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By Hollander, Denna, Cherrington PowerPoint slides by: Bruce W. MacLean, Faculty of Management, Dalhousie University Accounting, Information Technology,

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Presentasi berjudul: "By Hollander, Denna, Cherrington PowerPoint slides by: Bruce W. MacLean, Faculty of Management, Dalhousie University Accounting, Information Technology,"— Transcript presentasi:

1 By Hollander, Denna, Cherrington PowerPoint slides by: Bruce W. MacLean, Faculty of Management, Dalhousie University Accounting, Information Technology, and Business Solutions, 2nd Edition Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Bab 7 Proses Akuisisi / Pembayaran

2  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Objektivitas n Identifikasi karakteristik-karakteristik dari proses akuisisi / pembayaran tradisional dan berhubungan dengan aplikasi-aplikasi IT. n Menguraikan kritik-kritik dari proses akuisisi / pembayaran tradisional dan arsitektur aplikasi IT. n Mengembangkan suatu model REAL dari proses akuisisi / pembayaran. n Identifikasi peluang untuk memperbaiki proses akuisisi / pembayaran dan aplikasi-aplikasi IT.

3  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Strategi dan Lingkup Untuk menyediakan sumber daya yang diperlukan organisasi untuk memproses konversi ketika mereka diperlukan. Ini dapat dilakukan dengan beberapa sub- sasaran hasil: : ä Pembelian materi dari pemasok-pemasok yang dapat dipercaya. ä Beli materi bermutu tinggi, atau sedikitnya materi dari mutu yang diinginkan. ä Peroleh materi yang diinginkan harga yang mungkin paling baik. ä Pembelian hanya meteri yang diberi hak dan berdasarkan legitimasi perusahaan yang dimaksud ä Miliki sumber daya yang tersedia dan di dalam kondisi yang bermanfaat ketika mereka diperlukan oleh perusahaan. ä Terima hanya materi yang dipesan, dan menerima semua materi berdasrkan pesanan ä Pengendalian materi untuk menerima sehingga tidak hilang, dicuri, atau rusak. ä Bayar penerimaan materi dengan cara yang tepat waktu kepada pihak yang sesuai.

4  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Ikhtisari Proses Akuisisi / Pembayaran n Request for goods/services (monitor need) event n Authorize purchase event n Purchase good/service event n Receive goods/services event n Disburse cash event n Purchase return event

5  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Initiate purchases Step 1 - Extract data and print report Inventory master file May be done at time of updating Inventory reorder list Select supplier & note on list Supplier evaulatio n data display Supplier reference & history file Inventory reorder list Performed by purchasing department buyers Enter purchase order data Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 A

6  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Step 2 - Edit purchase order data & store in file Exception and error display Inventory status report Listing of purchase orders Printed at end of day To inventory manager To purchasing manager Purchase orders Review and sign To supplier Performed by purchasing manager Supplier master file Open purchase order file Purchase transaction data Step 3 - Update files & print updates Inventory master file Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 A

7  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Initiate supplier Performed by receiving clerk Packing slip Count & inspect received items; compare to packing slip Enter receipt on CRT terminal Open purchase order file Edit receipt data & prepare receiving report Exception and error display Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 B

8  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Receiving report To stores & accounts payable Receipt transaction Update master files Inventory master file Open purchase order file To supplier Receiving report file Supplier history file Back-order file Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 B

9  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill From suppliers Supplier’s invoice Receiving reports Open purchase order file Exception and error display Receiving report Supplier’s invoice Approv e for paymen t Unpaid voucher s Performed by accounts payable clerk Verify check & prepare batch total Enter invoiced amounts & total Edit entered data Batch total Supplier’s invoice Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 C D Receiving report

10  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Payables data from invoices Stored until end of day Update payables & other files & prepare vouchers Supplier accounts payable master file Open purchase orders file Supplier history file To report preparation procedure Voucher registry & summary To cost control or other resource management department Disbursement voucher Display of batch totals & errors To accounts payable department To accounting clerk Open vouchers file General Ledger Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 D C

11  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill From accounts payable procedure Disbursement vouchers Prepare batch total Disbursement vouchers Batch total Key-to-disk and edit Voucher s file Run 1 - Sort by supplier account number A similar report is an output of each computer run Disbursement data A Exception & summary report Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4

12  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Supplier history file Journal voucher transaction file To general ledger procedure Summary of cash disbursements To financial management To cash disbursements Check number (with vouchers) Revie w and sign Checks To suppliers Voucher s file Disbursement vouchers Supplier disbursement payables master file Run 1 - Update accounts payable file; print checks & other outputs Open vouchers file A Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4 Sorted disbursement data

13  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill

14  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Proses Penggantian Pembayaran Tradisional

15  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Pengolah Business- Event (Aturan proses bisnis dan Informasi) Penyimpanan Data Bisnis Fasilitas pelaporan EFT Deposito karyawan Informasi perjalanan Persetujuan manajemen Dampak: 393 penyusutan headcount $291 juta tabungan (10 tahun) Waktu proses dikurangi Kendali-kendali yang ditingkatkan Informasi manajemen lebih baik Peran baru untuk akuntan IBM’s NEDS (National Employee Disbursement Solution)

16  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Christopher, Inc. Model REAL Akuisisi/Pembayaran Order Goods from Vendor Order Request & Review Receive Goods Disburse Payment Inventory Clerk Vendor Receiving Clerk Purchasing Clerk Cashier Warehouse Clerk Authorizing Agent Accounts Payable Clerk CashBank (0,*) (1,1) (0,*) (1,1) (0,*) (1,1)(0,*) (1,1) (0,*) (1,1) (0,*) (1,1) (0,*) (1,1)(0,*) (1,1) (0,*) (1,1) (0,*) (1,1)(0,*) (1,*) (0,*) (1,*) (0,*) (1,1) (0,*) (1,*) (0,*) (1,1) (0,*) (1,*) (0,*)

17  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Sales Order Shipping Documents PENJUAL (PERPUTARAN PENDAPATAN Customer Order Sales Invoice Check or EFT KONSUMEN (PERPUTARAN PEMBELIAN) Purchase Order Vendor’s Invoice Receiving Report Check or EFT Internal Data Flows External Data Flows Goods EDI ELECTRONIC DATA FLOWS

18  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Top Mangement Purchasing Personnel Receiving Clerks Accounting Treasury and Finance Vendors Top Mangement Purchasing Personnel Receiving Clerks Accounting Treasury and Finance Vendors Proses Akuisisi/Pembayaran Contoh Informasi Konsumen

19  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Event Logical Structures: (used to store documentation data about events) PURCHASE REQUESTPurchase Request #, [Inventory Control Clerk Employee #], [Reviewing Supervisor Employee #], Date, Time, Special requests or comments PURCHASE ORDERPurchase order #, [Vendor #], [Purchasing Clerk Employee #], [Purchase Request #], Date, Time, Shipping instructions, Cancel by date, Location of order (e.g., phone, fax, or mail), Shipping expenses, Sales tax, Order confirmation number RECEIVE GOODSReceipt #,Vendor's Invoice #, [Employee # of Accounts payable clerk who compares vendor's invoice and receipt information], [Purchase Order #], [Receiving Clerk Employee #], [Vendor #], [Warehousing Employee #], Date, Time received, Shipping cost, Sales tax, Time transferred to Warehousing DISBURSE PAYMENTCheck #, [Cash account #], [Cashier employee #], [Vendor #], [Accounts Payable Clerk Employee #], Date, Time, Amount disbursed REQUEST/INVENTORY[Purchase Request #], [Inventory Item #], Quantity requested, Product specifications ORDER/INVENTORY[Purchase Order #], [Inventory Item #], Quantity ordered, Negotiated Cost each RECEIVE/INVENTORY[Receipt #], [Vendor's Invoice #], [Inventory Item #], Quantity received, Cost each, Condition comments RECEIVE/PAYMENT[Receipt #], [Vendor's Invoice #], [Check #], Amount applied to this invoice, purchase discounts applicable, purchase discounts taken Christopher, Inc. Acquisition/Payment Process

20  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Christopher, Inc. Acquisition/Payment Process


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