materi SIA chapter 2
CHAPTER 2
• Overview of Business Processes
• INTRODUCTION
• Questions to be addressed in this chapter include:
– What are the basic business activities in which an organization engages?
• What decisions must be made to undertake these activities?
• What information is required to make those decisions?
– What role does the data processing cycle play in organizing business activities and providing information to users?
– What is the role of the information system and enterprise resource planning in modern organizations?
• INFORMATION NEEDS AND BUSINESS ACTIVITIES
• Businesses engage in a variety of activities, including:
– Acquiring capital
– Buying buildings and equipment
– Hiring and training employees
– Purchasing inventory
– Doing advertising and marketing
– Selling goods or services
– Collecting payment from customers
– Paying employees
– Paying taxes
– Paying vendors
• INFORMATION NEEDS AND BUSINESS ACTIVITIES
• Businesses engage in a variety of activities, including:
– Acquiring capital
– Buying buildings and equipment
– Hiring and training employees
– Purchasing inventory
– Doing advertising and marketing
– Selling goods or services
– Collecting payment from customers
– Paying employees
– Paying taxes
– Paying vendors
• INFORMATION NEEDS AND BUSINESS ACTIVITIES
• INTERACTION WITH EXTERNAL AND INTERNAL PARTIES
• INTERACTION WITH EXTERNAL AND INTERNAL PARTIES
• INTERACTION WITH EXTERNAL AND INTERNAL PARTIES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• REVENUE CYCLE
• BUSINESS CYCLES
• EXPENDITURE CYCLE
• BUSINESS CYCLES
• PRODUCTION CYCLE
• BUSINESS CYCLES
• HUMAN RESOURCES/
PAYROLL CYCLE
PAYROLL CYCLE
• BUSINESS CYCLES
• FINANCING CYCLE
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• BUSINESS CYCLES
• The expenditure cycle
– Gets funds from the financing cycle
– Provides raw materials to the production cycle
– Provides data to the General Ledger and Reporting System
• The production cycle:
– Gets raw materials from the expenditure cycle
– Gets labor from the HR/payroll cycle
– Provides finished goods to the revenue cycle
– Provides data to the General Ledger and Reporting System
• The HR/payroll cycle:
– Gets funds from the financing cycle
– Provides labor to the production cycle
– Provides data to the General Ledger and Reporting System
• The Financing cycle:
– Gets funds from the revenue cycle
– Provides funds to the expenditure and HR/payroll cycles
– Provides data to the General Ledger and Reporting System
• The General Ledger and Reporting System:
– Gets data from all of the cycles
– Provides information for internal and external users
• BUSINESS CYCLES
• BUSINESS CYCLES
• However the cycles are implemented, it is critical that the AIS be able to:
– Accommodate the information needs of managers
– Integrate financial and nonfinancial data.
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• An important function of the AIS is to efficiently and effectively process the data about a company’s transactions.
– In manual systems, data is entered into paper journals and ledgers.
– In computer-based systems, the series of operations performed on data is referred to as the data processing cycle.
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• The data processing cycle consists of four steps:
– Data input
– Data storage
– Data processing
– Information output
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• The data processing cycle consists of four steps:
– Data input
– Data storage
– Data processing
– Information output
• DATA INPUT
• The first step in data processing is to capture the data.
• Usually triggered by a business activity.
• Data is captured about:
– The event that occurred
– The resources affected by the event
– The agents who participated
• DATA INPUT
• DATA INPUT
• DATA INPUT
• DATA INPUT
• DATA INPUT
• DATA INPUT
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• The data processing cycle consists of four steps:
– Data input
– Data storage
– Data processing
– Information output
• DATA STORAGE
• Data needs to be organized for easy and efficient access.
• Let’s start with some vocabulary terms with respect to data storage.
• DATA STORAGE
• Ledger
• DATA STORAGE
• Ledger
– Following is an example of a ledger account for accounts receivable:
• DATA STORAGE
• Ledger
• General ledger
• DATA STORAGE
• Ledger
• General ledger
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• DATA STORAGE
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• Chart of accounts
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• Chart of accounts
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• Chart of accounts
• Journals
• DATA STORAGE
• Ledger
• General ledger
• Subsidiary ledger
• Coding techniques
• Chart of accounts
• Journals
• Audit trail
• DATA STORAGE
• Now that we’ve learned some storage terminology, let’s return to the data storage process.
• When transaction data is captured on a source document, the next step is to record the data in a journal.
• A journal entry is made for each transaction showing the accounts and amounts to be credited.
• DATA STORAGE
• If you took a principles of financial accounting class, you probably worked with journals that looked something like this:
• DATA STORAGE
• You may not have gotten much experience with special journals, but in most real-world situations, journal entries really work like this.
– Entries are originally made in the general journal only for
• Non-routine transactions.
• Summaries of routine transactions
– Routine transactions are originally entered in special journals. The most common special journals are:
• Credit sales
• Cash receipts
• Credit purchases
• Cash disbursements
• DATA STORAGE
• DATA STORAGE
• DATA STORAGE
• The general ledger account number for accounts receivable is No. 120. Lee Co. was about the 122nd customer, so their subsidiary account number is 120-122.
• DATA STORAGE
• The next sale on Dec. 1 was made to May Co. for $700.
• DATA STORAGE
• The third and final sale on Dec. 1 was made to DLK Co. for $900.
• DATA STORAGE
• Suppose the company making these sales posts transactions at the end of each day. Consequently, at day’s end, they will post each individual transaction to the accounts receivable subsidiary ledger:
– An $800 increase in accounts receivable (debit) will be posted to Lee Co.’s subsidiary account (120-122).
– A $700 debit will be posted to May Co.’s subsidiary account (120-033).
– A $900 debit will be posted to DLK Co.’s subsidiary account (120-111).
• DATA STORAGE
• Then a summary journal entry must be made to the general journal. The sales for the period are totaled. In this case, they add up to $2,400.
• DATA STORAGE
• The “120/502” that appears beneath the total indicates that a summary journal entry is made in the general journal with a debit to accounts receivable (120) and a credit to sales (502).
• DATA STORAGE
• The entries in the general journal are periodically (or automatically) posted to the general ledger. The $2,400 debit to accounts receivable will be posted to the accounts receivable control account, and the $2,400 credit will be posted to the general ledger account for sales.
• DATA STORAGE
• From time to time, the subsidiary account balances will be added up, and this sum will be compared to the balance of the control account.
• What does it mean if they aren’t equal?
• DATA STORAGE
• Review so far:
– When routine transactions occur, they are recorded in special journals.
– When non-routine transactions occur, they are recorded in the general journal.
– Periodically, the transactions in the special journal are totaled, and a summary entry is made in the general journal.
– The individual line items in the special journal are posted to the subsidiary ledger accounts.
– The items in the general journal are posted to the general ledger.
– Periodically, the balances in the general ledger control accounts are compared to the sums of the balances in the related subsidiary accounts.
• DATA STORAGE
• Click the button below if you wish to go through a summary of the remaining steps in the accounting cycle:
• DATA STORAGE
• The Rest of the Story:
– As transactions occur, they are recorded in journals and then posted to ledgers.
– But that’s not the end of the story.
– At the end of each accounting period, we complete the process by carrying out the following steps.
• DATA STORAGE
• Using the balances in the general ledger, prepare a trial balance.
• DATA STORAGE
• Prepare the end-of-period adjusting entries.
– Record in journal
– Post to ledger
• Make an adjusted trial balance.
• Using the numbers in the adjusted trial balance, prepare an income statement.
• Prepare closing entries.
• Prepare:
– Statement of stockholders’ equity
– Balance sheet
– Statement of cash flows
• COMPUTER-BASED STORAGE CONCEPTS
• Now let’s moving on to discussing some computer-based storage concepts, including:
– Entity
– Attribute
– Record
– Data Value
– Field
– File
– Master File
– Transaction File
– Database
• COMPUTER-BASED STORAGE CONCEPTS
• An entity is something about which information is stored.
• In your university’s student information system, one entity is the student. The student information system stores information about students.
• What are some other entities in your student information system?
• COMPUTER-BASED STORAGE CONCEPTS
• Attributes are characteristics of interest with respect to the entity.
• Some attributes that a student information system typically stores about the student entity are:
– Student ID number
– Phone number
– Address
• What are some other attributes about students that a university might store?
• COMPUTER-BASED STORAGE CONCEPTS
• A field is the physical space where an attribute is stored.
• The space where the student ID number is stored is the student ID field.
• COMPUTER-BASED STORAGE CONCEPTS
• A record is the set of attributes stored for a particular instance of an entity.
• The combination of attributes stored for Barry Andrews is Barry’s record.
• COMPUTER-BASED STORAGE CONCEPTS
• A data value is the intersection of the row and column.
• The data value for Barry Andrews’ phone number is 405-744-0236.
• COMPUTER-BASED STORAGE CONCEPTS
• A file is a group of related records.
• The collection of records about all students at the university might be called the student file. If there were only three students and four attributes stored for each student, the file might appear as shown below:
• COMPUTER-BASED STORAGE CONCEPTS
• A master file is a file that stores cumulative information about an organization’s entities.
• It is conceptually similar to a ledger in a manual AIS in that:
– The file is permanent
– The file exists across fiscal periods
– Changes are made to the file to reflect the effects of new transactions.
• COMPUTER-BASED STORAGE CONCEPTS
• A transaction file is a file that contains records of individual transactions (events) that occur during a fiscal period.
• It is conceptually similar to a journal in a manual AIS in that:
– The files are temporary
– The files are usually maintained for one fiscal period
• COMPUTER-BASED STORAGE CONCEPTS
• A database is a set of interrelated, centrally-coordinated files.
• When files about students are integrated with files about classes and files about instructors, we have a database.
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• The data processing cycle consists of four steps:
– Data input
– Data storage
– Data processing
– Information output
• DATA PROCESSING
• Once data about a business activity has been collected and entered into a system, it must be processed.
• DATA PROCESSING
• There are four different types of file processing:
– Updating data to record the occurrence of an event, the resources affected by the event, and the agents who participated, e.g., recording a sale to a customer.
– Changing data, e.g., a customer address
– Adding data, e.g., a new customer.
– Deleting data, e.g., removing an old customer that has not purchased anything in 5 years.
• DATA PROCESSING
• Updating can be done through several approaches:
– Batch processing
• DATA PROCESSING
• Batch processing:
– Source documents are grouped into batches, and control totals are calculated.
– Periodically, the batches are entered into the computer system, edited, sorted, and stored in a temporary file.
– The temporary transaction file is run against the master file to update the master file.
– Output is printed or displayed, along with error reports, transaction reports, and control totals.
• DATA PROCESSING
• Updating can be done through several approaches:
– Batch processing
– On-line Batch Processing
• DATA PROCESSING
• On-line batch processing:
– Transactions are entered into a computer system as they occur and stored in a temporary file.
– Periodically, the temporary transaction file is run against the master file to update the master file.
– The output is printed or displayed.
• DATA PROCESSING
• Updating can be done through several approaches:
– Batch processing
– On-line Batch Processing
– On-line, Real-time Processing
• DATA PROCESSING
• On-line, Real-time Processing
– Transactions are entered into a computer system as they occur.
– The master file is immediately updated with the data from the transaction.
– Output is printed or displayed.
– DATA PROCESSING
• Updating can be done through several approaches:
– Batch processing
– On-line Batch Processing
– On-line, Real-time Processing
• If you’re going through enrollment, which of these approaches would you prefer that your university was using?
• Why?
• TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
THE DATA PROCESSING CYCLE
• The data processing cycle consists of four steps:
– Data input
– Data storage
– Data processing
– Information output
• INFORMATION OUTPUT
• The final step in the information process is information output.
• This output can be in the form of:
– Documents
• INFORMATION OUTPUT
• The final step in the information process is information output.
• This output can be in the form of:
– Documents
– Reports
• INFORMATION OUTPUT
• The final step in the information process is information output.
• This output can be in the form of:
– Documents
– Reports
– Queries
• INFORMATION OUTPUT
• Output can serve a variety of purposes:
– Financial statements can be provided to both external and internal parties.
– Some outputs are specifically for internal use:
• For planning purposes
• INFORMATION OUTPUT
• Output can serve a variety of purposes:
– Financial statements can be provided to both external and internal parties.
– Some outputs are specifically for internal use:
• For planning purposes
• For management of day-to-day operations
• INFORMATION OUTPUT
• Output can serve a variety of purposes:
– Financial statements can be provided to both external and internal parties.
– Some outputs are specifically for internal use:
• For planning purposes
• For management of day-to-day operations
• For control purposes
• INFORMATION OUTPUT
• Output can serve a variety of purposes:
– Financial statements can be provided to both external and internal parties.
– Some outputs are specifically for internal use:
• For planning purposes
• For management of day-to-day operations
• For control purposes
• For evaluation purposes
• INFORMATION OUTPUT
• Behavioral implications of managerial reports:
– YOU GET WHAT YOU MEASURE!
• INFORMATION OUTPUT
• Suppose an instructor wants to improve student learning.
– He decides to encourage better attendance by grading students on attendance (i.e., measuring it).
– The result will be better student attendance, i.e., you get what you measure.
– The improved attendance may or may not improve learning outcomes.
– Students may be getting better grades when attendance is measured, but not learning more.
– Some students may in fact reduce their studying because they believe they can use the attendance score to boost their grade. This behavior would be a dysfunctional result of the measurement.
• INFORMATION OUTPUT
• Budgets can cause dysfunctional behavior.
– EXAMPLE: In order to stay within budget, the IT Department did not buy a security package for its system.
– A hacker broke in and devastated some of their data files.
– Critical security measures were foregone in order to meet budgetary goals.
– The resulting costs far outweighed the savings.
• INFORMATION OUTPUT
• Budgeting can also be dysfunctional in that the focus can be redirected to creating acceptable numbers instead of achieving organizational objectives.
• Does this mean organizations shouldn’t budget?
• INFORMATION OUTPUT
• The saying goes, “Not many people sit around and have a roast goose fall in their lap.”
• In other words, if you want a roast goose, you have to aim.
• With financial results, you’re also unlikely to achieve when you don’t aim.
• Just be careful where you aim!
• ROLE OF THE AIS
• The traditional AIS captured financial data.
– Non-financial data was captured in other, sometimes-redundant systems
• Enterprise resource planning (ERP) systems are designed to integrate all aspects of a company’s operations (including both financial and non-financial information) with the traditional functions of an AIS.
• SUMMARY
• We’ve learned about the basic business activities in which an organization engages, the decisions that need to be made, and the information required to make those decisions.
• We’ve reviewed the data processing cycle and its role in organizing business activities and providing information to users.
• Finally, we’ve touched on the role of the information systems in modern organizations and introduced the notion of enterprise resource planning systems.
Artikel Terkait
