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

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

Strategi dan Lingkup sesuai. ■ 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 sesuai. The McGraw-Hill Companies, Inc., 2000

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

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

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 Exceptio A Step 2 - Edit purchase order data n and & 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 Performed by day sign purchasing To manager To inventory manager To supplier purchasing manager Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 Count & inspect Initiate received 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

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 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

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

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 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 C Disbursement registry & Open General batch totals voucher summary vouchers file Ledger & errors To cost control or other To accounts To report To accounting resource management payable preparation clerk department department procedure Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

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

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

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

IBM’s NEDS (National Employee Disbursement Solution) Pengolah Persetujuan Business- manajemen Penyimpanan Event EFT Data Fasilitas (Aturan Deposito Informasi Bisnis pelaporan proses karyawan 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

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

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

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

Christopher, Inc. Acquisition/Payment Process Event Logical Structures: (used to store documentation data about events) PURCHASE REQUEST Purchase Request # , [Inventory Control Clerk Employee #], [Reviewing Supervisor Employee #], Date, Time, Special requests or comments PURCHASE ORDER Purchase 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 GOODS Receipt # , 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 PAYMENT Check # , [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

Christopher, Inc. Acquisition/Payment Process Resource Logical Structures: (used to store reference data about resources) INVENTORY Inventory item #, Description, Product specification, Reorder point, Current Price, Beginning Quantity, Beginning Quantity date CASH Cash 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) EMPLOYEE Employee #, 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 VENDOR Vendor #, Name, Street address, City, State, Zip, Telephone #, Contact person, Comments BANK Bank #, Bank name, Contact person, Bank street address, City, State, Zip, Bank phone # Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000