Sistem

—Element of Accounting System

 

 

Form

 

  Documents used to record

 transactions

— 

Journal

 

   Book of original entry, used 

to record, clasify, and summarize data

—General Ledger

 

 

   Accounts used t

o summarize records in journal

— 

Subsidiary Legder

 

—

Laporan Keuangan

 Difference between system and procedure
 

§System

  

   Procedure network made under an integrated pattern to implement the company's  main activity

Jaringan prosedur yang dibuat menurut pola terpadu untuk melaksanakan kegiatan pokok perusahaan

 Komponen bangunan sistem informasi
(Information System Building Block)

}Input

}Model (Logico-mathematical model)

}Output

}Technology

}Data base

                                                                  Controlling