In Indonesia there are lots of companies engaged in trading activities but unfortunately for the lower middle level many companies still use manual systems in order to implement the business process. Every day there is a lot of transactions that can cause inefficiency in the business process as it takes a long time to obtain the desired information. Therefore, it needs adequate accounting information system, to process of recording transactions that occurred and to produce information quickly and accurately. This accounting information system development begins with a survey of common business processes in retail companies. From the results obtained, the design and development of accounting information that comes with customization features that can be used in many retail companies. This application program can process sales, purchase, sale return, purchase returns, payment of debt, payment of accounts, creation of financial statements, and attached with customization features including selection of inventory method, inventory cost flow, and accounting periods.
All companies both services, trade and manufacturers need to do accounting to know the financial condition of its business. Because of the resulting financial statements will can show the company's financial situation actually, any gain or loss. Problems which will arise if the accounting systems do manually is a lot of timerequired to produce financial statements besides keakurasiannya level is also less. Whereas This financial report was then made as evaluation materials to take financial strategy the next period so that businesses cansurvive and progress. Among the above three types of business, trading business is the kind of company most ubiquitous in Indonesia started from a small level, medium to large. In addition, business processes and accounting systems of businesses trading with each other near the same. Therefore, this study focused on companies engaged in the trade such as shops, mini and supermarkets. Actually has a lot of software (software) sold in the market accounting from both foreign and domestic. But there are some disadvantages of such software, for example:
SISTEM INFORMASI AKUNTANSI
Accounting is a process that consist of three activities, namely the identification, recording, and communicating the economic events in an organization. Definition of accounting information system is to process data and transactions to provide information needed by users to plan, control, and operation of the business. To generate the information needed for decision makers, then the accounting information system must be able to collect the transactions and other data and put it into the computer system, can process and store data for future, and provide information needed by the user in the form of a report produced information that is accurate, precise and reliable.
Accounting Equation
According to the accounting equation, is basically a corporate property rights of other parties in this case including the owner of the company. Instead of using capital from the owners, also use the loan to finance its operations. Because business entity concept requires separation of capital from property owners or corporate property, then the third element of the accounting equation is expressed as follows:
H = property or assets
U = debt or obligation
M = capital owners
In the equation above, the use of debt will add to company property. But property companies are not entirely for the right owner. Therefore, the right side of the equation to separate the debt and capital owners. In other words, the increase does not always reflect the corporate property owners of capital increases.
INVENTORY METHODS
There are two methods of supply:
INVENTORY COST FLOW METHOD
There are three inventory cost flow assumptions listing of merchandise, namely:
1. First-in first-out (FIFO)
SYSTEM DESIGN
Before performing application design, conducted the survey to some good trading business which has been computerized and the manual. The survey results are used as a guide in designing an application that requires general trading company. Customization Features From the survey it designed a few things that need to be customized at the time of initial application, namely:
1. Adding a new company profile that will use this application and all data is saved to the database.
2. Chart of Accounts. Companies can create their own Chart of Accounts as it has been used previously.
Or use the Chart of Accounts company that has been available. Accounts commonly used by commercial companies, large and small, during the operation are as follows:
Data Flow Diagram
To illustrate the flow of data on systems used data flow diagram (DFD). Manufacture DFD started from context diagram to outline describing the process contained in figure. Outer unity or entity involved in trading company system in figure are general there are four, namely: Customers as a party buy merchandise, as the Supplier supply of goods trade, as the Warehouse manage incoming and outgoing goods, and Owners as interested parties to get reports from all the processes that occur in business these. After making context diagram, followed to break into the system description more detail by making DFD level 0 and can be seen in Figure 2. In Figure 2, the system can be divided into three major processes, namely: customization, operations and accounting. Customization processes are processes that happen the first time a system is built. Data stored among other corporate profile, Chart Of Account (account), accounting periods and methods supplies used. All data were later will be needed in the operational process and on accounting process. At this level seems a data storage with the name 'Main Database' which is actually a separate database. Function of the 'Main Database' is to keep pan data on the company name and the name specialized databases used by each firm existing. The process is a process related operations with the main activities that take place in a trading business so that the necessary data by the system is associated with the Customer, Supplier, Warehouse, and owner. The process is a process that runs the accounting accounting cycle in the trading business. Data flow shown from the operational process to process accounting shows that the journalizing activity accounting is done automatically after the penrecords of operational activities. This accounting process later will produce reports and journals financial statements provided to owners.
All companies both services, trade and manufacturers need to do accounting to know the financial condition of its business. Because of the resulting financial statements will can show the company's financial situation actually, any gain or loss. Problems which will arise if the accounting systems do manually is a lot of timerequired to produce financial statements besides keakurasiannya level is also less. Whereas This financial report was then made as evaluation materials to take financial strategy the next period so that businesses cansurvive and progress. Among the above three types of business, trading business is the kind of company most ubiquitous in Indonesia started from a small level, medium to large. In addition, business processes and accounting systems of businesses trading with each other near the same. Therefore, this study focused on companies engaged in the trade such as shops, mini and supermarkets. Actually has a lot of software (software) sold in the market accounting from both foreign and domestic. But there are some disadvantages of such software, for example:
- For software overseas / foreign expensive sold at a price that is not affordable, except that the software uses accounting terms in foreign languages so it will be difficult to understand by the public, especially if that use is a small business entity level. In addition, because of currency differences, the software has a limited number of digits used.
- For software in the country there are several software tools that use less user friendly and less flexible implemented for all commercial businesses at all levels.
SISTEM INFORMASI AKUNTANSI
Accounting is a process that consist of three activities, namely the identification, recording, and communicating the economic events in an organization. Definition of accounting information system is to process data and transactions to provide information needed by users to plan, control, and operation of the business. To generate the information needed for decision makers, then the accounting information system must be able to collect the transactions and other data and put it into the computer system, can process and store data for future, and provide information needed by the user in the form of a report produced information that is accurate, precise and reliable.
Accounting Equation
According to the accounting equation, is basically a corporate property rights of other parties in this case including the owner of the company. Instead of using capital from the owners, also use the loan to finance its operations. Because business entity concept requires separation of capital from property owners or corporate property, then the third element of the accounting equation is expressed as follows:
H = U + M
where: H = property or assets
U = debt or obligation
M = capital owners
In the equation above, the use of debt will add to company property. But property companies are not entirely for the right owner. Therefore, the right side of the equation to separate the debt and capital owners. In other words, the increase does not always reflect the corporate property owners of capital increases.
INVENTORY METHODS
There are two methods of supply:
- Perpetual System
In the perpetual system, all of the increase and decrease in trade goods are recorded in the same way by recording the increase decrease in cash. Inventories at the beginning of period stock on the date indicated. Purchases are recorded by debiting and crediting inventories of cash or business debt. At the date of sale, cost of merchandise sold is recorded by debiting and crediting the cost of sales of merchandise inventory.
- Periodic System
In this method, revenues are recorded only every sale made. There is no verse which was made on the sales journal to record the cost of goods sold. At the end of the period of physical calculations must be performed to determine the cost or the cost of inventory and cost of sales.
INVENTORY COST FLOW METHOD
There are three inventory cost flow assumptions listing of merchandise, namely:
1. First-in first-out (FIFO)
In this method, the first item purchased is considered as the first item is also for sale. Cost of goods trade in the consolidated statement of income is assumed to cost of goods purchased first.2. Last-in first-out (LIFO)
In this method, the last goods purchased are considered as the first item for sale. Cost of goods is the same as the last item purchased.3. Average
In this method, the cost of trade goods of different purchase dates averaged to get a basic price recorded on the income statement.
SYSTEM DESIGN
Before performing application design, conducted the survey to some good trading business which has been computerized and the manual. The survey results are used as a guide in designing an application that requires general trading company. Customization Features From the survey it designed a few things that need to be customized at the time of initial application, namely:
1. Adding a new company profile that will use this application and all data is saved to the database.
2. Chart of Accounts. Companies can create their own Chart of Accounts as it has been used previously.
Or use the Chart of Accounts company that has been available. Accounts commonly used by commercial companies, large and small, during the operation are as follows:
- Trade Inventory Account, used to record the amount of merchandise inventory.
- Purchase Account, used to record all purchases of merchandise.
- Accounts and Returns Purchase Price Reduction, used to record all transactions of the return of merchandise purchased and price reductions on the return of the goods.
- Purchase Discounts account, used to record the transactions of purchase discounts.
- Purchase Freight Expense account, used to record all payment transactions transportation costs of merchandise purchased.
- Sales Account, used to record all sales transactions of merchandise.
- Accounts and Sales Returns Price Reduction, used to record the receipt of merchandise that has been re-sale.
- Sales Discount account, used to record the transactions of trade.
- The use of the available accounts can also be changed during customization process is complete.
The application was developed to provide two kinds of options, namely Perpeptual and Periodic4. Inventory cost flow methods.
The application provides three kinds of options, namely FIFO, LIFO, and Average.5. Accounting periods used.
Applications provides 6 kinds of options, namely 1 month, 2 months, 3 months, 4 months, 6 months and 12 months (one year). Start date accounting period can also be determined by the company.
Data Flow Diagram
To illustrate the flow of data on systems used data flow diagram (DFD). Manufacture DFD started from context diagram to outline describing the process contained in figure. Outer unity or entity involved in trading company system in figure are general there are four, namely: Customers as a party buy merchandise, as the Supplier supply of goods trade, as the Warehouse manage incoming and outgoing goods, and Owners as interested parties to get reports from all the processes that occur in business these. After making context diagram, followed to break into the system description more detail by making DFD level 0 and can be seen in Figure 2. In Figure 2, the system can be divided into three major processes, namely: customization, operations and accounting. Customization processes are processes that happen the first time a system is built. Data stored among other corporate profile, Chart Of Account (account), accounting periods and methods supplies used. All data were later will be needed in the operational process and on accounting process. At this level seems a data storage with the name 'Main Database' which is actually a separate database. Function of the 'Main Database' is to keep pan data on the company name and the name specialized databases used by each firm existing. The process is a process related operations with the main activities that take place in a trading business so that the necessary data by the system is associated with the Customer, Supplier, Warehouse, and owner. The process is a process that runs the accounting accounting cycle in the trading business. Data flow shown from the operational process to process accounting shows that the journalizing activity accounting is done automatically after the penrecords of operational activities. This accounting process later will produce reports and journals financial statements provided to owners.
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