Accounting, Information Technology, and Business Solutions, 2nd …jnursyamsi.staff.gunadarma.ac.id/Downloads/files/9267/P... · By Hollander, Denna, Cherrington PowerPoint slides

By Hollander, Denna, Cherrington

PowerPoint slides by: Bruce W. MacLean, Bruce W. MacLean,

Faculty of Management, Faculty of Management, Dalhousie UniversityDalhousie University

Accounting, Information Technology, and Business Solutions, 2nd Edition

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

Bab 7

Proses Akuisisi / Pembayaran

The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill

Objektivitas■ Identifikasi karakteristik-karakteristik dari proses

akuisisi / pembayaran tradisional dan berhubungan dengan aplikasi-aplikasi IT.

■ Menguraikan kritik-kritik dari proses akuisisi / pembayaran tradisional dan arsitektur aplikasi IT.

■ Mengembangkan suatu model REAL dari proses akuisisi / pembayaran. ■ Identifikasi peluang untuk memperbaiki proses

akuisisi / pembayaran dan aplikasi-aplikasi IT.


Strategi dan Lingkup ■ Untuk menyediakan sumber daya yang diperlukan

organisasi untuk memproses konversi ketika mereka diperlukan. Ini dapat dilakukan dengan beberapa sub-sasaran hasil: :

➤ Pembelian materi dari pemasok-pemasok yang dapat dipercaya. ➤ Beli materi bermutu tinggi, atau sedikitnya materi dari mutu yang diinginkan. ➤ Peroleh materi yang diinginkan harga yang mungkin paling baik.➤ Pembelian hanya meteri yang diberi hak dan berdasarkan legitimasi

perusahaan yang dimaksud➤ Miliki sumber daya yang tersedia dan di dalam kondisi yang bermanfaat

ketika mereka diperlukan oleh perusahaan.➤ Terima hanya materi yang dipesan, dan menerima semua materi berdasrkan

pesanan ➤ Pengendalian materi untuk menerima sehingga tidak hilang, dicuri, atau

rusak. ➤ Bayar penerimaan materi dengan cara yang tepat waktu kepada pihak yang

sesuai.


Ikhtisari Proses Akuisisi / Pembayaran

■ Request for goods/services (monitor need) event■ Authorize purchase event■ Purchase good/service event■ Receive goods/services event■ Disburse cash event■ Purchase return event


Initiate purchases

Step 1 - Extract data and print report

Inventory master file

May be done at time of updating

Inventory reorder list

Select supplier &

note on list

Supplier evaulatio

n data display

Supplier reference & history file

Inventory reorder list

Performed by purchasing

department buyers Enter purchase order data

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1

A


Step 2 - Edit purchase order data & store in file

Exception and error

display

Inventory status report

Listing of purchase orders Printed at

end of day

To inventory managerTo

purchasing manager

Purchase orders

Review and sign

To supplier

Performed by purchasing manager

Supplier master file

Open purchase order file

Purchase transaction data

Step 3 - Update files & print updates



A


Initiate supplier

Performed by receiving

clerk

Packing slip

Count & inspect received items;

compare to packing slip

Enter receipt on CRT terminal


Edit receipt data & prepare

receiving report

Exception and error

display


B


Receiving report

To stores & accounts payable

Receipt transaction

Update master files



To supplier

Receiving report file

Supplier history file

Back-order file


B


From suppliers Supplier’s invoice Receiving reports


Exception and error display

Receiving reportSupplier’s invoice

Approve for

payment

Unpaid voucher

s

Performed by accounts

payable clerk

Verify check & prepare batch total

Enter invoiced amounts & total

Edit entered data

Batch total

Supplier’s invoice


C

D

Receiving report


Payables data from invoices

Stored until end of day

Update payables & other files & prepare vouchers

Supplier accounts payable master file

Open purchase orders file


To report preparation procedure

Voucher registry & summary

To cost control or other resource management

department

Disbursement voucher

Display of batch totals

& errors

To accounts payable

departmentTo accounting

clerk

Open vouchers file

General Ledger


D

C


From accounts payable procedure

Disbursement vouchers

Prepare batch total


Batch total

Key-to-disk and edit

Vouchers file

Run 1 - Sort by supplier account

number

A similar report is an output of each

computer run

Disbursement data

A

Exception & summary report




Journal voucher transaction file

To general ledger

procedure

Summary of cash

disbursements

To financial management

To cash disbursements

Check number

(with vouchers)

Review and sign

Checks

To suppliers

Vouchers file


Supplier disbursement payables master file

Run 1 - Update accounts payable file; print checks & other

outputs

Open vouchers file

A


Sorted disbursement data


Flowchart Proses Akuisisi/Pembayaran Tradisional Manual AccountsPayableControl

InventoryPurchasing Receiving

GeneralLedger

Dr/Cr to G/L

Post toGeneralLedger

GeneralLedger

F

A= AlphabeticalC= ChronologicalN= Numerical

Review, sign ck,

post

G

ControllerCashier /

PurchaseRequisition

1

2

1

23

4

5

PurchaseOrder

Dr/Cr to G/L

Post toGeneralLedger

GeneralLedger

I

Acct. PayLedger

3

3

H

3

3

H

A

B

BA

C

PurchaseRequisition

2

PreparePurchase

Orders

To vendor

C

P/OBlindCopy

2

PurchaseOrder

3

Goods

Prepare Receiving

Report

1

3

4

2

ReceivingReport

N

C

D

E

C

D

E

ReceivingReport

3

InventoryLedger

UpdateInv.

Records

Vendor’sInvoice

Compare& Post

C

PurchasesJournal

Dr/Cr to G/L

F

G

WhenPaymentIs Due

Purch. OrderReceiv. Report

Vendor’s Invoice

Check

Pull andPrepareCheck

Purch. OrderReceiv. Report

Vendor’s Invoice

Check

To vendor

A

CashDisburs.Journal

Dr/Cr to G/L

I

Prepared with the assistance of Dr. William Hillison, Arthur Andersen Alumni Professor, Florida State University.


Proses Penggantian Pembayaran Tradisional


Pengolah Business-

Event(Aturan proses

bisnis danInformasi)

PenyimpananData

BisnisFasilitas

pelaporan

EFT Deposito karyawan Informasi

perjalanan

Persetujuan manajemen

Dampak: 393 penyusutan headcount

$291 juta tabungan (10 tahun) Waktu proses dikurangi

Kendali-kendali yang ditingkatkan Informasi manajemen lebih baik

Peran baru untuk akuntan

IBM’s NEDS (National Employee Disbursement Solution)


Christopher, Inc. Model REAL

Akuisisi/Pembayaran

Order Goods from Vendor

Order Request

& Review

ReceiveGoods

Disburse Payment

Inventory

InventoryClerk

Vendor

Receiving Clerk

PurchasingClerk

Cashier

WarehouseClerk

Authorizing Agent

Accounts Payable Clerk

CashBank

(0,*)

(0,*)(0,*) (1,1)(0,*)

(1,1)

(0,*)

(1,1)(0,*)

(1,1)(0,*)

(1,1)(0,*)

(1,1)

(0,*)

(1,1)(0,*)

(1,1)(0,*)

(0,*)(1,1)

(1,1)

(1,1)

(0,*)

(1,1) (0,*)

(1,*)

(0,*)

(1,*)(1,*)

(0,*)

(1,1)

(1,1)(0,*)

(1,*)

(0,*)

(1,1)

(0,*)

(1,*)

(0,*)


SalesOrder

ShippingDocuments

PENJUAL (PERPUTARAN PENDAPATAN

Customer Order

SalesInvoice

Checkor EFT

KONSUMEN (PERPUTARAN PEMBELIAN)

PurchaseOrder

Vendor’sInvoice

ReceivingReport

Checkor EFT

Internal Data Flows Internal Data FlowsExternal Data Flows External Data Flows

Goods

EDI ELECTRONIC DATA FLOWS


Top MangementPurchasing Personnel

Receiving ClerksAccounting

Treasury and FinanceVendors

Proses Akuisisi/Pembayaran Contoh Informasi Konsumen


Event Logical Structures: (used to store documentation data about events)PURCHASE REQUEST Purchase Request # , [Inventory Control Clerk Employee #],

[Reviewing Supervisor Employee #], Date, Time, Specialrequests or comments

PURCHASE ORDER Purchase order # , [Vendor #], [Purchasing Clerk Employee #],[Purchase Request #], Date, Time, Shipping instructions,Cancel by date, Location of order (e.g., phone, fax, or mail),Shipping expenses, Sales tax, Order confirmation number

RECEIVE GOODS Receipt # , Vendor's Invoice # , [Employee # of Accountspayable clerk who compares vendor's invoice and receiptinformation], [Purchase Order #], [Receiving Clerk Employee#], [Vendor #], [Warehousing Employee #], Date, Timereceived, Shipping cost, Sales tax, Time transferred toWarehousing

DISBURSE PAYMENT Check # , [Cash account #], [Cashier employee #], [Vendor #],[Accounts Payable Clerk Employee #], Date, Time, Amountdisbursed

REQUEST/INVENTORY [ Purchase Request # ], [ Inventory Item # ], Quantity requested,Product specifications

ORDER/INVENTORY [ Purchase Order # ], [ Inventory Item # ], Quantity ordered,Negotiated Cost each

RECEIVE/INVENTORY [ Receipt # ], [ Vendor's Invoice # ], [ Inventory Item # ], Quantityreceived, Cost each, Condition comments

RECEIVE/PAYMENT [ Receipt # ], [ Vendor's Invoice # ], [ Check # ], Amount appliedto this invoice, purchase discounts applicable, purchasediscounts taken

Christopher, Inc. Acquisition/Payment Process


Resource Logical Structures: (used to store reference data about resources)INVENTORY Inventory item #, Description, Product specification, Reorder

point, Current Price, Beginning Quantity, Beginning Quantitydate

CASH Cash Account #, [Bank #], Type of account (e.g., checking,savings, CD, etc.), Beginning Balance, Beginning Balance date

INVENTORY/VENDOR [Inventory item #], [Vendor #]

Agent Logical Structures: (used to store reference data about agents)EMPLOYEE Employee #, Name, Street address, City, State, Zip,

Telephone #, Birth date, Marital Status, Job code (e.g.inventory control clerk, purchase request review supervisor,receiving clerk, accounts payable clerk, warehousing clerk,cashier, etc.), Start date, Salary, Comments

VENDOR Vendor #, Name, Street address, City, State, Zip, Telephone#, Contact person, Comments

BANK Bank #, Bank name, Contact person, Bank street address, City,State, Zip, Bank phone #

Christopher, Inc. Acquisition/Payment Process