This is an example flowchart
in a company as well as the explanation .
Example :
PT. CYBER IT
PT. CYBER is a handbags distributor company and owned by Ms.
Lisa. The company was founded in 1994. The company started from pleasure or
hobby Ms. Lisa, or the college friends. From the time of its establishment, PT.
CYBER IT has had five warehouses and 50 transportation is ready to distribute
the goods.
One of the advantages of this company are have employees who
is a graduate of the University A very understanding of good internal control,
in accordance with what they learned in the course of Accounting Information
Systems.
Sales cycles of PT. CYBER IT, as follows:
At the first the company will send to Customer a Sales
Order. It can be come with a variety of forms, some form official order form, but if the customer is a
loyal customer, the customer can order by telephone or email. And then an
employee from sales department will
archive that document.
Then Sales department will give the Customer Order to the
credit department to be authorized to see the credit limit on the computer
database. This is to ensure the customer's debt is still below the credit limit
set by the management company. If not authorized (credit customer debt limit
has been exceeded), then it will notify customers by the sales department to be
able to repay their debts in advance to be able to order again. Then if it
has authorized, then the credit will
provide authorized Customer Order back to sales department.
The sales department will
create a sales order (based on Customer Order) in triplicate. One will
be given to the Accounting department, one will be given to the warehouse, and
another will be recorded sales department.
Then the warehouse will carefully to prepare the items
needed to be shipped and packaged properly in order to be ready to be send. In
the packaging process, the warehouse also makes Packing Slip in triplicate
(warehouse, accounting and the delivery of goods in question.
Sales Order and Packing Slip that exist in the accounting
department will be compared and when it
is appropriate to be used as a reference for the accounting department to
update the data receivables owned by the company concerned customers. This data
has been made in the form of a database in a computer owned by the company.
If the customer makes a payment, the proof of payment must
be sent to the cashier for making a remittance advice. The remittance advice
will be sent go to accounting for the data update customer receivables. A copy
is also stored Remittance advice cashier section to be used as evidence.
Create the document flowchart of revenue cycle at the top!
Discussion:
For the above problem, the first step to do is to observe
and draw conclusions on the story above. Find
how many department in the example above. Then start create the
illustrations in the form of a table as below:
|
|
PT. CYBER IT
|
Sales Department
|
Input data
|
Process
|
Output Data
|
Formal and standardized order form (from sales department)
|
Process Documentation
|
Customer Orders Document
|
Email
(from sales department)
|
Telepon
(from sales department)
|
Credit Department
|
Customer Orders Document
(from sales department)
|
Inspection process to customer orders and credit limit in the database
|
Not authorized (credit department notify to sales department to customers settle the bill first)
|
Credit limit (from database)
|
Authorized (Credit department give customer order document to the sales department that has been authorized)
|
Sales Department
|
Customer order document has been authorized
(from credit department)
|
Process of making a sales order
|
Sales Order Document in triplicate to:
Dep. Accounting, Dep. Warehouse, Dep. sales
|
Warehouse
|
Sales Order Document
(from sales department)
|
Process to preparation of items for packing and shipping
|
Packing Slip document in t triplicate to: Warehouse, Dep. Accounting, included in delivery of the goods in question.
|
Accounting Department
|
Sales Order Document
(from sales department)
|
The assessment process of the Sales order and Packing Slip
|
Receivable data that has been updated in the form of a data base
|
Packing Slip
Sales Order Document
(from sales warehouse)
|
Cashier
|
Proof of Payment
|
Process of the Remittance Advice
|
Remittance Advice documents in duplicate to: Dep. Accounting & Cashier to be used as evidence
|
After creating the table Flowchart, the next step is to make Flowchart, as follows:
Page-1
Page-2
Conclusion :
The first image is the Page-1
The second sheet is the Page-2
Well this is sample questions and answers for Accounting Information Systems.
Hope this is be useful.