Sistem Maklumat Perakaunan

Sistem Maklumat Perakaunan Tradisional

SMP Tradisional

ObjektifMenerangkan tabii kitaran perakaunan tradisional

dan hubungannya kepada kejadian bisnes

Menerangkan impak IT ke atas sistem perakaunan tradisional

Menerangkan bagaimana senibina sistem perakaunan tradisional menghadkan keupayaan perakaunan untuk meningkatkan nilai

Menerangkan kekangan senibina sistem perakaunan tradisional

SMP Tradisional

Pacioli: Bapa Perakaunan Tradisional

Pacioli tidaklah sebenarnya pereka, tetapi adalah “akauntan pertama menggabung pengetahuannya dengan teknologi yang membolehkan penulis-penulis mencetak buku menggunakan jenis yang boleh guna bagi menyuruh/mengajar dunia atas subjek dicetak”.

Pacioli mendokumentasikan catatan beregu, skema klasifikasi carta akaun yang digunakan untuk rekod dan simpan data perakaunan.

Bagi menyeimbangkan akaun, Pacioli mencadangkan satu proses merekod, menyelenggara, dan melapor data perakaunan yang terperinci. Pacioli mencadangkan penggunaan tiga buku: buku memorandum, jurnal dan lejar.

Buku memorandum book sepatutnya termasuk catatan setiap transaksi, besar dan kecil, dalam apa jua matawang digunakan dan terperinci yang boleh yang dibenarkan masa dan keadaan.

Jurnal adalah sumber bagi lejar, di mana pencatatan beregu dibuat.Di dalam lejarlah ahli perniagaan boleh belajar sebelum

orang lain samada dia berjaya ataupun gagal.

SMP Tradisional

Peraturan Perakaunan Carta Akaun See Exhibit 3-1

klasifikasi dan ringkaskan pengukuran kewangan akaun namaan vs akaun sebenar

One compendium of sample charts of accounts and accounting procedures for different industries is The Encyclopedia of Accounting Systems

Charles Sprague “Any occurrence [accounting transaction] must be either an increase or a decrease of values, and there are three classes of values [assets, liabilities, and equity] ... in every transaction at least two of the occurrences must appear ... on opposite sides of the above list.”

Assets = Liabilities + Owner’s Equity

Aset = Liabiliti + EkuitiDebit Kredit Debit Kredit Debit Kredit(Kiri) (Kanan) (Kiri) (Kanan) (Kiri) (Kanan)

Bertambah Berkurang Berkurang Bertambah Berkurang Bertambah

+ - - + - +

SMP Tradisional

Exhibit 2-1 Contoh Carta Akaun

Current Assets Cash 110 Accounts Receivable 130 Allowance for Doubtful Accounts 140 Inventory 160 Prepaid Insurance 180 Notes Receivable 190

Property, Plant, and Equipment: 200 Land 210 Building 220 Accumulate Depreciation Building 230 Equipment 240 Accumulated Deprec. Equipment 250

Current Liabilities: Accounts Payable 310

Long-Term Debt: Bonds Payable 410

Stockholder’s Equity: Common Stock 510 Capital in Excess 520 Retained Earnings 550 Revenue and Expense Summary 590

Revenue: Revenue 610 Interest Revenue 620 Rent Revenue 630

Expenses: Purchases 710 Freight on Purchases 720 Purchase Returns 730 Selling Expenses 740 General and Admin. Expenses 750 Interest Expense 760 Extraordinary Loss (pretax) 770

Tajuk Akaun Akaun Tajuk Akaun Akaun

SMP Tradisional

Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya

Ketika waktu perakaunan

Langkah Deskripsi Objektif1 Kenalpasti

Transaksi/Kejadian untuk Direkodkan

Untuk kumpul maklumat, biasanya dlm bentuk dokumen sumber, mengenai transaksi/kejadian

2 Jurnalkan Transaksi dan Kejadian

Untuk kenalpasti, nilai dan rekod impak ekonomi transaksi ke atas firma dalam suatu rekod kronologikal (jurnal), dalam bentuk yang membantupenghantaran ke akaun itu

3 Hantar drp Jurnal ke Lejar Untuk hantar maklumat drp jurnal ke lejar, peranti yang simpan akaun itu

SMP Tradisional

Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya

Langkah Deskripsi O bjektif

4 Sediakan Imbangan Duga Tidak Selaras

To provide a convenient listing to check for debit-credit equality, and a starting point for adjusting entries

5 Menjurnal dan Hantar Kemasukan Jurnal Diselaras

To record accruals, expiration of deferrals, estimations, and other events often not signaled by a new source document

6 Sediakan Imbangan Duga Diselaras

To check for debit-credit equality and to simplify preparation of the financial statements

7 Sediakan Penyata Kewangan

To communicate summarized financial information to external decision makers

8 Menjurnal dan Post Closing Entries

To close temporary accounts and transfer the net income amount to retained earnings

9 Prepare Post-Closing Trial Balance

To check for debit-credit equality after the closing entries

Di akhir waktu perakaunan

SMP Tradisional

Exhibit 3-2: Langkah dalam Kitaran Perakaunan dan Objektifnya

Di awal waktu perakaunan berikutnya

Step Description Objective10 Journalize and Post

Reversing EntriesTo simplify certain subsequent journal entries and reduce accounting costs.

Penyatakewangandan nota

Auditpenyatadan nota

Jurnal-jurnal

Rekoddata

transaksi

Lejar-lejar

Hantar datajurnal ke

lejar

Imbanganduga

Sedia danselaras

imbangan duga

Kejadianbisnes

Sistem bukankewangan Pelanggan

maklumat

Proses Kitaran Perakaunan

Analisadata kejadian

bisnes

Abaikandata

kejadianBetul dan

selaras

Notapenyata

kewangan

Sediakanpenyatadan nota

Penyatakewangandan nota

SMP Tradisional

Langkah 1: Kenalpasti Transaksi Perakaunan untuk Direkodkan

The purposes of this first step are to identify the business events that can be considered accounting transactions and to collect relevant economic data about those transactions. Accounting transactions are the business events that cause a change in the organization’s assets, liabilities, or owner’s equity. These events include Exchanges of resources and obligations between the reporting firm and

outside parties (reciprocal transfers or non-reciprocal transfers) Internal Events within the firm that affect its resources or obligations but

that do not involve outside parties Economic and environmental events beyond the control of the company

(changes in values)

Accounting transactions are typically accompanied by a source document prepared by someone other than the accountant

SMP Tradisional

Langkah 2 - Jurnalkan Data Transaksi Perakaunan

Measure and record the economic impact of transactions

Transactions are recorded in a journal - Debit, Credit, date, account number, amounts ,and descriptions

General journal and Special Journals Historical Cost Principle Posting References and page numbers

General JournalPage J-16

Date Accounts and Explanation Post. Amount1998 Ref. Debit Credit2-Jan Equipment 150 15,000

Cash 101 5,000 Notes Payable 215 10,000

SMP Tradisional

Langkah 3: Hantar Data Jurnal ke Lejar

The process of transferring transaction data from the journals to the ledger accounts is called posting

General Ledger and Subsidiary Ledgers Totals of Special Journal Columns are posted An audit trail should provide the capability to trace an individual

transaction from its initial recording all the way through the accounting process to the final figures in the financial statements

Reconciliation is the process of summing the subsidiary ledgers and comparing the total with the balance in the general ledger control account

General Ledger

Cash Acct. 1001998 1998

Jan. 1 balance $18,700 Jan. 2 J-16 $5,000

Equipment Acct. 1501998 1998

Jan. 1 balance $62,000Jan. 2 J-16 $15,000

Notes Payable Acct. 2161998

Jan. 2 J-16 $10,000

SMP Tradisional

Langkah 4: Prepare Unadjusted Trial Balance

The unadjusted trial balance is a list of general ledger accounts and their account balances

Convenient method of determining that the sum of the Debit account balances equals the sum of the Credit account balances

If the trail balance does not balance the source of the error must beinvestigated

SMP Tradisional

Exhibit 3-5 Unadjusted Trail Balance Illustrated

Sonora, Inc.Unadjusted Trial Balance

31-Dec-98

Account Debit CreditAssets: Cash $67,300

Accounts Receivable 45,000Allowance for Doubful AccountsNotes Receivable 8,000Inventory (Jan. 1 balance, periodic system) 75,000Prepaid Insurance 600Land 8,000Building 160,000Accumulated depreciation, building 90,000Equipment 91,000Accumulated depreciation, equipment 27,000

Liabilities Accounts Payable 29,000Bonds Payable 50,000

Owner's Equity Common Stock 150,000Contributed Capital in exces of par 20,000Retained Earnings 31,500

Revenues Sales Revenue 325,200Interest Revenue 500Rent Revenue 1,800

Expenses Purchases 130,000Freight on purchases 4,000Purchase Returns 2,000Selling expenses 104,000General and Administration 23,600Interest expense 2,500Extraordinary loss (pretax) 9000

728,000.00$ 728,000.00$

Click to Open

SMP Tradisional

Step 5: Journalize and Post Adjusting Entries

Adjusting entries are required when their is no source document to trigger a transaction Passage of time ( interest or

depreciation) Correct Errors Record Changes in Estimates Recording Deferrals Recording Accruals Reclassifying balances Recognizing inventory losses

Source documents from earlier

transactions are the primary information sources for adjusting

entries.

SMP Tradisional

Step 6: Prepare Adjusted Trial Balance

The adjusted trial balance lists all the account balances that will appear in the financial statements (with the exception of retained earnings, which does not yet reflect the current year’s net income and dividends).

The purpose of the adjusted trial balance is to confirm debit-credit equality, taking all Adjusting journal entries into consideration. Confirm Debit Credit Balance

Source for preparation of the Financial Statements

SMP Tradisional

Step 7 Prepare Financial Statements The primary objective of financial accounting is to provide

information that is useful to decision-makers. Financial statements can be produced for a period of any duration. However, monthly, quarterly, and annual statements are the most common.

The income statement, retained earnings statement, and balance sheet are prepared directly from the adjusted trial balance.

The temporary account balances are transferred to the income statement, and the permanent account balances are transferred to the balance sheet. FS

Adjusted Trial Balance Adjusting Entries Income Statement Balance SheetAccount Debit Credit Debit Credit Debit Credit Debit Credit Debit CreditCash $67,300 $67,300 $67,300Accounts Receivable 45,000 45,000 45,000Allowance for Doubful AccountsNotes Receivable 8,000 (1) 2,000 8,000 8,000Inventory (Jan. 1 balance, periodic system) 75,000 75,000 75,000Prepaid Insurance 600 600 600Land 8,000 8,000 8,000Building 160,000 160,000 160,000Accumulated depreciation, building 90,000 90,000 90,000Equipment 91,000 91,000 91,000Accumulated depreciation, equipment 27,000 27,000 27,000Accounts Payable 29,000 29,000 29,000Bonds Payable 50,000 50,000 50,000Common Stock 150,000 150,000 150,000Contributed Capital in exces of par 20,000 20,000 20,000Retained Earnings 31,500 (1) 2,000 31,500 31,500Sales Revenue 325,200 325,200 325,200Interest Revenue 500 500 500Rent Revenue 1,800 1,800 1,800Purchases 130,000 130,000 130,000Freight on purchases 4,000 4,000 4,000Purchase Returns 2,000 2,000 2,000Selling expenses 104,000 104,000 104,000General and Administration 23,600 23,600 23,600Interest expense 2,500 2,500 2,500Extraordinary loss (pretax) 9000 9000 9000

728,000.00$ 728,000.00$ 728,000.00$ 728,000.00$

Net Income 56400 56400

329,500.00$ 329,500.00$ $454,900 453,900.00$

Adjusted Trial Balance Adjusting Entries Income Statement Balance SheetAccount Debit Credit Debit Credit Debit Credit Debit Credit Debit CreditCash $67,300 $67,300 $67,300Accounts Receivable 45,000 45,000 45,000Allowance for Doubful AccountsNotes Receivable 8,000 (1) 2,000 8,000 8,000Inventory (Jan. 1 balance, periodic system) 75,000 75,000 75,000Prepaid Insurance 600 600 600Land 8,000 8,000 8,000Building 160,000 160,000 160,000Accumulated depreciation, building 90,000 90,000 90,000Equipment 91,000 91,000 91,000Accumulated depreciation, equipment 27,000 27,000 27,000Accounts Payable 29,000 29,000 29,000Bonds Payable 50,000 50,000 50,000Common Stock 150,000 150,000 150,000Contributed Capital in exces of par 20,000 20,000 20,000Retained Earnings 31,500 (1) 2,000 31,500 31,500Sales Revenue 325,200 325,200 325,200Interest Revenue 500 500 500Rent Revenue 1,800 1,800 1,800Purchases 130,000 130,000 130,000Freight on purchases 4,000 4,000 4,000Purchase Returns 2,000 2,000 2,000Selling expenses 104,000 104,000 104,000General and Administration 23,600 23,600 23,600Interest expense 2,500 2,500 2,500Extraordinary loss (pretax) 9000 9000 9000

728,000.00$ 728,000.00$ 728,000.00$ 728,000.00$

Net Income 56400 56400

329,500.00$ 329,500.00$ $454,900 453,900.00$

SMP Tradisional

Step 8 Journalize and Post Closing Entries

Closing entries reduce the temporary accounts (e.g., revenues, expenses, and dividends) to a zero (closed) balance.

Closing entries are recorded in the general journal at the end of the accounting period and are posted to the appropriate ledger accounts.

Permanent accounts are not closed because they carry asset, liability, and owner's equity balances to the next accounting period.

The retained earnings account is the only permanent account involved in the closing process.

SMP Tradisional

Step 9 Prepare Post-Closing Trial Balance

A post-closing trial balance lists only the balances of the permanent accounts after the closing process is finished. (The temporary accounts have zero balances.)

This step is taken to check for debit-credit equality after the closing entries are posted.

Firms with a large number of accounts find this a valuable procedure because the chance of error increases with the number of accounts and postings.

The retained earnings account is now stated at the ending balance and is the only permanent account with a balance different from the one shown in the adjusted trial balance.

SMP Tradisional

Step 10 Journalize and Post Reversing Entries

At the beginning of the next period, the accountant may prepare and post reversing entries to compensate for the difference in timing between the occurrence of an actual economic reality, and the recording of the economic event in the accounting system.

Reversing entries use the same accounts and amounts as adjusting entries but with the debits and credits reversed.

These entries reverse adjusting entries made at the end of one period and prepare the accounting records for normal processing of business events in the new period.

SMP Tradisional

Aplikasikan IT kepada Kitaran Perakaunan

Cabaran pemprosesan maklumat manusia Kesilapan Manusia Ketidakcekapan Manusia Komunikasi berasas kertas adalah mahal

Alasan kenapa IT tidak digunakan: teknologi tidak wujud teknologi tidak berkesan kos

Menggunakan IT untuk replikasikan sistem manual tidaklah cekap

Senibina perakaunan perlulah diubah

SMP Tradisional

Kritikan ke atas Senibina Sistem Perakaunan Tradisional

Satu kritikan senibina tradisional ialah kekurangan integrasi merentas kawasan fungsian organisasi.

Contoh: sebuah pengilang komputer antarabangsa menyelenggara carta akaun dan lejar berpisahan bagi bahagian pembuatan dan pemasaran kerana mereka mempunyai kriteria berbeza bagi pelaporan maklumat kewangan.

Pembuatan mengecam pendapatan apabila

produk dihantar kepada pelanggan Pemasaran mengecam pendapatan apabila

pelanggan dibilkan bagi produk. Keseluruhan proses perakaunan

diautomasikan.

Contoh:Dua kejadian bisnes• Hantaran ke pelanggan 8 kemasukan jurnal• Bil ke pelanggan 8 kemasukan jurnal• Menyelaras bagi Pencaman Pendapatan 8 kemasukan jurnal

SMP Tradisional

Kritikan ke atas Senibina Sistem Perakaunan Tradisional

Aktiviti dilaksanakan untuk menyediakan perkhidmatan kepada pelanggan

Banyak sistem wujud untuk rekod dan lapor aktiviti

Pengurus berbeza mahukan pandangan data berbeza untuk membuat keputusan dalam ruang pengaruhnya

Terlalu banyak sistem

SMP Tradisional

Personnel view

Production view

Executive viewMarketing viewInvestors and creditors

view (GAAP)

SALESALE

Pelbagai Pandangan bagi Kejadian Bisnes yang Sama

Production people want to know about the order to plan production processes

Executive management wants to know about the order to evaluate its impact on the organization

Investors and creditors want to know about all orders to assess the profitability of their investments and the likelihood of a return on their investment

Marketing people wants to know about the order to evaluate pricing, plan advertising campaigns, and target selling efforts.

Personnel people want to know about the order to pay sales commissions.

SMP Tradisional

BusinessEvent

FunctionalViews

System D

EditAudit

CalculateSummarize

StoredData

System C

EditAudit

CalculateSummarize

StoredData

System B

EditAudit

CalculateSummarize

StoredData

System A

EditAudit

CalculateSummarize

StoredData

FunctionalViews

FunctionalViews

FunctionalViews

The Proliferation of Accounting Subsystems

SMP Tradisional

Kritikan ke atas Sistem dan Proses Perakaunan Tradisional

There is a proliferation of often conflicting, nonintegrated systems and subsystems within a single organization.

The architecture captures data about a subset of an organization's business events (the accounting transactions).

Data are not recorded and processed in real-time The architecture stores and processes

only a limited number of characteristics about accounting transactions.

The architecture captures and stores duplicate data in a highly summarized form

The architecture stores financial data to satisfy one primary view (perspective).

SMP Tradisional

Senibina PerakaunanTradisional

• Asas utama pada pelaporan kewangan:– Penyata Pendapatan & Kunci

Kira-kira

• Bina sistem baru/alternatif bagi pandangan alternatif data bisnes.

• Menghad maklumat direkod kepada “transaksi perakaunan.”

• Simpan dan ringkaskan maklumat dalam lejar.

SMP Tradisional

Acct.Data

Data that describes Business Activities

Business Activities

Accountants filter data

GeneralLedger

Limited OutputViews / Formats

(Limited view & limited data)

Data Perakaunan: Subset bagi Data Bisnes

SMP Tradisional

Output: Hasilkan pandangan fungsian

sempit

Proses: Klasifikasi

dan ringkaskan

data transaksi

Input: Set

transaksi yang sempit

Pandangan fungsian sempit memandu pilihan transaksi, klasifikasi, dan ringkasan

Punca Masalah Sistem Tradisional

SMP Tradisional

Adakah Kritikan ini Sah? The criticisms we have presented simply highlight the

difficulties of adapting the traditional accounting system architecture to a rapidly changing world.

Today's business world is fast paced, more information intensive, and involves complex business transactions beyond Pacioli's wildest dreams

Today’s information customers are very demanding. They desire a larger variety of faster, customized information products delivered in a variety of modes. For example, many people now want their information system to produce a much broader array of information products such as balanced scorecards.

SMP Tradisional

Cara Perakaunan Boleh Meningkatkan Nilainya kepada Organisasi

Providing More Useful Information - Traditional accounting measures are expressed almost exclusively in monetary terms: a practice that precludes information on productivity, performance, reliability and other multidimensional data that cannot be easily expressed in monetary terms.

Helping to Embed Real-Time Information Processes into Business Processes - Accountants should provide meaningful, direct input into the design, development, and implementation of real-time information processes that execute business rules and gather business data.

Membantu Pengurusan Definasi Peraturan Proses Bisnes – untuk bantu pengurusan definasi peraturan proses bisnes dengan penglibatan dalam proses bisnes organisasi. Senibina SMP haruslah dibina bagi membolehkan akauntan berpengaruh ke atas pembangunan dan implementasi peraturan proses bisnes sepanjang proses bisnes itu.

SMP Tradisional

Tugas Pejabat CFO (Chief Financial Officer)

Insightful contributions into the strategy and planning process

Measures that focus and motivate the organization

Information and analysis that provides insight into how value is being created and how progress is being matched to strategic initiatives.

Leadership of major financial initiatives.

Memikirkan objektif-objektif yang mana menyediakan justifikasi bagi mengubah senibina sebarang sistem maklumat yang mengekang potensi pemberi maklumst dalam menambah nilai kepada sesebuah organisasi.

SMP Tradisional

Business EventData

Enterprise-wideInformationCustomers

BusinessEvents

UsefulInformation

BusinessData

Repository

BusinessEvent

Processor(business

andinformationprocessing

rules)

ReportingFacility

(Informationprocessing

rules)

Pandangan Umum Aplikasi IT Berasas-Kejadian

SMP Tradisional

• Berasaskan kepada kejadian bisnes (aktiviti bisnes) berbanding pandangan pelanggan maklumat.

• Menyokong pemudahan dan perubahan proses bisnes.

• Integrasi kesemua data bisnes.

• Integrasi kawalan proses maklumat dan masa-nyata.

Ciri-ciri Senibina Masa Depan