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:KHARISMA FIENDY
:1401103010110

ACCOUTNING INFORMATION SYSTEM SUMMARY

Overview of Transaction Processing and Enterprise Resource Planning
Systems

A. Transaction Processing: Data Processing Cycle

Data processing cycle is a series of computer-based operations implemented against
certain data. Data processing cycle consists of four stages, as follows.
1. Input Data
Stages in the data input is as follows.
a. use of source documents to obtain data related activities of the company. Data that is
typically collected includes:
-the events that happened,
-resources that are affected by such events, and
-Parties that participate in such events.
A number of actions can be implemented in order to improve the accuracy and
efficiency of input data, namely:
-Use of turnaround documents
Turnaround document is the document that is generated internally by the company
to send to external parties. The external party add specific data to in the document before
sending it back to the company.
-The use of source data automation
Source data automation is the process of examining the data in the form of
machine readable the form so as to minimize human intervention.
b. make sure that the data that is retrieved is accurate and complete data. Baberapa things
could be kept include:
-using the data source and the data input screen is designed with good

-using renumbered documents so that it can verify that the entire transaction has been
recorded and no documents are scattered/lost.
c. Ensure that all corporate policy has been followed, such as the associated policy authorization
and verification
2. Data storage
Things to note in the stages of data storage are that the data need to be organized so that it
can be accessed easily and efficiently. Therefore, the discussion will be preceded by the terms
associated with manual data storage.
a. the great book (general ledger)
A great book (general ledger) is a file used to store the collection of information about
the resources and actors associated with certain events. Specifically, the term refers to a set of
great books of t-accounts.
b. auxiliary ledgers (subsidiary ledger)
Great book (general ledger) helper is a file that contains more detailed information
associated balance-account balance in general ledger.
c Coding Techniques. The coding is a method that systematically associates the number or
letter of the data in a particular order classifying and organizing the data.
d.Chart of accounts (chart of accounts) The chart of accounts is a list of all the great books of
account that is used by the company
e. Journal In manual systems as well as in some software applications of accounting, penginputan
data was first implemented by the journal. The journal can be either General or special journal
journal.
f. audit Trail (audit trails) An audit trail said there while there is sufficient documentation to allow
a search of the transaction from the beginning until the end and vice versa.
3. Data processing
After a particular activity related data collected and inputted into the system then the next
process that must be done is the processing of data. Data processing may be classified into
four types, namely:
a. Updating data (updating data) data Updates were implemented to record the occurrence
of certain events, resources that are affected by those activities, and the parties that
participated in it.
b. data changes (changing the data) example changes data is customer address change

c. addition of data (adding data) Examples of adding data is the addition of new customers
d. Elimination of data (deleting data) examples of data removal is the removal of the
customers in the last five years is in no way carry out the purchase transaction.
4. Output Information
The last stage of the process information is the output information. The output of such
information can be:
a. the documents are records of transactions or other corporate data, for instance was the
proof of payment of the salaries of employees and trade goods inventory purchase
orders.
b. reports. The report is used by officers to control the operational activities and by
managers to make informed decisions and design strategy.
c. Queries. Queries is a top user requests certain information. Queries can be requested
periodically or at a time either in hardcopy or softcopy form
B.

Enterprise Resource Planning (ERP) System

Many organizations develop extra information systems to collect, process, store, and
report on information that is not included in it. Unfortunately, the existence of many of the system
thus poses many problems and inefficiencies such as duplicated data and difficult systems
integration is implemented.
The system of Enterprise Resource System (ERP) addressing these issues by way of
integrating all aspects of company operations with traditional ERP systems, collect, process, and
store data as well as providing information to managers as well as external parties of the
company.
An ERP system is composed of several modules where each module using best business
practices to automate business process standards. ERP usually consists of the following modules :
Finance (General Ledger and reporting system), Human resources and payroll, revenue cycle,
expenditure cycle, production cycle, project management, etc.
1. The advantages of the use of an ERP system is as follows :
.
a. ERP systems provide an overview of the financial condition and the Organization in
an integrated and comprehensive.
b. Input data is only done once so it does not need to do multiple inputs to other
systems.
c. Management gain a broader picture and greater monitoring capabilities to any
business area within the organization.
d. Organization of the overall gain better access control.
e. reporting procedures and terstandardisasi among business units.

f. Customer Service Improvement as a result of the fulfillment of customer orders

faster, the availability of supplies, shipping information, and transaction records
before.
g. peroduksi Division received the order of production in real time and the presence of
a terotomatisasi production will increase productivity.
2. The weakness of the usage of an ERP system is as follows.:
a. ERP systems require a large fee for the applied.
b. ERP system takes a long time to be applied.
c. an ERP system would result in any change of business processes of the company.
d. an ERP system is a complex system to be applied.
e. the ERP system often pose a resistance/refusal of employees.