ACCOUNTING INFORMATION SYSTEM

For Electric Cooperatives

Overall System Diagram

Accounting

Information

System

Accounts Payable

Disbursements

General Journal

Materials

Sales

Cash Receipts

Payroll

Inventory

Accounting System

The Center of all Financially Quantifiable Operations

Process Automation and Integration Report Processing SL Inquiries

Books of Accounts

Accounts Payable Disbursements General Journal Materials Sales Cash Receipts

Purchasing

Purchase Requisition Canvass Purchase Order Order Receiving

Utilities

Chart of Accounts Vendor/Supplier Inventory Items Default Accounts Check Configuration Check Issuance Check Writer System Security

User Groups User Management

Registers and Summaries

AP Register Check Register Journal Register Material Register Sales Register Cash Receipts Register PRV Summary Canvass Summary PO Summary Receiving Report Summary

Financial Statements

Trial Balance Balance Sheet Income Statement

Java and MySQL

Development Tools

Why Use JAVA?

Open Source Programming Language No need for Licensing Updates were available

Platform Independent Write Once, Run Anywhere(WORA) Portable

Wide Usage Server (Web), Workstations, Mobile

Companies Using JAVA

NASA ORACLE Sun Microsystems Google (Android Phones)

Why Use MySQL?

Open Source No or minimal licensing cost

Widely Used Runs on more than 20 platforms Continuously being improved Supports back-up

Companies Using MYSQL

Amazon Ebay Google Yahoo Facebook

SYSTEM CYCLE

Purchasing Flow

Purchase Requisition

Canvassing

Purchase Order

Order Receiving

Inventory System

Purchase Requisition

Create PRVEmployee/User

CheckGeneral Manager

Post PRVGeneral Manager /

Authorized User

Send for Approval

Employee/User

If Approv

ed

Return PRVGeneral Manager

N

Y

Canvass

View Approved PRV

Purchasing Officer

Create Canvass Form

Purchasing Officer

Send to Suppliers

Purchasing Officer

Collect Canvass Forms

Purchasing Officer

Purchase Order

View Collected Canvass Forms

Purchasing Officer

Create Purchase

Order (PO)Purchasing Officer

Send for Approval

Purchasing Officer

If Approv

ed

Check Purchase

Order (PO)General Manager

Post Purchase Order (PO)

General Manager / Authorized User

Return Purchase

Order (PO)General Manager

N

Y

Receiving

View Suppliers With Purchaser

OrdersWarehouseman

Check Delivered

ItemsWarehouseman

Create Receiving

Report (RR)Warehouseman

Post Receiving

Report (RR)Warehouseman

Books of Accounts

Accounts Payable

View Posted Receiving Reports

AP Clerk

If with RR

Encode Purchased

ItemsAP Clerk

Create Accounts Payable

Voucher (APV)AP Clerk

Send APV for Checking

AP Clerk

Check APVAccountant

If Corre

ct

Send APV for Recommenda

tionAccountant

Return APV to AP ClerkAccountant

APV

N

Y

N

Y

Accounts Payable (cont’d)

Check APVFinance Manager

If Corre

ct

Send APV for Approval

Finance Manager

If Approv

ed

Post APVGeneral Manger / Authorized User

Check APVGeneral Manager

Return APV to AccountantFinance Manager

Return APV to Finance Manger

General Manager

APV

N

Y

N

Y

Disbursements (Check Voucher)

View Posted APV

CV Clerk

If with APV

Encode CV ItemsCV Clerk

Create Check Voucher (CV)

CV Clerk

Send CV for Checking

CV Clerk

Check CVAccountant

If Corre

ct

Send CV for Recommenda

tionAccountant

Return CV to CV ClerkAccountant

CV

N

Y

N

Y

Disbursements (cont’d)

Check CVFinance Manager

If Corre

ct

Send CV for Approval

Finance Manager

If Approv

ed

Post CVGeneral Manger / Authorized User

Check CVGeneral Manager

Return CV to AccountantFinance Manager

Return CV to Finance Manger

General Manager

CV

N

Y

N

Y

General Journal

Create Journal Voucher (JV)

JV Clerk

Send JV for Checking

JV Clerk

Check JVAccountant

If Corre

ct

Send JV for Recommenda

tionAccountant

Return JV to JV ClerkAccountant

If Corre

ct

Return JV to AccountantFinance Manager

JV

Check JVFinance Manager

N

Y

N

Y

General Journal (cont’d)

Send JV for Approval

Finance Manager

JV If Approv

ed

Post JVGeneral Manger / Authorized User

Check JVGeneral Manager

Return JV to Finance Manger

General Manager

N

Y

Materials

Create Material

Voucher (MV)MV Clerk

Send MV for Checking

MV Clerk

Check MVAccountant

If Corre

ct

Send MV for Recommenda

tionAccountant

Return MV to MV ClerkAccountant

If Corre

ct

Return MV to AccountantFinance Manager

MV

Check MVFinance Manager

N

Y

N

Y

Materials (cont’d)

Send MV for Approval

Finance Manager

MV If Approv

ed

Post MVGeneral Manger / Authorized User

Check MVGeneral Manager

Return MV to Finance Manger

General Manager

N

Y

Sales

Create Sales Entries (SE)

Billing Head

Send SE for CheckingBilling Head

Check SEAccountant

If Corre

ct

Send SE for Recommenda

tionAccountant

Return SE to Billing Head

Accountant

If Corre

ct

Return SE to AccountantFinance Manager

Check SEFinance Manager

SE

N

Y

N

Y

Sales (cont’d)

Send SE for Approval

Finance Manager

SE If Approv

ed

Post SEGeneral Manger / Authorized User

Check SEGeneral Manager

Return SE to Finance Manger

General Manager

N

Y

Cash Receipts

Create CRR Entries (CRRE)

Cashier

Send CRRE for Checking

Cashier

Check CRREAccountant

If Corre

ct

Send CRRE for

Recommendation

Accountant

Return CRRE to Cashier

Accountant

If Corre

ct

Return CRRE to Accountant

Finance Manager

Check CRREFinance Manager

CRR

N

Y

N

Y

Cash Receipts (cont’d)

Send CRREE for ApprovalFinance Manager

CRR

If Approv

ed

Post CRREGeneral Manger / Authorized User

Check CRREEGeneral Manager

Return CRRE to Finance

MangerGeneral Manager

N

Y

Data

GL = SL Default Accounts Setting Taxation Functions

Customized based on Coop requirements General Ledger is linked to Subsidiary

Ledger Future Developments

Paperless Processing

Reporting

Customizable Exportable to PDF and MS Excel With Preview