Transcript AIS and Business Process

Accounting Information System
(DBMS Approach)
Yohanes Handoko, SE
Accounting Information System
Definition
Purpose
Uses
Keyword
AIS Definition
A group of structure and procedure based
on Information Technology that working
together in processing transaction data
into accounting information for a certain
purpose.
Purpose
 Efficiency
 Effectivity
 Control
 Strategic Weapon
Uses
 Producing External Reports
 Supporting Routine Activities
 Decision Support
 Planning and Control
 Implementing Internal Control
Keyword
Structure
Procedure
Technology
Data
Information
Purpose
Integration
Control
Accounting Cycle (AIS Subsystem)
Structure of AIS
Database as the foundation of AIS
Subsystem of AIS
AIS Application
Network and Integration of AIS
Management & Departement in
organization
AIS
Financial Report
Revenue Cycle
Expenditure
Cycle
GL Cycle
HR Cycle
Investment
Cycle
Database
Procedure of AIS
 Data and Information flow in Accounting
Objects
 Data and Information flow in Accounting Cycle
Example: Acquisition Cycle.
requisition – order - purchase – delivery – receive
Technology: Ms.Access
Database Management System
DBMS-Definition
 Software system that is used to create, maintain,
and provide controlled access to user databases
 Component of DBMS:
 Table (database)
 Query
 Form
 Report
Switchboard Manager (Control)
Security (Control)
Database Splitter & Merge (Integration)
Database
An organized collection of logically related
data, usually designed to meet the
information needs of multiple users in an
organization (different with reporsitory).
Personal Database
Workgroup Database
Departement Database
Enterprise Database
DBMS Component in an Information
System Model
Why DBMS?
File Processing Approach – Database
Approach
Disadvantages of File Processing
Approach and Advantages of Database
Approach
Disadvantages of File Processing
Approach
Program-Data dependence
Duplication of Data
Limited Data Sharing
Lenghty Development Times
Excessive Program Maintenance
Advantages of Database Approach
Program-Data independence
Minimal Data Redudancy
Improved Data Consistency
Improved Data Sharing
Increased Productivity of Application
Development
Enforcement of Standard
Improved Data Quality
Cost and Risk of the Database Approach
Specialized Personnel
Instalation and Management Cost and
Complexity
Conversion Cost
Need for Explicit Backup and Recovery
Organizational Conflict
Data
Description about objects, events,
activities, and transaction, which don’t
have any meaning or have a direct
influence to the user
Example: GN 0000-00
Metadata: Data that describe the
properties or characteristics of end user
data, and the context of that data
Data files
A data file is a computer file which stores
data for use by a computer application or
system (different with program file,
configuration files, or directory files)
Two types of data files: master files and
transaction files (what for?)
Information
Data that have been processed in such
way as to increase the knowledge of the
person who uses the data
Data - Information
Input the transaction data into the system
Process and query the data to obtain
information
Information: Should have meanings for the
user
Control
Risk
Internal Control
General Control – Application Control
Preventive, Corrective, Detective
Accounting Cycles/Transaction Cycles
(AIS Subsystem)
Revenue
Expense
General Ledger
Investment
Human Resource
Production
Inventory
- Jones & Rama in
Ch2, organized
business process
in 3 main
transaction cycle:
Acquisition
Conversion
Revenue
Basic Ability in Developing AIS
Accounting logic
DBMS development concept, creating ERdiagram (entity, attribute and relationship),
normalization
Converting accounting logic into DBMS
Basic of Accounting logic
Accounting equation
Preparing income statement and balance
sheet
DBMS development concept
Defining Entity, Attribute, and Relationship
Creating ER-Diagram
ER-Diagram Mapping into Table
Normalization
Query
Converting Accounting logic into DBMS
3C: Code of Account, Calendar, Currency
in creating financial report based on
DBMS.
Creating query based on accounting logic
to generate a financial report.
Grouping accounting data based on code
of account
Code 1* – Asset – Balance Sheet
Code 2* – Liabilities – Balance Sheet
Code 3* – Equity – Balance Sheet
Code 4* – Revenue – Income Statement
Code 5* – Expense – Income Statement
Converting basic accounting logic into
DBMS
Form Daftar
AKun
1* Query
Aktiva (aset)
Query Saldo
Aktiva
2* Query
Utang
Query Saldo
Utang
NERACA
Tabel Akun
(Chart of
Account)
Total Aktiva
Query
Transaksi
3* Query
Modal
Query Saldo
Modal
Query Modal
Akhir
Tabel
Transaksi
Total Utang
Laba/Rugi
4* Query
Pendapatan
Query Laba/
Rugi
Form
Transaksi
5* Query
Biaya
(Expense)
Query Saldo
Laba
Modal Akhir
Query Pasiva
(saldo)
Total Pasiva
References
 Jones & Rama, Accounting Information
Systems: A Business Process Approach, 1st
edition, Thomson Learning, South Western,
2003. Chapter 1 & 2
 Hoffer,Prescott, &McFadden, Modern Database
Management, 7th edition, Pearson, Upper
Saddle River, 2005. Chapter 1 & 2
 Wilkinson, cerullo, & Raval, Accounting
Information System: Essential Concepts and
Applications, 4th edition, Wiley, 2005. Chapter 1
&2