Kuliah 4 Dokumentasi Relationship between Transaction Cycles Each

Kuliah 4 Dokumentasi

Relationship between Transaction Cycles

Each Cycle has Two Subsystems u u u Expenditure Cycle: time lag between the two due to credit relations with suppliers: • physical component (acquisition of goods) • financial component (cash disbursements to the supplier) Conversion Cycle : • the production system (planning, scheduling, and control of the physical product through the manufacturing process) • the cost accounting system (monitors the flow of cost information related to production) Revenue Cycle: time lag between the two due to credit relations with customers : • physical component (sales order processing) • financial component (cash receipts)

Manual System Accounting Records Source Documents - used to capture and formalize transaction data needed for transaction processing u Product Documents - the result of transaction processing u Turnaround Documents - a product document of one system that becomes a source document for another system u

Manual System Accounting Records u Journals - a record of chronological entry • special journals - specific classes of transactions that occur in high frequency • general journal - nonrecurring, infrequent, and dissimilar transactions u Ledger - a book of financial accounts • general ledger - shows activity for each account listed on the chart of accounts • subsidiary ledger - shows activity by detail for each account type

Ciri-ciri Dokumen u u u u u Ada tajuk, nombor rujukan dll Spesifikasi - satu dokumen utk satu tajuk Persembahan mudah difahami Boleh digunakan oleh org lain Penyelenggaraan yang formal Disimpan secara teratur Mempunyai beberapa salinan Nombor bersiri Warna dan format tak seragam utk tajuk yg berbeza

Flow of Economic Events Into the General Ledger

Audit Trail Source Document Journal Financial Statements General Ledger Journal Financial Statements Source Document Accountants should be able to trace in both directions. Sampling and confirmation are two common techniques.

Example of Tracing an Audit Trail Verifying Accounts Receivable Control Account-General Ledger Accounts Receivable Subsidiary Ledger (sum of all customers’ receivables) Sales Journal Cash Receipts Journal Sales Order Shipping Notice Deposit Slip Remittance Advice

Data Alir u Data Alir • Menekankan aliran data dan apa yang berlaku dalam sistem • Mewakili aliran data secara logik • Digunakan utk merekabentuk sistem baru

Name Logical Data Flow Diagram Symbols Symbol Meaning Terminator Represents sources and destinations of data Process Task or function being done Data store A repository of data Data flow Communication channel

Data Flow Diagram Timekeeping Payroll data Process payroll data Paychecks Payroll details Payroll Data Employees

Data Flow Diagram Expanded Current status Timekeeping Payroll data Employee data Verify payroll data P 1 Data valid Valid payroll data

Data Flow Diagram Expanded Employee data Net pay and deductions Data to process Calculate Paychecks pay P 2 Valid payroll data Employees

Data Flow Diagram Expanded Further Update employee files Current amounts Process payroll journal Details Journal data Net pay and deductions Compute net pay Paychecks Employees

Carta Alir u Carta Alir • Gambarajah atau simbol yg disediakan oleh juruprogram yg mengandungi susunan langkah -langkah yang terlibat dalam penyelesaian masalah, kerja atau tugasan. • Menekankan aliran dokumen, sistem atau program • Mewakili aliran data secara fizikal • Digunakan utk mendokumentasikan sistem sedia ada

Fungsi Carta Alir u u u Memberi gambaran tentang strategi dan bahagian yang berkaitan Alat komunikasi di antara juruprogram, penganalisa dan pengguna. Memberi maklumat tentang prosedur dan aliran data. Dokumentasi Menekankan terhadap langkah-langkah penting

Jenis Carta Alir u Carta Alir Dokumen • Illustrasi aliran dokumen dan maklumat diantara jabatan • Berguna untuk menganalisa prosedur kawalan. u Carta Alir Prosedur • Menerangkan prosedur dan urutan proses dari awal hingga akhir • Asas utk mengesan keberkesanan sistem yang diamalkan • Utk kegunaan juruaudit. u Carta Alir Sistem • • • u Mempamirkan keseluruhan sistem dalam satu muka surat Menunjukkan keseluruhan proses dan jabatan yang terlibat Utk kegunaan jurureka sistem Carta Alir Program • Mewakili logik khas utk melaksanakan proses dalam carta alir sistem. • Berguna utk juruprogram.

Carta Alir Dokumen

Symbol Set for Document Flowcharts Terminal showing source or destination of documents and reports Source document or report Calculated batch total On-page connector Manual operation Off-page connector File for storing source documents and reports Accounting records (journals, registers, logs, ledgers) Description of process or comments Document flowline

Sales Department Credit Department Warehouse Shipping Department Customer Order Prepare Sales Orders Sales Order #1 Order. Sales #1 Order #1 First Stages in Constructing Document Flowchart Showing Areas of Activity

Sales Department Customer Order Prepare Sales Orders Credit Department Shipping Department A Sales Order #1 Sales Order 2 Checks Credit Records Picks Goods Stock Records Sales Order 4 Sales Order 3 Signed Sales Order #1 Customer Order Sales Order #1 Order. Sales #1 Order #1 N Warehouse Sales Order 2 Picks Goods Sales Order 4 Sales Order 3 Signed Sales Order #1 Sales Order 2 Distribute SO and File Customer Sales Order Signed Sales Order 4 Order #1 Sales Order 3 Sales N Order 2 A Customer Finished Document Flowchart Showing Areas of Activity N

Analytic Flowchart Purchasing Approve vendor list Suppliers Select vendors Prepare quotation requests Requests for quotation Quotations

Analytic Flowchart Purchasing Suppliers Quotations Select bid Quotations Prepare purchase order Purchase order

Systems Flowchart Symbols Hard copy Computer process Direct access storage device Terminal input/ output device Process flow Real-time (online) connection Video display device Magnetic tape

Sales Department Customer Computer Operations Department Edit and Credit Check Warehouse Shipping Department Credit Hist File Customer Order Sales Orders Terminal AR File Update Program Inventory First Stages in Constructing System Flowchart Showing Areas of Activity

Sales Department Customer Computer Operations Department Edit and Credit Check Warehouse Customer Order Picks Goods Sales Orders Terminal AR File Update Program Customer Order A Sales Order 1 Credit file Sales Order 1 Shipping Department Stock Records Sales Order 3 Sales Order 2 Picks Goods Sales Order 2 Sales Order 3 Inventory N A Sales Order 3 Sales Order 2 Sales Order 1 Finished System Flowchart Showing All Facts Translated into Visual Symbols Sales Order 1 Customer N

Program Flowcharts… illustrate the logic used in programs Program Flowchart Symbols Logical process Terminal start or end operation Input/output operation Decision Flow of logical process

PROGRAM FLOWCHARTS Program flowcharts illustrate the sequence of logical operations performed by a computer in executing a program. u They also follow an input – process – output pattern. u

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