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Accounting Information System (DBMS Approach)

Accounting Information System (DBMS Approach). Yohanes Handoko, SE. Accounting Information System. Definition Purpose Uses Keyword. AIS Definition.

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Accounting Information System (DBMS Approach)

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  1. Accounting Information System(DBMS Approach) Yohanes Handoko, SE

  2. Accounting Information System • Definition • Purpose • Uses • Keyword

  3. AIS Definition • A group of structure and procedure based on Information Technology that working together in processing transaction data into accounting information for a certain purpose.

  4. Purpose • Efficiency • Effectivity • Control • Strategic Weapon

  5. Uses • Producing External Reports • Supporting Routine Activities • Decision Support • Planning and Control • Implementing Internal Control

  6. Keyword • Structure • Procedure • Technology • DataInformation • Purpose • Integration • Control • Accounting Cycle (AIS Subsystem)

  7. Structure of AIS • Database as the foundation of AIS • Subsystem of AIS • AIS Application • Network and Integration of AIS • Management & Departement in organization

  8. AIS Financial Report Revenue Cycle Expenditure Cycle GL Cycle HR Cycle Investment Cycle Database

  9. Procedure of AIS • Data and Information flow in Accounting Objects • Data and Information flow in Accounting Cycle • Example: Acquisition Cycle. requisition – order - purchase – delivery – receive

  10. Technology: Ms.Access • Database Management System

  11. DBMS-Definition • Software system that is used to create, maintain, and provide controlled access to user databases • Component of DBMS: • Table (database) • Query • Form • Report • Switchboard Manager (Control) • Security (Control) • Database Splitter & Merge (Integration)

  12. Database • An organized collection of logically related data, usually designed to meet the information needs of multiple users in an organization (different with reporsitory). • Personal Database • Workgroup Database • Departement Database • Enterprise Database

  13. DBMS Component in an Information System Model

  14. Why DBMS? • File Processing Approach – Database Approach • Disadvantages of File Processing Approach and Advantages of Database Approach

  15. Disadvantages of File Processing Approach • Program-Data dependence • Duplication of Data • Limited Data Sharing • Lenghty Development Times • Excessive Program Maintenance

  16. Advantages of Database Approach • Program-Data independence • Minimal Data Redudancy • Improved Data Consistency • Improved Data Sharing • Increased Productivity of Application Development • Enforcement of Standard • Improved Data Quality

  17. Cost and Risk of the Database Approach • Specialized Personnel • Instalation and Management Cost and Complexity • Conversion Cost • Need for Explicit Backup and Recovery • Organizational Conflict

  18. Data • Description about objects, events, activities, and transaction, which don’t have any meaning or have a direct influence to the user • Example: GN 0000-00 • Metadata: Data that describe the properties or characteristics of end user data, and the context of that data

  19. Data files • A data file is a computer file which stores data for use by a computer application or system (different with program file, configuration files, or directory files) • Two types of data files: master files and transaction files (what for?)

  20. Information • Data that have been processed in such way as to increase the knowledge of the person who uses the data

  21. Data - Information • Input the transaction data into the system • Process and query the data to obtain information • Information: Should have meanings for the user

  22. Control • Risk • Internal Control • General Control – Application Control • Preventive, Corrective, Detective

  23. Accounting Cycles/Transaction Cycles(AIS Subsystem) • Revenue • Expense • General Ledger • Investment • Human Resource • Production • Inventory - Jones & Rama in Ch2, organized business process in 3 main transaction cycle: • Acquisition • Conversion • Revenue

  24. Basic Ability in Developing AIS • Accounting logic • DBMS development concept, creating ER-diagram (entity, attribute and relationship), normalization • Converting accounting logic into DBMS

  25. Basic of Accounting logic • Accounting equation • Preparing income statement and balance sheet

  26. DBMS development concept • Defining Entity, Attribute, and Relationship • Creating ER-Diagram • ER-Diagram Mapping into Table • Normalization • Query

  27. Converting Accounting logic into DBMS • 3C: Code of Account, Calendar, Currency in creating financial report based on DBMS. • Creating query based on accounting logic to generate a financial report.

  28. Grouping accounting data based on code of account • Code 1* – Asset – Balance Sheet • Code 2* – Liabilities – Balance Sheet • Code 3* – Equity – Balance Sheet • Code 4* – Revenue – Income Statement • Code 5* – Expense – Income Statement

  29. Converting basic accounting logic into DBMS

  30. References • Jones & Rama, Accounting Information Systems: A Business Process Approach, 1st edition, Thomson Learning, South Western, 2003. Chapter 1 & 2 • Hoffer,Prescott, &McFadden, Modern Database Management, 7th edition, Pearson, Upper Saddle River, 2005. Chapter 1 & 2 • Wilkinson, cerullo, & Raval, Accounting Information System: Essential Concepts and Applications, 4th edition, Wiley, 2005. Chapter 1 & 2

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