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A Model of Accounting Information System

This model includes data processing software, databases, input/output resources, and a context diagram for the distribution system with key processes such as sales orders, invoices, payments, and financial reports.

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A Model of Accounting Information System

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  1. Data Information Environment A Model of Accounting Information System Management Data processing software Database Accounting information system Transform Input physical resources Output physical resources Environment

  2. A Context Diagram of the Distribution System Customers Sales orders Commitments Purchase orders Rejected sales order notices Distribution System Invoices Shipments Statements Suppliers Supplier invoices Payments by customers Supplier statements Payments to suppliers Income statement Balance sheet Budget reports Management Materials stockroom Stock Other reports

  3. A Figure 0 Diagram of the Distribution System Sales orders Customers Rejected sales order notices 1. Fill orders Invoices Statements Payments by customers Receivable ledger data Purchasing data Inventory ledger data Commitments Received items 3. Maintain general ledger Payable ledger data 2. Order Replenish- ment stock Purchase orders Suppliers Other reports Shipments Supplier invoices Budget reports Supplier statements Income state- ment Balance sheet Payments to suppliers Management Materials stockroom Stock

  4. A Figure 1 Diagram of the Systems that Fill Customer Orders Sales orders Customers Rejected sales order notices Accepted orders 1.1 Order entry Completed orders Filled items 1.2 Inventory Statements Payments by customers Invoices 1.3 Billing Purchasing data 1.4 Accounts receivable Billed orders Inventory ledger data 2 Receivables ledger data Received items 3 2 3 back

  5. A Figure 2 Diagram of the Systems that Order Replenishment Stock Purchasing data Commitments 1 2.1 Purchasing Purchase orders Issued purchase order data Filled purchase orders Shipments Suppliers Received items 2.2 Receiving 1 Stock Materials stockroom Received purchases Supplier invoices 2.3 Accounts payable Incurred obligations Supplier statements Payments to suppliers Payables ledger data 3 back

  6. A Figure 3 Diagram of the Systems that Perform General Ledger Processes Receivables ledger data General ledger records 3.1 Update general ledger 1 Inventory ledger data Updated general ledger records 1 Payables ledger data 2 Management report data General ledger 3.2 Prepare management reports Other reports Budget reports Balance sheet Management Income statement back

  7. A Figure 1.1 Diagram of the Order Entry System Sales order edit rejects Customers Sales orders Edit rejects 1.1.1 Edit order data Edited orders Rejected sales order notices Customer credit file 1.1.2 Compute credit check Credit data Edited and checked orders Sales order credit rejects 1.1.3 Log in orders Credit rejects Accepted orders Order data 3 1.1.4 Mark filled orders Completed orders Data filled Order log 3 back

  8. A Figure 1.2 Diagram of the Inventory System 1.1 1.2.1 Check the balance on hand 1.2.3 Add received items Accepted orders Inventory file additions Item records Received items 2 Backorder records Inventory file Items available Backorder file 1.2.4 Provide general ledger data Updated item records Inventory ledger data Inventory records 1.2.2 Check the reorder point 3 Filled items Purchasing data 1.3 2 back

  9. A Figure 1.3 Diagram of the Billing System 1.2 Filled items 1.3.1 Obtain customer data Customer file Customer data Invoice data 1.3.2 Prepare invoices Customers Invoices Billed orders 1.4 Completed orders 1.1 back

  10. A Figure 1.4 Diagram of the Accounts Receivable System Billed orders 1.3 1.4.1 Add new receivables New receivables Receivables records 1.4.4 Provide general ledger data Statement records Accounts receivable file 1.4.3 Prepare statements Receivables records To delete Receivables ledger data 3 1.4.2 Delete paid receivables Statements Customers Payments by customers Paid receivables records Paid receivables file back

  11. A Figure 2.1 Diagram of the Purchasing System 2.1.1 Select suppliers Supplier file Purchasing data Past performance data 1 Inventory and supplier data 2.1.2 Obtain Verbal commitments Purchase order data Commitments Issued purchase order data 2.1.3 Prepare purchase orders Purchase orders Suppliers 2.2 Incurred obligations Purchase order records 2.3 Outstanding purchase order file Purchase records to close out Purchase order history file 2.1.4 Close out purchase orders Filled purchase orders 2.2 Removed purchase order records back

  12. A Figure 2.2 Diagram of the Receiving System 2.1 Suppliers Issued purchase order data Purchased item data Purchased items file Shipments 2.2.1 Process receipts Receipt information Stock Received items 2.2.2 Notify other systems Materials stockroom 1 Filled purchase orders 2.1 Received purchases 2.3 back

  13. A Figure 2.3 Diagram of the Accounts Payable System Payables records 2.1 Incurred obligations 2.3.1 Set up supplier payables records 2.3.4 provide general ledger data Payables ledger data New payables data 3 Accounts payable file Received purchases Payables records to delete Paid payables records Paid payables file 2.2 2.3.3 Delete paid payables Received purchases file Payment data Supplier invoices Supplier statements Receipt data Paid supplier data Invoice and statement file 2.3.2 Make supplier payments Invoice data Suppliers Payments to suppliers back

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