Contents

1. ACCOUNTING INFORMATION SYSTEM IN ORGANIZATION..................................................................1

1.1 ROLE OF AIS.......................................................................................................................................1

1.2 BENEFIT OF AIS..................................................................................................................................2

1.3 LIMITATION OF AIS............................................................................................................................3

1.4 RECOMENDATION.............................................................................................................................4

2. REVENU CYCLE.........................................................................................................................................4

2.1 OVERVIEW OF REVENUE CYCLE.........................................................................................................4

2.2 THREAT AND CONTROL IN REVENUE CYCLE.......................................................................................6

3. EXPENDITURE CYCLE................................................................................................................................9

3.1 OVERVIEW OF EXPENDITURE CYCLE..................................................................................................9

3.2 THREATS AND CONTROLS IN EXPENDITURE CYCLE..........................................................................10

4. COMPARATION OF REVENUE AND EXPENDITURE CYCLES.....................................................................13

5. REVENUE, EXPENDITUR AND PRODUCT CYCLE IN LEVEL 0....................................................................15

Reference..................................................................................................................................................18

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 1. ACCOUNTING INFORMATION SYSTEM IN ORGANIZATION
Accounting Information Systems (AIS) play a critical role in the modern business environment,
serving as the backbone for financial data processing, decision-making, and reporting within
organizations. These systems integrate accounting principles with technologies to effectively
manage financial transactions, controls, and reporting.

Organizations may use a variety of AIS, ranging from simple, single-entry systems for small
businesses to more complex, double-entry systems for larger entities. Popular examples include
QuickBooks, Sage Accounting, and Oracle NetSuite. Each system is chosen based on the
organization's size, complexity, and specific needs.

Peachtree (now known as Sage 50) is one of popular accounting software, form an integral part
of many organizations' AIS. Peachtree/Sage 50 is recognized for its user-friendly interface and
comprehensive accounting capabilities, making it a popular choice for small to medium-sized
businesses. It enables companies to handle essential accounting functions such as general ledger
management, accounts payable and receivable, financial reporting, inventory control, and payroll
processing.

As organizations increasingly recognize the significance of accurate financial data and

streamlined processes, AIS like Peachtree/Sage 50 continue to be vital tools to help businesses
achieve operational efficiency, regulatory compliance, and informed decision-making in today's
dynamic business landscape.

1.1 ROLE OF AIS

AIS plays a crucial role in helping organizations collect, store, process, and report financial and
accounting information. It basically integrates accounting principles with technology to
streamline financial processes and support decision-making.

Key roles of AIS in organizations:

1. Data Collection and Storage: AIS captures and stores financial transactions, such as sales,
purchases, and payments, allowing for efficient data management and retrieval.
2. Financial Reporting: AIS generates financial statements, like balance sheets and income
statements, providing a clear overview of an organization's financial position.
3. Internal Controls: AIS helps establish internal controls to ensure the accuracy and
reliability of financial data, reducing the risk of fraud and errors.
4. Decision Support: By processing and analyzing financial data, AIS provides valuable
insights for managerial decision-making, such as budgeting, forecasting, and performance
evaluation.

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 5. Compliance: AIS aids in ensuring compliance with financial regulations and standards,
such as GAAP (Generally Accepted Accounting Principles) and IFRS (International
Financial Reporting Standards).
6. Auditing: AIS facilitates the auditing process by providing auditors with access to
relevant financial information, enabling them to assess the organization's financial health.

Overall, AIS enhances the efficiency, accuracy, and reliability of financial information within
an organization, supporting its financial management and strategic decision-making
processes. It's a powerful tool for modern businesses to manage their finances effectively.

1.2 BENEFIT OF AIS

Here are some of the key advantages:

1. Efficiency: AIS automates numerous accounting processes, saving time and reducing the
need for manual data entry. This streamlines operations and frees up employees to focus
on more strategic tasks.
2. Accuracy: By minimizing manual errors and ensuring data consistency, AIS promotes
accuracy in financial record-keeping and reporting. This helps organizations maintain
reliable and trustworthy financial information.
3. Decision-Making Support: AIS provides timely and relevant financial information to
management, enabling informed decision-making and strategic planning. This can lead to
improved resource allocation and operational efficiency.
4. Internal Controls: AIS helps organizations establish and maintain strong internal controls
by enforcing segregation of duties, implementing access restrictions, and creating audit
trails. This is essential for preventing fraud and ensuring data security.
5. Financial Reporting: AIS simplifies the process of generating financial statements and
reports, ensuring compliance with regulatory requirements and providing transparency to
stakeholders, such as investors and creditors.
6. Cost Savings: While implementing AIS requires an initial investment, the long-term cost
savings from increased efficiency, reduced errors, and improved decision-making can be
substantial.
7. Scalability: AIS can adapt to the changing needs of an organization, whether it's
expanding operations, introducing new product lines, or entering new markets. This
flexibility is essential for growing businesses.
8. Audit Trail: AIS maintains a comprehensive audit trail of financial transactions, which is
vital for internal and external auditing purposes, contributing to accountability and
transparency.

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AIS offers a range of benefits that contribute to the overall success and sustainability of an
organization. It's a powerful tool for modern businesses to better manage their financial
information and operations.

1.3 LIMITATION OF AIS

There are several limitations of an Accounting Information System (AIS) that organizations
should be aware of, including:

1. Cost: Implementing and maintaining an AIS can be costly, especially for small
businesses with limited resources. The initial investment in hardware, software, training,
and ongoing maintenance can be significant.
2. Complexity: AIS systems can be complex and require specialized knowledge to operate
effectively. Employees may need training to use the system properly, which can be time-
consuming and expensive.
3. Security risks: AIS systems store sensitive financial data, making them a target for cyber-
attacks and data breaches. Organizations need to invest in robust security measures to
protect their AIS from unauthorized access and ensure the integrity and confidentiality of
their financial information.
4. Dependence on technology: Organizations that rely heavily on their AIS may face
disruptions in operations if the system malfunctions or experiences downtime. This
dependence on technology can pose a risk to business continuity.
5. Data quality issues: AIS systems are only as good as the data input into them. If the data
entered is inaccurate or incomplete, it can lead to errors in financial reporting and
decision-making. Organizations need to establish controls and procedures to ensure the
accuracy and integrity of the data in their AIS.
6. Lack of flexibility: Some AIS systems may be rigid and not easily adaptable to changes
in business processes or regulations. Organizations may face challenges in customizing
their AIS to meet their specific needs and requirements.
7. Compliance requirements: Organizations must ensure that their AIS complies with
relevant laws and regulations governing financial reporting and data privacy. Failure to
comply with these requirements can result in legal consequences and reputational
damage.

Despite these limitations, an effectively designed and implemented AIS can provide
numerous benefits to organizations, such as improved decision-making, increased operational
efficiency, enhanced financial reporting, and better control over financial processes. It is
essential for organizations to consider these limitations when implementing an AIS and take
steps to mitigate potential risks.

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1.4 RECOMENDATION
To improve an Accounting Information System (AIS), consider the following
recommendations:

1. Regularly update and maintain the system: Ensure that the AIS is up-to-date with the
latest software updates and security patches to prevent vulnerabilities.
2. Implement internal controls: Establish strong internal controls within the AIS to
safeguard data integrity, confidentiality, and availability.
3. Provide training and support: Offer training programs for employees to ensure they
understand how to use the AIS effectively and efficiently.
4. Enhance reporting capabilities: Customize reports to provide management with relevant
and timely information for decision-making.
5. Integrate with other systems: Integrate the AIS with other business systems to streamline
processes and improve data accuracy.
6. Conduct regular audits: Perform regular audits of the AIS to identify any discrepancies or
potential issues that need to be addressed.
7. Stay informed about industry trends: Stay updated on emerging technologies and best
practices in AIS to continuously improve the system.
By implementing these recommendations, you can enhance the efficiency, accuracy, and
reliability of the Accounting Information System.

2. REVENU CYCLE

2.1 OVERVIEW OF REVENUE CYCLE

The revenue cycle refers to the entire process within an organization that encompasses activities
related to generating revenue from the sale of goods or services. It involves all the steps from the
initial customer interaction and sales order initiation to the collection of cash from customers.
The revenue cycle includes various functions such as sales order processing, order fulfillment,
invoicing, revenue recognition, accounts receivable management, and cash collection. Effective
management of the revenue cycle is essential for optimizing cash flow, ensuring accurate
revenue recognition, minimizing bad debts, and maintaining positive customer relationships. By
streamlining and improving each stage of the revenue cycle process, organizations can enhance
their financial performance and operational efficiency. Revenue cycle process from sales order
initiation to cash collection:

1. Sales Order Entry

This is the initial step in the revenue cycle where customer orders are recorded and entered into
the company's system. It involves capturing all the relevant details of the sales order, including
the customer's information, the products or services being ordered, quantities, prices, and any
applicable discounts or special terms. The sales order entry process is crucial for ensuring
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accurate and timely processing of customer orders and sets the stage for the rest of the revenue
cycle.

2. Shipping

Once the sales order has been entered and acknowledged, the shipping process takes place. This
involves picking, packing, and dispatching the ordered goods or making arrangements for the
delivery of services to the customer. Effective shipping procedures are essential for meeting
customer expectations in terms of delivery times, product quality, and overall satisfaction. It also
plays a significant role in inventory management and order fulfillment.

3. Billing

Billing is the process of generating and sending invoices to customers for the products sold or
services rendered. It involves compiling all relevant information related to the sales order and
shipping, such as pricing, taxes, shipping charges, and any other applicable fees. Accurate and
timely billing is crucial for ensuring that customers are properly invoiced, which in turn impacts
the company's cash flow and accounts receivable management.

4. Cash Collection

The final step in the revenue cycle involves the collection of payment from customers, whether
through traditional methods like checks and cash or electronic payment channels like credit cards
or online transfers. Efficient cash collection processes are important for maintaining healthy cash
flow, reducing delinquencies in accounts receivable, and ultimately, supporting the financial
stability of the business.

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 2.2 THREAT AND CONTROL IN REVENUE CYCLE
1. Sales Order Entry (Take Order, Credit Approval, and Inventory Availability)

Treats Control

Incomplete/Inaccurate Orders The basic threat affecting sales order entry is that orders
are incorrectly taken or not taken at all. Data entry edit
controls can avoid this threat and implement various
‘checks’.

Completeness check: ensures that all required data (like

the post code for the billing address) is entered.

Field check: determines whether characters in a field are

the correct type, e.g. a post code entry should only
contain numerical values.

Sign check: determines whether data should be positive

or negative, for example a quantity ordered field
shouldn’t be negative

Invalid Orders (caused by fraud) By utilizing a credit limit, customers are limited to a
specific credit balance based on their past credit history
and ability to pay. If they exceed this limit, the
customer’s order should be given specific authorization.
It is important that such an authorization is made by the
credit manager and not the sales staff (who took the
customer’s order) as they are motivated by the
commission of sales not their collectability (segregation
of duties).

Also, utilizing an accounts receivable ageing report

which details the customer’s account balances and the
time they are withstanding, enabling the customer’s
likely future cash inflows to be projected. This can be
used to decide whether the credit limit should be lifted
for that customer

Stock outs (shortages)/Excess inventory Utilizing the Perpetual inventory system will alter
inventory levels after every purchase, providing an up-
to-date record on inventory and giving more
opportunities for the company to identify unwanted
shifts in inventory.

Utilizing radio-frequency identification tags (RFID) can

avoid picking the wrong item from the warehouse as
RFIT avoids the need to read barcodes and can store
more detailed data about the product (like storage
location) and can be more easily read. In turn, avoiding
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 products from being mismanaged.

Sales forecasts and activity reports can be used to

estimate future sales and thus determine the level of
inventory needed to provide for such sales. This is called
push manufacturing, and can be inaccurate if sales are
unpredictable.

Uncollectable Amounts/ Bad Debt By utilizing a credit limit, customers are limited to a
specific credit balance based on their past credit history
and ability to pay. If they exceed this limit, the
customer’s order should be given specific authorization.
It is important that such an authorization is made by the
credit manager and not the sales staff (who took the
customer’s order) as they are motivated by the
commission of sales not their collectability (segregation
of duties). Also, utilizing an accounts receivable ageing
report which details the customer’s account balances and
the time they are withstanding, enabling the customer’s
likely future cash inflows to be projected. This can be
used to decide whether the credit limit should be lifted
for that customer.

2. Shipping (picking, packing and sending orders

Treats Controls

Picking the wrong items or the wrong quantity. By utilizing barcodes and radio frequency identification
tags (RFIT) items that are picked from the warehouse
can be cross referenced with the ones that were taken to
be shipped. RFIT tags allow more detailed information
about the product like its quantity and storage location,
ensuring that mishaps don’t happen.

Theft of Inventory: making inventory records inaccurate Restricting physical access to the to the inventory by
and leading to problems filling in customer orders. keeping inventory in a secured location using biometric
or electronic identification readers to restrict access to
external parties and deter employees from doing so as
well.

By utilizing wireless technology and radio frequency

identification tags, products can offer real-time tracking
of inventory on transit and those on hand. As a result,
employees that were responsible for inventory custody
should be held responsible.

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 Documenting all inventory transfers maintains that when
inventory is stolen, accountability can be drawn to the
employees that were responsible for inventory custody at
the time of the event.

Shipping Errors (delay or failure to ship, wrong quantity, By constantly checking/reconciling information about
item or address, and duplication shipments with sales orders and packing forms, this
ensures that the correct items are shipped and checked in
a timely fashion. Just like before, radio frequency
identification tags (RFID) can be used to provide
detailed information about the product and cross
referenced with the sales order, avoiding any mistakes
from occurring.

3. Billing (invoicing and updating accounts receivable)

Treats Controls

Failure to Bill Customers, resulting in a loss of assets, Fraud through a failure to bill customers can be avoided
inventory and accounts receivable. by segregating the duties of shipping and billing. Thus,
an employee cannot send their friend an item without
billing them. The ERP systems should constantly
reconcile information, comparing picking and packing
lists with customer orders, accounts receivables and
customer accounts.

Billing Errors Pricing mistakes (like over or under billing) can be

avoided by ensuring the system retrieve prices from a
read-only pricing master file, and remember to restrict
access to this file for employees.

If employees must enter billing data manually, logical

access controls should be used to confirm the identity of
entry device (whether a personal computer or terminal)
and the validity of the employee’s ID and password.

Posting errors in accounts receivable. Separation of duties of credit note authorization from
sales order entry and customer account maintenance can
avoid fraud as by having access to more than one, there
could be a failure to bill and the employee could make it
seem like they receivable never existed.

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4. Cash Collections

Treats Controls

Theft of Cash Utilizing electronic funds transfer (EFT), financial data

interchange (FEDI) and lockboxes to minimize the
handling of customer payments by employees. This
completely restricts employees from handling
customers’ cash, therefore, making a perfect and must
needed control.

An employee responsible for the handling of cash and

posting payments to customer accounts, if responsible
for both, the employee can steal money through a
lapping scheme. Therefore, only remittance data (proof
of payment) should be sent to the accounts receivable
department and the customer payments to the cashier
(separation of duties).

3. EXPENDITURE CYCLE

3.1 OVERVIEW OF EXPENDITURE CYCLE

The expenditure cycle, also known as the disbursement cycle or the procurement-to-payment
process, refers to the series of activities involved in acquiring goods and services, processing
invoices, and making payments to vendors or suppliers. It encompasses all the steps from
identifying the need for goods or services, obtaining authorization for the purchase, receiving the
goods or services, verifying invoices, approving payments, and ultimately disbursing funds to
settle obligations. The expenditure cycle is a critical part of a company's financial management
processes and involves various departments such as procurement, accounts payable, and finance
working together to ensure that expenses are managed efficiently and accurately.

Three basic activities performed in the expenditure cycle:

1. Ordering Goods, Supplies, and Services

This activity involves the initiation of the procurement process, where the company identifies its
needs for various goods, supplies, or services and proceeds to place orders with suppliers or
service providers. The ordering process includes tasks such as creating purchase requisitions,
obtaining authorizations, selecting vendors, negotiating terms, and generating purchase orders.
It's essential to ensure that the orders placed align with the company's operational requirements,
quality standards, and budgetary constraints.

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2. Receiving and Storing These Items

Once the ordered goods, supplies, or services are delivered to the company's premises, the focus
shifts to the receiving and storage process. This entails inspecting the received items for quantity
and quality, verifying them against the corresponding purchase orders, and arranging for their
proper storage or placement in inventory. Accurate record-keeping and inventory management
play a critical role at this stage to prevent discrepancies, loss, or damage to the received items.

3. Paying for These Items

The final stage in the expenditure cycle involves the settlement of financial obligations related to
the received goods, supplies, or services. This includes validating the supplier's invoices,
reconciling them with the original purchase orders and receiving reports, and processing
payments through approved payment methods such as checks, electronic transfers, or credit
cards. Timely and accurate payment processing is crucial for maintaining favorable relationships
with suppliers and managing the company's accounts payable effectively.

3.2 THREATS AND CONTROLS IN EXPENDITURE CYCLE

1. Ordering Items

Treats Controls

Inaccurate Inventory Records (leading to Stock outs that Inaccurate inventory levels can be aided through the
can lead to lost sales or carrying excessive inventory that perpetual inventory system method where inventory
can unnecessary inflate the cost of inventory – levels are updated after every purchase, allowing for an
particularly for perishable items) up-to-date record where inappropriate shifts can be
quickly detected and reconciled. Though manual data
entry errors can result in inaccurate perpetual inventory
records as well. This can be aided through the use of
data entry edit controls like the completeness check
which ensures that all relevant information about the
inventory item are recorded. Another solution is radio
frequency identification tags (RFID) where employees
can automatically read each item rather than the need to
align the product to scan its barcode and avoids the
situation where one barcode is scanned and the product’s
quantity is manually entered.

Purchasing goods at inflated prices (caused by fraud) A read-only price list stored on the master file for
frequently purchased items can be consulted when
purchases are made as typically the price of low-cost
items can be determined through catalogues. Also,
budgets can be used to control purchasing expenses
where purchases are approved by a department or
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 employee and actual costs are compared periodically to
budget allowances.

Kickbacks Training employees on how to respond to offers of gifts

from suppliers is also important. As unethical suppliers
(Where suppliers give gifts to purchasing agents to who provide gifts to employees can threaten to disclose
influence their choice of suppliers – i.e. doctors’ getting the payment to their supervisor if they don’t continue
free lunches). They then inflate the price of their purchasing from them. A policy requiring purchasing
supplies to compensate. agents to disclose any financial or personal conflicts of
interest they have with the supplier can be used to avoid
kickbacks from occurring. Once notified, the customer
can be segregated from any transaction concerning the
vendor. Furthermore, by ensuring purchasing agents
don’t deal with the same vendor indefinitely implement
job rotation

2. Receiving Items (accept delivery and count/inspect goods

Treats Controls

Mistakes in counting (maintain accurate perpetual To encourage receiving clerks to accurate count what
inventory records and the company only pays for goods was delivered and provide an enquiry processing system
received). where clerks don’t know how much was delivered so
they can’t make assumptions.

Another way to enforce this is by ensuring that clerks

sign a ‘receiving report’ where they will be given
responsibility for the packages arriving, resulting in
more diligent work.

Theft of Inventory Restricting physical access can safeguard inventory

against loss like keeping inventory in secure locations
with restricted access like implanting biometric or
identification card readers to stop access from external
parties and monitor and discourage fraudulent activities
from employees. Separation of duties, employees who
are responsible for controlling the physical access to
inventory shouldn’t be able to adjust inventory records
without review or approval. Neither employees should
be responsible for receiving or shipping functions

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3. Approving Supplier Invoices

Treats Controls

Errors in Supplier Invoices The mathematic accuracy of vendor invoices must be

verified, with prices and quantities from the invoice with
(Such as discrepancies between quoted and actual those indicated on the purchase order and receiving
prices). report

Mistakes in posting to Accounts Payable Through the implementation of data entry controls (like
completeness, sign and field checks to ensure that data is
entered correctly) as well as reconciling/comparing the
accounts payable ledger with debtors control account.

4. Making Cash payments

Treats Controls

Paying for items not received (fraud) The best control to prevent this threat is to compare
quantities dictated on the vendor invoice with quantities
entered by the inventory control person, who accepts a
transfer of those goods from the receiving department.
This can be done by ensuring that the inventory control
department verifies quantities on a receiving report
before payment is initiated to the supplier. Also, most
companies rely on budgetary controls, meaning that
items that are not received will likely cause an increase
in departmental expenses, which can subsequently
arouse investigation

Duplicate Payments (caused by a duplicate invoice sent Invoices should only be approved for payment when
after a company’s cheque was in the mail or the they are accompanied by a complete voucher package
document was disorganized and paid again by accident) (purchase order and receiving report).

More obviously, there should be a policy dictating that

only original invoices should be paid and duplicates of
the document should be clearly labelled as being
duplicates

Theft of Cash Physical access to cash, cheques and customer payments

should be restricted through cashboxes and
biometric/identification card storages. Cheques should
be numbered and periodically accounted for by a
cashier, a segregation of duties is also important.

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4. COMPARATION OF REVENUE AND EXPENDITURE CYCLES
The revenue and expenditure cycles are essential components of an organization's financial
operations. The revenue cycle involves the steps taken by a company to make a sale, receive
payment, and recognize the revenue. It typically includes processes such as order entry, credit
authorization, shipping, billing, and cash receipts. The main goal of the revenue cycle is to
generate sales and ultimately earn revenue for the company.

On the other hand, the expenditure cycle focuses on the company's spending activities. It
encompasses all the processes related to purchasing goods and services, receiving and verifying
goods, approving supplier invoices, and making payments. The primary objective of the
expenditure cycle is to procure necessary resources for the organization in a cost-effective and
efficient manner.

1. Objective

Revenue Cycle: The main objective is to generate sales and recognize revenue from the sale of
goods or services.

Expenditure Cycle: The primary goal is to acquire goods and services essential for the
organization's operations while controlling costs.

2. Processes

Revenue Cycle: It involves processes related to sales, billing, and cash receipts.

Expenditure Cycle: It includes processes associated with purchasing, receiving, and accounts
payable.

3. Documentation

Revenue Cycle: Documentation is centered on sales orders, invoices, and customer payments.

Expenditure Cycle: Documentation primarily includes purchase orders, receiving reports,

supplier invoices, and payment records.

4. Risks and Controls

Revenue Cycle: Risks may include credit risks, revenue recognition, and fraudulent sales.
Controls are focused on ensuring accurate billing, credit approvals, and proper revenue
recognition.

Expenditure Cycle: Risks may involve unauthorized purchases, supplier fraud, and errors in
payment processing. Controls are designed to manage purchasing authorization, receiving
controls, and payment approvals.
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The revenue cycle deals with generating revenue through sales, while the expenditure cycle
manages the spending and procurement activities of the organization. Both cycles are critical in
ensuring the financial success and stability of the company.

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5. REVENUE, EXPENDITUR AND PRODUCT CYCLE IN LEVEL 0
In the context of accounting and business processes, a Level 0 diagram provides a broad
overview of the major processes within an organization. It's the most basic representation,
showing the main processes without delving into the details of sub processes.

1. Revenue Cycle (Level 0):

 The Revenue Cycle at Level 0 represents the overall process of generating income for the
organization through the sale of goods or services.
 It includes activities such as sales order processing, billing, and collection of payments
from customers.
 The main objective is to convert sales into cash inflows and maximize revenue for the
organization.

Figure 1 Level 0 DFD Revenue Cycle

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2. Expenditure Cycle (Level 0)

 The Expenditure Cycle at Level 0 encompasses the process of managing the

organization's spending on goods, services, and other resources necessary for its
operations.
 It involves activities such as purchasing, receiving goods, and making payments to
vendors.
 The primary goal is to control costs, manage cash outflows efficiently, and ensure that
expenditures are properly authorized and recorded.

Figure 2 Level 0 DFD Expenditure cycle

3. Product Cycle (Level 0)

 The Product Cycle at Level 0 outlines the overall process of developing, producing, and
delivering products to customers.
 It includes activities such as product design, manufacturing, distribution, and customer
service.
 The key objective is to create value for customers through the development and delivery
of high-quality products that meet their needs and expectations.

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 Figure 3 Level 0 DFD production cycle

Overall, at Level 0, the Revenue Cycle focuses on generating income, the Expenditure Cycle
deals with spending money, and the Product Cycle revolves around developing and delivering
products to customers. Each cycle plays a crucial role in the organization's operations and
financial performance.

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Reference
ALICIA T. (2020). ACCOUNTING INFORMATION SYSTEM.

https://www.coursehero.com/file/15997207/Data-Flow-Diagram-Level-0-dan-1-Expenditure-1-
Update/

https://www.coursesidekick.com/accounting/2294788

https://www.investopedia.com/terms/p/product-life-cycle.asp

Kedir S. ACCOUNTING INFORMATION SYSTEMS. Wello University, Ethiopia.

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