sistem maklumat perakaunan sistem maklumat pengurusan copyright 2001 prentice-hall, inc. 7-1
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Sistem MaklumatSistem MaklumatPerakaunanPerakaunan
SISTEM MAKLUMAT PENGURUSAN
Copyright 2001 Prentice-Hall, Inc.7-1
Apakah Pemprosesan Apakah Pemprosesan Data?Data?
Mengguna dan melaksanakan operasi-Mengguna dan melaksanakan operasi-operasi tertentu terhadap simbol untuk operasi tertentu terhadap simbol untuk meningkatkan manfaatnya.meningkatkan manfaatnya.
Pemprosesan Data (DP) and Pemprosesan Pemprosesan Data (DP) and Pemprosesan Transaksi (TP) digunakan untuk maksud Transaksi (TP) digunakan untuk maksud yang sama.yang sama.
Aplikasi: Data bisnesAplikasi: Data bisnes
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Sistem Maklumat Sistem Maklumat Perakaunan (AIS)Perakaunan (AIS)
Kumpul semua data tentang aktiviti Kumpul semua data tentang aktiviti syarikat.syarikat.
Memproses data kepada maklumat.Memproses data kepada maklumat. Menyediakan maklumat kepada pangguna Menyediakan maklumat kepada pangguna
dalam dan luar syarikat.dalam dan luar syarikat.
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EnvironmentEnvironmentModel AISModel AIS
InformationInformation
DataData
ManagementManagement
DataDataprocessingprocessing
softwaresoftware
TransformTransform
AccountingAccountingInformationInformationSystemSystem
DatabasDatabasee
OutputOutputphysicalphysical
resourcesresources
InputInputphysicalphysical
resourcesresources
EnvironmentEnvironment11-4
Tugas Pemprosesan DataTugas Pemprosesan Data
1. Pengumpulan Data1. Pengumpulan Data– Setiap transaksi direkod.Setiap transaksi direkod.– Apa yang berlaku?Apa yang berlaku?– Bila ia berlaku?Bila ia berlaku?– Berapa banyak (bilangan, harga)?Berapa banyak (bilangan, harga)?– Keterangan transaksiKeterangan transaksi
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2.2. Pemprosesan DataPemprosesan Data– Klasifikasi (gunakan kod)Klasifikasi (gunakan kod)– SortSort– PengiraanPengiraan– RingkasanRingkasan
Tugas Pemprosesan Data (samb.)Tugas Pemprosesan Data (samb.)
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3. Penyimpanan Data3. Penyimpanan Data
– Keterangan setiap transaksiKeterangan setiap transaksi– Sebahagian besar daripada data dalam Sebahagian besar daripada data dalam
pangkalan datapangkalan data
Tugas Pemprosesan Data (samb.)Tugas Pemprosesan Data (samb.)
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4. Penyediaan dokumen4. Penyediaan dokumen– cetuskan (cetuskan (trigger)trigger)
» AksiAksi
» BerjadualBerjadual
– Di atas kertas atau pada skrinDi atas kertas atau pada skrin
Tugas Pemprosesan Data (samb.)Tugas Pemprosesan Data (samb.)
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Ciri-ciri AISCiri-ciri AIS
Melaksanakan tugas yang berpatutanMelaksanakan tugas yang berpatutan Menyeragamkan prosedurMenyeragamkan prosedur Data harus terperinciData harus terperinci Historical focusHistorical focus Menyediakan penyelesaian masalah yang Menyediakan penyelesaian masalah yang
minimumminimum
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Contoh AISContoh AISSistem PengagihanSistem Pengagihan
PenggunaPengguna– Pengilang Pengilang (Manufacturers)(Manufacturers)– Pegudang Pegudang (Wholesalers)(Wholesalers)– Peruncit Peruncit (Retailers)(Retailers)
Secara am, organisasi lain mungkin Secara am, organisasi lain mungkin mempunyai model yang berbezamempunyai model yang berbeza
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Sistem Pengagihan – Sistem Pengagihan – Proses UtamaProses Utama
Pemprosesan pesananPemprosesan pesanan Kawalan inventoriKawalan inventori Akaun penerimaanAkaun penerimaan GajiGaji Lejar AmLejar Am Akaun PembayaranAkaun Pembayaran
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CustomersCustomers
ManagementManagement
Distributionsystem
SuppliersSuppliers
MaterialsMaterialsstockroomstockroom
Sales ordersSales orders
RejectedRejectedsalessalesorderordernoticesnotices
InvoicesInvoices
StatementsStatements
Payments by customersPayments by customers
CommitmentsCommitments
Purchases ordersPurchases orders
ShipmentsShipments
Supplier invoicesSupplier invoices
Supplier statementsSupplier statements
Payments to suppliersPayments to suppliers
StockStock
Other reportsOther reports
Budget Budget reportsreports
BalanceBalancesheetsheet
Income Income statementstatement
A Context Diagram of the A Context Diagram of the Distribution SystemDistribution System
11-12
CustomersCustomersSales OrdersSales Orders
Rejected sales order noticesRejected sales order notices
InvoicesInvoices
StatementsStatements
Payments by customersPayments by customers
Receivables ledger dataReceivables ledger data
1. Fill
Orders
Inventory ledger dataInventory ledger data
Payables ledger dataPayables ledger data
Other reportsOther reports
Budget reportsBudget reports
BalanceBalancesheetsheet
IncomeIncomestatementstatement
ManagementManagement
ReceivedReceived itemsitems
Purchasing dataPurchasing data CommitmentsCommitments
Purchase OrdersPurchase Orders 2.Order
replenish-mentstock
ShipmentsShipments
Supplier invoicesSupplier invoices
Supplier statementsSupplier statements
Payments to suppliersPayments to suppliers
SuppliersSuppliers
StockMaterialsMaterialsstockroomstockroom
A Figure 0 Diagram of the A Figure 0 Diagram of the Distribution SystemDistribution System
3.Maintaingeneralledger
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Customers
1.31.3BillingBilling
1.11.1OrderOrderEntryEntry
1.41.4AccountsAccountsreceivablereceivable
1.21.2InventoryInventory
Sales ordersSales orders
Rejected sales Rejected sales order noticesorder notices
Accepted ordersAccepted orders
Filled itemsFilled items
Purchasing dataPurchasing data
ReceivedReceived itemsitems
InventoryInventoryledger dataledger data
Receivables ledger dataReceivables ledger data
Billed ordersBilled orders
Sta
tem
ents
Sta
tem
ents
InvoicesInvoices
CompletedCompleted ordersorders
P
aym
ents
b
y cu
sto
me
rsP
aym
ents
b
y cu
sto
me
rs
3 3 2
2
A Figure 1 Diagram of A Figure 1 Diagram of the the Systems that Fill Systems that Fill Customer Customer Orders Orders
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Purchasing dataPurchasing data
CommitmentsCommitments
SuppliersSuppliers
Payments to suppliersPayments to suppliers
Supplier statementsSupplier statements
Supplier invoicesSupplier invoices
Payable Payable ledger dataledger data
MaterialsMaterialsstockroomstockroom
StockStock
Incurred obligationsIncurred obligations
2.2Receiving
Issued purchaseIssued purchaseorder dataorder dataFilledFilled
purchasepurchaseordersorders
ShipmentsShipments
Received itemsReceived items
Purchase ordersPurchase orders
ReceivedReceivedpurchasespurchases
2.1Purchasing
2.3 Accounts payable
A Figure 2 Diagram of the Systems that Order Replenishment StockA Figure 2 Diagram of the Systems that Order Replenishment Stock
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3.1Update general ledger
Receivables ledger dataReceivables ledger data
Inventory ledger dataInventory ledger data
Payables ledger dataPayables ledger data
General ledger recordsGeneral ledger records
Updated general ledger recordsUpdated general ledger records
GeneralGeneralledgerledger
Management report dataManagement report data
3.2Prepare
management
reports
Other reportsOther reports
Budget reportsBudget reports
Balance sheetBalance sheet
Income statementIncome statement ManagementManagement
A Figure 3 Diagram of the Systems That A Figure 3 Diagram of the Systems That Perform General Ledger ProcessesPerform General Ledger Processes
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Pemprosesan PesananPemprosesan Pesanan
Kemasukan PesananKemasukan Pesanan– Sales order formSales order form
InventoriInventori– Process salesProcess sales– Process receiptsProcess receipts– Feed general ledgerFeed general ledger
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CustomersCustomersSales ordersSales orders Edit rejectsEdit rejects
Sales Sales orderorder edit edit ejectsejects
Sales Sales orderorder edit edit ejectsejects1.1.1
Edit order data
RejectedRejectedsales ordersales order
noticesnotices
Edited Edited ordersorders
CustomerCustomer credit filecredit file
CustomerCustomer credit filecredit file
Credit dataCredit data
1.1.21.1.2ComputerComputer
creditcredit checkcheck
1.1.21.1.2ComputerComputer
creditcredit checkcheck
Edited and checked ordersEdited and checked orders
Credit RejectsCredit Rejects
Sales Sales orderordercredit credit rejectsrejects
AcceptedAccepted ordersorders
1.1.3 Log inorders
Order dataOrder data
Completed ordersCompleted orders1.1.4Mark filledorders
Date filedDate filedOrder logOrder log
A Figure 1.1 Diagram of the Order Entry SystemA Figure 1.1 Diagram of the Order Entry System
1.21.2
1.31.3
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BackorderBackorderfilefile
BackorderBackorderfilefile
1.2.1Check
the balanceon hand
1.2.1Check
the balanceon hand
1.2.2Check
thereorderpoint
1.2.2Check
thereorderpoint
1.2.3Add
receiveditems
1.2.3Add
receiveditems
1.2.4Providegeneralledgerdata
1.2.4Providegeneralledgerdata
Item Item recordsrecords
BackorderBackorderrecordsrecords InventoryInventory
filefile
InventoryInventoryfilefileItemsItems
availableavailable
Updated Updated itemitem
recordsrecords
Filled Filled itemsitems
Purchasing dataPurchasing data
InventoryInventoryfile additionsfile additions
InventoryInventoryrecordsrecords
Received Received itemsitems
InventoryInventoryledger ledger datadata
A Figure 1.2 Diagram of the Inventory SystemA Figure 1.2 Diagram of the Inventory System1.11.1
1.31.3 22
33
22
AcceptedAcceptedordersorders
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CustomersCustomersCustomersCustomers
1.3.1Obtain
customerdata
CustomerCustomerfilefile
1.3.2Prepareinvoices
FilledFilleditemsitems
Customer dataCustomer data
Invoice Invoice datadata
Billed ordersBilled ordersInvoicesInvoices
CompletedCompletedordersorders
A Figure 1.3 Diagram of the A Figure 1.3 Diagram of the Billing SystemBilling System
1.21.2
1.11.1
1.41.4
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Akaun PenerimaanAkaun Penerimaan
Cetuskan 4…Cetuskan 4…– Jualan hari iniJualan hari ini– Pembayaran hari iniPembayaran hari ini– Masa untuk menghantar penyataMasa untuk menghantar penyata– Keperluan untuk menghantar data lejar amKeperluan untuk menghantar data lejar am
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Billed ordersBilled orders
AccountsAccountsreceivable receivable
filefile
AccountsAccountsreceivable receivable
filefile
ReceivablesReceivablesledger dataledger data
ReceivablesReceivablesrecordsrecordsto deleteto delete
New receivablesNew receivables Receivables recordsReceivables records
1.4.3Prepare
statements
CustomersCustomers
Payments by Payments by customerscustomers
PaidPaidreceivablesreceivables
filefile
PaidPaidreceivablesreceivablesrecordsrecords
Statement recordsStatement records
StatementsStatements
A Figure 1.4 Diagram of the A Figure 1.4 Diagram of the Accounts Receivable Accounts Receivable
SystemSystem1.4.1Add new
receivables
1.4.4Providegeneral
ledger data
1.4.2Delete paidreceivables
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1.31.3
11-23
Pesanan Penambahan Pesanan Penambahan StokStok
PembelianPembelian– Emerging technologiesEmerging technologies
» EDIEDI
» ISDNISDN
– Pesanan belianPesanan belian
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SupplierSupplier filefile
SupplierSupplier filefile
Outstanding Outstanding purchasepurchase order filesorder files
Outstanding Outstanding purchasepurchase order filesorder files
2.1.1 Select
suppliers
Purchasing dataPurchasing data Past performance dataPast performance data
InventoryInventoryand supplier dataand supplier data
Purchase order Purchase order datadata
2.1.2Obtain verbalcommitments
SuppliersSuppliers2.1.3Prepare
purchaseorders
2.1.4Close outpurchase
orders
CommitmentsCommitments
Purchase OrdersPurchase Orders
Issued purchaseIssued purchaseorder dataorder data
IncurredIncurredObligationsObligations
PurchasePurchaseorder recordsorder records
Filled purchase OrdersFilled purchase Orders
Purchase recordsPurchase recordsto close outto close out
A Figure 2.1 Diagram of the Purchasing SystemA Figure 2.1 Diagram of the Purchasing System
11
2.22.2
2.22.2
2.32.3
Purchase Purchase Order Order
history filehistory file
Purchase Purchase Order Order
history filehistory fileRemoved purchaseRemoved purchaseorder recordsorder records
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A Figure 2.2 Diagram of the Receiving SystemA Figure 2.2 Diagram of the Receiving System
SuppliersSuppliersPurchasedPurchaseditems fileitems file
PurchasedPurchaseditems fileitems file
2.2.1processreceipts
MaterialsMaterialsstockroomstockroom
2.2.1Notifyother
systems
2.12.1
2.12.1
2.32.3
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PurchasedPurchaseditem dataitem data
IssuedIssuedpurchasepurchaseorderorderdatadata
ShipmentsShipments
StocksStocks
ReceiptReceiptinformationinformation
Received itemsReceived items
Filled purchase ordersFilled purchase orders
Received purchasesReceived purchases
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Akaun PembayaranAkaun Pembayaran
Syarikat membayar pembekal apabila:Syarikat membayar pembekal apabila:1.1.Stok telah ditempah (salinan fail P.O.)Stok telah ditempah (salinan fail P.O.)
2.2.Stok telah diterima (fail belian diterima)Stok telah diterima (fail belian diterima)
3.3.InboisInbois
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Paid Payables RecordsPaid Payables Records
Paid Supplier Paid Supplier
DataData
AccountsAccountspayablepayable
filefile
AccountsAccountspayablepayable
filefile
ReceivedReceivedpurchasespurchases
filefile
ReceivedReceivedpurchasespurchases
filefile
Paid Paid payablespayables
filefile
Paid Paid payablespayables
filefile
SuppliersSuppliersSuppliersSuppliers
Invoice andInvoice andstatementstatement
filefile
Invoice andInvoice andstatementstatement
filefile
ReceivedReceivedPurchasesPurchases
IncurredIncurredObligationsObligations
New PayablesNew Payablesdatadata
PayablesPayablesRecordsRecords Payables LedgerPayables Ledger
DataData
ReceiptReceiptDataData
Payments to SuppliersPayments to Suppliers
Supplier InvoicesSupplier Invoices
Invoice DataInvoice Data
PayablesPayablesRecords toRecords todeletedelete
A Figure 2.3 Diagram of the Accounts Payable A Figure 2.3 Diagram of the Accounts Payable SystemSystem
PaymentPaymentdatadata
Supplier Supplier statementsstatements
2.3.4Providegeneral ledgerdata
2.3.3Delete paidpayables
2.3.1Set up
supplierpayablesrecords
2.3.2Make
supplierpayments
2.12.1
2.22.2
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AIS adalah Sistem AsasAIS adalah Sistem Asas
AIS mestilah dilaksanakan dahuluAIS mestilah dilaksanakan dahulu– MISMIS
– DSSDSS
– ES ES
Bergantung kepada AIS yang
direkabentuk dengan baiknya
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KesimpulanKesimpulan AIS menyelenggara rekod kewangan syarikatAIS menyelenggara rekod kewangan syarikat Komponen prosesan dataKomponen prosesan data
– Pengumpulan dataPengumpulan data
– Manipulasi dataManipulasi data
– Penyimpanan/Storan dataPenyimpanan/Storan data
– Penyediaan dokumenPenyediaan dokumen
Subsistem AISSubsistem AIS AIS menyumbang kepada penyelesaian masalahAIS menyumbang kepada penyelesaian masalah
11-30
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