Sales Accounting Information System Planning Function
The Following Is The Function of Sales Accounting Information System Planning.
Cash Function
This function is responsible for receiving cash from buyers.
Warehouse Function
The function of the warehouse is to provide goods needed by customers in accordance with those listed in the copy of the sales invoice received from the sales function.
Accounting Function
This function is responsible for recording sales transactions and cash receipts and making sales reports.
Delivery function
The function of delivery is to deliver goods in quantity, quality, and specifications in accordance with those contained in the copy of the sales invoice received from the sales function.
Understanding of the Accounting System
Accounting Information System Components
Accounting information systems consist of elements or components that interact with one another and form a unity in an information system building structure to achieve its goals. The information system building consists of 6 blocks called information system building blocks (Cushing, translated Ruhiyat Kosasih.1983) as follows:
Input Block
Input is data that is entered into the information system. Input problems include methods and media (generally source documents, source documents) to capture data to be entered into the system.
Block Model Process (Process Block)
This block model consists of a combination of procedures, logic and mathematical models that will manipulate data. The data is stored in the data bank in a certain way to produce the desired output.
Output Block
The results of the information system are outputs or outputs that are quality information or reports that are useful for the management level and all users of the information.
Technology Block
Technology is a "tool-box" in an information system. Technology is useful for receiving input, running models, storing and accessing data, generating and sending outputs and helping control the overall system.
Database Block
Collection of data related or related in an integrated manner with each other, stored in the computer hardware and used software to manipulate it is a database. The data in the database need to be stored for the purpose of providing further information.
Data in the database needs to be organized, in order to produce quality information. Database organization that is also useful for efficient storage capacity. The database is accessed or manipulated / processed using a package software called DBMS (Database Management Systems)
Control Block
Controls need to be applied in the system so that the information system can run as it should. Many things can damage the information system, such as the wrong process occurs, wrong formula, input data is entered incorrectly or misused, the system has not been tested, the system is not as needed, frauds occur, failures of the system itself, errors errors, inefficiencies, sabotage, natural disasters, fire / fire, water, temperature, and so on.
So that risks that can damage the system can be prevented or if it can already be overcome immediately, it is necessary to design and implement some internal controls to ensure that everything is working as it should.
Main Accounting System
From the definition of the accounting system, the main accounting system is composed as follows:
Form is a document used to record the transaction. Forms are often referred to as documents, because with this form events that occur in organizations are recorded (documented) on a piece of paper.
The journal is the first accounting record used to record, classify, and summarize financial data and other data.
Ledgers are accounts that are used to summarize financial data that has been previously recorded in a journal.
Ledgers are auxiliary accounts detailing financial data contained in certain accounts in the general ledger.
The report is the final result of the accounting process is a financial statement that can be in the form of a balance sheet, income statement, statement of changes in retained earnings, statement of cost of production, marketing cost report, cost of goods sold, general list of accounts receivable, list of debts to be paid, list of balances inventory that is slow in sales.
General Purpose Accounting System Development
The general objectives of developing an accounting system are as follows:
to provide information for the management of new business activities
to improve the information generated by the existing system, both regarding the quality, accuracy of presentation, and the structure of the information
to improve accounting controls and internal checks, namely to improve the level of reliability of accounting information and to provide a complete record of the liability and protection of company assets.
to reduce the clerical costs of administering accounting records.
Relationship of accounting systems with management information systems
The company's management runs the company's business using an information system called a management information system. To market the products and services produced by the company, management uses a marketing information system.