sistem maklumat perakaunan sistem maklumat pengurusan copyright 2001 prentice-hall, inc. 7-1

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


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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


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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


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

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CustomersCustomersSales OrdersSales Orders

Rejected sales order noticesRejected sales order notices

InvoicesInvoices


Payments by customersPayments by customers

Receivables ledger dataReceivables ledger data

1. Fill

Orders

Inventory ledger dataInventory ledger data

Payables ledger dataPayables ledger data


Budget reportsBudget reports

BalanceBalancesheetsheet

IncomeIncomestatementstatement


ReceivedReceived itemsitems

Purchasing dataPurchasing data CommitmentsCommitments

Purchase OrdersPurchase Orders 2.Order

replenish-mentstock

ShipmentsShipments




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


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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SuppliersSuppliers




Payable Payable ledger dataledger data


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


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


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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22

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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


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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BilBil

InboisInbois» 1. Data pelanggan1. Data pelanggan

» 2. Data item2. Data item

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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


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

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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


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

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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


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


filefile


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

33

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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

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sistem maklumat perakaunan sistem maklumat pengurusan copyright 2001 prentice-hall, inc. 7-1

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