chapter 12 the accounting information system management information systems 7/e raymond mcleod, jr....
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Chapter 12Chapter 12The Accounting The Accounting
Information SystemInformation System
MANAGEMENT INFORMATION SYSTEMS 7/ERaymond McLeod, Jr.
Copyright 1998 Prentice Hall, Inc.
What is Data Processing?What is Data Processing?
Manipulation or transformation of symbols Manipulation or transformation of symbols for the purpose of increasing their for the purpose of increasing their usefulness.usefulness.
We will use the same general model format We will use the same general model format for all 5 computer-based information for all 5 computer-based information systems subsystems.systems subsystems.
Data processing and transaction processing Data processing and transaction processing are often used interchangeably.are often used interchangeably.
EnvironmentEnvironmentA Model of an Accounting Information A Model of an Accounting Information
SystemSystem
InformationInformation
DataData
ManagementManagement
DataDataprocessingprocessing
softwaresoftware
TransformTransform
AccountingAccountingInformationInformationSystemSystem
DatabasDatabasee
OutputOutputphysicalphysical
resourcesresources
InputInputphysicalphysical
resourcesresources
EnvironmentEnvironment
Key Points:Key Points:
1.1. Gathers only data relating to the firm’s Gathers only data relating to the firm’s activitiesactivities
2.2. Makes information available toMakes information available toA.A. ManagementManagement
B.B. EnvironmentEnvironment
Data Processing TasksData Processing Tasks
1. Gather data1. Gather data– Each transaction is documentedEach transaction is documented– What happened?What happened?– When did it happen?When did it happen?– How much (volume, value)?How much (volume, value)?– Transactions describeTransactions describe
2.2. Manipulate data Manipulate data – Classify (use codes)Classify (use codes)– SortSort– CalculateCalculate– SummarizeSummarize
Data Processing Tasks [continued]Data Processing Tasks [continued]
3. Store data 3. Store data – Describes each transactionDescribes each transaction– Represents most of the databaseRepresents most of the database
Data Processing Tasks -- Step 3Data Processing Tasks -- Step 3
4. Document preparation4. Document preparation– By an actionBy an action– By a time scheduleBy a time schedule
Data Processing Tasks -- Step 4Data Processing Tasks -- Step 4
Characteristics of the AISCharacteristics of the AIS
Performs necessary tasksPerforms necessary tasks Standard proceduresStandard procedures Detailed dataDetailed data Historical focusHistorical focus Provides minimal problem-solving Provides minimal problem-solving
informationinformation
Sample AISSample AISThe Distribution SystemThe Distribution System
UsersUsers– Manufacturers Manufacturers – Wholesalers Wholesalers – RetailersRetailers
Note data flows, data stores, and processesNote data flows, data stores, and processes
CustomersCustomers
ManagementManagement
Distributionsystem
SuppliersSuppliers
MaterialsMaterialsstockroomstockroom
Sales ordersSales orders
RejectedRejectedsalessalesorderordernoticesnotices
InvoicesInvoices
StatementsStatements
Payments by customersPayments by customers
CommitmentsCommitments
Purchases ordersPurchases orders
ShipmentsShipments
Supplier invoicesSupplier invoices
Supplier statementsSupplier statements
Payments to suppliersPayments to suppliers
StockStock
Other reportsOther reports
Budget Budget reportsreports
BalanceBalancesheetsheet
Income Income statementstatement
A Context Diagram of the A Context Diagram of the Distribution SystemDistribution System
CustomersCustomersSales OrdersSales Orders
Rejected sales order noticesRejected sales order notices
InvoicesInvoices
StatementsStatements
Payments by customersPayments by customers
Receivables ledger dataReceivables ledger data
1. Fill
Orders
Inventory ledger dataInventory ledger data
Payables ledger dataPayables ledger data
Other reportsOther reports
Budget reportsBudget reports
BalanceBalancesheetsheet
IncomeIncomestatementstatement
ManagementManagement
ReceivedReceived itemsitems
Purchasing dataPurchasing data CommitmentsCommitments
Purchase OrdersPurchase Orders 2.Order
replenish-mentstock
ShipmentsShipments
Supplier invoicesSupplier invoices
Supplier statementsSupplier statements
Payments to suppliersPayments to suppliers
SuppliersSuppliers
StockMaterialsMaterialsstockroomstockroom
A Figure 0 Diagram of the A Figure 0 Diagram of the Distribution SystemDistribution System
3.Maintaingeneralledger
Customers
1.31.3BillingBilling
1.11.1OrderOrderEntryEntry
1.41.4AccountsAccountsreceivablereceivable
1.21.2InventoryInventory
Sales ordersSales orders
Rejected sales Rejected sales order noticesorder notices
Accepted ordersAccepted orders
Filled itemsFilled items
Purchasing dataPurchasing data
ReceivedReceived itemsitems
InventoryInventoryledger dataledger data
Receivables ledger dataReceivables ledger data
Billed ordersBilled orders
Sta
tem
ents
Sta
tem
ents
InvoicesInvoices
CompletedCompleted ordersorders
P
aym
ents
b
y cu
sto
me
rsP
aym
ents
b
y cu
sto
me
rs
3 3 2
2
A Figure 1 Diagram of A Figure 1 Diagram of the the Systems That Fill Systems That Fill Customer Customer Orders Orders
Purchasing dataPurchasing data
CommitmentsCommitments
SuppliersSuppliers
Payments to suppliersPayments to suppliers
Supplier statementsSupplier statements
Supplier invoicesSupplier invoices
Payable Payable ledger dataledger data
MaterialsMaterialsstockroomstockroom
StockStock
Incurred obligationsIncurred obligations
2.2Receiving
Issued purchaseIssued purchaseorder dataorder dataFilledFilled
purchasepurchaseordersorders
ShipmentsShipments
Received itemsReceived items
Purchase ordersPurchase orders
ReceivedReceivedpurchasespurchases
2.1Purchasing
2.3 Accounts payable
A Figure 2 Diagram of the Systems That Order Replenishment StockA Figure 2 Diagram of the Systems That Order Replenishment Stock
11
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3.1Update general ledger
Receivables ledger dataReceivables ledger data
Inventory ledger dataInventory ledger data
Payables ledger dataPayables ledger data
General ledger recordsGeneral ledger records
Updated general ledger recordsUpdated general ledger records
GeneralGeneralledgerledger
Management report dataManagement report data
3.2Prepare
management
reports
Other reportsOther reports
Budget reportsBudget reports
Balance sheetBalance sheet
Income statementIncome statement ManagementManagement
A Figure 3 Diagram of the Systems That A Figure 3 Diagram of the Systems That Perform General Ledger ProcessesPerform General Ledger Processes
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22
Fill Customer OrdersFill Customer Orders
Order entryOrder entry– Sales order formSales order form
InventoryInventory– Process salesProcess sales– Process receiptsProcess receipts– Feed general ledgerFeed general ledger
CustomersCustomersSales ordersSales orders Edit rejectsEdit rejects
Sales Sales orderorder edit edit ejectsejects
Sales Sales orderorder edit edit ejectsejects
1.1.1Edit order
data
RejectedRejectedsales ordersales order
noticesnotices
Edited Edited ordersorders
CustomerCustomer credit filecredit file
CustomerCustomer credit filecredit file
Credit dataCredit data
1.1.21.1.2ComputerComputer
creditcredit checkcheck
1.1.21.1.2ComputerComputer
creditcredit checkcheck
Edited and checked ordersEdited and checked orders
Credit RejectsCredit Rejects
Sales Sales orderordercredit credit rejectsrejects
AcceptedAccepted ordersorders
1.1.3 Log inorders
Order dataOrder data
Completed ordersCompleted orders1.1.4Mark filledorders
Date filedDate filedOrder logOrder log
A Figure 1.1 Diagram of the Order Entry SystemA Figure 1.1 Diagram of the Order Entry System
1.21.2
1.31.3
BackorderBackorderfilefile
BackorderBackorderfilefile
1.2.1Check
the balanceon hand
1.2.1Check
the balanceon hand
1.2.2Check
thereorderpoint
1.2.2Check
thereorderpoint
1.2.3Add
receiveditems
1.2.3Add
receiveditems
1.2.4Providegeneralledgerdata
1.2.4Providegeneralledgerdata
Item Item recordsrecords
BackorderBackorderrecordsrecords InventoryInventory
filefile
InventoryInventoryfilefileItemsItems
availableavailable
Updated Updated itemitem
recordsrecords
Filled Filled itemsitems
Purchasing dataPurchasing data
InventoryInventoryfile additionsfile additions
InventoryInventoryrecordsrecords
Received Received itemsitems
InventoryInventoryledger ledger datadata
A Figure 1.2 Diagram of the Inventory SystemA Figure 1.2 Diagram of the Inventory System1.11.1
1.31.3 22
33
22
AcceptedAcceptedordersorders
BillingBilling
InvoiceInvoice– Note:Note:
» 1. Customer data1. Customer data
» 2. Item data2. Item data
CustomersCustomersCustomersCustomers
1.3.1Obtain
customerdata
CustomerCustomerfilefile
1.3.2Prepareinvoices
FilledFilleditemsitems
Customer dataCustomer data
Invoice Invoice datadata
Billed ordersBilled ordersInvoicesInvoices
CompletedCompletedordersorders
A Figure 1.3 Diagram of the A Figure 1.3 Diagram of the Billing SystemBilling System
1.21.2
1.11.1
1.41.4
Accounts ReceivableAccounts Receivable
Four separate triggersFour separate triggers– Today's salesToday's sales– Today's paymentsToday's payments– Time to send statementsTime to send statements– Need to provide general ledger dataNeed to provide general ledger data
Billed ordersBilled orders
AccountsAccountsreceivable receivable
filefile
AccountsAccountsreceivable receivable
filefile
ReceivablesReceivablesledger dataledger data
ReceivablesReceivablesrecordsrecordsto deleteto delete
New receivablesNew receivables Receivables recordsReceivables records
1.4.3Prepare
statements
CustomersCustomers
Payments by Payments by customerscustomers
PaidPaidreceivablesreceivables
filefile
PaidPaidreceivablesreceivablesrecordsrecords
Statement recordsStatement records
StatementsStatements
A Figure 1.4 Diagram of the A Figure 1.4 Diagram of the Accounts Receivable Accounts Receivable
SystemSystem1.4.1Add new
receivables
1.4.4Providegeneral
ledger data
1.4.2Delete paidreceivables
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1.31.3
Order Replenishment Order Replenishment StockStock
PurchasingPurchasing– Emerging technologiesEmerging technologies
» EDIEDI
» ISDNISDN
– Purchase orderPurchase order
SupplierSupplier filefile
SupplierSupplier filefile
Outstanding Outstanding purchasepurchase order filesorder files
Outstanding Outstanding purchasepurchase order filesorder files
2.1.1 Select
suppliers
Purchasing dataPurchasing data Past performance dataPast performance data
InventoryInventoryand supplier dataand supplier data
Purchase order Purchase order datadata
2.1.2Obtain verbalcommitments
SuppliersSuppliers2.1.3Prepare
purchaseorders
2.1.4Close outpurchase
orders
CommitmentsCommitments
Purchase OrdersPurchase Orders
Issued purchaseIssued purchaseorder dataorder data
IncurredIncurredObligationsObligations
PurchasePurchaseorder recordsorder records
Filled purchase OrdersFilled purchase Orders
Purchase recordsPurchase recordsto close outto close out
A Figure 2.1 Diagram of the Purchasing SystemA Figure 2.1 Diagram of the Purchasing System
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2.22.2
2.22.2
2.32.3
Purchase Purchase Order Order
history filehistory file
Purchase Purchase Order Order
history filehistory fileRemoved purchaseRemoved purchaseorder recordsorder records
A Figure 2.2 Diagram of the Receiving SystemA Figure 2.2 Diagram of the Receiving System
SuppliersSuppliersPurchasedPurchaseditems fileitems file
PurchasedPurchaseditems fileitems file
2.2.1processreceipts
MaterialsMaterialsstockroomstockroom
2.2.1Notifyother
systems
2.12.1
2.12.1
2.32.3
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PurchasedPurchaseditem dataitem data
IssuedIssuedpurchasepurchaseorderorderdatadata
ShipmentsShipments
StocksStocks
ReceiptReceiptinformationinformation
Received itemsReceived items
Filled purchase ordersFilled purchase orders
Received purchasesReceived purchases
Accounts PayableAccounts Payable
The firm pays suppliers when:The firm pays suppliers when: 1.1. Stock was ordered (P.O. file copy)Stock was ordered (P.O. file copy) 2.2. Stock was received (Received Stock was received (Received
purchases purchases
file)file) 3.3. InvoiceInvoice
Paid Payables RecordsPaid Payables Records
Paid Supplier Paid Supplier
DataData
AccountsAccountspayablepayable
filefile
AccountsAccountspayablepayable
filefile
ReceivedReceivedpurchasespurchases
filefile
ReceivedReceivedpurchasespurchases
filefile
Paid Paid payablespayables
filefile
Paid Paid payablespayables
filefile
SuppliersSuppliersSuppliersSuppliers
Invoice andInvoice andstatementstatement
filefile
Invoice andInvoice andstatementstatement
filefile
ReceivedReceivedPurchasesPurchases
IncurredIncurredObligationsObligations
New PayablesNew Payablesdatadata
PayablesPayablesRecordsRecords Payables LedgerPayables Ledger
DataData
ReceiptReceiptDataData
Payments to SuppliersPayments to Suppliers
Supplier InvoicesSupplier Invoices
Invoice DataInvoice Data
PayablesPayablesRecords toRecords todeletedelete
A Figure 2.3 Diagram of the Accounts Payable A Figure 2.3 Diagram of the Accounts Payable SystemSystem
PaymentPaymentdatadata
Supplier Supplier statementsstatements
2.3.4Providegeneral ledgerdata
2.3.3Delete paidpayables
2.3.1Set up
supplierpayablesrecords
2.3.2Make
supplierpayments
2.12.1
2.22.2
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The AIS is the first The AIS is the first information-oriented CBIS information-oriented CBIS
subsystem subsystem to implementto implement
MISMIS Depends on a good AIS Depends on a good AIS DSSDSS Depends on a good AIS Depends on a good AIS ES ES Depends on a good AISDepends on a good AIS