This Accounting Information Systems I Module Assignment has been prepared to fulfill the requirements of the subject. This module assignment is to prepare a comprehensive written analysis that requires us to apply one of the transaction cycle in accounting information system process to the particular organization. Accounting Information Systems (AIS) is a system that collects, records, stores, and processes data to produce information for decision maker. Knowledge of AIS is very useful in the career as an accountant in the future. In this module assignment, we will discuss our analysis about Indecor Furniture Center as our object of this assignment. We reviewed, analyzed, and proposed the suggestion of the store’s transaction cycle, data management, and internal control toward achieving its market goals. By identifying and analyzing the transaction cycle, data management, and internal control, we are able to identify and understand a business firm as a system, and how they produce and manage information for their day to day operation decision making. We can also understand about the fundamental concept of data management, understanding flowcharting as language of information systems, and the development, implementation, and maintanance of accounting information systems. We are hoped that this module assignment can fulfil the requirements of the subject in this semester.
Jakarta, December 2010
BRIEF CONTENTS 2
CHAPTER 1: INTRODUCTION 3
CHAPTER 2: OPERATIONAL ACTIVITY DAILY OF THE OBJECT 5
CHAPTER 3: ANALYSIS OF DOCUMENTATION NEEDED 13
CHAPTER 4: DATA MANAGEMENT 21
CHAPTER 5: INTERNAL CONTROL 29
CHAPTER 6: CONCLUSION AND SUGGESTION 32
PT. AUVIRA CAHAYA PRIMA is one of the manufacturing company in Jakarta which is focused in selling furnitures. It has many stores to distribute their goods to the customers, and one of the stores had been choosen as our object for Accounting Information Systems module assignment. Indecor Furniture is the store’s name of our object for this assignment which is located in Bintaro Jaya Sector 7. It is the one of the franchise which is developed by PT. Auvira Cahaya Prima. It is a new marketing concept in selling furniture that is different with another traditional furniture store. Indecor Furniture commits to provide comfort, services, and competitive price of the furnitures for customers’ needs. Indecor Furniture has a Director who owns the stores, and 11 employees, which consists of a general managers, an inventory manager, a marketing manager, 4 drivers, and 4 sales promotion girls. This store opens daily from 9 am to 5 pm.
The Mission :
We are the Best Marketing and Service Organization in the Furniture Business
The Vission :
* Solution Provider for Customers to have a Better Living * Solution Provider for Retailer Members to SELL OUT to Customer * Solution Provider for Supplier Members to SELL IN to Retailer Member
GENERAL MANAGER & ACCOUNTANT
Director : he owns the store and do some authorization of the documents that have been occured. General Manager & Accountant : he supervise all the activities in the store, and do all the accounting activities that has been occured in the store. Inventory Manager : he supervised all the warehouse activities, often does some checks to the numbers of inventory, and control the shipping activities. Marketing Manager : he supervised all the purchasing and selling transactions that have been occured in the store, and control the financial activities. Driver : they do shipping job.
Sales Promotion Girl : they serve the customers who wants to buy the products.