Framework for Accounting Systems

Framework for Accounting Systems
Accounting information system (AIS) is a function that implements financial data processing tasks to the information required for users inside and outside the company. SIA is responsible to provide financial information for each element except the competition environment. In connection with the financial information needs are top-level management needs so AIS only information-oriented service to these top-level management.
Computer accounting systems evolve with the development of information technology and science which required not only financial but also operational (non-financial) and who need information not only top level management but all levels of management. Computer accounting system supports open management, however there are still many organizations that implement a closed management.
Main accounting system of classification consists of accounts ledgers, journal and proof transactions. Each of these elements are interconnected to form a recording procedures.
The following is the relationship of each element with other procedures
Systems and procedures Evidence Journal Ledger transactions
1. Sales sales sales invoice accounts receivable, sales
2. Cash Cash Acceptance Evidence Receipts Account receivables, and cash
3. Purchase Purchase Purchase Invoice Accounts Finished goods
4. Accounts Payable Accounts Payable Cash Proof of Debt and Cash Account
5. General Payroll Compliance & Invoice Account fees Salaries & Wages, Pieces, Debt salary
The table above shows that out of every procedure will produce a proof of transaction. Note the journal will be posted to the ledger accounts. The table is simply to show relationships between elements, in its implementation may vary, depending on the method chosen.