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A Study on the Accounting Information System of
Inter-Faith Christian Academy

A Paper Presented to
Mr. Christopher Honorario
College of Management
University of the Philippines Visayas

In Partial Fulfillment of the Requirements in
BA 184.1
Systems Analysis and Design (Manual and Computer-based Accounting Systems)

Presented by:

Maria Kristia A. Guzon
Agnes Bianca L. Mendoza
Ma. Andrea S. Ochon
Diane T. Tejada

September 2009

This Paper was defended on September 30, 2009, before the following Panel Judges:

CHRISTOPHER HONORARIO
Adviser – BA 184.1
College of Management
University of the Philippines Visayas
General Luna, Iloilo City

IRENE BACAS, CPA
Senior Associate, Technical and Security Risk Services
SGV & Co., Member of Ernst & Young International
Ayala Avenue, Makati City

BENMAR B. PANAGUITON
Faculty
University of the Philippines Visayas
General Luna, Iloilo City
TABLE OF CONTENTS

I. COMPANY PROFILE1
A. Mission, Vision and Core Values
B. Brief History and Background
C. Business Functions or Units
1. Geographical Location
2. Services
3. Business Functions
D. Organizational Structure and Job Description of Personnel E. Layout of Physical Activities

II. EXISTING ACCOUNTING INFORMATION SYSTEM19
A. General Overview
B. Transaction Cycles
1. Revenue Cycle
2. Expenditure Cycle
C. Documents
1. Source Documents
2. Product Documents
D. Journals
1. Cash Receipts Journal
2. Cash Disbursement Journal
E. Computer-based Accounting System
A. Processing Method (Batch Processing)
B. Back-up Procedure and Storage

III. ANALYSIS OF INTERNAL CONTROLS48

IV. PROPOSED SYSTEM54
A. Revised Transaction Cycle
1. Revenue Cycle
2. Expenditure Cycle
B. Proposed Job Description of Personnel
C. Proposed Documents, Journals and ledgers
D. Proposed Accounting Policies and Procedures
V. AUTOMATED SYSTEM85
A. Benefits of Automation
B. Output
C. Controls
D. Performance
E. Processes
F. Software
G. Personnel Involved
H. Database Structure and Design

List of Figures

Figure 1. ICA Previous Location

Figure 2. ICA Current Location

Figure 3. Organizational Chart

Figure 4. Ground Level Floor Plan

Figure 5. Second Level Floor Plan

Figure 6. Document Flowchart: Revenue Cycle

Figure 7.Document Flowchart: Purchases System --- Books

Figure 8.Document Flowchart: Distribution of Books – Enrolment Period

Figure 9. Document Flowchart: Purchases System --- Cloth

Figure 10. Document Flowchart: Distribution of Cloth --- Enrolment Period

Figure 11.Document Flowchart: Purchases System --- Supplies

Figure 12.Document Flowchart: Cash Disbursement System --- Payment of Cloth

Figure 13.Document Flowchart: Cash Disbursement System --- Payment of Consigned Goods

Figure 14.Document Flowchart: Payroll System

Figure 15.Official Receipt

Figure 16.Voucher

Figure 17.Daily Time Record

Figure 18.Log Book

Figure 19.Cash Receipts Journal

Figure 20.Cash Disbursement Journal

Figure 21.Payroll Sheet using MS Excel

Figure 22.Proposed Systems Flowchart: Revenue Cycle

Figure 23. Proposed Document Flowchart: Purchases System --- Books and Cloth

Figure 24. Proposed Document Flowchart: Distribution of Books

Figure 25. Proposed Document Flowchart: Purchases System --- Supplies

Figure 26. Proposed Document Flowchart: Cash Disbursement System --- Payment of Utility Bills

Figure 27. Proposed Document Flowchart: Cash Disbursement System --- Payment of Consigned Goods

Figure 28. Proposed System Flowchart: Payroll System

Figure 29. Proposed Official Receipt

Figure 30. Proposed Purchase...
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