1. Sistem Maklumat Perakaunan
Sistem Maklumat Perakaunan Tradisional

2. Objektif
Menerangkan tabii kitaran perakaunan tradisional
dan hubungannya kepada kejadian bisnes
Menerangkan Menerangkan
impak IT ke atas kekangan senibina
sistem perakaunan sistem perakaunan
tradisional tradisional
Menerangkan bagaimana senibina
sistem perakaunan tradisional
menghadkan keupayaan perakaunan
untuk meningkatkan nilai
SMP Tradisional

3. Pacioli: Bapa Perakaunan
Tradisional
s Pacioli tidaklah sebenarnya pereka, tetapi adalah “akauntan
pertama menggabung pengetahuannya dengan teknologi yang
membolehkan penulis-penulis mencetak buku menggunakan
jenis yang boleh guna bagi menyuruh/mengajar dunia atas
subjek dicetak”.
s Pacioli mendokumentasikan catatan beregu, skema klasifikasi
carta akaun yang digunakan untuk rekod dan simpan data
perakaunan.
s Bagi menyeimbangkan akaun, Pacioli mencadangkan satu
proses merekod, menyelenggara, dan melapor data perakaunan
yang terperinci. Pacioli mencadangkan penggunaan tiga buku:
® buku memorandum, Buku memorandum book sepatutnya termasuk
® jurnal dan Jurnal adalah sumber transaksi, besar dan pencatatan
catatan setiap bagi lejar, di mana kecil, dalam
® lejar. beregu dibuat. matawang digunakan dan terperinci yang
apa jua
Di dalam lejarlah ahli perniagaan boleh belajar sebelum
boleh yang dibenarkan masa dan keadaan.
orang lain samada dia berjaya ataupun gagal.
SMP Tradisional

4. Peraturan Perakaunan
s Carta Akaun See Exhibit 3-1
® klasifikasi dan ringkaskan pengukuran kewangan
® akaun namaan vs akaun sebenar
s One compendium of sample charts of accounts and accounting
procedures for different industries is The Encyclopedia of
Accounting Systems
Aset = Liabiliti + Ekuiti
s Charles Sprague “Any occurrence [accounting transaction]
Debit Kredit Debit Kredit Debit Kredit
must be either an increase or a decrease of values, and there are
(Kiri) (Kanan) (Kiri) (Kanan) (Kiri) (Kanan)
three classes of values [assets, liabilities, and equity] ... in every
Bertambah Berkurang Berkurang Bertambah Berkurang Bertambah
transaction at least two of the occurrences must appear ... on
+ - - + - +
opposite sides of the above list.”
s Assets = Liabilities + Owner’s Equity
SMP Tradisional

5. Exhibit 2-1 Contoh Carta Akaun
Tajuk Akaun Akaun Tajuk Akaun Akaun
s Current Assets s Stockholder’s Equity:
® Cash 110 ® Common Stock 510
® Accounts Receivable 130 ® Capital in Excess 520
® Allowance for Doubtful Accounts 140 ® Retained Earnings 550
® Inventory 160 ® Revenue and Expense Summary 590
® Prepaid Insurance 180 s Revenue:
® Notes Receivable 190 ® Revenue 610
s Property, Plant, and Equipment: 200 ® Interest Revenue 620
® Land 210 ® Rent Revenue 630
® Building 220 s Expenses:
® Accumulate Depreciation Building 230 ® Purchases 710
® Equipment 240 ® Freight on Purchases 720
® Accumulated Deprec. Equipment 250 ® Purchase Returns 730
s Current Liabilities: ® Selling Expenses 740
® Accounts Payable 310 ® General and Admin. Expenses 750
s Long-Term Debt: ® Interest Expense 760
® Bonds Payable 410 ® Extraordinary Loss (pretax) 770
SMP Tradisional

6. Exhibit 3-2: Langkah dalam Kitaran Perakaunan
dan Objektifnya
Langkah Deskripsi Objektif
1 Kenalpasti Untuk kumpul maklumat, biasanya dlm bentuk dokumen
Transaksi/Kejadian untuk
sumber, mengenai transaksi/kejadian
Direkodkan
2 Jurnalkan Transaksi dan Untuk kenalpasti, nilai dan rekod impak ekonomi transaksi
Kejadian
ke atas firma dalam suatu rekod kronologikal (jurnal), dalam
bentuk yang membantupenghantaran ke akaun itu
3 Hantar drp Jurnal ke Lejar Untuk hantar maklumat drp jurnal ke lejar, peranti yang
simpan akaun itu
Ketika waktu perakaunan
SMP Tradisional

7. Exhibit 3-2: Langkah dalam Kitaran Perakaunan
dan Objektifnya
Langkah Deskripsi O bje ktif
4 Sediakan Imbangan To provide a convenient listing to check for debit-credit
Duga Tidak Selaras equality, and a starting point for adjusting entries
5 Menjurnal dan Hantar To record accruals, expiration of deferrals, estimations, and
Kemasukan Jurnal other events often not signaled by a new source document
Diselaras
6 Sediakan Imbangan To check for debit-credit equality and to simplify preparation
Duga Diselaras of the financial statements
7 Sediakan Penyata To communicate summarized financial information to external
Kewangan decision makers
8 Menjurnal dan Post To close temporary accounts and perakaunan
Di akhir waktu transfer the net income
Closing Entries amount to retained earnings
9 Prepare Post-Closing To check for debit-credit equality after the closing entries
Trial Balance
SMP Tradisional

8. Exhibit 3-2: Langkah dalam Kitaran Perakaunan
dan Objektifnya
Step Description Objective
10 Journalize and Post To simplify certain subsequent journal entries and reduce
Reversing Entries accounting costs.
Di awal waktu
perakaunan berikutnya
SMP Tradisional

9. Kejadian Sistem bukan Penyata Audit
bisnes kewangan Pelanggan kewangan penyata
maklumat dan nota dan nota
Proses Kitaran Perakaunan
Analisa Rekod Hantar data Sedia dan Sediakan
data kejadian data jurnal ke selaras penyata
bisnes transaksi lejar imbangan duga dan nota
Penyata
Jurnal- Lejar- Imbangan kewangan
Abaikan dan nota
data jurnal lejar duga
kejadian
Nota Betul dan
penyata selaras
kewangan

10. Langkah 1: Kenalpasti Transaksi
Perakaunan untuk Direkodkan
s The purposes of this first step are to identify the business events
that can be considered accounting transactions and to collect
relevant economic data about those transactions. Accounting
transactions are the business events that cause a change in the
organization’s assets, liabilities, or owner’s equity. These
events include
® Exchanges of resources and obligations between the reporting firm and
outside parties (reciprocal transfers or non-reciprocal transfers)
® Internal Events within the firm that affect its resources or obligations but
that do not involve outside parties
® Economic and environmental events beyond the control of the company
(changes in values)
s Accounting transactions are typically accompanied by a source
document prepared by someone other than the accountant
SMP Tradisional

11. Langkah 2 - Jurnalkan Data Transaksi
Perakaunan
s Measure and record the economic impact of
transactions
s Transactions are recorded in a journal - Debit, Credit,
date, account number, amounts ,and descriptions
s GeneralJournal
General journal and Special Journals
s Historical Cost Principle Page J-16
Date Accounts and Explanation Post. Amount
s Posting References and page numbers
1998 Ref. Debit Credit
2-Jan Equipment 150 15,000
Cash 101 5,000
Notes Payable 215 10,000
SMP Tradisional

12. Langkah 3: Hantar Data Jurnal ke
Lejar
s The process of transferring transaction data from the journals to
General Ledger
the ledger accounts is called posting
Cash Acct. 100
s General Ledger and Subsidiary Ledgers
1998 1998
Jan. 1 balance $18,700 Jan. 2 J-16 $5,000
s Totals of Special Journal Columns are posted
s An audit trail should provide the capability to trace an individual
transaction from its initial recording all the way through the
Equipment Acct. 150
1998 1998
accountingbalance $62,000 final figures in the financial
Jan. 1
process to the
statementsJ-16
Jan. 2 $15,000
s Reconciliation is the process of summing the subsidiary ledgers
and comparing the total with the balanceAcct.the general ledger
Notes Payable in 216
1998
control account Jan. 2 J-16 $10,000
SMP Tradisional

13. Langkah 4: Prepare Unadjusted Trial
Balance
s The unadjusted trial balance is a list of general ledger
accounts and their account balances
s Convenient method of determining that
the sum of the Debit account balances
equals the sum of the Credit account
balances
s If the trail balance does not balance
the source of the error must be
investigated
SMP Tradisional

14. Exhibit 3-5 Unadjusted Trail Balance
Illustrated
Sonora, Inc.
Unadjusted Trial Balance
31-Dec-98
Account Debit Credit
Click
Assets: Cash
Accounts Receivable
Allowance for Doubful Accounts
$67,300
45,000 to Open
Notes Receivable 8,000
Inventory (Jan. 1 balance, periodic system) 75,000
Prepaid Insurance 600
Land 8,000
Building 160,000
Accumulated depreciation, building 90,000
Equipment 91,000
Accumulated depreciation, equipment 27,000
Liabilities Accounts Payable 29,000
Bonds Payable 50,000
Ow ner's Equity Common Stock 150,000
Contributed Capital in exces of par 20,000
Retained Earnings 31,500
Revenues Sales Revenue 325,200
Interest Revenue 500
Rent Revenue 1,800
Expenses Purchases 130,000
Freight on purchases 4,000
Purchase Returns 2,000
Selling expenses 104,000
General and Administration 23,600
Interest expense 2,500
Extraordinary loss (pretax) 9000
$ 728,000.00 $ 728,000.00
SMP Tradisional

15. Step 5: Journalize and Post Adjusting Entries
s Adjusting entries are required when their is no source
document to trigger a transaction
® Passage of time ( interest or
depreciation) Source documents
from earlier
® Correct Errors
transactions are the
® Record Changes in Estimates primary information
® Recording Deferrals sources for adjusting
® Recording Accruals entries.
® Reclassifying balances
® Recognizing inventory losses
SMP Tradisional

16. Step 6: Prepare Adjusted Trial Balance
s The adjusted trial balance lists all the account balances
that will appear in the financial statements (with the
exception of retained earnings, which does not yet
reflect the current year’s net income and dividends).
s The purpose of the adjusted trial
balance is to confirm debit-credit
equality, taking all Adjusting
journal entries into consideration.
Confirm Debit Credit Balance
s Source for preparation of the
Financial Statements
SMP Tradisional

17. Step 7 Prepare Financial Statements
s The primary objective of financial accounting is to provide
information that is useful to decision-makers. Financial
statements can be produced for a period of any duration.
However, monthly, quarterly, and annual statements are the
most common. Adjusted Trial Balance
Account
Cash
Accounts Receivable
Allowance for Doubful Accounts
Notes Receivable
Debit
$67,300
45,000
8,000
Credit
Adjusting Entries
Debit
(1) 2,000
Credit Debit
$67,300
45,000
8,000
Credit
Income Statement
Debit Credit
Balance Sheet
Debit
$67,300
45,000
8,000
Credit
Inventory (Jan. 1 balance, periodic system) 75,000 75,000 75,000
The income statement, retained earnings
Prepaid Insurance 600 600 600
s
Land 8,000 8,000 8,000
Building 160,000 160,000 160,000
Accumulated depreciation, building 90,000 90,000 90,000
Equipment 91,000 91,000 91,000
Accumulated depreciation, equipment 27,000 27,000 27,000
Accounts Payable 29,000 29,000 29,000
Bonds Payable 50,000 50,000 50,000
statement, and balance sheet are prepared
Common Stock 150,000 150,000 150,000
Contributed Capital in exces of par 20,000 20,000 20,000
Retained Earnings 31,500 (1) 2,000 31,500 31,500
Sales Revenue 325,200 325,200 325,200
Interest Revenue 500 500 500
Rent Revenue 1,800 1,800 1,800
Purchases 130,000 130,000 130,000
Freight on purchases 4,000 4,000 4,000
directly from the adjusted trial balance.
Purchase Returns 2,000 2,000 2,000
Selling expenses 104,000 104,000 104,000
General and Administration 23,600 23,600 23,600
Interest expense 2,500 2,500 2,500
Extraordinary loss (pretax) 9000 9000 9000
$ 728,000.00 $ 728,000.00 $ 728,000.00 $ 728,000.00
Net Income 56400 56400
$ 329,500.00 $ 329,500.00 $454,900 $ 453,900.00
s The temporary account balances are
transferred to the income statement, and
the permanent account balances are
transferred to the balance sheet. FS
SMP Tradisional

18. Step 8 Journalize and Post Closing
Entries
s Closing entries reduce the temporary accounts (e.g., revenues,
expenses, and dividends) to a zero (closed) balance.
s Closing entries are recorded in the general journal at the end of
the accounting period and are posted to the appropriate ledger
accounts.
s Permanent accounts are not closed because they
carry asset, liability, and owner's equity balances
to the next accounting period.
s The retained earnings account is the only
permanent account involved in the
closing process.
SMP Tradisional

19. Step 9 Prepare Post-Closing Trial
Balance
s A post-closing trial balance lists only the balances of the
permanent accounts after the closing process is finished. (The
temporary accounts have zero balances.)
s This step is taken to check for debit-credit equality after the
closing entries are posted.
s Firms with a large number of accounts find this a valuable
procedure because the chance of error increases with the number
of accounts and postings.
s The retained earnings account is now stated at the ending
balance and is the only permanent account with a balance
different from the one shown in the adjusted trial balance.
SMP Tradisional

20. Step 10 Journalize and Post
Reversing Entries
s At the beginning of the next period, the accountant may prepare
and post reversing entries to compensate for the difference in
timing between the occurrence of an actual economic reality,
and the recording of the economic event in the accounting
system.
s Reversing entries use the same accounts and amounts as
adjusting entries but with the debits and credits reversed.
s These entries reverse adjusting entries made at the end of one
period and prepare the accounting records for normal processing
of business events in the new period.
SMP Tradisional

21. Aplikasikan IT kepada Kitaran
Perakaunan
s Cabaran pemprosesan maklumat manusia
® Kesilapan Manusia
® Ketidakcekapan Manusia
® Komunikasi berasas kertas adalah mahal
s Alasan kenapa IT tidak digunakan:
® teknologi tidak wujud
® teknologi tidak berkesan kos
s Menggunakan IT untuk replikasikan sistem manual
tidaklah cekap
s Senibina perakaunan perlulah diubah
SMP Tradisional

22. Kritikan ke atas Senibina Sistem
Perakaunan Tradisional
s Satu kritikan senibina tradisional ialah kekurangan integrasi
merentas kawasan fungsian organisasi.
s Contoh: sebuah pengilang komputer antarabangsa
menyelenggara carta akaun dan lejar berpisahan bagi bahagian
pembuatan dan pemasaran kerana mereka mempunyai kriteria
berbeza bagi pelaporan maklumat kewangan.
s Pembuatan mengecam pendapatan apabila Contoh:
produk dihantar kepada pelanggan Dua kejadian bisnes
• Hantaran ke pelanggan
s Pemasaran mengecam pendapatan apabila 8 kemasukan jurnal
pelanggan dibilkan bagi produk. • Bil ke pelanggan
s Keseluruhan proses perakaunan 8 kemasukan jurnal
• Menyelaras bagi
diautomasikan. Pencaman Pendapatan
8 kemasukan jurnal
SMP Tradisional

23. Kritikan ke atas Senibina Sistem
Perakaunan Tradisional
s Aktiviti dilaksanakan untuk
menyediakan perkhidmatan
kepada pelanggan
s Banyak sistem wujud untuk rekod
dan lapor aktiviti
s Pengurus berbeza mahukan
pandangan data berbeza untuk
membuat keputusan dalam ruang
pengaruhnya
s Terlalu banyak sistem
SMP Tradisional

24. Pelbagai Pandangan bagi Kejadian
Bisnes yang Sama
Marketing people wants to
Investors and creditors want
know about the order to Executive management
evaluate pricing, plan know about all orders to wants to know about the
to SALE
advertising campaigns, and profitability of their to evaluate its
assess the order
investments and the likelihood
target selling efforts. impact on the
Personnel view
of a return on their investment
organization
Personnel people Production view
want to know about Production people
the order to pay sales want to know about
commissions. the order to plan
production processes
Marketing view Executive view
Investors and creditors
view (GAAP)
SMP Tradisional

25. The Proliferation of Accounting
Business
Subsystems
Event
System A System B System C System D
Edit Edit Edit Edit
Audit Audit Audit Audit
Calculate Calculate Calculate Calculate
Summarize Summarize Summarize Summarize
Stored Stored Stored Stored
Data Data Data Data
Functional Functional Functional Functional
Views Views Views Views
SMP Tradisional

26. Kritikan ke atas Sistem dan Proses
Perakaunan Tradisional
s There is a proliferation of often conflicting, nonintegrated
systems and subsystems within a single organization.
s The architecture captures data about a subset of an organization's
business events (the accounting transactions).
s Data are not recorded and processed in real-time
s The architecture stores and processes
only a limited number of characteristics
about accounting transactions.
s The architecture captures and stores
duplicate data in a highly summarized form
s The architecture stores financial data to
satisfy one primary view (perspective).
SMP Tradisional

27. • Asas utama pada pelaporan
kewangan:
– Penyata Pendapatan & Kunci
Senibina Kira-kira
Perakaunan • Bina sistem baru/alternatif
Tradisional bagi pandangan alternatif data
bisnes.
• Menghad maklumat direkod
kepada “transaksi
perakaunan.”
• Simpan dan ringkaskan
maklumat dalam lejar.
SMP Tradisional

28. Data Perakaunan: Subset bagi Data
Bisnes
(Limited view &
limited data)
Data that
describes Acct.
Business Data
Activities
Business Accountants General Limited Output
Activities filter data Ledger Views / Formats
SMP Tradisional

29. Punca Masalah Sistem Tradisional
Proses: Output:
Input:
Klasifikasi Hasilkan
Set
dan pandanga
transaksi
ringkaskan n fungsian
yang sempit
data transaksi sempit
Pandangan fungsian sempit memandu pilihan
transaksi, klasifikasi, dan ringkasan
SMP Tradisional

30. Adakah Kritikan ini Sah?
s The criticisms we have presented simply highlight the
difficulties of adapting the traditional accounting system
architecture to a rapidly changing world.
s Today's business world is fast paced, more information
intensive, and involves complex business transactions beyond
Pacioli's wildest dreams
s Today’s information customers are very demanding. They desire
a larger variety of faster, customized information products
delivered in a variety of modes. For example, many people now
want their information system to produce a much broader array
of information products such as balanced scorecards.
SMP Tradisional

31. Cara Perakaunan Boleh Meningkatkan
Nilainya kepada Organisasi
Membantu Pengurusan
Helping to Embed Real-Time
Providing More Useful
Definasi Peraturan Proses
Information Processes into
Information Traditional
Bisnes – untuk-bantu pengurusan
Business Processes - Accountants
definasi peraturan proses expressed
accounting measures are bisnes
should provide meaningful, direct
dengan exclusively in monetary
almost penglibatan dalam proses
input into the design, precludes
bisnes organisasi.that development,
terms: a practice Senibina SMP
and implementation of real-time
haruslah dibina productivity,
information on bagi membolehkan
information processes that execute
performance, reliability and other
akauntan berpengaruh ke atas
business rules and data that cannot be
pembangunan dan gather business
multidimensional implementasi
data. expressed bisnes sepanjang
peraturan proses in monetary terms.
easily
proses bisnes itu.
SMP Tradisional

32. Tugas Pejabat CFO
(Chief Financial Officer)
s Insightful contributions into the
strategy and planning process
s Measures that focus and motivate the
Memikirkan objektif-objektif
organization mana menyediakan
yang
s justifikasi bagi mengubah
Information and analysis that provides
senibina sebarang sistem
insight into how value ismengekang
maklumat yang
being created
and how progresspemberi maklumst dalam
potensi is being matched to
strategic initiatives. nilai kepada sesebuah
menambah
s Leadershiporganisasi. financial
of major
initiatives.
SMP Tradisional

33. Pandangan Umum Aplikasi IT
Berasas-Kejadian
Enterprise-wide
Business Information
Events Customers
Business
Event
Processor
Reporting
(business Business
Business Facility
and Data Useful
Event (Information
information Repository Information
Data processing
processing
rules)
rules)
SMP Tradisional

34. • Berasaskan kepada kejadian
Ciri-ciri bisnes (aktiviti bisnes)
berbanding pandangan
Senibina Masa pelanggan maklumat.
• Menyokong pemudahan
Depan dan perubahan proses
bisnes.
• Integrasi kesemua data
bisnes.
• Integrasi kawalan proses
maklumat dan masa-nyata.
SMP Tradisional