Weaccounting - The purpose of the main component of the accounting system is like a house has components that can form the structure of the building so that the house can stand upright and function to protect the homeowner.
The accounting system is one of the information systems among various types of information systems used by management in managing the company. each system consists of building blocks that make up the system.
Components consisting of 6 blocks are often referred to as (Information system building block) input, model, output, database, technology, and control.
|6 Complete Accounting Information System Components|
1. Input Block
Input is data that enters the accounting system and the media and the method used to enter the data into the system. Input consists of transactions, statements, requests, orders and messages.
In general, entering data must follow the rules regarding identification, authorization, layout, and processing. The way to enter input into the system can be in the form of handwritten paper forms, physical recognition such as fingerprints, keyboards and more.
In the accounting system to produce sales reports per product type, both sales transactions and sales returns are input. Date of transaction, type of product, quantity, the selling price of the customer name unit is the input entered into the accounting system to produce sales information per product type. The media is in the form of sales invoices that have certain formats/rules to fill them.
The Model Block consists of logico-mathematical models that process the input of data stored in various ways to produce the desired result or output. And answer questions or can summarize or combine the virgin into a concise report.
Processing income and cost data to generate income statements requires the following simple logical-mathematical model
3. Output Block
Products from information systems are outputs in the form of quality information and documents needed for all levels of management and all information users, both internal and external information users.
The output of the accounting system can be in the form of invoices, purchase order letters, budget execution reports, messages, orders and the results of decision making.
4. Block Technology
Technology is a supporting tool for accounting information systems. Technology can capture input, run models, store and access data, generate output data and control the entire system. In computer-based accounting systems, technology is classified into three components: components: auxiliary storage telecommunications and software.
This block is a place to store data that is used to serve the needs of information users. The database is divided into two: physically and logically. Physically data is through storing data such as floppy disks, magnetic tape tapes, and others. The logical database is how the data storage structure so as to monitor the accuracy, accuracy, and relevance of the presentation of information to meet the needs of users.
6. Control Blocks
All related information systems must be protected from disasters, threats such as fire, fraud, embezzlement, inefficiency, sabotage and other bad possibilities.
Some steps that can be taken to control the information system are:
- Use of record processing systems
- Application of accounting controls
- Development of a master information system design
- Making emergency plans
- Application of employee selection procedures
- Making complete documentation about the system.
- Disaster protection.