Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
Scribd Logo
Upload

Welcome to Scribd!

  • 469 views

    Siklus Penjualan Dan Penerimaan Kas

    Uploaded by

    SariDewiSartikaAmenela
    The document discusses the revenue cycle process which consists of two subsystems: the sales order processing subsystem and the cash receipts subsystem. It describes the key activities in the revenue cycle including sales order entry, shipping, billing/accounts receivable, and cash collection. It provides flowcharts and diagrams illustrating the flow of documents and processes. It also discusses controls and automation approaches for the revenue cycle when implemented through computerized accounting systems.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd

    Siklus Penjualan Dan Penerimaan Kas

    Uploaded by

    SariDewiSartikaAmenela
    469 views32 pages
    The document discusses the revenue cycle process which consists of two subsystems: the sales order processing subsystem and the cash receipts subsystem. It describes the key activities in the revenue cycle including sales order entry, shipping, billing/accounts receivable, and cash collection. It provides flowcharts and diagrams illustrating the flow of documents and processes. It also discusses controls and automation approaches for the revenue cycle when implemented through computerized accounting systems.

    Original Description:

    siklus penjualan dan penerimaan kas

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document discusses the revenue cycle process which consists of two subsystems: the sales order processing subsystem and the cash receipts subsystem. It describes the key activities in the revenue cycle including sales order entry, shipping, billing/accounts receivable, and cash collection. It provides flowcharts and diagrams illustrating the flow of documents and processes. It also discusses controls and automation approaches for the revenue cycle when implemented through computerized accounting systems.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    469 views32 pages

    Siklus Penjualan Dan Penerimaan Kas

    Uploaded by

    SariDewiSartikaAmenela
    The document discusses the revenue cycle process which consists of two subsystems: the sales order processing subsystem and the cash receipts subsystem. It describes the key activities in the revenue cycle including sales order entry, shipping, billing/accounts receivable, and cash collection. It provides flowcharts and diagrams illustrating the flow of documents and processes. It also discusses controls and automation approaches for the revenue cycle when implemented through computerized accounting systems.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 32

    Minggu 5

    Siklus Pendapatan: Penjualan dan


    Penerimaan Kas

    Definisi dan Sub bagian


    Rangkaian

    aktifitas bisnis dan kegiatan pemrosesan


    informasi terkait yang terus berulang terjadi dalam (yaitu
    penjualan barang/jasa serta menerima kas sebagai
    pembayaran dari penjualan tersebut
    Terdiri

    dari 2 sub sistem :


    Sistem pemrosesan penjualan
    Sistem pemrosesan penerimaan kas
    Lihat

    gambar 11.2 halaman 6

    Sales Order
    1
    Credit / Customer
    Service
    2

    REVENUE CYCLE
    (SUBSYSTEM)
    Cash Receipts/
    Collections
    6

    Shipping
    3

    Billing/ Accounts
    Receivable
    4/5

    Aktifitas bisnis siklus penjualan


    A. Entri pesanan penjualan (sales order entry)
    Mengambil pesanan pelanggan
    Persetujuan kredit
    Memeriksa ketersediaan persediaan
    Menjawab permintaan pelanggan

    1.1
    Take
    Order

    Orders
    Customer

    Customer

    Response

    Inquiries

    Orders
    1.2
    Approve
    Credit
    Customer

    DFD for
    Sales Order Entry

    Approved
    Orders
    1.3

    1.4
    Resp. to
    Cust. Inq.

    Check
    Inv.
    Avail.

    Sales Order

    Sales
    Order
    Shipping

    Sales
    Order
    Billing

    Inventory

    Packing
    List
    Warehouse

    Purchasing

    Aktifitas bisnis siklus penjualan


    (cont...)
    B. Pe ngiriman
    Ambil

    pesanan dan bungkus pesanan tersebut


    Kirim pesanan ke alamat pelanggan

    Shipping
    Sales
    Order
    Entry

    Picking List

    Sales
    Order

    Bill of
    Lading &
    Packing Slip
    Billing &
    Accts.
    Rec.

    2.1
    Pick &
    Pack
    Goods &
    Packing
    List
    2.2
    Ship
    Goods
    Goods,
    Packing Slip,
    & Bill of Lading

    Carrier

    Sales Order

    Inventory

    Shipments

    DFD of Sales Order Process

    Sales Order Process Flowchart

    Sales Order Process Flowchart

    Aktifitas bisnis siklus penjualan


    (cont...)
    C. Penagihan dan piutang
    usaha (billing)
    Penagihan

    atas penjualan kredit (piutang)


    Pemeliharaan data piutang usaha

    Sales
    Order
    Entry

    Sales Order

    3.1
    Billing

    Shipping

    Invoice
    Sales

    General
    Ledger &
    Rept. Sys.

    Billing and
    Accounts
    Receivable

    Customer

    3.2
    Maintain
    Accts.
    Rec.

    Sales

    Customer

    Mailroom

    Remittance
    List

    Aktifitas bisnis siklus penjualan


    (cont...)
    D. Penagihan/Pengumpulan kas (Cash collection)
    Remittance

    list
    Lockbox atau electronic lockbox
    Electronic funds transfer
    Financial electronic data interchage

    DFD of Cash Receipts Processes

    Cash Receipts Flowchart

    DFD of Sales Returns

    Sales Returns Flowchart

    Input Documents Pertaining to the


    Revenue Cycle

    Customer Order
    Sales Order
    Order
    Acknowledgement
    Picking List
    Packing Slip
    Bill of Lading
    Shipping Notice
    Sales Invoice

    Remittance Advice
    Deposit Slip
    Back Order
    Credit Memo
    Credit Application
    Salesperson Call
    Report
    Delinquent Notice
    Write-off Notice
    Cash Register
    Receipts

    Figure 12-

    Revenue Cycle Databases

    Master files
    customer master file
    accounts receivable master file
    merchandise inventory master
    file

    Transaction and Open


    Document Files
    sales order transaction file
    open sales order transaction file

    sales invoice transaction file


    cash receipts transaction file

    Other Files
    shipping and price data
    reference file
    credit reference file (may not
    be needed)
    salesperson file (may be a
    master file)
    Sales history file
    cash receipts history file
    accounts receivable reports
    file

    Information Output
    Operational Listings & Reports
    Inquiry Display Screens
    Scheduled Managerial Reports
    Demand Managerial Reports

    Operational Listings and


    Reports
    Monthly statement
    Open orders report
    Sales Invoice register
    Shipping register
    Cash receipts journal
    Credit memo register

    Scheduled Managerial
    Reports

    Accounts receivable aging schedule


    Reports on critical factors
    Average dollar value per order
    Percentage of orders shipped on time
    Average number of days between the order
    date and shipping date

    Sales analyses

    Salesperson
    Sales region
    Product lines
    Customers
    Markets

    Cash flow statements

    Pengendalian : tujuan, ancaman, dan


    prosedur
    SIA Penjualan dan penerimaan kas yang didesain secara
    baik akan memastikan :
    Semua transaksi telah diotorisasi dengan benar
    Semua transaksi yang dicatat telah valid
    Semua transaksi yang telah valid dan terotorisasi telah
    dicatat
    Semua transaksi dicatat secara akurat
    Aset telah terlindungi dari potensi kehilangan dan
    pencurian
    Aktifitas bisnis telah dilaksanakan secara efisien dan
    efektif

    Pengendalian : tujuan, ancaman, dan


    prosedur (cont...)
    Aktifitas

    Ancaman

    Prosedur pengendalian
    yang dapat diterapkan

    Entri pesanan
    penjualan

    Pesanan tidak akurat


    Penjualan ke pelanggan yang
    memiliki image buruk
    Tidak ada legitimasi pesanan
    Persediaan habis

    Pemeriksaan, edit entri


    data
    Minta otorisasi kredit oleh
    pihak berwenang
    Mempersiapkan
    mekanisme otorisasi
    Re-order point

    Pengiriman

    Salah kirim,
    Kesalahan pencatatan
    Pencurian persediaan

    Rekonsiliasi pesanan
    penjualan dan slip
    pengiriman, pengendalian
    aplikasi entri data
    Batasi akses fisik ke
    persediaan, stock opname

    Pengendalian : tujuan, ancaman, dan


    prosedur (cont...)
    Penagihan dan
    piutang usaha

    Kegagalan menagih pelanggan


    Kesalahan dalam penagihan
    Kesalahan dalam memasukan
    data saat perbarui piutang

    Pemisahan fungsi
    pengiriman dan penagihan
    Semua dokumen
    bernomor urut tercetak
    Rekonsiliasi dokumen
    pengiriman dengan
    pesanan penjualan , buku
    piutang dengan buku
    besar
    Pengendalian, edit entri
    data

    Penagihan kas

    Pencurian kas

    Pemisahan tugas, lockbox,


    rekonsiliasi catatan bank
    dengan buku kas
    perusahaan

    Automating the Revenue Cycle

    Authorizations and data access can be performed


    through computer screens.
    There is a decrease in the amount of paper.
    The manual journals and ledgers are changed to
    disk or tape transaction and master files.
    Input is still typically from a hard copy document
    and goes through one or more computerized
    processes.
    Processes store data in electronic files (the tape or
    disk) or prepare data in the form of a hardcopy
    report.

    Computer-Based Accounting Systems

    CBAS technology can be viewed as a


    continuum with two extremes:
    automation - use technology to improve
    efficiency and effectiveness
    reengineering use technology to
    restructure business processes and firm
    organization

    Example 1: Automated Batch Sales

    Example 2: Real-time Sales Order

    Example 3 : Automated Cash


    Receipts

    Example 4 : Computerized POS

    Example 5 : EDI System


    Company B

    Company A
    Application
    Software

    Purchases
    System

    Sales Order
    System

    EDI
    Translation
    Software

    EDI
    Translation
    Software

    Direct Connection
    Communications
    Software

    Communications
    Software
    Other
    Mailbox
    Company
    As mailbox

    VAN
    Other
    Mailbox

    Company
    Bs mailbox

    Application
    Software

    You might also like