the balance in the accounts receivable
controlling account is equal to the sum of the balances in the accounts
7-11
receivable subsidiary ledger.
 Subsidiary Ledger Example Illustration 7-4
Relationship of general
and subsidiary ledgers

7-12 LO 2
 Special Journal
PENJUALAN
Menyediaan jasa atau penjualan secara kredit
dicatat
dicatatdi
di Sales Journal
Penerimaan kas dari sumber mana pun
dicatat
dicatatdi
di Cash receipts Journal

PEMBELIAN
Pembelian barang secara kredit
dicatat
dicatatdi
di Purchase Journal
Pengeluaran kas untuk tujuan apa pun
dicatat
dicatatdi
di Cash Payment Journal
7-13
7-14
 Sales Journal

Account
Account Receivable
Receivable .......x.......x
Sales
Sales Revenue......................x
Revenue......................x
CGS
CGS ................................x
................................x
Inventory
Inventory ..........................x
..........................x

7-15
 Sales Journal
Illustration 7-6

JOURNALIZING CREDIT SALES Journalizing the sales

journal—perpetual
inventory system

Perpetual inventory system, one entry at selling price in Sales Journal

results in a debit to Accounts Receivable and a credit to Sales. Another entry at
cost results in a debit to Cost of Goods Sold and a credit to Inventory.
7-16 LO 3
 POSTING THE SALES JOURNAL
Illustration 7-7

2017 2017

2017

2017

Posting to the general ledger is done

monthly.
2017

7-17 LO 3
 Akun
Pengendali
Piutang Usaha

Jika
Jika akun
akun piutang
piutang usaha
usaha di di
buku
buku besar
besarhanya
hanya
menunjukkan
menunjukkan nilainilai total
total
yang
yang telah
telah diikhtisarkan,
diikhtisarkan,
bagaimana
bagaimana caracara untuk
untuk
mengetahui
mengetahui saldo
saldo per
per
pelanggan?
pelanggan?
7-18
 POSTING THE SALES JOURNAL
Illustration 7-7

2017 2017

2017

2017

Companies make daily postings from

the sales journal to the individual
2017
accounts receivable in the
subsidiary ledger.

7-19 LO 3
 PROVING THE LEDGERS
Illustration 7-8

7-20 LO 3
 ADVANTAGES OF SALES JOURNAL

 One-line entry for each sales transaction saves time.

 Only totals, rather than individual entries, are posted
to the general ledger.
 A division of labor results.

7-21 LO 3
7-22
 Cash Receipts Journal
Cash............................x
Cash............................x
Sales
SalesDiscounts
Discounts .......x .......x
Accounts
Accountsreceivable..........x
receivable..........x

Cash
Cash...........................x
...........................x
Other
OtherAccounts
Accounts.................x
.................x

Cash
Cash............................x
............................x
Sales
SalesRevenue
Revenue...................x
...................x
CGS
CGS.............................x
.............................x
Inventory
Inventory...........................x
...........................x

7-23
 Cash Receipts Journal Illustration 7-9
Journalizing and posting
the cash receipts journal

2017

Seluruh
Seluruh transaksi
transaksi yang
yang
melibatkan
melibatkan penerimaan
penerimaan kas
kas
dicatat
dicatat di
7-24 di jurnal
jurnal penerimaan
penerimaan kas.
kas. LO 3
Posting

Not all of the

subsidiary or Illustration 7-9

general ledger
accounts are
shown on the
illustration to
the right. See
Illustration 7-9
for the
complete
illustration.

Illustration 7-9
Journalizing and
posting the cash
receipts journal
7-25
 PROVING THE LEDGERS

Illustration 7-11
Proving the ledgers after posting the sales
and the cash receipts journals

7-26 LO 3
 Jurnal
Jurnal pembelian
pembelian didesain
didesain
untuk
untuk mencatat
mencatat semua
semua
pembelian
pembelian secara
secara kredit.
kredit.

7-27
 Inventory
Inventory ……....xxx
……....xxx
Account
Account Payable
Payable ............xxx
............xxx

7-28
 Purchases Journal Illustration 7-13
Journalizing and posting
the purchases journal

2017

2017

2017

At the end of the accounting

period, the company posts totals to
the general ledger.

7-29 LO 3
 Purchases Journal Illustration 7-13
Journalizing and posting
the purchases journal

2017

2017

2017

Daily postings are made from the

2017
purchases journal to the accounts
payable subsidiary ledger.

7-30 LO 3
 PROVING THE LEDGERS

Illustration 7-14
Proving the equality of the
purchases journal

7-31 LO 3
 Cash Payments Journal

Seluruh
Seluruh pembayaran
pembayaran dicatat
dicatat
di
di jurnal
jurnal pembayaran
pembayaran kas.
kas.
Perusahaan
Perusahaan melakukan
melakukan
seluruh
seluruh pembayaran
pembayaran
menggunakan
menggunakan cek.
cek.

7-32
 Cash Payments Journal

Account
Account Payable
Payable .......x
.......x
Other
OtherAccounts
Accounts .......x .......x
Cash
Cash .............................x
.............................x
Inventory
Inventory .....................x
.....................x

7-33
 Cash Payments Journal Illustration 7-16
Journalizing and posting
the cash payments journal

2017

In a cash payments (cash disbursements) journal, companies record all

disbursements of cash.

7-34 LO 3
 Cash Payments Journal
2017

2017
2017

2017

Illustration 7-16

2017

2017

7-35 LO 3
 Cash Payments Journal Illustration 7-16

2017

2017

2017

2017

7-36 LO 3
 PROVING THE LEDGERS

Illustration 7-17
Proving the ledgers after
postings from the sales, cash
receipts, purchases, and cash
payments journals

7-37 LO 3
 Effects of Special Journals on General
Journal

 Special journals substantially reduce the number of

entries that companies make in the general journal.
 Only transactions that cannot be entered in a
special journal are recorded in the general journal.
 Also, correcting, adjusting, and closing entries are
made in the general journal.

7-38 LO 3
 Illustration 7-18
Journalizing and posting
the general journal

7-39
LO 3
 Keunggulan
Keunggulan Sistem
SistemAkuntansi
Akuntansi
Terkomputerisasi
Terkomputerisasi Dibandingkan
Dibandingkan dengan
dengan
Sistem
SistemAkuntansi
Akuntansi Manual
Manual
1. Sistem terkomputerisasi menyederhanakan
proses pembukuan.
2. Sistem terkomputerisasi pada umumnya lebih
akurat.
3. Sistem terkomputerisasi menyediakan
informasi mengenai saldo akun terkini guna
mendukung pengambilan keputusan.
7-40