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Pertemuan 26 Sistem Informasi Akuntansi

Matakuliah : J0254/Akuntansi Dasar

Tahun : 2005

Versi : 01/00

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Learning Outcomes

Pada akhir pertemuan ini, diharapkan mahasiswa

akan mampu :

• Memahami pengertian piutang

• Memahami pengendalian atas piutang

• Memahami manfaat pencadangan piutang tak tertagih

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Outline Materi

• Piutang

• Pengendalian Piutang

• Analisis Piutang Tak Tertagih

• Pencatan Wesel Tagih

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What Are the Three Basic Functions Performed by an AIS?

1 The efficient and effective processing of data about a company’s transactions:

• Capture transaction data on source documents.

• Record transaction data in journals, which present a chronological record of what occurred.

• Post data from journals to ledgers, which sort data by account type.

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What Are the Three Basic Functions Performed by an AIS?

2 To provide management with information useful for decision making:

• In manual systems, this information is provided in the form of reports that fall into two main categories:

– financial statements

– managerial reports

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What Are the Three Basic Functions Performed by an AIS?

3 To provide adequate internal controls:

• Ensure that the information produced by the system is reliable.

• Ensure that business activities are performed efficiently and in accordance with management’s objectives.

• Safeguard organizational assets.

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Learning Objective 2

Describe the documents and procedures used in an

AIS to collect and process transaction data.

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Capture Transaction Data on Source Documents

• The first basic function of the AIS is the efficient and effective processing of data about a company’s transactions.

• Source documents are special forms used to capture transaction data on source documents.

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Capture Transaction Data on Source Documents

• Control over data collection is improved by prenumbering each source document.

• Accuracy and efficiency in recording transaction data can be further improved if source documents are properly designed.

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Common Source Documentsand Functions

Revenue Cycle

Source Document Function Sales order Record customer order.

Delivery ticket Record delivery to customer.

Credit memo Support adjustments tocustomer accounts.

Deposit slip Record amounts deposited.

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Common Source Documentsand Functions

Expenditure Cycle

Source Document Function

Purchase order Request goods from vendors.

Purchase requisition Request that purchasingdepartment order goods.

Receiving report Record receipt ofmerchandise.

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Common Source Documentsand Functions

Human Resources Cycle

Source Document Function

W4 forms Collect employeewithholding data.

Time cards Record time worked by employees.

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Common Source Documentsand Functions

General Ledger & Reporting System

Source Document Function Journal voucher Record entry posted to

general ledger.

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Record Transaction Datain Journals

• After transaction data have been captured on source documents, the next step is to record the data in a journal.

• A journal entry is made for each transaction showing the accounts and amounts to be debited and credited.

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Record Transaction Datain Journals

• The general journal records infrequent or nonroutine transactions.

• Specialized journals simplify the process of recording large numbers of repetitive transactions.

• What are the four most common types of transactions?

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Record Transaction Datain Journals

1 Credit sales

2 Cash receipts

3 Purchases on account

4 Cash disbursements

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Record Transaction Datain Journals Sales Journal

Page 5Invoice Account Account Post

Date Number Debited Number Ref. Amount

Dec. 1 201 Lee Co. 120-122 800.00Dec. 1 202 May Co. 120-033 700.00Dec. 1 203 DLK Co. 120-111 900.00

TOTAL 2,400.00

120/502

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Post Transactions to Ledgers

• Ledgers are used to summarize the financial status, including the current balance, of individual accounts.

• The general ledger contains summary-level data for every asset, liability, equity, revenue, and expense account of an organization.

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Post Transactions to Ledgers

• A subsidiary ledger records all the detailed data for any general ledger account that has many individual subaccounts.

• What are some commonly used subsidiary ledgers?

– accounts receivable

– inventory

– accounts payable

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Post Transactions to Ledgers

• What is the general ledger account corresponding to a subsidiary ledger called?

– control account

• A control account contains the total amount for all individual accounts in the subsidiary ledger.

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Post Transactions to Ledgers

Sales Journal Page 5Invoice Account Account Post

Date Number Debited Number Ref. AmountDec. 1 203 DLK Co. 120-111 900.00

TOTAL 2,400.00

120/502

General Ledger Account: Accounts Receivable Account Number: 120 Date Description Post Ref Debit Credit Balance Dec. 1 Sales SJ5 2,400

2,400

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Post Transactions to Ledgers

Sales Journal Page 5Invoice Account Account Post

Date Number Debited Number Ref. AmountDec. 1 203 DLK Co. 120-111 900.00

TOTAL 2,400.00

120/502

General Ledger Account: Credit Sales Account Number: 502 Date Description Post Ref Debit Credit Balance Dec. 1 Sales SJ5 2,400 2,400

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What Is an Audit Trail?

• An audit trail provides a means to check the accuracy and validity of ledger postings.

• Observe that the posting reference for $2,400 credit to the sales account in the general ledger, SJ5, refers back to page 5 of the sales journal.

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What Is The Chart of Accounts?

• The chart of accounts is a list of all general ledger accounts used by an organization.

• It is important that the chart of accounts contains sufficient detail to meet the information needs of the organization.

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Learning Objective 3

Discuss the types of information that can be

provided by an AIS.

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Financial Statements

• The second function of the AIS is to provide management with information useful for decision making.

• The preparation of financial statements consists of a sequence of activities.

• What are these activities?

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Financial Statements

• Prepare a trial balance.

• Make adjusting entries.

• Prepare the adjusted trial balance.

• Produce the income statement.

• Make closing entries.

• Produce the balance sheet.

• Prepare the statement of cash flows.

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Managerial Reports

• The AIS must also be able to provide managers with detailed operational information about the organization’s performance.

• What reports does management need?

– inventory status

– budgets

– performance reports

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Managerial Reports

• What is a budget?

• A budget is the formal expression of goals in financial terms.

• What are some types of budgets?

– cash

– operating

– capital

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Managerial Reports

• What is a performance report?

• A performance report lists the budgeted and actual amounts of revenues and expenses and also shows the variances, or differences, between these two amounts.

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Magic Co. Monthly Performance Report Budget Actual Variance

Sales $32,400 $31,500 ($900)

Cost of Goods 12,000 14,000 (2,000)

Gross Margin $20,400 $17,500 ($2,900)

Other Expenses 9,000 7,000 2,000

Operating Income $11,400 $10,500 ($900)

Managerial Reports

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Learning Objective 4

Describe the basic internal control objectives of an AIS

and explain how they are accomplished.

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Internal Control Considerations

• The third function of an AIS is to provide adequate internal controls to accomplish three basic objectives:

1 Ensure that the information is reliable.

2 Ensure that business activities are performed efficiently.

3 Safeguard organizational assets.

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Internal Control Considerations

• What are two important methods for accomplishing these objectives?

1 Provide for adequate documentation of all business activities.

2 Design the AIS for effective segregation of duties.

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Adequate Documentation

• Documentation allows management to verify that assigned responsibilities were completed correctly.

• What did Ashton encounter while working as an auditor that gave him a firsthand glimpse of the types of problems that can arise from inadequate documentation?

– failure to bill for repair work

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What Is Segregation of Duties?

• Segregation of duties refers to dividing responsibility for different portions of a transaction among several people.

• What functions should be performed by different people?

– authorizing transactions

– recording transactions

– maintaining custody of assets