ASSIGNMENT 5

SISTEM INFORMASI AKUNTANSI

Tugas Kelompok Sesi 4

Mata Kuliah : Sistem Informasi Akuntansi
Kelas : 16.00/Sabtu
Dosen : Ibu Ayu Aulia Oktaviani
AnggotaKelompok dan NIM :
1. Sherline Tjendana 023001901064
2. Rahayu Noviranza 023001902087
3. Patrecia LinechaR 023001902089
4. AlfiraTifa Muliza 023001902091

SOAL:

Problem 3.7
Ashton Fleming has asked you to document the cash receipts system at S&S. Ashton’s narrative
of the system follows: Customer payments include cash received at the time of purchase and
payments received in the mail. At day’s end, the treasurer endorses all checks and prepares a
deposit slip for the checks and the cash. A clerk deposits the checks, cash, and deposit slip at the
local bank each day. When checks are received as payment for accounts due, a remittance slip is
included with the payment. The Treasurer sends this to accounts receivable. Data from the
remittance slips are entered into the computer, and the accounts receivable database is updated.
The remittance slips are stored in a file drawer by date. Every week, accounts receivable
generates a cash receipts report and an aged trial balance using the accounts receivable ledger.
The cash receipts report is sent to Scott and Susan and one of them reviews it. A copy of the
aged trial balance is sent to the credit and collections department, where it is reviewed.
REQUIRED
a. Develop a context diagram and a Level 0 DFD for the cash receipts system at S&S.
b. Prepare a document flowchart for the cash receipts system at S&S.
JAWABAN :

a)

Context Diagram

Bank
Deposit

Payment at
Sale

Cash Receipts Cash

Customers Management
System Receipts
Remitances Report
on Account

Aged Trial Balance

Credit and
Collections
Level 0 DFD

Remittance
Customers File
Payments at
Sale
Remittances
on
Account
Remittance
Slips 2.0
1.0
Update
Process
Customer
Payments
Accounts
Endorsed
Checks &
Cash, Deposit
Slip

3.0
Accounts
Bank Prepare
Receivable
Reports
Ledger Aged Trial
Balance

Cash
Receipts
Report

Credit and
Management
Collections
b) for the cash receipts system at S&S.

S&S Cash Receipts System

Treasurer Clerk Accounts Receivable

From Customer A B

Cash and Checks Cash and Checks Remittance Slip

Remittance Slip
B Deposit Slip

Update
Accounts
Accounts
To Bank Receivable
Receivable
Ledger/File
Ledger/File
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks

Remittance Slips

Generate
Weekly
Reports

Cash and Checks

D

Deposit Slip
Cash Receipts
Aged Trial Balance
Report

To Management

To Credit &
Collections