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    General Ledger and Reporting System: Pendahuluan

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    Vita Jul
    The general ledger and reporting system produces periodic financial reports and supports online inquiries by integrating information from the general ledger, subledgers, and other sources. It must meet the information needs of internal and external users. The system allows users to post adjusting entries, track transactions from source documents to reports, and generate reconciliations and control reports to detect errors. It provides an audit trail and supports standards like XBRL for efficient communication of business information.

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    General Ledger and Reporting System: Pendahuluan

    Uploaded by

    Vita Jul
    20 views3 pages
    The general ledger and reporting system produces periodic financial reports and supports online inquiries by integrating information from the general ledger, subledgers, and other sources. It must meet the information needs of internal and external users. The system allows users to post adjusting entries, track transactions from source documents to reports, and generate reconciliations and control reports to detect errors. It provides an audit trail and supports standards like XBRL for efficient communication of business information.

    Original Title

    Materi 16,17,20

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    The general ledger and reporting system produces periodic financial reports and supports online inquiries by integrating information from the general ledger, subledgers, and other sources. It must meet the information needs of internal and external users. The system allows users to post adjusting entries, track transactions from source documents to reports, and generate reconciliations and control reports to detect errors. It provides an audit trail and supports standards like XBRL for efficient communication of business information.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    20 views3 pages

    General Ledger and Reporting System: Pendahuluan

    Uploaded by

    Vita Jul
    The general ledger and reporting system produces periodic financial reports and supports online inquiries by integrating information from the general ledger, subledgers, and other sources. It must meet the information needs of internal and external users. The system allows users to post adjusting entries, track transactions from source documents to reports, and generate reconciliations and control reports to detect errors. It provides an audit trail and supports standards like XBRL for efficient communication of business information.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    Tujuan (why)SIA?

    Update Proses Fig. 16-1: laporan


    Posting adjusting entries Ancaman: Tabel 16.1 ,integrasi
    information needs of both internal and external users
    Financial Statement database, pengendalian, laporan
    managerial reports (master data) the general ledger and reporting system not only
    produces periodic reports but also supports online inquiries.
    PENDAHULUAN

    Proses Laporan Proses

    Siapin laporan, Std, XBRL


    (fig 16-8)
    CHAPTER 16 Subsistem akuntansi : transaksi
    Bendahara: Update informasi
    & NAROPAL

    ETADPU
    TROPER

    Ancaman Laporan General Ledger and non rutin

    Ancaman
    Perlakuan Reporting system
    input hingga output
    Akuntansi
    inaccurate and unauthorized journal
    Produce Managerial Report entries to update the general ledger
    Proses & Ancaman Audit Trail
    Report 1. Trace any transaction from its original
    ERP, source document
    2. Trace any item appearing in a report back
    through the general ledger to its original
    source
    document (whether paper or electronic)
    POST ADJUSTING
    ENTRIES Reconciliations And Control Reports

    Reconciliations and control reports can detect


    whether any errors were made during the process of
    XBRL stands for extensible Business
    Reporting Language; it is a programming Proses Ancaman updating the general ledge
    language designed specifically to facilitate
    the communication of business
    information. Akrual, deferal, estimasi, ketidakakuratan dan
    XBRL saves time and reduces the
    chances for data entry errors.
    revaluasi, koreksie ketidakotorisasi
    Proses:
    Analisis
    Desaain, E-R FIg 17-1 Organisasi dlm Prosedur
    Sistem:
    Diagram, REA proses bisnis
    Akuntan

    INTRODUCTION KEGUNAAN REA

    WHY?

    CH. 17 REA MODEL

    URGENT & IMPORTANT

    ENTITY- RELATIONSHIP DIAGRAM REA DATA MODELS

    isi REA Data AIS


    Entity 3 kategori: Fig 17-4
    Database - Models
    resources, Rules
    Bisnis
    events, agents Tahapan
    Proses
    Relasi
    MIND MAP
    A mind map is a diagram used to visually organize
    information. A mind map is hierarchical and shows
    relationships among pieces of the whole

    INVESTIGASI

    SURVEI
    SDLC( FIG. 20-1)

    STEPS
    System STUDI KELAYAKAN

    PLAYERS
    Analysis KEBUTUHAN INFORMASI
    DAN KEPERLUAN SISTEM

    REPORT

    CH.20
    PENGEMBANGAN
    & ANALISIS
    SISTEM

    INPUT: MANAJEMEN,
    PLAN: PROJECT FEASIBILITY AKUNTAN, SYTEMS
    DAN MASTER PLANNING ANALYSIS & PERSONEL,USER
    PLAN
    ASPEK PERILAKU LAYAK:
    EKONOMI,
    TEKNIS,
    HUKUM, DAN
    OPERASIONAL

    PROBLEM DAN
    PENCEGAHAN PERILAKU

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