1 Ais and Business Process

Accounting Information System
(DBMS Approach)
Yohanes Handoko, SE
Accounting Information System
 Definition
 Purpose
 Uses
 Keyword
AIS Definition
 A group of structure and procedure based
on Information Technology that working
together in processing transaction data
into accounting information for a certain
purpose.
Purpose
 Efficiency
 Effectivity
 Control
 Strategic Weapon
Uses
 Producing External Reports
 Supporting Routine Activities
 Decision Support
 Planning and Control
 Implementing Internal Control
Keyword
 Structure
 Procedure
 Technology
 Data Information
 Purpose
 Integration
 Control
 Accounting Cycle (AIS Subsystem)
Structure of AIS
 Database as the foundation of AIS
 Subsystem of AIS
 AIS Application
 Network and Integration of AIS
 Management & Departement in
organization
AIS
Financial Report
Expenditure
Revenue Cycle GL Cycle HR Cycle
Cycle
Investment
Cycle
Database
Procedure of AIS
 Data and Information flow in Accounting
Objects
 Data and Information flow in Accounting Cycle

 Example: Acquisition Cycle.
requisition – order - purchase – delivery – receive
Technology: Ms.Access
 Database Management System
DBMS-Definition
 Software system that is used to create, maintain,
and provide controlled access to user databases
 Component of DBMS:
 Table (database)
 Query
 Form
 Report
 Switchboard Manager (Control)
 Security (Control)
 Database Splitter & Merge (Integration)
Database
 An organized collection of logically related
data, usually designed to meet the
information needs of multiple users in an
organization (different with reporsitory).
 Personal Database
 Workgroup Database
 Departement Database
 Enterprise Database
DBMS Component in an Information
System Model
Why DBMS?
 File Processing Approach – Database
Approach
 Disadvantages of File Processing
Approach and Advantages of Database
Approach
Disadvantages of File Processing
Approach
 Program-Data dependence
 Duplication of Data
 Limited Data Sharing
 Lenghty Development Times
 Excessive Program Maintenance
Advantages of Database Approach
 Program-Data independence
 Minimal Data Redudancy
 Improved Data Consistency
 Improved Data Sharing
 Increased Productivity of Application
Development
 Enforcement of Standard
 Improved Data Quality
Cost and Risk of the Database Approach
 Specialized Personnel
 Instalation and Management Cost and
Complexity
 Conversion Cost
 Need for Explicit Backup and Recovery
 Organizational Conflict
Data
 Description about objects, events,
activities, and transaction, which don’t
have any meaning or have a direct
influence to the user
 Example: GN 0000-00
 Metadata: Data that describe the
properties or characteristics of end user
data, and the context of that data
Data files
 A data file is a computer file which stores
data for use by a computer application or
system (different with program file,
configuration files, or directory files)
 Two types of data files: master files and
transaction files (what for?)
Information
 Data that have been processed in such
way as to increase the knowledge of the
person who uses the data
Data - Information
 Input the transaction data into the system
 Process and query the data to obtain
information
 Information: Should have meanings for the
user
Control
 Risk
 Internal Control
 General Control – Application Control
 Preventive, Corrective, Detective
Accounting Cycles/Transaction Cycles
(AIS Subsystem)
 Revenue - Jones & Rama in
 Expense Ch2, organized
 General Ledger business process
 Investment in 3 main
transaction cycle:
 Human Resource
 Acquisition
 Production
 Conversion
 Inventory
 Revenue
Basic Ability in Developing AIS
 Accounting logic
 DBMS development concept, creating ER-
diagram (entity, attribute and relationship),
normalization
 Converting accounting logic into DBMS
Basic of Accounting logic
 Accounting equation
 Preparing income statement and balance
sheet
DBMS development concept
 Defining Entity, Attribute, and Relationship
 Creating ER-Diagram
 ER-Diagram Mapping into Table
 Normalization
 Query
Converting Accounting logic into DBMS
 3C: Code of Account, Calendar, Currency

in creating financial report based on
DBMS.
 Creating query based on accounting logic
to generate a financial report.
Grouping accounting data based on code
of account
 Code 1* – Asset – Balance Sheet
 Code 2* – Liabilities – Balance Sheet
 Code 3* – Equity – Balance Sheet
 Code 4* – Revenue – Income Statement
 Code 5* – Expense – Income Statement
Converting basic accounting logic into
DBMS
Form Daftar 1* Query Query Saldo
AKun Aktiva (aset) Aktiva
NERACA
2* Query Query Saldo

Utang Utang
Tabel Akun
(Chart of Total Aktiva
Account)
3* Query Query Saldo
Modal Modal
Query
Transaksi
Query Modal
Akhir
Tabel
Transaksi
Total Utang
Laba/Rugi
4* Query
Pendapatan
Query Laba/ Query Saldo

Modal Akhir
Rugi Laba
5* Query
Form
Biaya
Transaksi
(Expense) Query Pasiva
Total Pasiva
(saldo)
References
 Jones & Rama, Accounting Information
Systems: A Business Process Approach, 1st
edition, Thomson Learning, South Western,
2003. Chapter 1 & 2
 Hoffer,Prescott, &McFadden, Modern Database
Management, 7th edition, Pearson, Upper
Saddle River, 2005. Chapter 1 & 2
 Wilkinson, cerullo, & Raval, Accounting
Information System: Essential Concepts and
Applications, 4th edition, Wiley, 2005. Chapter 1
&2

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1 Ais and Business Process

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Accounting Information System

 Data and Information flow in Accounting Cycle

 3C: Code of Account, Calendar, Currency

2* Query Query Saldo

Query Laba/ Query Saldo

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