ACC1AIS Accounting And Information Systems

ACC1AIS  Accounting And Information Systems

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A.    FOREWORD

On current term where technology and system is information has wented places that so quick, have revamped each'''s transaction processing finance transactions of earlier one manual to process computerised one. This causes a lot of entitas carries on business to have gets to conform to that change. Since that change have made environmentally emulation at any given industry gets competitive, where if an entitas not at support by good Information System therefore entitas that won't get to get long-lasting at its business field. To that is each entitas carries on business to have realises that System and Information Technology have become progressively essential and constitutes tools that effective to win emulation, and one of system necessary for information entitas carries on business is System Accounting Information. Marginally logistic or benefit of Accounting Information System for entitas for example: As tool to back up opersional's activity firm one'''s day day becomes more effective and efficient, As tool to back up each decision making which did by corporate internal decision Taker, and as tool for meeting each work that becomes to do bit firm. And with Accounting Information System that gets computer's basis, therefore exhaustive'''s activity firm activity will get to work meagrely employee but gets to result accurate information, can trusted, and is of service whenever be needed. But, with all top which is gotten deep system and that information technology is otherwise supported by Man Resource that handal and implementation in point, therefore result which is gotten also won't maximal, or just will get to disadvantage firm that mengimplementasikannya. to that is SDM what does handal also indispensable. Information technology have made'''s firm currently firm really hangs self on system information to keep firm viability (going-concern) and for gets to compete by competitors it. To it system's management information constitutes thing that momentously to been done. In a general way, '''s firm perusahan outgrows as manufacturing business have'''s transactions myriad transactions in corporate operational activity one'''s day day. But focus is main in this therefore is main transactions on manufacturing business which is buy transactions( Cash expenditure) and sell transactions( Cash acceptance). Reason main why is focused on the two that transactions because as we have already known cash constitute one of asset are likuid the most, one that can used to pay corporate operational activity or gets to be utilized to pay current firm liabilities. To that is operation in point has to be established for that cash each acceptance and also cash expenditure is transactions that valid or have at authorization legitimately. Besides in this paper will be worked through how system its accounting information that constitutes a system application is computerized that mengolah can corporate finance transaction data one good manners

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 B. CONTENT

'' first tama will be worked through whats it cash acceptance transactions and cash expenditure transactions. In a general way, cashes accepting transactions be causative financial transactions corporate revaluation as cash or one par of cash increase. Where is cashes accepting source which prevalent deep corporate indigenous cash sell, redemption cash acceptance credit for credit sell, and another acceptance as yielding as temporary investment sell or corporate fixed asset sell The same as with cash acceptance, cash expenditure shall also be brought off in such a way face so not happening glosses over or deceitfulness in its performing that beget firm loss. Cash expenditure usually as paying as did by firm for various stationary kind, e.g. debt payment, karyarwan's payoff and another costs. To give that tall confidence each transactions which beget input or its issue cash quite a available its relationship with corporate activity and with liabilities that at its bellyband and not incorrect its purpose, therefore needful observation which high and satisfying. In most cases deviation to that good cash happening at the moment firm do buy or sell even frequent once happening. Severally fraud relates with cash transactions on corporate by and large will be described hereunder, which is for example:

1. Cash theft via accepting cash

a ) Defalcating of cash sell result by withholds this sell into cash register or without make sell invoice. b ) Not note cash acceptances.
c ) Reduce cashes of cash sell or of business receimble billings. d. ) Assess oversized selling price abatamen. Debitting estimate is not cash at the moment cash acceptance. e ) Erase a good estimate with looks on it is pretend can't be charged. f ) Darken money acceptance of an estimates that formerly quite a reputed won't be charged. g ) Make a fictitious estimates at book keeping and debits that estimate for sell to sungguhan's customer someone. h ) Charge too low a customers in scripted

.

i. ) Lapping.

2. Cash theft via outgoing cash:

a ) petty cash Theft or other cash fund.

b ) Falsify cheque, cashing it and then smooths away it if cheque already diluangkan that was backed. c ) Enlarge numbers on cross a cheque that backed by bank after finish dibayarkan. d. ) Change date on paying voucher already dibayarkan then proposes it once more to ask for payment. e ) Make vouchers wooden nickel for fictitious buy, making journal sentence that not true, then makes ready cheque for paying one necessarily. f ) Kitting.

g ) Not keeps book retur and merchandise cost of installation abatamens and thus assess clear buy overestimates. h ) buy Abatamens can also be assessed undersize or yielding its sum are minimized and discounts can be darkened from cashes. i. ) Total outgoing credits may assess outsizes.

j. ) Blackout wages with stick it on employee production, attaching fictitious employee name, etc..

fraud's potency that most above enlighten is very likely happening, and a lot of factor its causative. First is the duration time required just for process transactions in cash flow and makes cash flow reporting. Transaction processing that is done in oftentimes cash flow cycle need confirmation or cross check and assent of other part, as transactions of credit on sell and also debt on buy. That constitute mutually process integrated, and constitutes beneficent essential procedure to prevent error's happening or even fraud. But because of in its implementing need by dozens time, all as effective reducing and efficient. A lot of it needful time deep memprose'''s transactions that cash transactions because of its workmanship that is done manually. This menyebakan besides cash flow reporting that is made doesn't give realtime information, resulting cash flow reporting intentional good fault gristle and also not. Both of, which is problem which caused by internal operation on cash flow cycle that stills to ran down. As parting as task which wide of the mark among personel, so enabled by misapropriasi's happening witting. Besides, accepting procedure and cash expenditure handled by even cashier, while supporting document as Proof As Cash comes out have no operation that adequately deep authorization. On its practice, authorization oftentimes is done after happening it transactions for economizing really time was circumscribed. For cash acceptance document, authorization just attach cashier signature only, meanwhile for document cash expenditure, document just attach cashier and receiver signature only, without espoused by permit (signature) letterally by superintendent that concerning. With such a system, pretty much its happening glosses over, lapping, and cash abuse the greater. Succeeding effect, besides resulting cash flow reporting mistiming again, information that tersaji at in it can't be relied deep decision making. Drd problem, which is if entitas is still use manual information system. Where is manual system still keeps a lot of weakness. Besides needs a lot of place for stored document and time in its operation, system is manual also gristle human error and fault. Because of is done manually, document that keeping to constitute happening the one only prove it transactions. If one of that document is lost, therefore resulting cash flow reporting won't represent corporate situation that actually.

Remember a lot of good weaknesses of internal control firm comes up system manual information that is utilized, therefore needful a system good observation to her. Severally technics and procedural supervisory to acceptance and also cash expenditure will be enlightened hereunder. As has already been worded previous, cashes accepting transactions be causative financial transactions corporate revaluation as cash or one par of cash increase. Good system indeed that computerised, where each cashes accepting transactions be noted goes to computer system on accepting electronic form cash and kept book by computer system goes to cash acceptance journal correspond to to methodic that specified. Each cash acceptance besides face value shall also point out its happening date transactions, date of effective, reference document, buyer, cashes accepting source, bound up transactions, brief information, etc.. Acquired cash increase of interest income, another rate difference is noted on memorial's journal. Accepting transactions journal cash kept book by computer bases noted entry through accepting electronic form cash which at entry by financial administration part. Hereafter sectioned memvalidasi's ledger each transactions via binds books cash acceptance journal. In most cases cash acceptance note accentuates its nominal so need it supporting document as receipt of payment / cheque / reducing demand deposit is noticed, even frequent accepting cash at notes from current account because buyer doesn't send receipt of payment / money dispatch that doing to pass through bank. That reference document equipment beneficent once deep does to validate so accounting work can be done squashy, one that ensuing write-up accuration gets trusted. With computer Accounting System, reporting that divisual can each while and Reporting periodik can be published each moon startup. For cash expenditure, severally technics and procedural operation which well to her for example: 1 ) Intent Bank Reconciliations bank reconciliation are subject to be ensure that bank book balance and firm book balance hit cash at bank is as. Need remembered each bank and firm make to append alone about cash at bank. Each month officer which determining to make ready bank reconciliation to check what both of mutually note that independent have same balance. With made by bank reconciliation list, therefore fault in cash transactions registry can be known.
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2 ) Voucher System Purposes. One of good cash observation is by use of voucher system which is special observation to buy and cash expenditure. This system by and large pretty good is used on relative firm big. By use of voucher system, all money expenditure shall get assent of official that is engaged that money expenditure with add their signature at one particular the so called form "voucher". Form voucher that is used among one firm with corporate another different, but in a general way is made in such a way face so invoice and supporting prove that rnenjadi representation material can be inclosed and is folded at voucher interior. Voucher has two flanks which is front flank and the back. Voucher frontage contains company name, voucher number, date of, grocer name. Information (date of invoice, invoice number, transportation requisite, credit requisite) and amount to be paid. Voucher rear end contains because of estimate transactions, and if voucher was paid that tertera will beneficiary name, total payment, abatamen foots up clear, one that dibayarkan is assent undersign payment from controller, date of payment and cheque number that is utilized for payment. Voucher already being paid has to be agreed by accounting superintendent or controller. Besides loaded, voucher is kept book into register cheque and register voucher. Form crosses a cheque well-nigh register equal cash expenditure book, meanwhile well-nigh register voucher form equals buy book. After been kept book voucher is filed at voucher part already been paid.

3 ) Checks By Internal Auditors. Check by internal auditor at the time particular and catches at to get is made becomes a part of cash internal audit system. intern's auditor check executed book keeping and analyzes employ activity that handle cash to ensure that encouraged system quite a executed. Such a observation more appropriate being done to petty cash and another cash fund that handle and its book keeping in a general way at merged.

4 ) Petty Cash Funds. For expenditure what does littles, in a general way firm utilizes petty cash. On each while aught cash balance added by voucher that was substituted has to equal total fund. Shall provide kwintasi's form and procedure uniformly comprises outgoing amount bounds that diperkenankan passes through to drove a hard bargain that fairly. The other security trick can pass through cash hospitalization catches at and petty cash replenishment overhaul afters be done by payment. Petty cash can be done by two tricks which is: fluctuating fund method and imprest fund method.

C. CONCLUSION

Play a part akutansi may not again seen by one closed eye, where is important point one can take from discussion upon is need it we realise strategics mean from system firm internal control. Good operation structure needs to be applied that potency sort glosses over and also fraud that diminimalisir can. Besides, concerning with system good accounting information, firm needs to realise importance of data and information who can be resulted from accounting that at advocate by information system (TI) so accounting information system appearance that handal. This requirement wills be the greater with information requirement that update, quick and accurate. Accounting information system wills be point necessary for management for mencermatinya. To get even out expected accounting information system, severally corporate sometimes decides to buy system already becomes. Its expectation indeed that system that is bought direct that implementatif can and not require time to build one system from the beginning again. About problem new emerging while system who is bought that can't accommodate business process with every consideration. Good system that bermrek shan't and resultant from vendor at the fore. Good system is system that aptly been built own by corporate / organisational with accommodate kekiniian's requirement and future.