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Accounting, Information Technology, and Business Solutions, 2nd Edition By Hollander, Denna, Cherrington Bab 7 PowerPoint slides by: Nyimas Artina Proses.

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Presentasi berjudul: "Accounting, Information Technology, and Business Solutions, 2nd Edition By Hollander, Denna, Cherrington Bab 7 PowerPoint slides by: Nyimas Artina Proses."— Transcript presentasi:

1 Accounting, Information Technology, and Business Solutions, 2nd Edition By Hollander, Denna, Cherrington Bab 7 PowerPoint slides by: Nyimas Artina Proses Akuisisi / Pembayaran Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000

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

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

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

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

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

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

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

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

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

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

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

13 Flowchart Proses Akuisisi/Pembayaran Tradisional Manual Cashier / Inventory Accounts General Controller ControlPurchasingReceivingPayable Ledger G F 1 A 3 D Purchase 2 B 3 Receiving 2 Purchase Requisition Report Order Purch. Order 3 Requisition2 P/O Receiv. Report 3 Blind Goods Vendor’s Dr/Cr to Vendor’s Invoice Copy Invoice G/L Check Prepare Purchase Orders C Compare Purchases Prepare & Post Post to Journal Receiving General Report Ledger 5 Review, Cash 4 sign ck, Disburs. 3 post Journal EF 2 4 C Dr/Cr to 3 G/L General 1 Purchase Ledger 2 Update Order 1 Inv. Receiving When Records Payment Report B E Is Due Purch. Order 3 To vendor 3 I Receiv. Report Check Pull and D Vendor’s Invoice A N Prepare Inventory Check G Ledger C C Dr/Cr to To vendor C G/L H H A= Alphabetical C= Chronological Post to N= Numerical Acct. Pay General Ledger Dr/Cr to A General G/L Ledger Prepared with the assistance of Dr. William Hillison, Arthur Andersen Alumni Professor, Florida State University. Irwin/McGraw-Hill I  The McGraw-Hill Companies, Inc., 2000

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

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

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

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

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

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

20 Christopher, Inc. Acquisition/Payment Process Resource Logical Structures: (used to store reference data about resources) INVENTORYInventory item #, Description, Product specification, Reorder point, Current Price, Beginning Quantity, Beginning Quantity date CASHCash Account #, [Bank #], Type of account (e.g., checking, savings, CD, etc. ), Beginning Balance, Beginning Balance date INVENTORY/VENDOR[Inventory item #], [Vendor #] Agent Logical Structures: (used to store reference data about agents) EMPLOYEEEmployee#, Name, Street address, City, State, Zip, Telephone#, Birth date, Marital Status, Job code(e.g. inventory control clerk, purchase request review supervisor, receiving clerk, accounts payable clerk, warehousing clerk, cashier, etc. ), Start date, Salary, Comments VENDORVendor #, Name, Street address, City, State, Zip, Telephone #, Contact person, Comments BANKBank #, Bank name, Contact person, Bank street address, City, State, Zip, Bank phone # Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000


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