7/28/2019 ab.az.Ch01-8Ed

1/29

Chapter 1 - Introduction to Accounting

Information Systems (Bab 1 - Pengantar SistemInformasi Akuntansi)

Accounting Information Systems 8e

Ulric J.Gelinas and Richard Dull

C 2009 South-Western, a part of Cengage Learning

7/28/2019 ab.az.Ch01-8Ed

2/29

2

Textbook Themes (Tema buku)

1. Enterprise Resource Planning Systems integrates business

process functionality and information from all of an organizationsfunctional areas (marketing and sales, cash receipts, purchasing,cash disbursements, human resources, production and logistics, andbusiness and financial reporting).

2. E-business use of networks to undertake business processes.

3. Internal Control a system of integrated elements that providereasonable assurance that a business will reach its businessprocess goals.

7/28/2019 ab.az.Ch01-8Ed

3/29

3

Learning Objectives (Tujuan Pembelajaran)

Appreciate the complex, dynamic environment in which accounting ispracticed (Menghargai lingkungan yang kompleks dan dinamis di manaakuntansi dipraktekkan).

Know the relationship between the AIS and the organizations businessprocesses (Mengetahui hubungan antara SIA dan proses bisnisorganisasi).

Know the attributes of information (Tahu atribut informasi). Recognize how information is used for different types of decisions and at

various levels in the organization (Kenali bagaimana informasi digunakanuntuk berbagai jenis keputusan dan di berbagai tingkatan dalamorganisasi).

Recognize how the information system supports the management function(Kenali bagaimana sistem informasi mendukung fungsi manajemen).

Recognize the accountants role in relation to the current environment forthe AIS (Kenali peran akuntan dalam kaitannya dengan lingkungan saat iniuntuk SIA).

Understand how to use this textbook effectively to learn AIS (Memahamibagaimana menggunakan buku ini secara efektif untuk belajar AIS).

7/28/2019 ab.az.Ch01-8Ed

4/29

4

Elements in the Study of AIS

7/28/2019 ab.az.Ch01-8Ed

5/29

5

Sarbanes-Oxley Act of 2002

Section 404 Management must identify, document, and

evaluate significant internal controls.

Auditors must report on managements assertions

regarding internal controls.

Section 409

Requires disclosure to the public on a

rapid and current basis of material changes in anorganizations financial condition.

Implications for both public and private accountants

7/28/2019 ab.az.Ch01-8Ed

6/29

6

Accounting

Systemsand Sub-

systems

7/28/2019 ab.az.Ch01-8Ed

7/29

7

Accounting Systems and

Subsystems A system is a set of interdependent

elements that together accomplish

specific objectives.

A subsystem is the interrelatedparts

that have come together, orintegrated,

as a single system, which we havenamed System 1.0.

7/28/2019 ab.az.Ch01-8Ed

8/29

8

Information System Model

An information system (IS) or management

information system (MIS) is a manmade system

that consists of an integrated set of computer-based and manual components established to

collect, store, and manage data and to provide

output information to users.

The figure on the next slide depicts the functional

components of an information system.

7/28/2019 ab.az.Ch01-8Ed

9/29

9

Information System Model

7/28/2019 ab.az.Ch01-8Ed

10/29

10

Purpose of AIS

Collect, process and report informationrelated to the financial aspects ofbusiness events.

Often integrated and indistinguishablefrom the overall information system.

Like the IS, the AIS may be divided into

components based on the operationalfunctions supported.

7/28/2019 ab.az.Ch01-8Ed

11/29

11

Comparison of Manual and

Automated Systems

7/28/2019 ab.az.Ch01-8Ed

12/29

12

A Logical Model of

a Business Process

1. Management

hires personnel

and establishes

the means for

accomplishing

the work of the

organization.

7/28/2019 ab.az.Ch01-8Ed

13/29

13

A Logical Model of

a Business Process2. Managementestablishes broad

marketing objectives

and assigns specific

sales quotas by

which progress

toward the long-runobjective can be

measured. In

addition,

management designs

the IS procedures for

facilitating

operations, such as

the procedures used

to pick and ship

goods to the

customer.

7/28/2019 ab.az.Ch01-8Ed

14/29

14

A Logical Model of

a Business Process

3.Normal

operations

begin with

the ISreceiving a

customers

order to

purchasegoods.

7/28/2019 ab.az.Ch01-8Ed

15/29

15

A Logical Model of

a Business Process

4. The IS

acknowledgesthe customers

purchase

order.

7/28/2019 ab.az.Ch01-8Ed

16/29

16

A Logical Model of

a Business Process5. The IS

sends a

request to the

warehouse to

ship goods tothe customer.

This request

identifies the

goods andtheir location

in the

warehouse.

7/28/2019 ab.az.Ch01-8Ed

17/29

17

A Logical Model of

a Business Process

6. A document

(i.e., a packing

slip) identifying

the customer

and the goods

is attached to

the goods.

7/28/2019 ab.az.Ch01-8Ed

18/29

18

A Logical Model of

a Business Process

7. The goods

are shippedto the

customer.

7/28/2019 ab.az.Ch01-8Ed

19/29

19

A Logical Model of

a Business Process

8. The

shipping

departmentreports to the

IS that the

goods have

been

shipped.

7/28/2019 ab.az.Ch01-8Ed

20/29

20

A Logical Model of

a Business Process

9. The IS

prepares an

invoice and

sends it tothe

customer.

7/28/2019 ab.az.Ch01-8Ed

21/29

21

A Logical Model of

a Business Process

10. The IS

sends

management

a report

comparing

actual sales to

previously

establishedsales quotas.

7/28/2019 ab.az.Ch01-8Ed

22/29

22

Information Qualities

7/28/2019 ab.az.Ch01-8Ed

23/29

23

Information Qualities

Control Matrix

7/28/2019 ab.az.Ch01-8Ed

24/29

24

Management Decision Making

1. Intel l igence: Searching the

environment for conditions calling for a

decision.

2. Design: Inventing, developing, and

analyzing possible courses of action.

3. Choice: Selecting a course of action.

7/28/2019 ab.az.Ch01-8Ed

25/29

25

Management Decision Making

7/28/2019 ab.az.Ch01-8Ed

26/29

26

Horizontal information flows

StrategicManagement

Tactical

Management

OperationsManagement

Operations and

Transaction Processing

7/28/2019 ab.az.Ch01-8Ed

27/29

27

Management Problem Structure

and Information Requirements Horizontal flows relate to specific business

events, such as one shipment, or to individual

inventory items. The information moves throughoperational units such as sales, the warehouse,

and accounting.

Vertical flows relate to the flow of information

to and from strategic management through

tactical management, operations management,

and operations and transaction processing.

7/28/2019 ab.az.Ch01-8Ed

28/29

28

Management Problem Structure

and Information Requirements

Higher up the pyramid, the less structured the decision Less defined

External orientation

More summarized information

Future oriented

Less frequent Less accurate

Lower down the pyramid, the more structured the decision

More defined

Internal orientation More detailed information

Historical

More frequent

More accurate

7/28/2019 ab.az.Ch01-8Ed

29/29

29

Accountants Role

Designer application of accounting

principles, auditing, information

systems, and systems development.

Userparticipate in design.

Auditorprovide audit and assurance

services.