Database Sistem Informasi Akuntansi - DOC by fob81554

VIEWS: 1,793 PAGES: 18

More Info
									                             TUGAS CHAPTER I

MATA KULIAH                   : Sistem Informasi Akuntansi I
SEMESTER                      : III                  SKS: 3
PERTEMUAN KE                  : I
TUJUAN TUGAS                  : 1. Memahami suatu proses bisnis
                                  2. Memahami kegunaan dari sistem informasi akuntansi
URAIAN TUGAS                  :
a. Obyek Garapan              : Soal kasus University City Library (kasus terlampir)
b. Yang harus dikerjakan dan batasan-batasan:
   Menjawab pertanyaan-pertanyaan yang terkait dengan kasus tersebut disertai dengan
   penjelasan-penjelasan, contoh serta alasan-alasan yang kuat.
c. Metode/ cara pengerjaan, acuan yang digunakan:
   Soal dapat dikerjakan dengan mengacu pada pembahasan Chapter I “Introduction to
   Accounting Information System” Sumber: Jones&Rama. 2003. Accounting
   Information System. Thomson
d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
      Diketik dalam bentuk Microsoft Word dengan Font Times New Roman Size 12
      Paper size: A4
      Space 1,5
                               TUGAS CHAPTER I

University City Library loans books to city residents who have a valid library card. A
patron visits the library, selects books to check out and proceeds to the check-out counter.
If person wishing to check out books does not have a valid library card, one can be
obtained by filling out an application and giving it to the librarian manning the check-out
counter. The librarian will then enter the information into the computer and issue a
library card. Library cards are valid for 3 years from the issue date. The employee id of
the librarian entering the data is recorded.


A patron may check out up to 10 books. All books are due two weeks from the check-out
date. The patron is given a printed receipt listing all books and their due date. If a book is
not returned by the due date, an overdue notice is generated and mailed to the patron. The
patron’s account is flagged as having overdue books. When an account has overdue
books, no books can be checked out until all overdue books have been returned and the
fine has been paid in full. The library charges a $0.50 per day per book fine. If a patron
has overdue books, the librarian collects the fine to clear the account before allowing
more books to be checked out.


If a book is returned is poor condition (e.g. pages torn or dog-eared, broken spine, or
writing in the book), the patron is charged for the replacement value of the book. The
patron’s account will be flagged as owing replacement value until the amount is paid in
full. The book publisher is contacted to obtain replacement cost. If a history of returning
ruined books is detected (3 or more over the course of any 1 year), the patron’s library
card will be permanently revoked.


The head librarian is responsible for tracking daily fine and book replacement collections.
On a weekly basis, this money is deposited in the bank by the head librarian. She keeps a
record of deposits for the library and also sends a record of weekly deposits to the
University City Accounting Department.
The head librarian is also responsible for the semi-annual fund-raising drives. Monies
that are donated are tax deductible and may not always come from active library patrons.
Donations are tracked separately from fine/replacement collections. In January of each
year, a letter is sent to all contributors from the previous year stating the total amount of
all donations during the previous year.


Instructions: Answer the following questions!

   1. What is an Accounting Information System (AIS)? Give examples of information
       that should be tracked by University City Library AIS.
   2. Accounting information is typically created during routine operations in an
       organization’s business process. Discuss this statement using examples from
       University City Library.
   3. Discuss the uses of accounting information at University City Library. Consider
       the five uses of accounting information discussed in the text.
   4. While studying an AIS, it is useful to consider various people/organizational units
       involved in the business process.
       A. Identify the key people responsible for various activities in the revenue
           process of University City Library.
       B. Briefly describe the responsibility of each person identified in Requirement A
           above.
       C. Give two examples to illustrate how information in the AIS is used by various
           employees of Sanford.
                            TUGAS CHAPTER II

MATA KULIAH                  : Sistem Informasi Akuntansi I
SEMESTER                     : III                   SKS: 3
PERTEMUAN KE                 : II
TUJUAN TUGAS                 : 1. Mampu memahami siklus transaksi
                                 2. Mampu memahami konsep dasar file
                                 3. Dapat mengidentifikasi peristiwa pada proses bisnis
                                 4. Dapat mengidentifikasi informasi dari data yg
                                    dibutuhkan
                                 5. Mampu melakukan integrasi data
URAIAN TUGAS                 :
a. Obyek Garapan             : Soal kasus Sanford Wholesale Food
b. Yang harus dikerjakan dan batasan-batasan:
    1. Melakukan identifikasi peristiwa bisnis dengan memuat informasi yang berisi no
    event, nama peristiwa, waktu dimulai, agent yang bertanggung jawab serta aktivitas
    yang dilakukan dari peristiwa bisnis tersebut. (buat dalam bentuk kolom untuk
    memudahkan)
    2. Tentukan event mana yang harus dicatat dalam general ledger.
    3. Buatlah jurnal dari event tersebut (yang diminta di no 2). (Gunakan XXX untuk
    menggantikan nilai nominal dari transaksi yang dicatat di general ledger.)
    4. Event mana yang dicatat kedalam komputer sistem? Apakah jawaban no 2 dan 4
    sama, jelaskan!
    5. Dokumen-dokumen berikut digunakan dalam revenue process: credit application,
    order dan invoice. Lengkapilah tabel berikut:
           Documents               Created during event                 Purpose
     Credit application
     Order
     Invoice

c. Metode/ cara pengerjaan, acuan yang digunakan:
   Cukup Jelas

d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
     Diketik dalam bentuk Microsoft Word dengan Font Times New Roman Size 12
     Paper size: A4
     Space 1,5
                                  TUGAS CHAPTER II


        Sanford Wholesale Foods sells produce to local restaurants and grocery stores.
First, a customer contacts a salesperson on the telephone and inquires about the
company’s products. The salesperson provides information about the company’s products
and sales terms. If the customer is interested in purchasing on credit, he comes to
Sanford’s office. He gets a credit application from the salesperson and fills in the name,
telephone number, address, and other details. The salesperson gives the form to the credit
manager. The credit manager reviews the application and does research on the customer’s
credit history. Depending on the credit history, the credit manager decides on a credit
limit and terms (payment within certain number of days or payment on a certain day of
the month). The credit manager completes a customer information form with customer
details, credit limit and terms. He files the credit application and sends one copy of the
customer information form to the dispatcher. The dispatcher files the customer
information forms in alphabetical order He sends the second copy of the customer
information form to the accounts receivable (A/R) clerk. The A/R clerk enters this
information on a new page in the Customer Ledger and files the customer information
form in a customer folder.
        The customer calls the salesperson to place an order. The salesperson notes the
order information in a pre-numbered order form. He sends one copy of the sales order to
the warehouse and the second copy to the accounts receivable clerk. The accounts
receivable clerk files the sales order in numerical sequence. A warehouse employee uses
the sales order to pick the goods. The warehouse employee gives the goods and the sales
order to the dispatcher. The dispatcher compares the sales order and the goods. She then
prepares two copies of the invoice. Then she records the delivery information including
the date and time on a delivery log. The dispatcher gives the goods and invoices to a
driver. The driver delivers the goods to the customer. The customer signs the invoice.
The customer keeps one copy and gives the other copy back to the driver. The signed
invoices are forwarded to the accounts receivable clerk each evening. The accounts
receivable clerk locates the corresponding sales order. He compares the sales order with
the invoice. He then writes the invoice details in the customer ledger. He attaches the
invoice to the sales order copy. He files the invoices in the customer folder in order of
due date.

Kriteria penilaian:
1. Ketepatan pemahaman
2. Originalitas tugas
3. Ketepatan waktu mengumpulkan tugas
                            TUGAS CHAPTER III

MATA KULIAH                   : Sistem Informasi Akuntansi I
SEMESTER                      : III                 SKS: 3
PERTEMUAN KE                  : III
TUJUAN TUGAS                  : Dapat membaca dan menggambar alur informasi
                                  akuntansi dalam bentuk UML Activity Diagram
URAIAN TUGAS                  :
a. Obyek Garapan              : Soal kasus Foster Manufacturing (kasus terlampir)
b. Yang harus dikerjakan dan batasan-batasan:
   Buatlah overview activity diagram dari kasus Foster Manufacturing. Gambar juga
   harus memperhatikan kerapian.
c. Metode/ cara pengerjaan, acuan yang digunakan:
    Gambar dibuat dengan mengacu pada simbol-simbol yang digunakan pada UML
    Activity diagram. Sumber: Jones&Rama. 2003. Accounting Information System.
    Thomson
d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
       Diketik
       Paper size: A4
e. Kriteria penilaian:
  1. Ketepatan alur informasi
  2. Ketepatan penggunaan simbol
  3. Kerapian gambar
  4. Ketepatan waktu mengumpulkan tugas
  5. Originalitas tugas
                            TUGAS CHAPTER III

Foster Manufacturing has manufacturing plants at several locations. The company has a
centralized Corporate Purchasing function and Corporate Accounts Payable function.
The narrative below describes the acquisition process of Foster Manufacturing. The
narrative has been annotated to show events:

Prepare purchase order
The process starts when the Corporate Purchasing function uses information about raw
material needs from information in Production Orders and Bill of materials tables to
decide on items to be ordered. After selecting authorized suppliers from a Supplier file,
purchase orders (PO) are printed and mailed to suppliers. The PO information is stored in
a Purchase Order table.

Receive goods
The Receiving function at each plant receives the goods. First, the goods are examined to
see that they are in acceptable condition. Then the quantity of goods is verified against a
packing slip. The receipt data is then entered into the computer and transmitted to the
corporate accounts payable department.



Record invoice
The accounts payable department is responsible for recording invoices. The supplier
number, invoice number, purchase order number, invoice date, and due date are entered.
The system checks to see that a valid purchase order exists. The invoice data is also
checked against receipt data to make sure that the goods have been received. Then the
system records the invoice data in an Invoice table

Print checks
At the end of each week, the accounts payable department uses the computer system to
print the invoices due on a payment listing. The system also prints checks. The accounts
payable department sends the checks/payment listing to the treasurer’s office

Pay suppliers
The Treasurer’s office compares check numbers printed on checks by the computer with
check numbers on payment listing, signs and mails the checks. The payment listing is
sent to accounts payable.

Post payments
Once the payment listing has been received from the treasurer’s office, the accounts
payable department posts the payment information in the Invoice file to the Supplier
master file. The system prints summary reports for each manufacturing plant.
                              TUGAS CHAPTER IV

 MATA KULIAH                   : Sistem Informasi Akuntansi I
 SEMESTER                      : III                   SKS: 3
 PERTEMUAN KE                  : VI
TUJUAN TUGAS                   : Mampu menganalisa risiko yang melekat dan kontrol
                                 yang diterapkan dalam suatu proses bisnis
 URAIAN TUGAS                  :
 a. Obyek Garapan              : Soal kasus City Tire (kasus terlampir)
 b. Yang harus dikerjakan dan batasan-batasan:
     1. Idetifikasi peristiwa bisnis serta recording risk yang melekat pada kasus tersebut.
       Beri penjelasan atas penilaian risiko.
     2. Jelaskan bagaimana control yang diterapkan pada kasus tersebut.
 c. Metode/ cara pengerjaan, acuan yang digunakan:
   1. Gunakan format berikut untuk intruksi no.1
           Event name         Starts when       Internal       Assess
 Event                                          agent          recording
 number                                         assuming       risk?
                                                responsibility


  2. Gunakan format berikut untuk intruksi no.2
 Workflow control         How the control applies to City Tire ?

 Segregation of duties
 Using information
 from prior events to
 control activities
 Follow-up on events
 Recording internal
 agent accountable
 Limitation of access
 to assets and
 information

 d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
      Diketik dalam bentuk Microsoft Word dengan Font Times New Roman Size 12
      Paper size: A4
      Space 1,5
                           TUGAS CHAPTER IV

City Tire sells tires and related services, such as wheel balancing and alignment. The
selling and collecting process is described below:

Customers arrive at the service desk and inquire about tires or services. The sales
manager helps the customer decide on the particular type of tire and additional required
services. The sales manager then records the following information in the computer:
customer name, address and phone number, automobile license number, date and quantity
of the tires and services requested. The recording results in adding a record to the Order
and Order Detail Tables. An order is then printed that shows this information as well as
the total cost. The sales manager obtains the keys to the car from the customer, and places
them with the printed order in a bin for a service technician to pick them up. When a
service technician becomes available he takes the order and the keys and picks up the
required tires. The technician mounts the tire and performs other required services,
placing a check mark next to the order for each completed item. He parks the car in the
parking lot. The technician gives the completed order and keys to the sales manager.
The sales manager inspects the tires to make sure that the correct tires were mounted and
then calls the customer on the telephone. The customer returns to pick up the car and
pays the sales manager by check or cash. The sales manager records the amount
collected in the computer. The computer stores the information in a Cash Receipts File
and prints a cash receipt. Once the information is entered, the quantity on-hand is
reduced in the appropriate product record in the Inventory Table. The customer leaves
with a receipt and the car keys.



Kriteria penilaian:
   1. Kebenaran dan kejelasan jawaban
   2. Ketepatan waktu mengumpulkan
   3. Originalitas tugas
                             TUGAS CHAPTER V

MATA KULIAH                   : Sistem Informasi Akuntansi I
SEMESTER                      : III                  SKS: 3
PERTEMUAN KE                  : IX
TUJUAN TUGAS                  : Mampu menciptakan tabel dan atribut-atribut yang
                                digunakan dalam database.
URAIAN TUGAS                  :
a. Obyek Garapan              : Soal kasus Careful Movers (kasus terlampir)
b. Yang harus dikerjakan dan batasan-batasan:
  1. Buatlah UML class diagram dari kasus tersebut
  2. Tentukan tabel apa saja yang diperlukan dalam sistem, serta tentukan juga Primary
key dan foreign key dari tabel-tabel yang akan dibuat.
c. Metode/ cara pengerjaan, acuan yang digunakan:
 Jawablah instruksi no.2 dengan format berikut:
   Table                      Primary Key         Foreign Key



d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
     Diketik dalam bentuk Microsoft Word dengan Font Times New Roman Size 12
     Paper size: A4
     Space 1,5

e. Kriteria Penilaian:
    1. Ketepatan pemahaman
    2. Kejelasan informasi dari data yg dibutuhkan
    3. Kejelasan integrasi data
    4. Ketepatan waktu mengumpulkan tugas
    5. Originalitas tugas
                             TUGAS CHAPTER V

       The following narrative describes the revenue process used of Careful Movers
Inc. The narrative below has been annotated to show events.

Respond to customer inquiries
       The process starts when a customer calls the company and inquires about
services. A traffic clerk obtains information about the destination and possible dates and
provides the customer some basic information. If the customer is interested, the clerk
schedules a date for a manager to prepare an estimate.

Prepare Estimate
        On the scheduled date, the manager arrives at the customer’s house. He reviews
the items to be moved with the customer and provides an estimate. A customer may call
many companies and get quotes before making an agreement.

Prepare Agreement
        If the customer is interested, the manager prepares an agreement form including
the details of customer (Name, Address, Telephone#, Credit_Card#), the goods to be
moved (e.g. estimate of number of boxes, furniture, and appliances), the estimated hours,
the proposed date of the move, and the estimated cost. The customer signs the Agreement
form. The manager gives one copy of the service agreement form to the customer and
keeps the second copy.

Pack goods
        On the scheduled date, the driver and moving crew arrives at the customer’s
home. They pack the goods. The driver completes a Moving Service Form that shows the
agreement number, loading date, the arrival time, moving crew members, departure time,
the customer’s name, address, phone number, origin, and destination. The form also
shows the item type (e.g. boxes, bedding, desks, sofas, pictures, lamps, appliances),
description, quantity, and condition of the items.

Charge Customer

      After packing and loading all items, the driver notifies the traffic clerk. The
customer’s credit card is charged for 110% of the estimated cost of the move (the final
amount may be different and the difference is settled after the goods are delivered).

Deliver Goods
        When the truck arrives at the destination, a moving team unloads the items. The
driver notes the arrival time and departure time, the driver’s name, and the crew member
names on the Moving Service form. The driver then sends the completed Moving Service
Form to the traffic clerk.
Settle account
        The traffic clerk calculates the actual amount for the move, the initial charges, and
the amount to be collected or refunded. A statement is sent to the customer and any
excess payment is refunded.

Consider the following information while completing the UML class diagram:

   Assume that Careful Movers Inc. will maintain a list of the common types of items
    (e.g. different sizes of boxes, types of furniture etc.) on the computer system.
    Maintaining such a list makes it easier for users to select these item types and enter
    quantities, and for the system to calculate charges.
   Careful Movers System will track each event identified above – agreement, pickup,
    initial charge, delivery, and settlement.
   Each move involves many types of items (e.g. boxes, beds, desks, appliances, lamps,
    pictures). The same type of items are involved in many moves.
   At the time of the agreement, an initial estimate is made of the type and number of
    items involved in the move.
   The number and type of various items is accurately known and recorded at pickup
    time.
   Each loading and delivery involves many crew members. Each crew member is
    involved in multiple events.
   Each move involves one driver. Each driver is involved in multiple moves.
                             TUGAS CHAPTER VI

MATA KULIAH                   : Sistem Informasi Akuntansi I
SEMESTER                      : III                  SKS: 3
PERTEMUAN KE                  : XII
TUJUAN TUGAS                  : Dapat menciptakan pola/bentuk dokumen laporan suatu
                                  transaksi
URAIAN TUGAS                  :
a. Obyek Garapan              : Menentukan query, output serta layout report dari
                                  database yang sudah ada.
b. Yang harus dikerjakan dan batasan-batasan:
   Kerjakan sesuai dengan instruksi pada masing-masing soal.
c. Metode/ cara pengerjaan, acuan yang digunakan:
d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
        Diketik
        Paper size: A4
e. Kriteria penilaian:
    1.   Kebenaran pemahaman
    2.   Tingkat informasi pada atribut yang dibutuhkan
    3.   Cakupan Unsur-unsur layout
    4.   Kejelasan laporan yang dihasilkan
    5.   Kerapian design
    6.   Ketepatan waktu mengumpulkan tugas
    7.   Originalitas tugas
                             TUGAS CHAPTER VI
Review the sample tables for a course registration system shown below.
Student table
Student# Name            Balance Due
101        Jane Smith $0
102        John Silva    $20
103        Tina Brown $30

Professor table
Professor# Name               Department
301          Joe LaPlant      Accounting and Finance
302          Tom DeVries      Accounting and Finance
303          Sandra Volare    Management

Course table
Course# Section# Course Name                     Capacity    Professor#
ACT211 01            Principles of Accounting    30          301
ACT211 02            Principles of Accounting    30          301
MGT210 01            Statistics I                20          303
MGT210 02            Statistics I                20          303
Registration table
Registration# Student# Date
001              101       11/01/06
002              102       11/01/06
003              103       11/01/06

Registration_Detail table
Registration# Course#        Section#
001           ACT211         01
002           MGT210         01
002           ACT211         01
003           MGT210         01
003           ACT211         02

Required:
1. Show the results that would be displayed after running the following query:
SELECT Professor#, Name
FROM Professor Table
WHERE Department=”Accounting and Finance”

Result of running query:
2. Construct a query that would provide a list of courses that Student #103 is taking. The
output should include Course#, Course_Name, and Section#. Use either the query design
template or the navigation template.

 Table
 1. What attributes
 do users require in
 the query output?
 2. What criteria will
 be used to generate
 the output? What
 attributes will be
 used in the criteria?
 3. What foreign
 keys      link    the
 information in this
 table       to    the
 primary keys of
 other tables in the
 query?

Alternative Navigation Template




3. Show the result of running a query that joins the Registration Table and Student Table.
See the query below:




Note: * in the Field row implies all attributes of the table are included in the output.
Result of running query:




4. Create group event detail report for registration that shows the different course by
   students during the month of November. The report should show the Course#, Section#,
   Registrations#, and Student#. It should also organize information by Course# and show
   the total student from each section of course.
                           TUGAS CHAPTER VII

MATA KULIAH                   : Sistem Informasi Akuntansi I
SEMESTER                      : III                 SKS: 3
PERTEMUAN KE                  : XII
TUJUAN TUGAS                  : Dapat menciptakan pola/bentuk dokumen formulir suatu
                                  transaksi
URAIAN TUGAS                  :
a. Obyek Garapan              : Membuat design formulir dari kasus yang ada pada tugas
                                  Chapter VI.
b. Yang harus dikerjakan dan batasan-batasan:
   1. Design a form for maintaining the Professor table.
   2. Design a form for registering for a course. Include confirmation fields that use
      information from related tables.
   3. For each data item in the Registration Table discuss controls that could improve
      accuracy and efficiency.

       Data Item                  Control technique(s)
       Registration#

       Course# with Section#

       Student#

       Date


 4. For each of the data items above, indicate an error that would be prevented as a
    result of the control techniques that you suggested:
       Data Item     Error that would be prevented
       Registration#
       Course#
       Section#
       Student#
       Date

5. For what field in the Course Table would you be able to enforce referential integrity?
c. Metode/ cara pengerjaan, acuan yang digunakan: Cukup jelas
d. Deskripsi luaran tugas yang dihasilkan/ dikerjakan:
       Diketik
       Paper size: A4
e. Kriteria penilaian:
    1. Kebenaran pemahaman
    2. Tingkat informasi pada form
    3. Kejelasan type form yang dibuat
    4. Kejelasan integrasi data
    5. Kejelasan interface elements yang digunakan
    6. Ketepatan input control yang digunakan
    7. Ketepatan waktu mengumpulkan tugas
    8. Originalitas tugas

								
To top