Chapter 1 - Introduction to Accounting Information Systems (Bab 1 - Pengantar Sistem Informasi Akuntansi)

Accounting Information Systems 8e

Ulric J. Gelinas and Richard Dull

C 2009 South-Western, a part of Cengage Learning

Textbook Themes (Tema buku)

1. Enterprise Resource Planning Systems integrates business process functionality and information from all of an organizations functional areas (marketing and sales, cash receipts, purchasing, cash disbursements, human resources, production and logistics, and business and financial reporting). E-business use of networks to undertake business processes. Internal Control a system of integrated elements that provide reasonable assurance that a business will reach its business process goals.

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Learning Objectives (Tujuan Pembelajaran)

Appreciate the complex, dynamic environment in which accounting is practiced (Menghargai lingkungan yang kompleks dan dinamis di mana akuntansi dipraktekkan). Know the relationship between the AIS and the organizations business processes (Mengetahui hubungan antara SIA dan proses bisnis organisasi). 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 digunakan untuk berbagai jenis keputusan dan di berbagai tingkatan dalam organisasi). 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 for the AIS (Kenali peran akuntan dalam kaitannya dengan lingkungan saat ini untuk SIA).
Understand how to use this textbook effectively to learn AIS (Memahami bagaimana menggunakan buku ini secara efektif untuk belajar AIS).
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Elements in the Study of AIS

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 an organizations financial condition. Implications for both public and private accountants
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Accounting Systems and Subsystems

Accounting Systems and Subsystems

A system is a set of interdependent elements that together accomplish specific objectives. A subsystem is the interrelated parts that have come together, or integrated, as a single system, which we have named System 1.0.
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Information System Model

An information system (IS) or management information system (MIS) is a manmade system that consists of an integrated set of computerbased 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.
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Information System Model

Purpose of AIS
Collect, process and report information related to the financial aspects of business events. Often integrated and indistinguishable from the overall information system. Like the IS, the AIS may be divided into components based on the operational functions supported.
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Comparison of Manual and Automated Systems

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A Logical Model of a Business Process

1. Management hires personnel and establishes the means for accomplishing the work of the organization.

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A Logical Model of a Business Process

2. Management establishes broad marketing objectives and assigns specific sales quotas by which progress toward the long-run objective 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.
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A Logical Model of a Business Process

3. Normal operations begin with the IS receiving a customers order to purchase goods.

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A Logical Model of a Business Process

4. The IS acknowledges the customers purchase order.

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A Logical Model of a Business Process

5. The IS sends a request to the warehouse to ship goods to the customer. This request identifies the goods and their location in the warehouse.
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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.

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A Logical Model of a Business Process

7. The goods are shipped to the customer.

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A Logical Model of a Business Process

8. The shipping department reports to the IS that the goods have been shipped.

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A Logical Model of a Business Process

9. The IS prepares an invoice and sends it to the customer.

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A Logical Model of a Business Process

10. The IS sends management a report comparing actual sales to previously established sales quotas.

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Information Qualities

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Information Qualities Control Matrix

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Management Decision Making

1. Intelligence: 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.

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Management Decision Making

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Strategic Management

Tactical Management Operations Management

Operations and Transaction Processing

Horizontal information flows

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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 through operational 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.
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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
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Accountants Role
Designer application of accounting principles, auditing, information systems, and systems development. User participate in design. Auditor provide audit and assurance services.

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