Mohon bantuannya, ada hal yang ingin saya tanyakan..
jika perusahaan mengalami kebakaran dan semua data2 hancur hanya catatan kas bulanan yang dapat di selamatkan. apakah data2 itu dapat dijadikan data untuk menghitung taksiran biaya penggantian ?
dan metode apa yang dapat digunakan untuk memberikan estimasi jika tidak ada data yang dapat di selamatkan sama skali ?

kedua, jika orang yang berwenang (manager) untuk tanda tangan cek mengalami kecelakaan dan tidak bisa tanda tangan cek,( sedangkan byk yg harus ditanda tangani ), kebijakan atau prosedur apa yang harus di ambil perusahaan ?

Terima kasih,
Vimala

A sound general ledger system has the following broad objectives:
1. To record all accounting transactions promptly and accurately.
2. To post these transactions to the proper accounts.
3. To maintain an equality of debit and credit balances among the accounts.
4. To accomodate needed adjusting journal entries.
5. To generate reliable and timely financial reports pertaining to each accounting period.

MANUAL TRANSACTION PROCESSING SYSTEMS
Transaction data flow into journals from source documents. Data from source documents involving high-volume transactions, such as sales and cash disbursements, may be entered into special journals; all other transactions are entered into the general journal. Columns in the journals are summed to generate batch totals. Data from the source document may also be posted to subsidiary ledgers. Total accumulated from the posting to subsidiary ledgers are posted to the general ledger, after being compared with the pre-computed batch totals. The financial statements are then manually prepared from the general ledger.
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CHARTS OF ACCOUNTS
A chart of accounts is a coded listing of the accounts assets, equities, revenues, and expenses pertaining to a firm. In addition to the account code, each listing in a sound chart of accounts describes the contents of an account, including the specific transactions that affect its balance. The composition of the chart of accounts is determined mainly by the information needs of external and internal users. These needs are reflected through the financial statements and other financial reports that must be designed first.

CODING THE CHART OF ACCOUNTS
1. Black account codes the coding system used to form the board framework within a chart of accounts. A block account code designates range of sequenced numbers representing significant account classifications. An advantage of block account codes is that new accounts or subdivisions of current accounts can be inserted.
2. Group account codes a group coding system can provide added meaning to individual account codes. Moreover, the meaning can be ordered hierarchically in a descending manner. General ledger account codes can be combined with other transaction.

DATA INPUT
These major types are subdivided as follows:
1. Routine external transactions, for example credit sale.
2. Routine internal transactions, for example the transfer of raw materials inventory to work-in-process inventory.
3. Non-routine transactions, for example the debit to fixed assets to reflect the exchange of a truck for capital stock
4. adjusting entries
5. Reversing entries
6. Closing entries

FORMS OF INPUT
Journal voucher is the primary source document to the general ledger system. This input form abstracts pertinent details to support postings to the general ledger.

DATA PROCESSING
1. Daily processing of transaction data
2. End of period processing of adjusting journal entries

INFORMATION OUTPUT
1. General ledger analyses
Two analyses that are generated as control devices are the general journal listing and the general ledger change report.
2. Financial statement
The most important financial statements are the balance sheet, income statement, and statement of cash flows.
3. Managerial statement
Two catagories of managerial analyses and reports are those based on general ledger accounts and those focused on responsibility centers.

The internal controls include organizational segregation, adequate documentation, reconciliations involving general ledger account balance, prenumbered journal vouchers, access controls, programmed edit checks, and accounting oriented listings and change reports.

FORMS OF DATA INPUT
1. Customer order
2. Bill of materials
3. Operations list/Routing slip
4. Production schedule
5. Production order
6. Materials issue slip/Materials requisition
7. Labor job-time ticket
8. Move ticket/traveler
9. Inspection report(s)

DATA PROCESSING
The conversion cycle encompasses three major processing steps:
1. Production planning
2. Production operations
3. Accounting for production costs

BENEFIT OF COMPUTER INTEGRATED SYSTEMS-I
1. Greater flexibility in meeting the changing needs of customers
2. Savings in the material inventory investment
3. Increased quality in products
4. Optimal scheduling of production, with dynamic adjustments as conditions change or new orders are received
5. Shorter production cycle times
6. Improved productivity of employees and hence reduced labor costs
7. Continuous monitoring of production operations, with immediate feedback of control problems as they arise
8. Savings in paperwork costs, since most interactions are performed via computer and records are stored electronically
9. Better utilization of all production facilities
10. Greater accessibility of information, including the ability to provide ad hoc reports for planning and control

OBJECTIVES OF THE CYCLE
1) To ensure that the status, pay rates of salaries, and pay deductions of employees are authorized
2) To pay for actual services rendered
3) To record, classify, distribute, and report employee-related costs promptly and accurately.

SOURCE DOCUMENTS OF DATA INPUT
1.Personnel Action Form
2.Time and/or Attendance Form
3.Job-Time Ticket
4.Paycheck

DATA PROCESSING
1.Establishment of pay status
2. Measurement of the services rendered
3. Preparation of the paychecks
4. Issuance and distribution of paychecks
5. Distribution of the labor costs
6.Preparation of the required reports

INTERNAL CONTROLS
1) Prepare pre-numbered and well-designed documents relating to payroll payables and cash disbursements
2) Validate data on time records as they are entered for processing by means of edit checks
3) Validate the results of data processingby means of edit checks
4) Correct errors detected during data entry
5) Issue personnel actions promptly on the basis of valid authorizations
6) Reconcile the hours reflected on job-time tickets with the hours shown on the
7) Pre-compute batch control totals on hours worked and on net pay amounts
draw paychecks on separate payroll-imprest bank account
9) Retain voided paychecks in order to account for all paycheck numbers
10) Trace unclaimed paychecks back to the time records and employee payroll master file in order to verify that they belong to actual current employees
11) Review a preliminary payroll register before the paychecks are printed in order to determine that all errors have been corrected
12) Print payroll account summaries periodically to enhance the audit trail

OUTPUT
1.Operational Listings, Statements, and Required Reports
2. Inquiry Screens
3.Managerial Reports

I. THE MAJOR PURPOSE OF EXPENDITURE CYCLE
to facilitate the exchange of cash with suppliers (vendors) for needed goods (materials) and services.

II. Procedure:
- Data input
sources of input and forms of input.
- Data processing
purchasing and processing system, cash disbursement processing system, procurement card systems, and web-based systems.
- Information output
operational listings and reports, inquiry display screens, scheduled managerial reports, and demand managerial reports.
- Data management
file oriented approach and data-base approach.

III. INTERNAL CONTROL
- General control
General controls concerning the expenditure cycle can be catagorized as organizational, documentation, asset accountability, management practices, data center operations, authorization, and access.
- Application controls
- Web security procedures.

I. THE ESSENTIAL PURPOSE OF REVENUE CYCLE
The essential purpose of the revenue cycle is to facilitate the exchange of products or services with customers for cash. The objectives within this board purpose are:
1. To record sales order promptly and accurately.
2. To verify that the customers are worthy of credit.
3. To ship the products or perform the services by agreed dates.
4. To bill for products or services in a timely and an accurate manner.
5. To record and classify cash receipts promptly and accurately.
6. To post sales and cash receipts to proper customers accounts in the accounts receivable ledger.
7. To safeguard products until shipped.
8. To safeguard cash until deposited.

II. RELATIONSHIPS TO THE ORGANIZATION

Marketing/distribution
Marketing department has the objectives of (1) determining and satisfying the needs of customers and (2) generating sufficient revenue to cover costs an expenses, replace assets, and provide an adequate return on investment.

Finance/accounting
The objectives of financial and accounting management relate broadly to funds, data, information, planning, and control over resources.

III. PROCEDURE
- Data input
Sources of input and Forms of input (Customers order, Sales order, Order acknowledgement, Picking list, Packing slip, Billing of lading, Shipping notice, Sales invoice, Remittance advice, Deposit slip, Back order, Credit memo, Credit application, Salesperson call report, Delinquent notice, Write-off notice, Cash register receipt)

- Data processing
credit sales processing system, cash receipts processing system, and web based systems.

- Information output
operational listings and reports, inquiry display screens, scheduled managerial reports, and demand managerial reports.

- Data management
file oriented approach, and data base approach (entity relationship diagram of the revenue cycle)
A variety of risks exist in the processing of sales and cash receipts transactions. Exposures due to those risks can be counteracted by means of adequate general and application controls.

I. CLASSIFICATION BY RISK AVERSION :
- preventive control : stop adverse events from occuring
- detective control : discover threats that have occured
- corrective control: aid in fixing the cause of adverse threats that have been detected

II. CLASSIFICATION BY SETTINGS:
General controls pertain to all activities involving a firm’s accounting information system and resources (assets). Application controls relate to the processing of specific accounting tasks or transactions and may be called transaction controls. Application or transaction controls roughly parallel the AIS. Another group controls does not fit comfortably into either category. These controls, which we will call security measures, are intended to provide adequate safeguards over access to and use of assets and data records.
Accounting Information System and resources. It is divided into:
1. organization control
A firm’s organizational structure represents an underlying control because it specifies the work relationships of employees and units.
2. documentation control
There an example of segregation of duties in a sequential processing application: data control unit, data preparation unit, computer operations, and data library unit.
3. asset accountability controls
It consists of Accounting subsidiary ledgers, reconciliations, acknowledgement procedures, logs and registers, reviews and reassessments, and reassessments.
4. management practice control
Various general control are needed to counteract management-related risks, including human resources policies and practices, commitment to competence, planning practices, audit practices, and management and operational controls.
5. information center operation controls
Includes all of the performance instructions needed to execute computer programs, plus instructions for distributing the outputs.
6. authorization controls
It establishes standard conditions under which transactions are approved and executed.
7. access controls
It can be grouped under manual cross-checks, processing logic checks, run-to-run controls, file and program checks, and audit trail linkages.

III. Application control : relate to the processing of specific accounting task or transaction. it is divided into:
1. input control
Input controls would detect errors such as omitted employee time records, omitted customer numbers on sales order, and unreasonable order quantities. Input controls are especially important to direct processing and/or immediate processing systems. Errors in data are quickly spread through such systems and can be quite difficult to detect after leaving the input stage.
2. processing control
-Manual cross check

-Processing logic checks

- Run-to-run controls

- File and program changes

- Audit trail linkages
3. output control
The outputs provided by an information system should be complete and reliable and should be distributed to the proper recipients. The outputs generated during processing should be distributed only to proper users. Distribution can be controlled by means of distribution registers. By reference to the registers, the control group should distribute the outputs directly and in timely manner, recording the distribution in the control log.

I. There are risks that company should face in its business, and for minimizing it, there should be internal control structure. A company surely has objectives, such as:
1. Maximum customers’ satisfaction
2. Maximum employees’ welfare.

II. COMPONENTS AND MAJOR CONSIDERATIONS OF THE INTRENEAL CONTROL STRUCTURE :
1. Control environment
2. Risk assessment
3. Control activities
4. Information and communication
5. Monitoring.

III. TYPICAL SOURCE OF RISKS , for instance:
- Clerical and operational employees,
- Computer programmers,
- Managers and accountants,
- Former employees,
- Customers and suppliers,
- Competitors,
- Outside persons, and
- Acts of nature or accidents.

IV. RISK EXPOSURES
Every firm faces risks that reduce the chances of achieving its objectives. Risk exposures may arise from a variety or internal and external sources, such as employees, customers, computer hacker, criminals, and acts of nature.
Types of risk
- Unintentional errors
Errors may appear in input data, such as in customer names or numbers
- Deliberate errors
Deliberate errors constitute fraud, since they are made to secure unfair or unlawful gain.
- Unintentional losses of assets
Assets may be lost or misplaced by accident.
- Thefts of assets
A firm’s assets may be stolen by outsiders, such as professional thieves who break into a storeroom
- Breaches of securities
Unauthorized persons may gain access to a firm’s data files and reports.
- Acts of violence and natural disasters
Certain violent acts cause damage to a firm’s asset, including data. If sufficiently serious, they can interrupt business operations and even propel firms toward bankruptcy.

Understanding the alternative ways of processing transactions and storing the data should be useful, in at least two respects.

I. PROCESSING
Data processing implies the execution of a certain
Vprocedure, usually involving a series of tasks. Where one or more tasks are assigned to computers, we call the system a computer-based system, although some of tasks may be still manually accomplished. Computer program designed to achieve specific tasks are called application programs.

Application programs can be designed to capture data, IV. process inputs, process data to update or modify existing data (in file or databases), or process data to generate outputs (in the form of reports, listings, or logs).

II. CAPTURE DATA
Data can be entered into AIS through any of several ways. They can be entered by means of paper (hard-copy) forms computer terminal screens (soft-copy). They can also be directly input from another computer system or input from a device such as telephone keypad or magnetic card reader such as used for reading bank cards and credit cards. When data are entered from individual transactions directly into computer system as they occur, the approach is called on-line data entry. On-line devices are those directly and continuously connected to a computer system. On-line data entry can be combined with of-line data entry in order to completely capture necessary data. Off-line data entry refers to data input through devices not directly connected to a computer. In an off-line approach, transaction data are first captured on input documents, or source documents. The source documents are gathered into a batch, and then the batched transactions are transcribed into computer-readable form, using an off-line device.

III. INPUT DATA DOCUMENTS
Hard copy documents and forms several steps should be taken in designing forms. First, we should identify the purpose of the form, its users, and its preparers. Next, we should identify the data elements and their sources. Then these data elements are mapped into a form, giving careful consideration to their logical flow, in order to avoid backtracking. Finally, we should address control issues, such as the sequential numbering of sensitive documents or provision for signatures of preparers.
Preformatted data entry screens well designed computer data entry screens should:
1. Allow, where appropriate, entry of standard data items directly from the system
2. Perform needed computations
3. Respond with clarifying data
4. Move the cursor automatically to places where data elements are to be entered
5. Highlight special areas, error massages, and so on
6. Prompt the user with the question
7. Provide a HELP that the user can access
To reduce workload, improve accuracy, and provide memory aids to those aho entry data using computer terminals. Four widely used approaches in designing data entry screens are employed:
1. Menus. This feature refers to the listings of options by which users can quickly identify and clearly specify desired actions.
2. Graphical user interfaces (GUIs). GUIs allow users to make a selection by pointing to a pictorial view with a device such as a mouse.
3. Dialogue prompts. Question or suggestions displayed by a computer software application to prompt a user for information provide an effective way of gathering information without requiring the user to remember what comes next.
4. Preformatted screens are displayed formats or soft copy forms, which are to be filled in by the relevant users.

To reduce workload, improve accuracy, and provide memory aids to those who enter data using computer terminals, four widely used approaches in designing data entry screens are employed:
1. Menus
2. Graphical user interface
3. Dialogue prompts
4. Preformatted screens

IV. PROCESSING INPUTS-DATA COLLECTION
As we have noted, a firm that has a computer-based system employs an off-line approach, an on-line data entry approach, or mix of the two.

V. OFF-LINE PROCESSING
Off-line processing of inputs In an off-line approach to processing of inputs, transaction data are the first captured on source documents. Certain data-such as identification data-are recorded as codes.
The off-line data-input approach offers two advantages; economy and productivity. Then, the on-line data input approaches offers greater timeliness, flexibility, and simplicity.

VI. ON-LINE PROCESSING
On-line processing of inputs On-line data capture allows immediate processing of input to edit data, correct errors and collect transaction records.
Relative advantages of input processing approaches

I. Data About Entities
• Entity : object,person,or event about which the firm wants to collect and maintain data.
• Attributes : Charecteristics of an entity.
• Data element : each atribute stored in the system.
II. Data Models
1. File-oriented System
Data Element Record File
• Data Element
Examples include customer name for the entity customer, inventory item and location code for the entity building.
i. Field Length : the number of contiguous positions required to store a data element.
ii. Data Type : the most common are character, numeric, data, and raw.
iii. Data Value : simply the actual data stored in a field.
• Record
Is a series of related data elements of an entity. For example, an inventory record may contain the following data elements: item number, item description, and unit of measurement.
• File
Is a collection of data elements that have been organized into records. For example, a customer file may hold records containing general customer information, such as account number, company name, contact name, shipping address, mailing address, telephone number, and tax number.
# Most files exist for the purpose of storing data. Such as :
a. Master files, which contain records pertaining to entities. Such as : customers, departemens, and products. An accounting-related master file is the general ledger.
b. Transaction files, records pertaining to events currently being processed. Such as sales and receipts of goods.
c. History files (archieve files), records to complete transactions, such as past sales.
d. Reference files, tables or lists of data needed for making calculations or checking the accuracy of input data. Such as product price tables and customer lists.
Record key : * primary keys, uniquely identifies each record within the file.
** secondary keys.
Flag : type of data element tahat the system monitors ( rather than the end user ).
Logical view : to serve the user’s needs.
Physical view : to store the records in a certain way.
# Benefits and limitations of file-oriented system

2. Data-base oriented system
Data elements Record Data sets(data segments or tables) Data-base
• Data sets : is a collection of related records, much like file.
• Data base : is a totality data structures that comprise both the data sets and relationship among them.
In a data-base systems, data are considerd as a shared, central resourcefor all concerned
and their applications . Data management is accomplished using Data-base Management System (DBMS) which a special type of software that presents the logical view of the data resource to users and application programs, while protecting the data from improrer or unauthorized use or acsess.
Data and the data base are managed centrally by a person as known as the Data Base Admnistrator.
A data base that spans an entire entripese is often called a Data Warehouse.
# Documenting Data In Data-Base System :
 Data dictionary : record layouts are not suitable when data are stored in data bases. That focuses on the data elements themselveses is needed.
 E-R Diagram : represents the conceptual data model by graphically depiciting entities and the relationship beetween them.
# Benefits Of Data-Base System :
Is the ability to provide various managers with the informtions they need, although much of the needed information may be scattered throughtout the data base. For example, a vice president may need an analysis that draws on the production, marketing, and accounting data.
# Risks Of Data-Base System :
i. A major risk associated with the data-base approach is intial inertia.
ii. Relates to vulnerability. Because a common data base is highly integrated.
iii. From the relavitely elaborate hardware and software required by the data base approach.
# Choosing Beetwen File-Oriented And Data-Base System :
Where as the file systems offer simplicity and in some cases a cost advantage, such systems also constrain accesibility to data , limit data sharing, create data reduncancy, and limit flexibility.
DataBase System are likely incresae complexity, add to intitial and ongoing operating costs, and create greater data vulnerability.

The major purpose of the expenditure cycles is to facilitate the exchange of cash with suppliers for needed goods and services.

Data input
sources of input and forms of input.

Data processing
purchasing and processing system, cash disbursement processing system, procurement card systemsweb-based systems.

Information output
operational listings and reports, inquiry display screens, scheduled managerial reports, and demand managerial reports.

Data management
file oriented approach and data-base approach

Internal control:
- General control.
- Application controls
- Web security procedures.

purpose of the revenue cycle are:
1. To record sales order promptly and accurately.
2. To verify that the customers are worthy of credit.
3. To ship the products or perform the services by agreed dates.
4. To bill for products or services in a timely and an accurate manner.
5. To record and classify cash receipts promptly and accurately.
6. To post sales and cash receipts to proper customers accounts in the accounts receivable ledger.
7. To safeguard products until shipped.
8. To safeguard cash until deposited

A. Data input
Sources of input and Forms of input (Customers order, Sales order, Order acknowledgement, Picking list, Packing slip, Billing of lading, Shipping notice, Sales invoice, Remittance advice, Deposit slip, Back order, Credit memo, Credit application, Salesperson call report, Delinquent notice, Write-off notice, Cash register receipt)

B. Data processing
credit sales processing system, cash receipts processing system, and web based systems.

C. Information output
operational listings and reports, inquiry display screens, scheduled managerial reports, and demand managerial reports.

D. Data management
file oriented approach, and data base approach (entity relationship diagram of the revenue cycle)

There are manual and computerized of General ledger Systems
A. MANUAL TRANSACTION PROCESSING SYSTEMS
Transaction data flow into journals from source documents. Data from source documents involving high-volume transactions, such as sales and cash disbursements, may be entered into special journals; all other transactions are entered into the general journal.
B.COMPUTERIZED TRANSACTION PROCESSING SYSTEMS
Computerized system architectures also yield roughly the same benefits with respect to each of the transaction processing systems.

A sound general ledger system has the following board objectives:
1. To record all accounting transactions promptly and accurately
2. To post these transactions to the proper accounts
3. To maintain an equality of debit and credit balances among the accounts
4. To accommodate needed adjusting journal entries
5. To generate reliable and timely financial reports pertaining to each accounting period

Charts of account
A chart of accounts is a coded listing of the accounts assets, equities, revenues, and expenses pertaining to a firm. In addition to the account code, each listing in a sound chart of accounts describes the contents of an account, including the specific transactions that affect its balance

Data Input
These major types are subdivided as follows:
1. Routine external transactions, ex. Credit sale
2. Routine internal transactions, ex. The transfer of raw materials inventory to work-in-process inventory.
3. Nonroutine transactions, ex. The debit to fixed assets to reflect the exchange of a truck for capital stock
4. adjusting entries
5. Reversing entries
6. Closing entries

DATA PROCESSING
1. Daily processing of transaction data
The individual routine transactions are captured on souce documents, which are then converted off-line and entered in batches by transaction type.
2. End of period processing of adjusting journal entries
The standard adjusting journal entries, which are recurring and whose amounts have been predetermined by accountants, are stored in an online file on a continual basis.

Information Output

General ledger analysis
Financial statements are the balance sheet, income statement, and statement of cash flows. These statements, which are based primarily on information in the general ledger, are provided to various stakeholders outside the firm, in addition to stockholder or other owners, they are made available to government agencies, creditors, prospective owners, and financial analysts.
Managerial reports data used to prepare financial statements are also used to generate managerial reports.

Data Management
file oriented approach under this approach, each application maintain its own set of files. The files are typically structured for specific needs a particular group of users.

Control may relate to manual AISs, to computer-based AISs, or both.

General Controls
The following are the primary general control groupings for information processing system:
1. Organizational controls
2. Documentation controls
3. Asset accountability controls
4. Management practice controls
5. Information center operations controls
6. Authorization controls
7. Access controls

1. Organizational or personnel controls. A firm’s organizational structure represents an underlying control because it specifies the work relationships of employees and units.
2. Documentation controls. There an example of segregation of duties in a sequential processing application: data control unit, data preparation unit, computer operations, and data library unit.
3. Asset accountability control. It consists of Accounting subsidiary ledgers, reconciliations, acknowledgement procedures, logs and registers, reviews and reassessments, and reassessments.
4. Management practice control. Various general control are needed to counteract management-related risks, including human resources policies and practices, commitment to competence, planning practices, audit practices, and management and operational controls.
5. Information center operation control. These controls pertain mainly to computer-based systems and may be subdivided into
(1) computer operating procedures
(2) computer hardware and software checks.
6. Authorization controls. It establishes standard conditions under which transactions are approved and executed.
7. Access controls. It can be grouped under manual cross-checks, processing logic checks, run-to-run controls, file and program checks, and audit trail linkages.

Application control, divided into:
1. input control
2. processing control
3. output control