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Accounting Information System(DBMS Approach)
Yohanes Handoko, SE
Accounting Information System
DefinitionPurposeUsesKeyword
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
StructureProcedureTechnologyData InformationPurposeIntegrationControlAccounting Cycle (AIS Subsystem)
Structure of AIS
Database as the foundation of AISSubsystem of AISAIS ApplicationNetwork and Integration of AISManagement & Departement in
organization
Database
Revenue CycleExpenditure
CycleGL Cycle HR Cycle
InvestmentCycle
Financial Report
AIS
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 dependenceDuplication of DataLimited Data SharingLenghty Development TimesExcessive Program Maintenance
Advantages of Database Approach
Program-Data independenceMinimal Data RedudancyImproved Data ConsistencyImproved Data SharingIncreased Productivity of Application
DevelopmentEnforcement of StandardImproved Data Quality
Cost and Risk of the Database Approach
Specialized PersonnelInstalation and Management Cost and
ComplexityConversion CostNeed for Explicit Backup and RecoveryOrganizational 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 0000-00Metadata: 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 systemProcess and query the data to obtain
informationInformation: Should have meanings for the
user
Control
RiskInternal ControlGeneral Control – Application ControlPreventive, Corrective, Detective
Accounting Cycles/Transaction Cycles(AIS Subsystem)
RevenueExpenseGeneral LedgerInvestmentHuman ResourceProductionInventory
- Jones & Rama in Ch2, organized business process in 3 main transaction cycle:
AcquisitionConversionRevenue
Basic Ability in Developing AIS
Accounting logic DBMS development concept, creating ER-
diagram (entity, attribute and relationship), normalization
Converting accounting logic into DBMS
Basic of Accounting logic
Accounting equationPreparing income statement and balance
sheet
DBMS development concept
Defining Entity, Attribute, and RelationshipCreating ER-DiagramER-Diagram Mapping into TableNormalizationQuery
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 SheetCode 2* – Liabilities – Balance SheetCode 3* – Equity – Balance SheetCode 4* – Revenue – Income StatementCode 5* – Expense – Income Statement
Converting basic accounting logic into DBMS
Form Daftar AKun
Form Transaksi
Tabel Akun (Chart of Account)
Tabel Transaksi
Query Transaksi
1* Query Aktiva (aset)
2* Query Utang
3* Query Modal
4* Query Pendapatan
5* Query Biaya
(Expense)
Query Saldo Aktiva
Query Saldo Utang
Query Saldo Modal
Query Laba/Rugi
Query Saldo Laba
Query Modal Akhir
Query Pasiva (saldo)
Total Pasiva
Modal Akhir
Total Utang
Total Aktiva
NERACA
Laba/Rugi
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