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

1. Accounting, Information Technology, and Business Solutions, 2nd Edition By Hollander, Denna, Cherrington Chapter 7 PowerPoint slides by: Nyimas Artina, S.Kom, M.Si Proses Akuisisi / Pembayaran Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

2. 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. Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

3. 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 The McGraw-HillCompanies, Inc., 2000 sesuai.

4. 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 Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

5. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 May be done Initiate Step 1 - Extract data Inventory at time of purchases and print report master file updating Inventory reorder list Supplier Select Supplier evaulatio supplier & n data note on reference & display history file list Inventory reorder list Performed by purchasing department buyers Enter purchase A order data Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

6. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 Exceptio Step 2 - Edit purchase order data n and A & store in file error display Purchase Supplier transaction data master file Step 3 - Update files & Inventory print updates Open purchase master file order file Listing of purchase Purchase orders orders Inventory status Printed at report end of Review and day Performed by sign purchasing To manager To inventory manager purchasing To supplier manager Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

7. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 Count & inspect Initiate received items; supplier compare to packing slip Packing slip Performed by receiving Enter receipt on clerk CRT terminal Exceptio Edit receipt data n and Open purchase & prepare error order file receiving report display B Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

8. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 B Receiving report Receipt transaction To stores & accounts Inventory payable master file Update master Supplier files history file Open Receiving purchase Back-order report file order file file To supplier Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

9. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 Receiving Supplier’s invoice From suppliers Receiving reports report Performed by Verify check Batch accounts & prepare total payable clerk batch total Supplier’s invoice Exception and error display Enter invoiced amounts & total Edit entered data Open Supplier’s invoice purchase D Receiving report order file Unpaid voucher Approv s e for C paymen t Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

10. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 D Stored until Payables data end of day Supplier accounts from invoices payable master file Update payables & other files & Supplier prepare vouchers Open purchase history file orders file Voucher Display of C Disbursement registry & General Open batch totals voucher summary Ledger vouchers file & errors To cost control or other To accounts To report To accounting resource management payable preparation clerk department department procedure Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

11. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4 Disbursement From accounts vouchers payable procedure Batch Prepare batch total total Disbursement vouchers Voucher Exception & s file Key-to-disk and edit summary report A similar report is Disbursement data an output of each computer run Run 1 - Sort by A supplier account number Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

12. Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4 Sorted A Open vouchers disbursement data file Run 1 - Update accounts payable file; Supplier disbursement print checks & other payables master file Supplier history outputs file Voucher Checks s file (with vouchers) Summary of Check cash Journal voucher number disbursements Revie transaction file Disbursement w and vouchers sign To cash To financial To general disbursements management To ledger suppliers procedure Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

13. Flowchart Proses Akuisisi/Pembayaran Tradisional Manual Cashier / Inventory General Accounts Controller Ledger Control Purchasing Receiving Payable G F A D B 1 Receiving Purchase 3 2 3 Purchase Purchase Report 2 Requisition Order Requisition2 Purch. Order 3 P/O Receiv. Report 3 Goods Blind Vendor’s Dr/Cr to Vendor’s Invoice Copy Invoice G/L Check Prepare Purchase Orders C Compare Purchases Prepare Post to & Post Journal Receiving General Report Ledger 5 Cash Review, Disburs. sign ck, 4 Journal post 3 E F Dr/Cr to C 4 2 G/L General 3 Purchase 1 Ledger 2 Update Order When Receiving 1 Inv. Payment Records Report E B Is Due 3 Purch. Order To vendor Check I 3 Receiv. Report Pull and D Vendor’s Invoice N Prepare A G Inventory Check Ledger Dr/Cr to C To vendor C H C G/L H A= Alphabetical C= Chronological Post to Acct. Pay N= Numerical General Ledger Ledger Dr/Cr to General A G/L Ledger Prepared with the assistance of Dr. William Hillison, Arthur Andersen Alumni Professor, Florida State University. Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000 I

14. Proses Penggantian Pembayaran Tradisional Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

15. IBM’s NEDS (National Employee Disbursement Solution) Pengolah Persetujuan Business- Penyimpanan manajemen EFT Event Fasilitas Data Deposito (Aturan pelaporan Bisnis Informasi karyawan proses perjalanan bisnis dan Informasi) Dampak: 393 penyusutan headcount $291 juta tabungan (10 tahun) Waktu proses dikurangi Kendali-kendali yang ditingkatkan Informasi manajemen lebih baik Peran baru untuk akuntan Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

16. Christopher, Inc. Model REAL Authorizing Agent Akuisisi/Pembayaran Order Request Inventory (0,*) (1,1) & Review Clerk (1,1) (0,*) Purchasing Clerk Order Goods from Vendor (1,1) Inventory Vendor (1,*) (1,1) (0,*) (0,*) Receiving (1,1) Clerk Receive Goods (0,*) (1,1) Warehouse Clerk (1,*) (0,*) (1,1) Payable Clerk (1,1) (0,*) (0,*) (1,1) Disburse Bank Cash (0,*) Payment (0,*) Cashier Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

17. EDI ELECTRONIC DATA FLOWS KONSUMEN (PERPUTARAN PEMBELIAN) PENJUAL (PERPUTARAN PENDAPATAN Internal Data Flows External Data Flows External Data Flows Internal Data Flows Purchase Customer Order Order Sales Order Shipping Receiving Goods Documents Report Vendor’s Sales Invoice Invoice Check Check or EFT or EFT Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

18. Proses Akuisisi/Pembayaran Contoh Informasi Konsumen Top Mangement Purchasing Personnel Receiving Clerks Accounting Treasury and Finance Vendors Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

19. Christopher, Inc. Acquisition/Payment Process Event Logical Structures: (used to store documentation data about events) PURCHASE REQUEST Purchase Request # , [Inventory Control Clerk Employee #], [Reviewing Supervisor Employee #], Date, Time, Special requests 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 Accounts payable clerk who compares vendor's invoice and receipt information], [Purchase Order #], [Receiving Clerk Employee #], [Vendor #], [Warehousing Employee #], Date, Time received, Shipping cost, Sales tax, Time transferred to Warehousing DISBURSE PAYMENT Check # , [Cash account #], [Cashier employee #], [Vendor #], [Accounts Payable Clerk Employee #], Date, Time, Amount disbursed 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 # ], Quantity received, Cost each, Condition comments RECEIVE/PAYMENT [ Receipt # ], [ Vendor's Invoice # ], [ Check # ], Amount applied to this invoice, purchase discounts applicable, purchase discounts taken Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000

20. 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 Quantity date 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 # Irwin/McGraw-Hill The McGraw-HillCompanies, Inc., 2000