accounting information system for electric cooperatives
TRANSCRIPT
Overall System Diagram
Accounting
Information
System
Accounts Payable
Disbursements
General Journal
Materials
Sales
Cash Receipts
Payroll
Inventory
Accounting System
The Center of all Financially Quantifiable Operations
Process Automation and Integration Report Processing SL Inquiries
Utilities
Chart of Accounts Vendor/Supplier Inventory Items Default Accounts Check Configuration Check Issuance Check Writer System Security
User Groups User Management
Registers and Summaries
AP Register Check Register Journal Register Material Register Sales Register Cash Receipts Register PRV Summary Canvass Summary PO Summary Receiving Report Summary
Why Use JAVA?
Open Source Programming Language No need for Licensing Updates were available
Platform Independent Write Once, Run Anywhere(WORA) Portable
Wide Usage Server (Web), Workstations, Mobile
Why Use MySQL?
Open Source No or minimal licensing cost
Widely Used Runs on more than 20 platforms Continuously being improved Supports back-up
Purchase Requisition
Create PRVEmployee/User
CheckGeneral Manager
Post PRVGeneral Manager /
Authorized User
Send for Approval
Employee/User
If Approv
ed
Return PRVGeneral Manager
N
Y
Canvass
View Approved PRV
Purchasing Officer
Create Canvass Form
Purchasing Officer
Send to Suppliers
Purchasing Officer
Collect Canvass Forms
Purchasing Officer
Purchase Order
View Collected Canvass Forms
Purchasing Officer
Create Purchase
Order (PO)Purchasing Officer
Send for Approval
Purchasing Officer
If Approv
ed
Check Purchase
Order (PO)General Manager
Post Purchase Order (PO)
General Manager / Authorized User
Return Purchase
Order (PO)General Manager
N
Y
Receiving
View Suppliers With Purchaser
OrdersWarehouseman
Check Delivered
ItemsWarehouseman
Create Receiving
Report (RR)Warehouseman
Post Receiving
Report (RR)Warehouseman
Accounts Payable
View Posted Receiving Reports
AP Clerk
If with RR
Encode Purchased
ItemsAP Clerk
Create Accounts Payable
Voucher (APV)AP Clerk
Send APV for Checking
AP Clerk
Check APVAccountant
If Corre
ct
Send APV for Recommenda
tionAccountant
Return APV to AP ClerkAccountant
APV
N
Y
N
Y
Accounts Payable (cont’d)
Check APVFinance Manager
If Corre
ct
Send APV for Approval
Finance Manager
If Approv
ed
Post APVGeneral Manger / Authorized User
Check APVGeneral Manager
Return APV to AccountantFinance Manager
Return APV to Finance Manger
General Manager
APV
N
Y
N
Y
Disbursements (Check Voucher)
View Posted APV
CV Clerk
If with APV
Encode CV ItemsCV Clerk
Create Check Voucher (CV)
CV Clerk
Send CV for Checking
CV Clerk
Check CVAccountant
If Corre
ct
Send CV for Recommenda
tionAccountant
Return CV to CV ClerkAccountant
CV
N
Y
N
Y
Disbursements (cont’d)
Check CVFinance Manager
If Corre
ct
Send CV for Approval
Finance Manager
If Approv
ed
Post CVGeneral Manger / Authorized User
Check CVGeneral Manager
Return CV to AccountantFinance Manager
Return CV to Finance Manger
General Manager
CV
N
Y
N
Y
General Journal
Create Journal Voucher (JV)
JV Clerk
Send JV for Checking
JV Clerk
Check JVAccountant
If Corre
ct
Send JV for Recommenda
tionAccountant
Return JV to JV ClerkAccountant
If Corre
ct
Return JV to AccountantFinance Manager
JV
Check JVFinance Manager
N
Y
N
Y
General Journal (cont’d)
Send JV for Approval
Finance Manager
JV If Approv
ed
Post JVGeneral Manger / Authorized User
Check JVGeneral Manager
Return JV to Finance Manger
General Manager
N
Y
Materials
Create Material
Voucher (MV)MV Clerk
Send MV for Checking
MV Clerk
Check MVAccountant
If Corre
ct
Send MV for Recommenda
tionAccountant
Return MV to MV ClerkAccountant
If Corre
ct
Return MV to AccountantFinance Manager
MV
Check MVFinance Manager
N
Y
N
Y
Materials (cont’d)
Send MV for Approval
Finance Manager
MV If Approv
ed
Post MVGeneral Manger / Authorized User
Check MVGeneral Manager
Return MV to Finance Manger
General Manager
N
Y
Sales
Create Sales Entries (SE)
Billing Head
Send SE for CheckingBilling Head
Check SEAccountant
If Corre
ct
Send SE for Recommenda
tionAccountant
Return SE to Billing Head
Accountant
If Corre
ct
Return SE to AccountantFinance Manager
Check SEFinance Manager
SE
N
Y
N
Y
Sales (cont’d)
Send SE for Approval
Finance Manager
SE If Approv
ed
Post SEGeneral Manger / Authorized User
Check SEGeneral Manager
Return SE to Finance Manger
General Manager
N
Y
Cash Receipts
Create CRR Entries (CRRE)
Cashier
Send CRRE for Checking
Cashier
Check CRREAccountant
If Corre
ct
Send CRRE for
Recommendation
Accountant
Return CRRE to Cashier
Accountant
If Corre
ct
Return CRRE to Accountant
Finance Manager
Check CRREFinance Manager
CRR
N
Y
N
Y
Cash Receipts (cont’d)
Send CRREE for ApprovalFinance Manager
CRR
If Approv
ed
Post CRREGeneral Manger / Authorized User
Check CRREEGeneral Manager
Return CRRE to Finance
MangerGeneral Manager
N
Y
Data
GL = SL Default Accounts Setting Taxation Functions
Customized based on Coop requirements General Ledger is linked to Subsidiary
Ledger Future Developments
Paperless Processing