1 Pertemuan 25 Sistem Informasi Akuntans - Pengantar Matakuliah : J0254/Akuntansi Dasar Tahun : 2005 Versi : 01/00
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Pertemuan 25Sistem Informasi Akuntans - Pengantar
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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Piutang Dagang
PIUTANG
Wesel Tagih
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Introduction
• Scott Perry and Susan Gonzalez formed S&S, Inc., to sell home appliances to the public.
• Scott and Susan plan to hold the grand opening of S&S in five weeks.
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Introduction
• What types of important decisions do Scott and Susan have to make?
– how to organize their accounting records
– how to design a set of procedures to ensure that they meet all of their government obligations
– how to price their products
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Introduction
– whether to extend credit, on what terms, and how to accurately track what customers owe and have paid
– how to hire, train, and supervise their employees
– how to keep track of cash flows
– the appropriate product mix and quantities to carry
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Introduction
• This chapter defines an accounting information system (AIS).
• It discusses why AIS is an important topic to study.
• It describes how an AIS adds value to an organization.
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Learning Objectives
1 Explain what an accounting information system (AIS) is.
2 Explain why studying AIS is important.
3 Describe the two basic strategies and the three basic strategic positions a business can adopt.
4 Discuss the role played by the AIS in a company’s value chain and explain how the AIS can add value to a business.
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Learning Objective 1
Explain what an accounting information system (AIS) is.
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What is an AIS?
• A system is a set of two or more interrelated components that interact to achieve a goal.
• Systems are almost always composed of smaller subsystems, each performing a specific function supportive of the larger system.
• An accounting information system (AIS) consists of people, procedures, and information technology.
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What is an AIS?
• What important functions does the AIS perform in an organization?
1 It collects and stores data about activities and transactions.
2 It processes data into information that is useful for making decisions.
3 It provides adequate controls to safeguard the organization’s assets.
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Basic Subsystems in the AIS
1 The expenditure cycle: involves activities of buying and paying for goods or services used by the organization.
2 The production cycle: involves activities converting raw materials and labor into finished goods.
3 The human resources/payroll cycle: involves activities of hiring and paying employees.
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Basic Subsystems in the AIS
4 The revenue cycle: involves activities of selling goods or services and collecting payment for those sales.
5 The financing cycle: involves activities of obtaining necessary funds to run the organization, repay creditors, and distribute profits to investors.
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Basic Subsystems in the AIS
ExpenditureCycle
HumanResources
ProductionCycle
RevenueCycle
FinancingCycle
General Ledger & Reporting System
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Learning Objective 2
Explain why studying
AIS is important.
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Why Study AIS?
• In Statement of Financial Accounting Concepts No.2, The FASB...
– defined accounting as an information system.
– stated that the primary objective of accounting is to provide information useful to decision makers.
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Why Study AIS?
• The Accounting Education Change Commission recommended that the accounting curriculum should emphasize...
– that accounting is an information identification, development, measurement, and communication process, and...
– that the accounting curriculum emphasize:
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Why Study AIS?
– the use of information in decision making.
– the nature, design, use, and implementation of an AIS.
– financial information reporting.
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Why Study AIS?
• Auditors need to understand the systems that are used to produce a company’s financial statements.
• Tax professionals need to understand enough about the client’s AIS to be confident that the information used for tax planning and compliance work is complete and accurate.
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Why Study AIS?
• One of the fastest growing types of consulting services entails the design, selection, and implementation of new AISs.
• A survey conducted by the Institute of Management Accountants (IMA) indicates that work relating to accounting systems was the single most important activity performed by corporate accountants.
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Information Technologyand Corporate Strategy
• The same survey conducted by the Institute of Management Accountants (IMA) also indicates that the second most important job activity of corporate accountants is long-term strategic planning.
• One important aspect of this topic is how to align information technology (IT) with an organization’s strategy.
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Information Technologyand Corporate Strategy
• New developments in IT affect the design of an AIS.
• What basic requirements are needed to evaluate the costs and benefits of new IT developments?
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Information Technologyand Corporate Strategy
• Develop a basic understanding of…
– corporate strategies.
– how IT developments can be used to implement existing organizational strategies.
– how IT developments can be used to create an opportunity to modify existing strategies.
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Information Technologyand Corporate Strategy
• Because an AIS functions within an organization, it should be designed to reflect the values of that organizational culture.
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Factors InfluencingDesign of the AIS
OrganizationalCulture
Strategy
InformationTechnology
AIS
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Learning Objective 3
Describe the two basic strategies and the three
basic strategic positions a business can adopt.
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Strategy and Strategic Positions
Two Basic Strategies
To be a lower-cost producer than competitors
To differentiate products and services fromcompetitors
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Strategy and Strategic Positions
Three Basic Strategic Positions
Variety-based strategic position
Need-based strategic position
Access-based strategic position
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Strategy and Strategic Positions
• What role does the AIS play in helping organizations adopt and maintain a strategic position?
– data collection about each activity
– transforming data into information that can be used by management to coordinate those activities
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Learning Objective 4
Discuss the role played by the AIS in a company’s
value chain and explain how the AIS can add value to a
business.
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The Value Chain
• The ultimate goal of any business is to provide value to its customers.
• A business will be profitable if the value it creates is greater than the cost of producing its products or services.
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The Value Chain
• An organization’s value chain consists of nine interrelated activities that collectively describe everything it does.
• The five primary activities consist of the activities performed in order to create, market, and deliver products and services to customers and also to provide post-sales services and support.
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The Value Chain
Primary Activities
InboundLogistics
OutboundLogistics
Operations
Marketingand Sales
Service
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The Value Chain
• The four support activities in the value chain make it possible for the primary activities to be performed efficiently and effectively.
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The Value Chain
Support Activities
Infrastructure
HumanResources
Technology
Purchasing
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The Value System
• The value chain concept can be extended by recognizing that organizations must interact with suppliers, distributors, and customers.
• An organization’s value chain and the value chains of its suppliers, distributors, and customers collectively form a value system.
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The Value System
DistributionSystem’s
Value Chain
Buyer’sValue Chain
Supplier’sValue Chain
Company’sValue Chain
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How An AIS Can Add ValueTo An Organization
• An AIS adds value...
– by providing accurate and timely information to perform the various value chain activities.
• A well-designed AIS can further improve the efficiency and effectiveness of those activities by…
– improving the quality and reducing the costs of products or services.
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How An AIS Can Add ValueTo An Organization
– improving efficiency.
– improved decision making.
– sharing of knowledge.
• A well-designed AIS can also help an organization profit by improving the efficiency and effectiveness of its value system.
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Information and Decision Making
• What is information?
• The term data refers to any and all of the facts that are collected, stored, and processed by an information system.
• Information is data that has been organized and processed so that it is meaningful.
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Information and Decision Making
Characteristics of Useful Information
Understandable
Verifiable
TimelyRelevant
Reliable
Complete
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Information and Decision Making
• What is decision making?
• Decision making involves the following steps:
1 Identify the problem.
2 Select a method for solving the problem.
3 Collect data needed to execute the decision model.
4 Interpret the outputs of the model.
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Information and Decision Making
5 Evaluate the merits of each alternative.
6 Choose and execute the preferred solution.
• Decisions can be categorized as follows:
– in terms of the degree of structure that exists
– by the scope of the decision
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Decision Structure
• Structured decisions are repetitive, routine, and understood well enough that they can be delegated to lower-level employees in the organization.
• What is an example?
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Decision Structure
• Semistructured decisions are characterized by incomplete rules for making the decision and the need for subjective assessments and judgments to supplement formal data analysis.
• What is an example?
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Decision Structure
• Unstructured decisions are nonrecurring and nonroutine.
• What is an example?
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Decision Scope
• Decisions vary in terms of the scope of their effect.
• Operational control is concerned with the effective and efficient performance of specific tasks.
• Management control is concerned with the effective and efficient use of resources for accomplishing organizational objectives.
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Decision Scope
• Strategic planning is concerned with establishing organizational objectives and policies for accomplishing those objectives.
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What is the Value of Information?
• The value of information is the benefit produced by the information minus the cost of producing it.
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The Future of AIS
• Enterprise resource planning (ERP) systems are a recent development that integrate all aspects of a company’s operations with its traditional AIS.
• The important point underlying ERP systems is the need for and value of cross-functional integration of financial data and other nonfinancial operating data.
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