chap11.ppt 218KB May 20 2010 09:29:46 PM
Chapter 11
The Accounting
The Accounting
Information System
Information System
MANAGEMENT INFORMATION SYSTEMS 8/E
Raymond McLeod, Jr. and George Schell
(2)
What is Data Processing?
What is Data Processing?
Manipulation or transformation of symbols
Manipulation or transformation of symbols
for the purpose of increasing their
for the purpose of increasing their
usefulness.
usefulness.
Data processing (DP) and transaction
Data processing (DP) and transaction
processing (TP) are often used
processing (TP) are often used
interchangeably.
interchangeably.
(3)
Accounting Information
Accounting Information
Systems (AIS)
Systems (AIS)
Gathers data describing a firm’s activity
Gathers data describing a firm’s activity
Transforms data into information
Transforms data into information
Makes information available to users inside
Makes information available to users inside
and outside the firm
and outside the firm
(4)
Environment
Environment
A Model of an Accounting Information
A Model of an Accounting Information
System
System
Information
Information
Data
Data
Management
Management
Data
Data
processing
processing
software
software
Transform
Transform
Accounting
Accounting
Information
Information
System
System
Databas Databas
e e
Output
Output
physical
physical
resources
resources
Input
Input
physical
physical
resources
resources
Environment
Environment
(5)
Data Processing Tasks
Data Processing Tasks
1. Gather data
1. Gather data
–
Each transaction is documented
Each transaction is documented
–
What happened?
What happened?
–
When did it happen?
When did it happen?
–
How much (volume, value)?
How much (volume, value)?
–
Transactions describe
Transactions describe
(6)
2.
2.
Manipulate data
Manipulate data
–
Classify (use codes)
Classify (use codes)
–
Sort
Sort
–
Calculate
Calculate
–
Summarize
Summarize
Data Processing Tasks [cont.]
Data Processing Tasks [cont.]
(7)
3. Store data
3. Store data
–
Describes each transaction
Describes each transaction
–
Represents most of the database
Represents most of the database
Data Processing Tasks [cont.]
Data Processing Tasks [cont.]
(8)
4. Document preparation
4. Document preparation
–
Triggers
Triggers
»
By an action
By an action
»
By a time schedule
By a time schedule
–
Hardcopy or on-screen
Hardcopy or on-screen
Data Processing Tasks [cont.]
Data Processing Tasks [cont.]
(9)
Characteristics of the AIS
Characteristics of the AIS
Performs necessary tasks
Performs necessary tasks
Standard procedures
Standard procedures
Detailed data
Detailed data
Historical focus
Historical focus
Provides minimal problem-solving
Provides minimal problem-solving
information
information
(10)
Sample AIS
Sample AIS
The Distribution System
The Distribution System
Users
Users
–
Manufacturers
Manufacturers
–
Wholesalers
Wholesalers
–
Retailers
Retailers
General in nature
General in nature
Used in many different types of firms
Used in many different types of firms
–
Retailers
Retailers
–
Manufacturing
Manufacturing
–
Service
Service
(11)
DFDs
DFDs
Data flow diagram
Data flow diagram
–
Document a system in a hierarchical manner
Document a system in a hierarchical manner
–
Data flows, processes, environmental elements
Data flows, processes, environmental elements
Context level is overall system within
Context level is overall system within
environment
environment
(12)
Customers
Customers
Management
Management
Distribution
system
Suppliers
Suppliers
Materials
Materials
stockroom
stockroom
Sales orders Sales orders Rejected Rejected sales sales order order notices notices Invoices Invoices Statements StatementsPayments by customers Payments by customers
Commitments Commitments Purchases orders Purchases orders Shipments Shipments Supplier invoices Supplier invoices Supplier statements Supplier statements
Payments to suppliers Payments to suppliers
Stock Stock Other reports Other reports Budget Budget reports reports Balance Balance sheet sheet Income Income statement statement
A Context Diagram of the
A Context Diagram of the
Distribution System
Distribution System
(13)
Customers
Customers
Sales OrdersSales OrdersRejected sales order notices Rejected sales order notices
Invoices Invoices Statements Statements Payments by customers Payments by customers Receivables ledger data Receivables ledger data
1.
Fill
Orders
Inventory ledger data Inventory ledger data
Payables ledger data Payables ledger data Other reports
Other reports Budget reports Budget reports
Received Received itemsitems
Purchasing data
Purchasing data CommitmentsCommitments
Purchase Orders Purchase Orders
2.
Order
replenish-ment
stock
Shipments Shipments
Supplier invoices
Supplier invoices
Suppliers
Suppliers
A Figure 0 Diagram of the
A Figure 0 Diagram of the
Distribution System
Distribution System
3.
Maintain
general
ledger
(14)
Customers
1.3 1.3 Billing Billing 1.1 1.1 Order Order Entry Entry 1.4 1.4 Accounts Accounts receivable receivable 1.2 1.2 Inventory Inventory Sales orders Sales ordersRejected sales Rejected sales
order notices order notices
Accepted orders Accepted orders
Filled items Filled items
Purchasing data Purchasing data Received Received items items InventoryInventory ledger data ledger data Receivables ledger data
Receivables ledger data Billed orders
Billed orders
S ta te m en ts S ta te m en ts Invoices Invoices Completed Completed ordersorders P ay m en ts b y cu st o m er s P ay m en ts b y cu st o m er s
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
(15)
Purchasing data
Purchasing data CommitmentsCommitments
SuppliersSuppliers
Supplier invoices Supplier invoices
Materials
Materials
stockroom
stockroom
StockStock 2.2
Receiving
Issued purchase
Issued purchase
order data
order data
Filled
Filled
purchase
purchase
orders
orders
Shipments
Shipments
Received itemsReceived items
Purchase orders
Purchase orders
Received
Received
purchases
purchases
2.1 Purchasing
A Figure 2 Diagram of the Systems that Order Replenishment Stock
A Figure 2 Diagram of the Systems that Order Replenishment Stock
1
1
1
(16)
3.1
Update general ledger
Receivables ledger data Receivables ledger data
Inventory ledger data Inventory ledger data
Payables ledger data Payables ledger data
General ledger records General ledger records
Updated general ledger records Updated general ledger records
General
General
ledger
ledger
Management report data Management report data
3.2
Prepare management
reports
Other reports Other reports Budget reports Budget reports
Balance sheet Balance sheet Income statement
Income statement ManagementManagement
A Figure 3 Diagram of the Systems That
A Figure 3 Diagram of the Systems That
Perform General Ledger Processes
Perform General Ledger Processes
1
1
1
1
2
(17)
Fill Customer Orders
Fill Customer Orders
Order entry
Order entry
–
Sales order form
Sales order form
Inventory
Inventory
–
Process sales
Process sales
–
Process receipts
Process receipts
(18)
CustomersCustomers Sales ordersSales orders Edit rejectsEdit rejects Sales Sales
order order edit edit ejects ejects Sales Sales order order edit edit ejects ejects
1.1.1
Edit order
data
Rejected Rejected sales order sales order noticesnotices Edited Edited orders orders Customer Customercredit filecredit file
Customer
Customer
credit filecredit file
Credit data Credit data 1.1.2 1.1.2 Computer Computer creditcredit checkcheck 1.1.2 1.1.2 Computer Computer creditcredit checkcheck Edited and checked orders
Edited and checked orders
Credit Rejects
Credit Rejects
Sales Sales
order order credit credit rejects rejects Accepted Accepted ordersorders 1.1.3 Log in
orders
Order data
Order data
Completed orders
Completed orders Mark1.1.4
filled orders Date filed Date filed Order log Order log
A Figure 1.1 Diagram of the Order Entry System
A Figure 1.1 Diagram of the Order Entry System
1.2
1.2
1.3
(19)
Backorder Backorder file file Backorder Backorder file file 1.2.1 Check the balance on hand 1.2.1 Check the balance on hand 1.2.2 Check 1.2.2 Check 1.2.3 Add received items 1.2.3 Add received items 1.2.4 Provide 1.2.4 Provide Item Item records records Backorder Backorder records
records InventoryInventory file file Inventory Inventory file file Items Items available available Updated Updated item item records records Inventory Inventory file additions file additions Inventory Inventory records records Received Received items items Inventory Inventory ledger ledger data data
A Figure 1.2 Diagram of the Inventory System
A Figure 1.2 Diagram of the Inventory System
1.1 1.1 3 3 2 2 Accepted Accepted orders orders
(20)
Billing
Billing
Invoice
Invoice
–
Note:
Note:
»
1. Customer data
1. Customer data
»
2. Item data
2. Item data
(21)
1.3.1
Obtain
customer
data
Customer
Customer
file
file
1.3.2
Prepare
invoices
Filled
Filled
items
items
Customer data
Customer data
Invoice
Invoice
data
data
Billed orders
Billed orders
Invoices
Invoices
A Figure 1.3 Diagram of the
A Figure 1.3 Diagram of the
Billing System
Billing System
1.2
(22)
Accounts Receivable
Accounts Receivable
Four separate triggers
Four separate triggers
–
Today's sales
Today's sales
–
Today's payments
Today's payments
–
Time to send statements
Time to send statements
(23)
Billed orders
Billed orders
Accounts
Accounts
receivable
receivable
file
file
Accounts
Accounts
receivable
receivable
file
file
Receivables
Receivables
ledger data
ledger data
Receivables
Receivables
records
records
to delete
to delete
New receivables
New receivables Receivables recordsReceivables records
1.4.3
Prepare
statements
Statement records
Statement records
A Figure 1.4 Diagram of the
A Figure 1.4 Diagram of the
Accounts Receivable
Accounts Receivable
System
System
1.4.1 Add new receivables
1.4.4 Provide general ledger data
1.4.2 Delete paid
3
3
1.3
(24)
Order Replenishment
Order Replenishment
Stock
Stock
Purchasing
Purchasing
–
Emerging technologies
Emerging technologies
»
EDI
EDI
»
ISDN
ISDN
(25)
Supplier
Supplier
file
file
Supplier
Supplier
file
file
Outstanding Outstanding purchasepurchase order files order files Outstanding Outstanding purchasepurchase order files order files 2.1.1 Select suppliersPurchasing data
Purchasing data
Past performance data
Past performance data
Inventory
Inventory
and supplier data
and supplier data
Purchase order Purchase order data data 2.1.2 Obtain verbal commitments Suppliers Suppliers 2.1.3 Prepare purchase orders
Commitments
Commitments
Purchase Orders Purchase Orders Issued purchase Issued purchase order data order data Incurred Incurred Obligations Obligations Purchase Purchase order records order records Purchase records Purchase recordsto close out
to close out
A Figure 2.1 Diagram of the Purchasing System
A Figure 2.1 Diagram of the Purchasing System
1 1 2.2 2.2 2.3 2.3 Purchase
(26)
A Figure 2.2 Diagram of the Receiving System
A Figure 2.2 Diagram of the Receiving System
Suppliers Suppliers Purchased Purchased items file items file Purchased Purchased items file items file 2.2.1 process receipts Materials Materials stockroom stockroom 2.2.1 Notify other systems 2.1 2.1 2.1 2.1 2.3 2.3 1 1 Purchased Purchased item data item data Issued Issued purchase purchase order order data data Shipments Shipments Stocks Stocks Receipt Receipt information information Received items Received items
Filled purchase orders Filled purchase orders
Received purchases
Received purchases
(27)
Accounts Payable
Accounts Payable
The firm pays suppliers when:
The firm pays suppliers when:
1.
1.
Stock was ordered (P.O. file copy)
Stock was ordered (P.O. file copy)
2.
2.
Stock was received (Received purchases file)
Stock was received (Received purchases file)
3.
(28)
Paid Payables RecordsPaid Payables Records Paid Supplier Paid Supplier Data Data
Accounts
Accounts
payable
payable
file
file
Accounts
Accounts
payable
payable
file
file
Received
Received
purchases
purchases
file
file
Received
Received
purchases
purchases
file
file
Paid
Paid
payables
payables
file
file
Paid
Paid
payables
payables
file
file
Suppliers
Suppliers
Suppliers
Suppliers
Invoice and
Invoice and
statement
statement
file
file
Invoice and
Invoice and
statement
statement
file
file
Received Received Purchases Purchases Incurred Incurred Obligations Obligations New Payables New Payables data data Payables Payables RecordsRecords Payables LedgerPayables Ledger
Data Data Receipt Receipt Data Data
Payments to Suppliers
Payments to Suppliers
Supplier Invoices Supplier Invoices
Invoice Data
Invoice Data
Payables Payables Records to Records to delete deleteA Figure 2.3 Diagram of the Accounts Payable
A Figure 2.3 Diagram of the Accounts Payable
System
System
Payment Payment data
data Supplier statementsSupplier statements
2.3.4 Provide general ledger data
2.3.3
Delete paid
payables
2.3.1 Set up supplier payables records 2.3.2 Make supplier payments 2.1 2.1 2.2 2.2 3 3(29)
AIS is the Foundation System
AIS is the Foundation System
The AIS must be implemented first
The AIS must be implemented first
–
MIS
MIS
–
DSS
DSS
–
ES
ES
Depends on a
well-designed AIS
(30)
Summary
Summary
AIS maintains financial records of the firm
AIS maintains financial records of the firm
Data processing components
Data processing components
–
Data gathering
Data gathering
–
Data manipulation
Data manipulation
–
Data storage
Data storage
–
Document preparation
Document preparation
AIS Subsystems
AIS Subsystems
(1)
Supplier
Supplier
file
file
Supplier
Supplier
file
file
Outstanding Outstanding purchasepurchase order filesorder files Outstanding Outstanding purchasepurchase order files order files 2.1.1 Select suppliersPurchasing data
Purchasing data
Past performance data
Past performance data
Inventory
Inventory
and supplier data
and supplier data
Purchase order Purchase order data data 2.1.2 Obtain verbal commitments Suppliers Suppliers 2.1.3 Prepare purchase orders 2.1.4 Close out purchase orders
Commitments
Commitments
Purchase Orders Purchase Orders Issued purchase Issued purchase order data order data Incurred Incurred Obligations Obligations Purchase Purchase order records order recordsFilled purchase Orders
Filled purchase Orders
Purchase records
Purchase records
to close out
to close out
A Figure 2.1 Diagram of the Purchasing System
A Figure 2.1 Diagram of the Purchasing System
1 1 2.2 2.2 2.2 2.2 2.3 2.3 Purchase Purchase Order Order history file history file Purchase Purchase Order Order history file history file Removed purchase Removed purchase order records order records 11-25
(2)
A Figure 2.2 Diagram of the Receiving System
A Figure 2.2 Diagram of the Receiving System
Suppliers
Suppliers
Purchased Purchased items file items file Purchased
Purchased
items file
items file
2.2.1 process receipts
Materials
Materials
stockroom
stockroom
2.2.1 Notify
2.1
2.1
1
1
Purchased Purchased item data item data
Issued Issued purchase purchase order order data data
Shipments Shipments
Stocks Stocks
Receipt Receipt information information
Received items
Received items
Filled purchase orders Filled purchase orders
(3)
Accounts Payable
Accounts Payable
The firm pays suppliers when:
The firm pays suppliers when:
1.
1.
Stock was ordered (P.O. file copy)
Stock was ordered (P.O. file copy)
2.
2.
Stock was received (Received purchases file)
Stock was received (Received purchases file)
3.
3.
Invoice
Invoice
(4)
Paid Payables RecordsPaid Payables Records Paid Supplier Paid Supplier
Accounts
Accounts
payable
payable
file
file
Accounts
Accounts
payable
payable
file
file
Received
Received
purchases
purchases
file
file
Received
Received
purchases
purchases
file
file
Paid
Paid
payables
payables
file
file
Paid
Paid
payables
payables
file
file
Invoice and
Invoice and
statement
statement
file
file
Invoice and
Invoice and
statement
statement
file
file
Received Received Purchases Purchases Incurred Incurred Obligations Obligations New Payables New Payables data data Payables Payables RecordsRecords Payables LedgerPayables Ledger
Data Data Receipt Receipt Data Data Supplier Invoices Supplier Invoices Payables Payables Records to Records to delete delete
A Figure 2.3 Diagram of the Accounts Payable
A Figure 2.3 Diagram of the Accounts Payable
System
System
Payment Payment data
data Supplier statementsSupplier statements
2.3.4 Provide general ledger data
2.3.3
Delete paid
payables
2.3.1 Set up supplier payables records 2.1 2.1 2.2 2.2 3 3(5)
AIS is the Foundation System
AIS is the Foundation System
The AIS must be implemented first
The AIS must be implemented first
–
MIS
MIS
–
DSS
DSS
–
ES
ES
Depends on a
well-designed AIS
(6)