A Model of Accounting Information System
Data Information
Database
Dataprocessing
software
Management
Environment
Inputphysical
resources
Outputphysical
resources
Environment
Transform
Accountinginformation
system
A Context Diagram of the Distribution System
Customers
Management
Suppliers
Materialsstockroom
Sales orders
Commitments
Rejected salesorder notices
Invoices
Statements
Payments by customers
Income statement
Balance sheet
Budget reports
Other reports
Purchase orders
Shipments
Supplier invoices
Supplier statements
Payments to suppliers
Stock
DistributionSystem
A Figure 0 Diagram of the Distribution System
Suppliers
Sales orders
Commitments
Rejected sales order notices
Invoices
Statements
Payments by customers
Income state-ment
Balance sheet
Budget reports
Other reports
Purchase orders
Shipments
Supplier invoices
Supplier statements
Payments to suppliers
Stock
Management
2.Order
Replenish-mentstock
1.Fill
orders
3.Maintaingeneralledger
Materialsstockroom
Customers
Receivable ledger data
Inventory ledger data
Payable ledger data
Received items
Purchasing data
A Figure 1 Diagram of the Systems that Fill Customer Orders
Customers
Sales orders
Purchasingdata
Sta
tem
ents
Pay
men
ts b
y cu
sto
mer
s
Invoices
Accepted orders
1.1Orderentry
1.2Inventory
1.3Billing
1.4Accountsreceivable
3 3 2
2
Rejected sales order notices
Filled items
Received items
Inventory ledger dataReceivables ledger data
Billed orders
Completedorders
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A Figure 2 Diagram of the Systems that Order Replenishment Stock
Suppliers
Commitments
Purchase orders
Materialsstockroom
Stock
2.1Purchasing
2.2Receiving
2.3Accountspayable
3
1
1
Received items
Purchasingdata
Shipments
Filledpurchaseorders
Issued purchaseorder data
Supplier invoices
Supplier statements
Payments to suppliersPayables
ledger data
Receivedpurchases
Incurred obligations
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A Figure 3 Diagram of the Systems that Perform General Ledger Processes
Generalledger
General ledger records
Updated general ledger records
3.2Prepare
managementreports
3.1Updategeneralledger
Management report data
Management
2
1
1
Balance sheet
Income statement
Other reports
Budget reports
Receivables ledger data
Inventory ledger data
Payables ledger data
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A Figure 1.1 Diagram of the Order Entry System
Customercredit
file
Sales orderedit
rejects
Sales ordercredit rejects
Order log
1.1.3Login
orders
1.1.2Compute
creditcheck
1.1.1Edit
orderdata
1.1.4Markfilled
orders
Customers
3
3
Credit data
Credit rejects
Order data
Data filledCompleted orders
Sales orders Edit rejects
Acceptedorders
Rejectedsales order
notices
Edited and checked orders
Edited orders
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A Figure 1.2 Diagram of the Inventory System
Backorderfile
1.2.2Check
thereorderpoint
1.2.3Add
receiveditems
1.2.1Check
the balanceon hand
1.2.4Providegeneralledgerdata
1.1
2
1.3 2
3
Inventory file
Itemsavailable
Item recordsInventory
file additions
Filled items
Backorderrecords
Accepted orders
Inventoryrecords
Purchasing data
Updated item records
Received items
Inventory ledger data
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A Figure 1.3 Diagram of the Billing System
Customers1.3.2
Prepareinvoices
1.3.1Obtain
customerdata
1.2
Customerfile
1.1
1.4
Completed orders
Filleditems
Customer data
Invoicedata
Invoices Billed orders
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A Figure 1.4 Diagram of the Accounts Receivable System
1.4.3Prepare
statements
1.4.1Addnew
receivables
1.4.2Deletepaid
receivables
1.4.4Providegeneral
ledger data
Customers
Accountsreceivable
file
Paidreceivables
file
1.3
3
Billed orders
New receivables Receivables records
Statement records
Receivablesledger data
Receivablesrecords
To delete
Statements
Payments bycustomers
Paid receivablesrecords
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A Figure 2.1 Diagram of the Purchasing System
2.1.3Prepare
purchaseorders
2.1.1Select
suppliers
2.1.4Close outpurchase
orders
2.1.2ObtainVerbal
commitments
Purchaseorder
history file
Outstandingpurchaseorder file
Suppliers
1
2.2
Purchasing data
2.3
2.2
Supplierfile
Past performance data
Inventory and supplier data
Commitments
Purchase orders
Purchase orderdata
Issued purchaseorder data
Incurredobligations
Purchase order records
Purchase recordsto close out
Filled purchase orders
Removed purchaseorder records
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A Figure 2.2 Diagram of the Receiving System
Purchaseditems file
Suppliers
Materialsstockroom
2.2.1Processreceipts
2.2.2Notifyother
systems
2.1
2.1
2.3
1
Issuedpurchaseorderdata
Purchaseditem data
Shipments
StockReceipt information
Received items
Filled purchase orders
Received purchases
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A Figure 2.3 Diagram of the Accounts Payable System
2.3.1Set up
supplierpayablesrecords
2.3.2Make
supplierpayments
2.3.3Deletepaid
payables
2.3.4provide generalledgerdata
Invoice andstatement
file
Accountspayable
file
Receivedpurchases
file
Suppliers
Paidpayables
file
2.2
2.1
3New payablesdata
Incurredobligations
Payables records
Payablesledger data
Paid payables records
Paymentdata
Payablesrecords to
delete
Receivedpurchases
Receiptdata
Paidsupplier
data
Invoice data
Payments to suppliers
Supplier invoices
Supplier statements
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