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glossary & review question bab 4,5,6


BAB 4 GLOSSARY1. batch processing : a form of processing in which batches of transactions are accumulated and processed a group2. block code : characters in a code are grouped together (i.e., blocked) to classify objects into certains group3. chart of accounts : a listing off all asset, liability, revenue, expense, and equity accounts used in an accounting system4. data validation : the process of reviewing transaction details for accuracy and completeness during input.5. decimal code : a code that allows for unlimited expansion to the right of a decimal point in the code6. direct processing : a form of processing in which individual transactions are processed separately7. distribution : the process of extracting and accumulating details from transactional data8. file : an organized collection of data9. general ledger : a ledger that contains and/or summarizes all off the accounts in an accounting system10. group code : a block code in which subclassifications are implemented within each block of the code11. hierarchical code : synonym for group code12. journal : a chronological listing of transactions13. Julian dating : the assignment of sequential numbers to dates14. ledgerless bookkeeping : a form of processing in which source documents are sorted and filed rather than posted to ledgers.15. master file : a collection of summarized data pertaining to transactions16. mnemonic code : a code that is similar to the pronunciation of the object that is coded17. one-write system : a device that both posts a transaction an journalizes it in the same operation18. reference file : contains reference data that are useful in processing transactional data19. register : similar to a journal, but used to record data not directly relating to accounting20. sequential code : consecutive numbers are assigned to objects21. standard journal entries :pro forma entries that are used to document the plan of journalizing recurring transactions22. subsidiary ledger : used to tabulate and centralize information pertaining to a specific account23. table file : a synonym for reference file24. transaction file : a collection of data pertaining to transactions25. transaction processing : the variety of activities an organization must undertake to support day-to-day activities26. writing board : synonym for a one-write system

REVIEW QUESTION 1. How does an organization identify the specific accounts it needs in its chart of accounts ?2. Why are control accounts commonly found in the general ledger of an organization ?3. What functions are served by accounting forms and papers in an organization ?4. What are the uses of standard journal entries ?5. What are the basic objectives of coding systems ?6. Define and give an example of the following types of codes :a. Sequentialb. Blockc. Groupd. Decimal7. What is the major disadvantage of a decimal code ?8. Identify several standardization procedures pertinent to the coding of calendar data9. Distinguish between Julian and Gregorian calendar dating. Which is more advantageous in data processing environments ?10. What is a mnemonic code ?11. Are forms always paper documents ? explain12. Identify several basic considerations in form design13. Identify a fundamental principle of form design that pertains to the features that appear on the form it self14. What are the functions of a form control unit ? why is forms control important in large organizations ?15. Why are records retention requirements an important consideration in system design ?16. Identify several sources that list federal records retention requierements17. What is the major difference between computer batch processing and direct processing of transactions ?18. Describe how a writing board is used to process transactions.19. Why is data validation important when computer are used to process transactions ?

TERJEMAHAN :BAB 4 KAMUS 1. batch processing: bentuk pemrosesan dimana kelompok transaksi diakumulasikan dan diproses kelompok 2. blok kode: karakter dalam kode dikelompokkan bersama-sama (yaitu, "diblokir") untuk mengklasifikasikan benda-benda ke dalam kelompok certains 3. bagan akun: a daftar dari semua aset, kewajiban, pendapatan, beban, dan rekening modal yang digunakan pada sistem akuntansi 4. Validasi data : proses meninjau rincian transaksi untuk akurasi dan kelengkapan selama masukan. 5. kode desimal: kode yang memungkinkan untuk ekspansi terbatas ke kanan titik desimal dalam kode 6. pengolahan langsung: bentuk pemrosesan dimana transaksi individual diproses secara terpisah 7. Distribusi: proses penggalian dan mengumpulkan rincian dari data transaksional 8. file: sebuah koleksi terorganisir data 9. buku besar: buku besar yang berisi dan / atau merangkum semua dari akun dalam sistem akuntansi 10. Kode kelompok: kode blok dimana subklasifikasi diimplementasikan dalam setiap blok dari kode 11. kode hirarkis: sinonim untuk kode kelompok 12. jurnal: daftar kronologis transaksi 13. Julian kencan: penugasan nomor urut untuk tanggal 14. ledgerless pembukuan: bentuk pemrosesan dimana dokumen sumber diurutkan dan diisi dan tidak diposting ke buku besar. 15. Master file: kumpulan data diringkas berkaitan dengan transaksi 16. kode mnemonic: kode yang mirip dengan pengucapan objek yang dikodekan 17. satu-write sistem: perangkat yang sekaligus memposting transaksi yang menjurnal pada satu operasi yang sama 18. referensi file: berisi data referensi yang berguna dalam pengolahan data transaksional 19. register: mirip dengan jurnal, tetapi digunakan untuk merekam data tidak secara langsung berkaitan dengan akuntansi 20. Kode berurutan: nomor berturut-turut ditugaskan ke obyek 21. jurnal standar: pro forma entri yang digunakan untuk mendokumentasikan rancangan penjurnalan transaksi operasional 22. buku besar pembantu: digunakan untuk tabulasi dan semua informasi yang berkaitan dengan account tertentu 23. tabel file: sinonim untuk berkas referensi 24. File transaksi: koleksi data yang berkaitan dengan transaksi 25. Pengolahan transaksi: berbagai kegiatan organisasi harus berusaha untuk mendukung kegiatan sehari-hari 26. menulis papan: sinonim untuk sistem satu-write

REVIEW PERTANYAAN 1. Bagaimana sebuah organisasi mengidentifikasi account tertentu yang dibutuhkan dalam grafik yang akun? 2. Mengapa account control yang biasa ditemukan dalam buku besar dari sebuah organisasi? 3. fungsi Apa dilayani oleh bentuk-bentuk akuntansi dan kertas dalam sebuah organisasi? 4. Apa penggunaan jurnal standar? 5. Apa tujuan dasar dari sistem coding? 6. Tentukan dan memberikan contoh jenis berikut kode: a. sequential b. blok c. Grup d. Decimal 7. Apa kelemahan utama dari kode desimal? 8. Mengidentifikasi beberapa prosedur standarisasi yang berkaitan dengan pengkodean data kalender 9. Bedakan antara Julian dan Gregorian kalender kencan. Mana yang lebih menguntungkan dalam lingkungan pengolahan data? 10. Apa yang dimaksud dengan kode mnemonik? 11. Apakah bentuk selalu dokumen kertas? menjelaskan 12. Mengidentifikasi beberapa pertimbangan dasar dalam bentuk desain 13. Mengidentifikasi prinsip dasar bentuk desain yang berhubungan dengan fitur yang muncul pada formulir itu sendiri 14. Apa fungsi dari unit bentuk kontrol? mengapa bentuk kontrol penting dalam organisasi besar? 15. Mengapa catatan persyaratan retensi merupakan pertimbangan penting dalam desain sistem? 16. Mengidentifikasi beberapa sumber yang daftar catatan federal yang requierements retensi 17. Apa perbedaan utama antara bets komputer pengolahan dan pemrosesan langsung transaksi? 18. Jelaskan bagaimana papan tulis yang digunakan untuk memproses transaksi. 19. Mengapa validasi data penting saat komputer digunakan untuk memproses transaksi?

BAB 5 GLOSSARY1. Accounting system : the methods and records established to identify, assamble, analyze, classify, record, and report the organizations transactions and to maintain accountability for the related assets and liabilities.2. Aging : identification of unprocessed or retained items in files according to their date, usually the transaction date.3. Amount control total : totals of homogeneous amounts for a group of transactions or records, usually dollars or quantities.4. Anticipation : the expectation of a given transaction or event at a particular time5. Application controls : specific to individual applications6. Application controls matrix : a structured form of analysis that utilizes a matrix of application controls7. Approval : the acceptance of a transaction for processing after it is initiated8. Audit committee : subcommittee of the board of directors that is charged will overall responsibility for the organizations financial report.9. Audit trail : financial totas that appear in a general ledger account can be supported by evidence concerning all the individual transactions that comprise that total and vice versa10. Authorization : limits the initiation of a transaction or performance of an activity to selected individuals.11. Batch control : any type of control total or count applied to a specific number of transaction documents or to the transaction documents that arrive within a specific period of time.12. Batch control log : synonym for control register13. Batch control ticket : synonym for transmittal document14. Batch sequence : synonym for batch serial numbers15. Batch serial numbers : batches of transaction documents are numbered consecutively and accounted16. Batch totals : synonym for batch control17. Cancelation : identification of transaction documents in order to prevent their further or repeate use after they have performed their function18. Clearing account : an amount that result from the processing of independent items of equivalent value. Net control value should equal zero.19. Collusion : agreement or conspiracy among two or more people to commit fraud20. Control environment : the collective effect of various factors on establishing, enhancing, or mitigating the effectiveness of specific poli

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