By Hollander, Denna, Cherrington
PowerPoint slides by: Bruce W. MacLean, Bruce W. MacLean,
Faculty of Management, Faculty of Management, Dalhousie UniversityDalhousie University
Accounting, Information Technology, and Business Solutions, 2nd Edition
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
Bab 7
Proses Akuisisi / Pembayaran
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Objektivitas■ Identifikasi karakteristik-karakteristik dari proses
akuisisi / pembayaran tradisional dan berhubungan dengan aplikasi-aplikasi IT.
■ Menguraikan kritik-kritik dari proses akuisisi / pembayaran tradisional dan arsitektur aplikasi IT.
■ Mengembangkan suatu model REAL dari proses akuisisi / pembayaran. ■ Identifikasi peluang untuk memperbaiki proses
akuisisi / pembayaran dan aplikasi-aplikasi IT.
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Strategi dan Lingkup ■ Untuk menyediakan sumber daya yang diperlukan
organisasi untuk memproses konversi ketika mereka diperlukan. Ini dapat dilakukan dengan beberapa sub-sasaran hasil: :
➤ Pembelian materi dari pemasok-pemasok yang dapat dipercaya. ➤ Beli materi bermutu tinggi, atau sedikitnya materi dari mutu yang diinginkan. ➤ Peroleh materi yang diinginkan harga yang mungkin paling baik.➤ Pembelian hanya meteri yang diberi hak dan berdasarkan legitimasi
perusahaan yang dimaksud➤ Miliki sumber daya yang tersedia dan di dalam kondisi yang bermanfaat
ketika mereka diperlukan oleh perusahaan.➤ Terima hanya materi yang dipesan, dan menerima semua materi berdasrkan
pesanan ➤ Pengendalian materi untuk menerima sehingga tidak hilang, dicuri, atau
rusak. ➤ Bayar penerimaan materi dengan cara yang tepat waktu kepada pihak yang
sesuai.
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Ikhtisari Proses Akuisisi / Pembayaran
■ Request for goods/services (monitor need) event■ Authorize purchase event■ Purchase good/service event■ Receive goods/services event■ Disburse cash event■ Purchase return event
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Initiate purchases
Step 1 - Extract data and print report
Inventory master file
May be done at time of updating
Inventory reorder list
Select supplier &
note on list
Supplier evaulatio
n data display
Supplier reference & history file
Inventory reorder list
Performed by purchasing
department buyers Enter purchase order data
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1
A
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Step 2 - Edit purchase order data & store in file
Exception and error
display
Inventory status report
Listing of purchase orders Printed at
end of day
To inventory managerTo
purchasing manager
Purchase orders
Review and sign
To supplier
Performed by purchasing manager
Supplier master file
Open purchase order file
Purchase transaction data
Step 3 - Update files & print updates
Inventory master file
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1
A
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Initiate supplier
Performed by receiving
clerk
Packing slip
Count & inspect received items;
compare to packing slip
Enter receipt on CRT terminal
Open purchase order file
Edit receipt data & prepare
receiving report
Exception and error
display
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2
B
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Receiving report
To stores & accounts payable
Receipt transaction
Update master files
Inventory master file
Open purchase order file
To supplier
Receiving report file
Supplier history file
Back-order file
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2
B
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
From suppliers Supplier’s invoice Receiving reports
Open purchase order file
Exception and error display
Receiving reportSupplier’s invoice
Approve for
payment
Unpaid voucher
s
Performed by accounts
payable clerk
Verify check & prepare batch total
Enter invoiced amounts & total
Edit entered data
Batch total
Supplier’s invoice
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3
C
D
Receiving report
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Payables data from invoices
Stored until end of day
Update payables & other files & prepare vouchers
Supplier accounts payable master file
Open purchase orders file
Supplier history file
To report preparation procedure
Voucher registry & summary
To cost control or other resource management
department
Disbursement voucher
Display of batch totals
& errors
To accounts payable
departmentTo accounting
clerk
Open vouchers file
General Ledger
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3
D
C
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
From accounts payable procedure
Disbursement vouchers
Prepare batch total
Disbursement vouchers
Batch total
Key-to-disk and edit
Vouchers file
Run 1 - Sort by supplier account
number
A similar report is an output of each
computer run
Disbursement data
A
Exception & summary report
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Supplier history file
Journal voucher transaction file
To general ledger
procedure
Summary of cash
disbursements
To financial management
To cash disbursements
Check number
(with vouchers)
Review and sign
Checks
To suppliers
Vouchers file
Disbursement vouchers
Supplier disbursement payables master file
Run 1 - Update accounts payable file; print checks & other
outputs
Open vouchers file
A
Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4
Sorted disbursement data
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Flowchart Proses Akuisisi/Pembayaran Tradisional Manual AccountsPayableControl
InventoryPurchasing Receiving
GeneralLedger
Dr/Cr to G/L
Post toGeneralLedger
GeneralLedger
F
A= AlphabeticalC= ChronologicalN= Numerical
Review, sign ck,
post
G
ControllerCashier /
PurchaseRequisition
1
2
1
23
4
5
PurchaseOrder
Dr/Cr to G/L
Post toGeneralLedger
GeneralLedger
I
Acct. PayLedger
3
3
H
3
3
H
A
B
BA
C
PurchaseRequisition
2
PreparePurchase
Orders
To vendor
C
P/OBlindCopy
2
PurchaseOrder
3
Goods
Prepare Receiving
Report
1
3
4
2
ReceivingReport
N
C
D
E
C
D
E
ReceivingReport
3
InventoryLedger
UpdateInv.
Records
Vendor’sInvoice
Compare& Post
C
PurchasesJournal
Dr/Cr to G/L
F
G
WhenPaymentIs Due
Purch. OrderReceiv. Report
Vendor’s Invoice
Check
Pull andPrepareCheck
Purch. OrderReceiv. Report
Vendor’s Invoice
Check
To vendor
A
CashDisburs.Journal
Dr/Cr to G/L
I
Prepared with the assistance of Dr. William Hillison, Arthur Andersen Alumni Professor, Florida State University.
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Proses Penggantian Pembayaran Tradisional
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Pengolah Business-
Event(Aturan proses
bisnis danInformasi)
PenyimpananData
BisnisFasilitas
pelaporan
EFT Deposito karyawan Informasi
perjalanan
Persetujuan manajemen
Dampak: 393 penyusutan headcount
$291 juta tabungan (10 tahun) Waktu proses dikurangi
Kendali-kendali yang ditingkatkan Informasi manajemen lebih baik
Peran baru untuk akuntan
IBM’s NEDS (National Employee Disbursement Solution)
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Christopher, Inc. Model REAL
Akuisisi/Pembayaran
Order Goods from Vendor
Order Request
& Review
ReceiveGoods
Disburse Payment
Inventory
InventoryClerk
Vendor
Receiving Clerk
PurchasingClerk
Cashier
WarehouseClerk
Authorizing Agent
Accounts Payable Clerk
CashBank
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The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
SalesOrder
ShippingDocuments
PENJUAL (PERPUTARAN PENDAPATAN
Customer Order
SalesInvoice
Checkor EFT
KONSUMEN (PERPUTARAN PEMBELIAN)
PurchaseOrder
Vendor’sInvoice
ReceivingReport
Checkor EFT
Internal Data Flows Internal Data FlowsExternal Data Flows External Data Flows
Goods
EDI ELECTRONIC DATA FLOWS
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Top MangementPurchasing Personnel
Receiving ClerksAccounting
Treasury and FinanceVendors
Proses Akuisisi/Pembayaran Contoh Informasi Konsumen
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Event Logical Structures: (used to store documentation data about events)PURCHASE REQUEST Purchase Request # , [Inventory Control Clerk Employee #],
[Reviewing Supervisor Employee #], Date, Time, Specialrequests or comments
PURCHASE ORDER Purchase order # , [Vendor #], [Purchasing Clerk Employee #],[Purchase Request #], Date, Time, Shipping instructions,Cancel by date, Location of order (e.g., phone, fax, or mail),Shipping expenses, Sales tax, Order confirmation number
RECEIVE GOODS Receipt # , Vendor's Invoice # , [Employee # of Accountspayable clerk who compares vendor's invoice and receiptinformation], [Purchase Order #], [Receiving Clerk Employee#], [Vendor #], [Warehousing Employee #], Date, Timereceived, Shipping cost, Sales tax, Time transferred toWarehousing
DISBURSE PAYMENT Check # , [Cash account #], [Cashier employee #], [Vendor #],[Accounts Payable Clerk Employee #], Date, Time, Amountdisbursed
REQUEST/INVENTORY [ Purchase Request # ], [ Inventory Item # ], Quantity requested,Product specifications
ORDER/INVENTORY [ Purchase Order # ], [ Inventory Item # ], Quantity ordered,Negotiated Cost each
RECEIVE/INVENTORY [ Receipt # ], [ Vendor's Invoice # ], [ Inventory Item # ], Quantityreceived, Cost each, Condition comments
RECEIVE/PAYMENT [ Receipt # ], [ Vendor's Invoice # ], [ Check # ], Amount appliedto this invoice, purchase discounts applicable, purchasediscounts taken
Christopher, Inc. Acquisition/Payment Process
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Resource Logical Structures: (used to store reference data about resources)INVENTORY Inventory item #, Description, Product specification, Reorder
point, Current Price, Beginning Quantity, Beginning Quantitydate
CASH Cash Account #, [Bank #], Type of account (e.g., checking,savings, CD, etc.), Beginning Balance, Beginning Balance date
INVENTORY/VENDOR [Inventory item #], [Vendor #]
Agent Logical Structures: (used to store reference data about agents)EMPLOYEE Employee #, Name, Street address, City, State, Zip,
Telephone #, Birth date, Marital Status, Job code (e.g.inventory control clerk, purchase request review supervisor,receiving clerk, accounts payable clerk, warehousing clerk,cashier, etc.), Start date, Salary, Comments
VENDOR Vendor #, Name, Street address, City, State, Zip, Telephone#, Contact person, Comments
BANK Bank #, Bank name, Contact person, Bank street address, City,State, Zip, Bank phone #
Christopher, Inc. Acquisition/Payment Process