SISTEM MAKLUMAT PERAKAUNAN AIS

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SISTEM MAKLUMAT PERAKAUNAN (AIS)
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Introduction

• Management Information Systems (MIS) provide
  decision-making and attention-directing
  information, nonfinancial as well as financial,
  to managers. One component of an MIS is an
  accounting information system

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Major types of system in an organization
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Transaction Processing Systems (TPS)

• Basic business systems that serve the operational
  level
• A computerized system that performs and records
  the daily routine transactions necessary to the
  conduct of the business such as sales order
  entry, payroll and employee record keeping.

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Example Payroll TPS
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Example Payroll TPS

• The system keeps track of the money paid to
  employees.
• The master file is composed of discrete pieces of
  information (such as name, address or employee
  number) called data elements.
• Data are keyed into the system, updating the data
  elements.
• The elements on the master file are combined in
  different ways to make up reports of interest to
  management and government agencies and to send
  paychecks to employees.

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Types of TPS system
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ACCOUNTING INFORMATION SYSTEMS

• Accounting Information System which records,
  processes, summarizes and reports the accounting
  events of an organization--it can be broken
  into
• Managerial Accounting Information System which
  produces information intended primarily for
  internal use, e.g. budgets
• Financial Accounting Information System which
  produces Generally Accepted Accounting Principal
  (GAAP)-based financial statements intended for
  internal and external use.

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Financial Accounting Information System

• Major functions of systems
• Budgeting, general ledger, billing, cost
  accounting
• Major application systems
• General ledger, accounts receivable, accounts
  payable, budgeting, funds management systems

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Typical FAIS found in large organization
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A model of a Financial Accounting Information
System
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Financial Accounting Information System

• A financial Accounting Information System
  records, process, summarizes and reports on the
  transactions from four major cycles
• Conversion Cycle
• Expenditure Cycle
• Revenue Cycle
• Financial Cycle
• 
  

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Financial Accounting Information System

• Revenue Cycle. Accounting transactions resulting
  from economic events that produce revenue for the
  accounting entity. The major events occurring in
  the revenue cycle are receiving an order from a
  customer, delivering goods or services to the
  customer, requesting payment from the customer,
  and receiving the payment. In a manufacturing
  firm, the revenue is generated from the outputs
  of the conversion process.

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Financial Accounting Information System

• Expenditure Cycle. Accounting transactions
  caused by the economic events necessary to
  acquire material and overhead for the conversion
  process of the business. The major events
  occurring in the expenditure cycle are
  requesting the items, receiving the items,
  recording the obligations to pay for the items,
  and paying for them. In a manufacturing firm the
  expenditures provide the inputs to the conversion
  cycle.

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Financial Accounting Information System

• Conversion Cycle. Accounting transactions
  recorded when converting purchased inventory into
  salable finished products. This cycle has only
  one main event materials, labor and overhead
  are consumed in the conversion process.

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Financial Accounting Information System

• Financial Cycle. Accounting transactions that
  record the acquisition of capital from owners and
  creditors, the use of that capital to acquire
  productive assets, and the reporting to them on
  how it is used.

Journal Entry System
Property System
Financial Reporting System
Sources of Capital