The Lemonade Stand: A Teaching Case for Developing an Information System for the Revenue Process

2006 ◽  
Vol 1 (1) ◽  
pp. 5-10 ◽  
Author(s):  
Brad A. Schafer ◽  
Kathy Hurtt
Keyword(s):  
Information System ◽  
Internal Control ◽  
Database Design ◽  
Business Plan ◽  
Background Information ◽  
Design Data ◽  
Software Application ◽  
Hands On ◽  
Accounting Software

For this case, each student assumes the role of an accountant and system designer developing a company's accounting software application. The student is provided with company background information and relevant revenue processes for Schafer Lemonade Stand Company. Using a relatively simple business plan, each student documents the system and designs and implements a computerized application to record and report all of the necessary information for the revenue process of the business. By completing the requirements of the case, the student integrates the concepts of database design (data modeling), walkthrough documentation (flowcharting), hands-on development (creating tables, forms, queries, and reports), and considers key internal control concepts for accounting processes.

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

2016 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
T - Titania
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Accounting Information ◽  
Accounting System ◽  
Audit Process ◽  
Accounting Information System ◽  
Accounting Software ◽  
Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

scholarly journals ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA

2020 ◽  
Vol 1 (5) ◽  
pp. 775-784
Author(s):  
Rahul Chauhan ◽  
Astrid Juliani
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Accurate Information ◽  
Accounting Information System ◽  
Accounts Payable ◽  
Accounting Report

A comprehensive company information system is called Accounting, because it processes all transactions into a document in the form of financial statements. Its role is systematic and covers the entire data and information of documents from all the company's business transaction activities as a whole. Information obtained from the information system in the accounting report will be submitted to management. In this era of globalization, the role of information systems is very important in various fields. Companies must focus on providing users with fast, accurate but still accurate information to financial statements, and other financial data that contribute to decisions and policies made by management. The company uses information systems in the hope that it can help the company achieve its goals. The accounting information system that is currently widely applied by companies is the Information System on Accounts Payable or Accounts Payable. In addition to providing information on Trade Debt data or Accounts Payable, PT Framas Indonesia has applied the Accounting Information System well. Most of the processes have been computerized properly, PT Framas has also designed recording procedures and Internal Control on Accounts Payable. Double checks are also carried out on several processes so as to minimize errors in payment.

scholarly journals The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam

2017 ◽  
Vol 6 (4) ◽  
pp. 87
Author(s):  
Nguyen Thanh Phuong
Keyword(s):  
Information System ◽  
Information Systems ◽  
Empirical Evidence ◽  
Management Accounting ◽  
Financial Accounting ◽  
Linkage Quality ◽  
Managerial Implications ◽  
Accounting Software ◽  
Role Of Information

This paper analyzes the role of information system in linking management accounting (MA) and financial accounting (FA). We employ a survey by focusing on Vietnam firms applying information systems to their accounting activities. The findings indicate eight roles of information system such (1) as facilitator, (2) as catalyst, (3) as motivator, (4) as enabler of linking MA and FA, (5) by decreasing the linkage costs, (6) improving the linkage quality, (7) enhancing accountant’s the role, and (8) controlling the linkage between MA and FA. For managerial implications, we propose some recommendations for improving the role of information system in linking MA and FA. In the coming time, Vietnam firms should drastically improve information systems by using accounting software and enhancing their accountants’ qualification. 

scholarly journals PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN

2019 ◽  
Vol 3 (2) ◽  
pp. 39-63
Author(s):  
Bq. Anggun Hilendri ◽  
Sapto Hendri B. S.
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Service Companies ◽  
Banking Service ◽  
Control Units ◽  
Internal Control System ◽  
Accounting Control

Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.

scholarly journals AUDIT SISTEM INFORMASI APLIKASI PENJUALAN TUNAI PADA PT AJ

2009 ◽  
Vol 3 (2) ◽  
pp. 86
Author(s):  
Evy Herawati
Keyword(s):  
Decision Making ◽  
Information System ◽  
Internal Control ◽  
Management Control ◽  
General Control ◽  
Software Application ◽  
Control Application ◽  
Audit Information ◽  
Support Decision Making ◽  
Control Management

The purpose of the study is to determine if general control and application control at PT AJ is sufficient in running the system of cash sale in an efficient and effective. Conclusion obtained are more adequate level of internal control reliability in handling the risks that may occur so that the information produced will be more rapid, accurate, and reliable to support decision making from management. Therefore, it is very important for companies to conduct an audit of internal control, management control, application control, particularly software application on a regular basis so that cash sale can be more reliable anymore.Keywords: audit, information system, cash sale, the company

Pemodelan Employee Self Service Sistem Sebagai Penunjang Human Resources Department

2015 ◽  
Vol 6 (1) ◽  
pp. 27-35
Author(s):  
Tanty Oktavia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Human Resources ◽  
Business Processes ◽  
Personal Data ◽  
Database Design ◽  
Self Service ◽  
Labor Resources ◽  
Employee Self Service

The background of this research is based on the operational needs in human resources department to organize all the data and business processes that occur in this division. The role of the Human Resources division significantly to manage labor resources that contribute to the implementation of the organization’s operations. The objectives in this research is to build a model of information system that can support the operation in employee management system, which consists of employees’ personal data, attendance report, and document about employees competence. The method of this research refers to model lifecycle database [1]. The results achieved in this study was the establishment of a model of information systems and database design that can support the operations of the Human Resources Department that can be operated and controlled directly by the relevant employees, so that the operational process can be performed effectively and efficiently. Keywords: information system, human resources department, database lifecycle.

The role of context in decision making: some implications for database design

1997 ◽  
Vol 6 (2) ◽  
pp. 122-128
Author(s):  
D J Grimshaw ◽  
P L Mott ◽  
S A Roberts
Keyword(s):  
Decision Making ◽  
Database Design
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