Transcript ACCOUNTING INFORMATION SYSTEM - E

ACCOUNTING
INFORMATION SYSTEM
DIAH HARI SURYANINGRUM
Ph. 031 – 8711549
HP. 081703170900 – xl
71586650 – flexi
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Today’s Agenda
• Introduction
• Syllabus
• Student’s Assignment
• Lecture’s Process
• Valuation
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Learning Objectives
• Understand the nature and proposes of
AIS and its relevant with other
organization system
• Understand the relevant concept and
the most application useful of a typical
AIS
• Understand the key function on the
business process
• Acquire knowledge and skill to develop
AIS
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Competency achievement
Students will be able to:
• Understand various type of accounting
information system
• Describe the accounting system from input,
process, and output manually
• Understand basic concept of computerized
accounting system
• Design, and evaluate AIS more effectively
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AIS References:
Drs. Mulyadi. 2000. “Sistem Akuntansi”,
Salemba Empat
James A. Hall
“Accounting Information System”,
Third Edition, South-Western College Publishing, 2001.
Joseph W. Wilkinson, Michael J. Cerullo,
Vasant Raval and Bernard Wong-On-Wing
“Accounting Information System: Essential Concept and
Applications” Fourth Edition, John Wiley and Sons Corp.,
2000
George H. Bodnar and William S. Hopwood
“Accounting Information System”,
Sixth Edition, Prentice Hall, 1995.
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Topics & Presentation
Assignment
Week
Group
Material
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Syllabus
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Ch.1: Introduction
Ch. 2: System Development
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2
Ch. 3: Form
Ch. 4: Journal Entry
4
3
Ch. 5: General and Special Ledger
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4
Ch. 6: Internal Control System (ICS)
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5
Ch. 7: Credit Sales System
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6
Ch. 8: Account Receivable System
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QUIZ (case)
MID TERM ASSESSMENT
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Topics & Presentation
Assignment
Week
Group
Material
1
1
Ch. 9: Purchase System
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2
Ch. 10: Account Payable System
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3
Ch. 11: Wage and Salary System
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4
Ch. 12: Cost Accounting System
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5
Ch. 15: Fixed Assets System
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6
Ch. 16: Inventory System
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Quiz (Case)
FINAL TERM ASSESSMENT
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Student’s Assignment
1. Presentation by each group
2. Answer the question on each chapter
(multiple choice and esey)  submit
5 minutes after the class started
3. Final Assignment: analyze
company’s accounting
system(advantage and disadvantage)
 submit by the end of semester on
holiday week
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Valuation
1.
2.
3.
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5.
Assignments
Discussion / participation
Presentation
Quiz
Mid or Final term
Assessment
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10%
10%
15%
15%
50%
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Thank You
Any Question????
The significant problems we face
cannot be solved at the same
level of thinking we were at
when we created them
(Albert Einstein)
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