Monthly Archives: February 2012

Accounting Journal Entries

Entri Jurnal dan proses pembuatannya..

Ketika suatu perusahaan kecil membuat transaksi keuangan, mereka membuat entri jurnal dalam jurnal akuntansi mereka untuk merekam transaksi tersebut. Transaksi ini dicatat dalam jurnal umum atau salah satu jurnal khusus untuk akun-akun yang paling aktif. Jurnal-jurnal khusus yang paling umum adalah Jurnal Penjualan, Jurnal Pembelian, Jurnal Penerimaan Kas dan Jurnal Pengeluaran Kas.

Jurnal akuntansi adalah catatan rinci tentang transaksi keuangan bisnis. Transaksi-transaksi tersebut didaftarkan dalam urutan kronologis, dengan jumlah, dengan akun yang terkait, dan sebagai apa akun tersebut dikaitkan. Tergantung pada ukuran dan kompleksitas usaha, nomor referensi dapat diberikan ke setiap transaksi dan sebuah catatan dapat diberikan untuk menjelaskan transaksi tersebut.

Jurnal adalah catatan secara sistematis dan kronologis dari transaksi-transaksi finansial dengan menyebutkan perkiraan yang akan didebet dan dikredit, jumlah dan keterangan ringkas. Buku besar (General Ledger) adalah tempat Anda mencari gambaran besarnya. sebagai contoh halaman jurnal akuntansi memiliki kolom untuk tanggal, nomor akun, jumlah debit, dan jumlah kredit.
Jurnal mempunyai 3 fungsi  yaitu fungsi percatatan, fungsi historis dan fungsi analisis.

Terdapat Bermacam-macam Bentuk Jurnal yang dapat dipakai oleh perusahaan. Bentuk standar jurnal 2 kolom adalah bentuk yang umum digunakan digambarkan sbb:

Tgl NomorBukti Keterangan Ref Debit Kredit
Jan 20 001 Kas 111 5.000.000,-
   Modal 301 5.000.000,-

Posting adalah pemindahan dari buku jurnal ke buku besar. Pada system akuntansi komputer Buku Jurnal dan posting  posting dilakukan secara automatics oleh komputer (auto Posting). Walaupun tidak mutlak, seorang data entry sebaiknya menguasai proses posting yang dilakukan oleh komputer agar bila terjadi kegagalan akan mudah menelusuri kesalahan yang terjadi.

Metode mengerjakan Jurnal dan Posting

Ada beberapa cara yang dapat digunakan untuk mencatat Jurnal jurnal dan posting. Cara berikut adalah salah satu teknik yang hanya dapat dilakukan dengan dukungan system komputer yang terintegrasi.

Posting dilakukan langsung dari file transaksi  ke rekening-rekening buku pembantu dan lansung diprint-out  ke buku besar. Bukti transaksi terlebih dahulu diproses/dientry ke system komputer sebelum diserahkan ke bagian akuntansi.

Kapan menggunakan Debit atau Kredit pada Entri Jurnal?

Salah satu hal yang paling sulit untuk ditangani adalah pada saat membuat buku akunting Anda adalah kapan menggunakan debet dan kapan menggunakan kredit. Berikut adalah beberapa aturan sederhananya. Jika Anda mengikuti aturan ini, akan membuat hidup akuntansi jauh lebih mudah.

  • Anda akan selalu menggunakan baik debet maupun kredit untuk setiap entri jurnal. Itu didasari oleh sistem pembukuan double-entry. Anda memiliki dua kolom dalam entri jurnal Anda. Masing-masing akan memiliki entri yang sama – satu untuk debet, satu untuk kredit.
  • Ingatlah format Persamaan Akuntansi yang mana Aktiva (Aset) = Kewajiban + Ekuitas Pemilik. Sisi Aset adalah sisi kiri dari persamaan dan Kewajiban + Ekuitas pemilik di sisi kanan dari persamaan. Bila Anda perlu membuat entri jurnal, lihat di Bagan Akun (Chart of Accounts) Anda untuk melihat apakah akun yang perlu Anda gunakan berada di sisi kiri atau kanan dari persamaan akuntansi.
  • Jika akun di sisi Aktiva atau kiri, maka itu adalah sisi Debet. Sebuah Debet akan meningkatkan akun tersebut dan sebuah kredit akan mengurangkannya. Jika account ada pada Kewajiban dan Ekuitas Pemilik atau disisi kanan, maka itu adalah sisi Kredit. Sebuah Kredit akan meningkatkan akun tersebut dan sebuah debit akan mengurangkannya.

Entri Jurnal untuk Akun dengan Saldo normal

Salah satu cara mudah untuk mengingat kapan harus menggunakan debet dan kapan harus mengkredit akun adalah ingat akan saldo normal dari lima jenis akun pada Bagan Akun. Saldo normal adalah apa yang akun akan dapatkan jika kenaikan lebih dari pengurangan. Berikut adalah daftar dari akun tersebut dan saldo normal mereka. Jika Anda ingat daftar ini, itu akan menghemat banyak waktu Anda.

  • Asset accounts – debit
  • Liability accounts – credit
  • Owner’s equity – credit
  • Revenue accounts – credit
  • Expense accounts – debit

Sebagai contoh, jika Anda merekam sebuah entri ke akun aset (aktiva), Anda akan mendebet akun aset (aktiva) dan kredit untuk beberapa akun lainnya.

Contoh Entri Journal

Berikut adalah contoh dari Entri jurnal yang benar. Contoh ini adalah entri jurnal yang akan Anda buat pada saat awal sebuah bisnis baru. Jika pemilik menginvestasikan Rp. 200.000.000,- ke dalam sebuah bisnis baru, ini akan menjadi format entri jurnal. Akan ada peningkatan aktiva (Aset), khususnya rekening kas, uang sebesar Rp. 200.000.000,- dicatat sebagai debit dan peningkatan di akun ekuitas pemilik menjadi kredit.

Jurnal Khusus :   Pada perusahaan besar ternyata transaksi-transaksi yang sama terjadi berulangkali sehingga tidak efektif lagi bila dicatat setiap hari ke dalam jurnal umum. Untuk menghadapi hal tersebut, dilakukan penyesuaian bentuk Jurnal disesuaikan dengan kebutuhan. Pada jurnal khusus transaksi yang sama dalam perioda tertentu dapat dijurnal satu kali saja. Jurnal khusus memiliki kontrol intern  yang lebih baik karena transaksi telah dikelompokan, dan memungkinkan pembagian tugas sehingga terjadi spesialisasi pekerjaan.

Macam-macam jurnal umum dan jumlah kolom jurnal disesuaikan dengan kebutuhan namun umumnya jurnal umum terdiri dari

Jurnal Kas, dapat dibagi atas jurnal penerimaan kas untuk mencatat penerimaan kas dan jurnal pengeluaran kas untuk mencatat pengeluaran las

Jurnal Penjualan, untuk mencatat penjualan kredit. Penjualan tunai merupakan bagian dari jurnal Kas.

Jurnal Pembelian, untuk mencatat pembelian kredit, pembelian tunai merupakan bagian dari jurnal kas.

Jurnal Memorial (Jurnal Umum) untuk mencatat transaksi yang tidak dapat dikelompokan pada jurnal-jurnal khusus di atas misalnya ayat penyesuaian, biaya/beban penyusutan, pendapat/biaya bunga,  pendapatan/kerugian kurs. Dll.

Neraca lajur dan ayat penutup

Neraca lajur tidak diperlukan Pada system akuntansi komputer, karena semua proses penyusunan laporan keuangan (Laporan Rugi laba, Neraca, Perubahan modal serta analisanya) dapat dilakukanh oleh komputer

Pada sistem akuntansi manual, untuk mempermudah menyusunan laporan keuangan dibuat tabel untuk mencatat, meyesuaikan, menggolongkan saldo perkiraan-perkiraan buku besar yang disebut Neraca lajur (work sheet)

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Accounting Terms

The following are list of Accounting Terms (sorted by alphabet as ascending) :

A
• ACCOUNT = Perkiraan
• ACCOUNT RECEIVABLE = Piutang Dagang
• ACCOUNT FROM = Bentuk Perkiraan
• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
• ACCOUNT PAYABLE = Hutang Lancar
• ACCOUNT PAYABLE LEDGER= Buku besar hutang
• ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
• Account Payable Subsidiary Ledger = Buku tambahan piutang
• ACCOUNTANT = Akuntan
• ACCOUNTANT FEE EXPENSE = Biaya akuntan
• ACCOUNTANT PUBLIC = Akuntan publik
• ACCOUNTING = Akuntasi
• ACCOUNTING ASSUMPTION = Asumsi akuntansi
• ACCOUNTING CYCLE = Sirklus akuntansi
• ACCOUNTING DATA = Data akuntansi
• ACCOUNTING DEPARTMENT = Departemen akuntansi
• ACCOUNTING EQUATION = Persaman akuntansi
• ACCOUNTING INCOME = Laba akuntansi
• ACCOUNTING INFORMATION = Informasi akuntansi
• ACCOUNTING INSTRUCTION = Intruksi akuntansi
• ACCOUNTING MANAGEMENT = Manajement akuntansi
• ACCOUNTING METHOD = Metode akuntansi
• ACCOUNTING PERIOD = Periode akuntansi
• ACCOUNTING PRINCIPLE = Akuntansi dasar
• ACCOUNTING PROCEDURE = Prosedur akuntansi
• ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
• ACCOUNTING SYSTEM = Sistem akuntansi
• ACCOUNTS INTER COMPANY = Rekening antar perusahan
• ACCRUED EXPENSE = Biaya yang akan di bayar
• ACCRUED EXPENSE PAYABLE = Beban terhutang
• ACCRUED PAYROLL PAYABLE = Utang gaji
• ACCRUED INTERS PAYABLE = Bunga terhutang
• ACCRUED REVENUE = Pendapatan yang akan diterima
• ACCRUED TAX PAYABLE = Hutang pajak
• ACCRUED WAGES PAYABLE = Upah terhutang
• ACCUMULATED DEPLETION = Akumulasi deplesi
• ACCUMULATED DEPRECIATION = Akumulasi penyusutan
• ACTUAL AMOUNT = Jumlah sesungguhnya
• ACTUAL COST = Biaya sesungguhnya
• ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
• ACTUAL LIABILITY=Hutang nyata
• ACTUAL PRICE = Harga sesungguhnya
• ACTUAL QUANTITY = Kwalitas sesungguhnya
• ADJUSTED BALANCE = Saldo setelah penyesuaian
• ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
• ADJUSTING ENTRIES = Ayat jurnal penyesuaian
• ADDITIONAL COST = Biaya tambahan
• ADVANCE FROM CUSTOMER = Uang muka langganan
• ADVANCE ACCOUNTING = Akuntansi lanjutan
• ADVERTISING EXPENSE = Biaya iklan
• ADVERSE OPINION = Pendapatan tidak wajar
• Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
• ALLOWANCE METHOD = Metode cadangan
• ALLOWANCE ACCOUNT = Perkiraan cadangan
• ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
• ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
• ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
• AMORTIZATION = Penyusutan atas harta tak berwujud
• APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
• ANNUAL REPORT = Laporan tahunan
• ASSET = Harta
• ASSET APPROACH = Pendekatan aktifa
• ASSET ACCOUNT = Perkiranan harta
• AUDIT FEE = Pendapatan audit
• ASSUME = Asumsi
• AUDIT EXPENSE = Biaya audit
• AUDIT PROGRAMME = Program pemeriksaan
• AUDIT PROCESS = Proses pemeriksaan
• AUDIT PLANNING = Rencana pereiksaan
• AUDITOR = Pemeriksa keuangan
• AUDITING = Pemeriksaan keuangan
• AVERAGE METHOD = Metode rata-rata

B
• BALANCE SHEET = Neraca
• BALANCE PER BANK = Saldo menurut bank
• BALANCE PER BOOK = Saldo menurut buku
• BALANCE SHEET ACCOUNT = Perkiraan neraca
• BALANCE AMOUNT = keseimbangan jumlah
• BANK PAYABLE = Hutang bank
• BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
• BANK RECONCILIATION = Reconsiliasi bank
• BANK SERVICE CHARGE = Bedan administrasi bank
• BANK STATEMENT = Rekening koran
• BIN CARD = Kartu gudang
• BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
• BEGINNING BALANCE = Saldo awal
• BETTERMENT = Perbaikan
• BOOK VALUE = Nilai buku
• BOOK VALUE OF ASSET = Nilai buku aktifa
• BOOK VALUE PER SHARE = Nilai buku per saham
• BRANCH = Cabang
• BRANCH MERCHANDISE = Barang dagangan cabang
• BRANCH PROFIT = Keuntungan cabang
• BREAK EVENT = Pulang pokok
• BREAK EVEN PIONT = Titik pulang pokok
• BREAK EVEN SALES = Penjualan pulang pokok
• BUDGET = Anggaran
• BUDGET VARIANCE = Selisih anggaran
• BUDGET FLEXIBLE = Anggaran flexsibel
• BUDGET FIXED = Anggaran tetap
• BUDGET CYCLE = Siklus Anggaran
• BUDGET BALANCE SHEET = Anggaran neraca
• BY PRODUCT = Produksi sampingan
• BUILDING = Gedung
• BUSINESS ENTITY = Kesatuan usaha

C
• CAPITAL = Modal
• CAPITAL STATEMENT = Laporan perubahan modal
• CAPITAL STOCK = Modal saham
• CASH = Kas
• CASH BUDGET = Anggaran kas
• CASH COUNT = Perhitungan kas
• CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
• CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai
• CASH FLOW = Alur kas
• CASH FLOW CYCLE = Siklus alur kas
• CASH IN BANK = Kas dalam bank/kas di bank
• CASH ON HAND = Kas di tangan
• CASH IN TRANSIT = Kas dalam perjalanan
• CASH PAYMENT JOURNAL = Buku kas pengeluaran
• CASH RECEIPT JOURNAL = Buku kas penerimaan
• CASH SALES = Penjualan tunai
• CLOSING ENTRIES = Ayat jurnal penutup
• COST = Biaya
• COST ACCOUNTING = Akuntansi biaya
• COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual
• COST OF GOODS MANUFACTURED = Harga pokok produksi
• COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan)
• CURRENCY = Mata uang
• CURRENCY ASSET = Harta lancar
• CURRENCY LIABILITIES = Hutang jangka pendek

D
• DEBIT NOTE = Nota debet
• DEBIT BALANCE = saldo debet
• DEDUCTION = Pengurangan
• DEFECTIVE GOODS = Produk rusak
• DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
• DELIVERY EXPENSE = Biaya pengankutan
• DEPOSIT SLIP = Bukti setoran
• DEPRECIATION = Penyusutan
• DEPRECIATION EXPENSE = Biaya penusutan
• DETERMINING DEPRECIATION = Penetapan penyusutan
• DIRECT COSTING = Penetapan biaya langsung
• DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung
• DIRECT EXPENSE = Biaya langsung
• DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
• DIRECT TAXES = Pajak langsung
• DIRECT WRITE OFF = Penghapusan langsung
• DISCOUNT = Potongan ( harga )
• DISSOLUTION = Pembubaran
• DIVIDEND STOCK = Deviden saham
• DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
• DRAFT = Wesel
• DUE DATE = Tanggal jatuh tempo

E
• EARNED = Pendapatan
• EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
• EARNING AFTER TAX = Pendapatan sesudah pajak
• ECONOMIC LIFE = Umur ekomoni
• ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
• EMERGENCY WORKING CAPITAL = Modal kerja darurat
• EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
• END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
• ENDING BALANCE = Saldo akhir
• ENDING INVENTORY = Persediaan akhir
• ENTERTAIMENT EXPENSE = Biaya entertain
• ENTRY = Ayat
• EQUIPMENT = Peralatan
• EQUITIES = Kekayaan
• EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
• ESTIMATE VALUE = Nilai taksir
• ESTIMATED GROSS PROVIT = Taksiran laba kotor
• EVIDENCE = Bukti-bukti
• EXCEPT = Pengecualian
• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
• EXCESS VALUE = Nilai lebih
• EXCHANGE RATE = Nilai tukar
• EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
• EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
• EXPIRED = Kadarluasa
• EXPENSE = Biaya
• EXTERNAL AUDIT = Pemeriksaan ekternal
• EXTRA ORDINARY GAIN = pembelajan yang luar biasa
• EXTRA ORDINARY LOSS = Kerugian yang luar biasa
• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
• EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa

F
• Fiscal Year = Tahun pajak
• Fixed asset subsidiary ledge = Buku tambahan harta tetap
• Fixed asset turnover = Perputaran harta tetap
• Fixed capital asset = Modal kerja tetap
• Fixed cast = Biaya tetap
• Fixed efficency variance = Penyimpangan effisiensi yang tetap
• Fixed factory overhead = Overhead pabrik yang tetap
• Flexible budget = Anggaran yang berubah-ubah
• Floor = Batasan bawah
• Flow of cost = Aliran biaya
• Flow of document = Peredaran dokumen
• Flow of funds = Aliran dana
• Flow of work = Peredaran kerja
• Flowchart = Daftar aliran
• Fluctualing method = Metode fluktuasi
• Fluctuating fund = Dana berubah-ubah
• Foot note = Catatan kaki
• Forecast balance sheet = Ramalan neraca
• Forecast income statement = Taksiran rugi laba
• Form = Formulir
• Four collumn ccount = Jurnal empat kolom
• Fraud = kecurangan
• Freight in = Ongkos angkut pembelian
• Freight on material purchasas = Beban angkut pembelian bahan
• Freight out = Ongkos angkut penjualan
• Funds = Dana
• Funds statement = Laporan sumber dan pengunan dana
• Furniture & fixture = Peralatan
• Fusion = Penggabungan

G
• General Accounting = Aukuntansi Umum
• General Ledger = Buku besar
• General Journal = Jurnal umum
• General And Administrative Expense = Biaya umum dan administrasi
• General Examination = Pemeriksaan umum
• General Assigment = Penegasan umum
• Government financial = Keuangan penerintah
• Government accunting = Akuntansi pemerintah
• Gross Method = Metode Kotor
• Gross loss = Rugi kotor
• Gross Profit Laba kotor
• Gross Profit Analysist = Analisa laba kotor
• Gross provfi metho = Metode laba kotor
• Gross Profit on sales = Laba kotor atas penjualan
• Gross Working Capital = modal kerja kotor
• Group Code = Kode kelompok
• Go Publik Compony = Perusahan yang menjual saham ke masyarakat

H
• Heating and lighting expense = Biaya pemanasan dan penerangan
• Hidden Reserves = Cadangan rahasia
• Historical cost Accounting = Harga perolehan historis
• Historical cost = Biaya Historis
• Home office = kantor pusat
• Horizon Analyst = Analisa mendatar
• Human Resource Accounting = Akuntansi sumber daya manusia

I
• Income = laba
• Income After Tax = Laba sesudah pajak
• Income From Joint Venture = Laba usaha patungan
• Income From Operation = Laba usaha
• Income Sharing Agreement = Persetujuan penbagian laba
• Income Statement = Laporan rugi laba
• Income Statement Account = Pendekatan laba rugi
• Income Summary = iktiar rugi laba
• Incremental cost = Biaya tambahan
• Independent Auditor Report = Laporan pemeriksaan bebas
• Indirect Expense = Biaya tak langsung
• Indirect Departemental Expense = Biaya departemen tak langung
• Indirect factory cost = Biaya pabrik tak langsung
• Indirect Labor = Tenaga kerja tak langsung
• Inderect Material = Bahan baku tak langsung
• Indirect Operatiing Expense = Biaya usaha tak langsung
• Individual Priprietorship = perusahan perorangan
• Inflation = Inflansi
• Information = informasi
• Information System = Sistem informasi
• Initial Inventory = Persediaan awal
• Initial Audit = Pemeriksaan awal/pertama kali
• Input Tax = Pajak masukan
• Installation Cost = Biaya instalasi atau pemasangan
• Installment = Angguran atau cicilan
• Installment Contract Receivable = Piutang penjualan cicilan
• Installment Method = Metode cicilan
• Installment Payable = Hutang cicilan
• Installment Term Debt = Utang jangka menengah
• Insurance Expense General = Biaya asuransi unum
• Insurance expense selling = Biaya asuransi penjualan
• Intagible Asset = Aktiva tak berwujud
• Intangible Fixed Assets = Aktiva tetap tak berwujud
• Intercompany Loans = Pinjaman antar perusahan
• Interest = Bunga
• Interest Baering Note = Wesel berbunga
• Interest Expense = Biaya bunga
• Interest Factor = Faktor bunga
• Interest Income = Pendapatan bunga
• Interest ayable = Hutang bunga
• Interest Receivable = Piutang bunga
• Interim Statement = Laporan sementara
• Internal Audit = Pemeriksan Intern
• Internal Auditor = Pemeriksan internal
• Internal Control = Pengawasan internal
• Internal Control Questioary = Pertanyaan pengendalian Intern
• Internal Finacing = Pembiayan internal
• Inventory = Persediaan
• Inventory Balance = Saldo Persedian
• Inventory of Material = Persediaan Bahan Mentah
• Inventory Trun Over = Perputaran persediaan
• Inventory Valuation = Penilaian Persediaan
• Invesment In Fund = Investasi dalam dana
• Invesment In Bond = Investasi dalam obligasi
• Invesment In Joint Venture = Investasi dalam usaha patungan
• Invesment In Land = Investasi dalam bentuk tanah
• Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa
• Invesment In Stock = Investasi saham
• Investor = Orang yang menanamkan modal
• Invoice = Faktur

J
• Job order cost = Biaya pesanan
• Job order cost sheet = Kartu biaya pesanan
• Job order cost system = Sistem biaya pesanan
• Job time ticket = Kartu jam kerja
• Joint cost = Biaya gabungan
• Joint cost of capital = Biaya penggunan modal bersama
• Joint product = Produksi gabungan
• Joint venture = Usaha patungan
• Joint venture books = buku-buku usaha patungan
• Journal = Buku harian
• Journal entry = Ayat-ayat jurnal
• Journalizing = menjurnal/ penjurnalan
• Judgment sample = Sampel pertimbangan

L
• Labor = Tenaga kerja
• Labor budget = Anggaran tenaga kerja
• Labor cost = biaya tenaga kerja
• Labor cost control = pengendalian biaya tenaga kerja
• Labor cost report = Laporan biaya tenaga kerja
• Labor efficiency ratio = Rasio effiensi tenaga kerja
• Labor efficiency stasndar = Standar effisinsi tenaga kerja
• Labor efficiency Variance = Selisih effiensi upah
• Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
• Labor performance report = Laporan pelaksanan kerja
• labor rate variance = Penyimpangan tarif tenaga kerja
• Land = Tanah
• Land right = Hak atas tanah
• Last in first out ( LIFO ) = Masuk pertamakeluar pertama
• Lease = Sewa
• Lease agreement = Kontrak sewa guna
• Leaseing = Sewa guna
• Ledger = Buku besar
• Legal capital = Modal resmi
• Lessee = Pihak yang menyewakan guna barang
• Lessor = Pihak yang menyewa guna barang
• letter of comments = Surat komentar
• Letter of transmettal = Surat penyerangan
• Liabilities = Kewajiban
• Limited liabilty = Tanggung jawab terbatas
• Liquidating deviden = Deviden likiudasi
• liquidity = Kemampunan bayar hutang jangka pendek
• Long from report = Laporan akuntansi betuk panjang
• Long run proof = Pengecekan jangka panjang
• Long term debets = Utang jangka panjang
• long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri
• Long term investment = Investasi jangka panjang
• Long term liabilities = Hutang jangka panjang
• Loss = rugi
• loss from operation = Rugi usaha
• Loss on realization = Realisasi kerugian
• Loss on reduction of inventory = Rugi penurunan nilai persdiaan
• Loss on repossession = Rugi penarikan kembali
• loss on sale of invesment = Rugi penjualan investasi
• Loss on trade in = Rugi pertukaran
• Loss unit = Unit yang hilang
• Lower cost or market = Harga beli atau harga pasar yang lebih rendah
• Lumsump purchase = Pembelian secara bulat

M
• Machine = Mesin
• Maintenance Cost = Biaya pemeliharana
• Maintenance Departement Butget = Anggaran departeman pemeliharan
• Maintenance Expense = Biaya pemeliharan
• Management Accounting = Akuntansi manjemen
• Management Advisory Service = Pelayanan Konsultasi perusahan
• Management Audit = Pemeriksaan manajemen
• Management By Exception = Manjemen dengan pengecualian
• Manufacturer = Pabrikan
• Manufacturing Company = Perusahan pabrikan
• Manufacturing Cost = Biaya pabrikasi
• Manufacturing Overhead = Overhead pabrik
• Markdown cancellation = Pembatalan penurunan harga
• Market Rate = Harga pasar
• market Value = Harga pasar
• Market Value At Split Off = Harga jual pada titik pisah
• Market Value Of Rights = Harga jual hak beli saham
• Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham
• Marketable securities = surat berharga
• Marketing = Pemasaran
• Marketing Department = Departemen pemasaran
• Marketing Expense = Biaya pemasaran
• Markup Cancellation = Pembatalan kenaikan harga
• Matching Cost With revenue = Penetapan pendapatan dan biaya
• Material = Bahan baku
• Material Account = Perkiraan bahan baku
• Material in Control = pengendalian bahan baku
• Material in Process = Bahan baku dalam proses
• Material ledger = Buku besar bahan baku
• Material Ledger Card = Kartu bahan baku
• Material Mix Variance = Selisih komposisi bahan
• Material Price variance = Penyimpangan harga bahan baku
• Material Usage prince Variance = Sesilsih harga pemakainan bahan
• Material Yield Variance = Selisih hasil bahan
• Material Requisition = Permintaan bahan baku
• Medical Expense = Biaya pengobatan
• Merchandise Inventory = Persediaan barang dagangan
• Merchandise Inventory Turnover = Perputaran persedian barang dagangan
• Merchandise Shipment on Consigment = Pengiriman barang konsinyasi
• Merchandise Company = Perusahan Dagang
• Mixed Account = Rekening campuran
• Mixed Opinion = Pendapat Campuran
• Mortgage Bond = Obligasi Hipotik
• Mortgage Payable = Hutang hipotik
• Moving Average = Rata rata bergerak

N
• National Association of Accounting = Asosiasi akuntan nasional
• Natural Bussiness year = Tahun bisnis alami
• Negative Assurance = Jaminan negatif
• Net Asset = Aktifa bersih
• Net earning =Pendapatan bersih
• Net Income = Keuntungan bersih
• Net Income After Tax = Keuntungan bersih setelah pajak
• Net Loss = Kerugian bersih
• Net Method = Metode Bersih
• Net Profit = Laba bersih
• Net Purchase = Pembelian bersih
• Net Realizable Value = Nilai bersih yang dapat direalisasikan
• Net Sales = Penjualan bersih
• Net Worth = Kekayan bersih
• Nominal Accounts = Perkiraan nominal
• Nominal Value = Nilai nominal
• Normal Balance= istilah = Saldo normal
• Not Sufficient Fund = Dana tidak mencukupi
• Note Payable = Wesel bayar
• Note Receivable = Wesel tagih
• Note of Financial Statement = Catatan atas laporan keuangan
• Notice of Employment = Surat perjanjian kerja.

O
• Observation of Inventory = Pengamatan persediaan
• Observation Of Inventory Taking = Pengamatan perhitungan persediaan
• Occupancy Cost = Biaya pendiaman atau penetapan
• Office Equipment = Peralatan kantor
• Office Salaries Expense = Biaya gaji bagian kantor
• Office Supplies = perlengkapan kantor
• Office Supplies Expense = Biaya perlengkapan kantor
• One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
• One Write System = Sistem sekali tulis
• Open Item Statement = surat pernyatan elemen-elemen terbuka
• Operating Assets = Aktifa atau modal operasi
• Operating Expense = Biaya usaha
• Operating Sales Budget = Anggaran operasional penjualan
• Operating Transaction = Transaksi operasional
• Opinion = Pendapat
• Opportunity Cost = Biaya kesempataan
• Ordering Cost = Biaya Pesanan
• Ordinary Repair = Reperasi luar biasa
• Organization Chart = Stuktur Ogranisasi
• Other General Expense = Biaya umum lainya
• Other Longterm Liabilities = Hutang jangka panjang lainnya
• Out Of Pocket Cost = Biaya kantong sendiri
• Out Tax = Pajak keluaran
• Outlay = Pengeluaran
• Outstanding check = Cek beredar
• Out standing Stock = Saham yang beredar
• Over Time = Lembur
• Over All Cost Of Capital = Biaya penggunan modal Rata-rata
• Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik
• Over draft = Kelebihan penarikan
• Over Stated = Terlalu tinggi
• Owners Equity = Modal pemilik
• Onnership Right = Hak pemilik perusahan.

P
• Partner in Charge = Partner utama
• Partnership =Persekutuan
• Payable = Hutang
• Payable to Defaulting Sub souder = Hutang kepada pemesanan saham
• Payment = pembayaran
• Percentage Depletion = Deplesi persentase
• Perferred St0ck holder = Pemegang saham istimewa
• Performence Report = Laporan pelaksanaan
• Premium =Agio
• Premium of Prepered Stock = agio Saham preferen
• Premium on Bonds Payable = Agio olbigasi
• Premium on stock = Agoi saham
• Prepaid Advertising = Iklan dibayar dimuka
• Prepaid expense = Biaya dibayar dimuka
• Prepaid Insurance = Asuransi dibayar dimuka
• prepaid Transportation = Transportation sewa dibayar dimuka
• Prepayment = pembayaran dimuka
• Price Index = Indek harga
• Primary working capital = Modal kerja perimer
• Process Cost = Biaya proses
• Profssional Fess = pendapatan profesional
• Profit = laba
• Proforma = Proyeksi
• Progress Billing to Costomer = harga kontrak yang difakturkan
• Property = Kekayan
• Property Tax = Pajak keayaan
• Purchase = pembelian
• Purchase Discount = Potongan pembelian
• Purchase Invoice = Faktur pembelian
• Purchase journal = Buku harian pembelian
• Purchase Method = Metode pembelian
• Purchase order =Pesanan pembelian
• Purchase Requistion = Permintaan pembelian

Q
• Qualified Opinion = Pendapat wajar tanpa syarat
• Quick Ratio = Ratio aktiva tunai

R
• R & D Cost = Biaya riset dan pengembangan
• Rate of Return = Tingkat pengembalian
• Rate of Return on Net Worth = Rentabilitas modal sendiri
• Ratio Analysist = analsa ratio
• Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.
• Raw Material = Bahan mentah
• Raw Material Investory = Persedianan bahan mentah
• Raw Material Price Variance = Penyimpangan harga bahan mentah
• Realized Gross profit On Installment Sales = Realiasai laba kotor
• Re Arrangement = penyusunan kembali
• Receivable = Piutang
• Receivable Collection Budget =Budget pengumpulan piutang
• Receivable Trun Over = Perputaran piutang
• Receivable Write Off = Penghapusan piutang
• Receiving Account = Laporan penerimaan barang
• Reciprocal Account = Perkiraan berlawanan
• Recovable From Insurance Companies = Piutang kepada asuransi
• Redemption of bound = Penghentian obligasi
• Redemption value = Nilai penarikan
• Refference = Petunjuk
• Registered Bonds = Daftar obligasi
• Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa
• Reliability = Dapat dipercaya
• Rent Earned = Pendapatan sewa
• Rent Income = Pendapatan sewa
• Re Odrder Point = Titik pesanan kembali
• Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan
• Repeat Audit = Pemeriksaan yang berulang
• Replacement Cost = Nilai ganti
• Report = Laporan
• Report Form = Formulir laporan
• Report Frorm Balance Sheet = Neraca bentuk laporan
• Representative Letter Client = Surat pernyatan pelayanan
• Required Rate of Return = Tingkat pengembalian yang di inginkan
• Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan
• Residual Value = Nilai sisa
• Responsibility Accounting = Akuntansi pertanggung jawaban
• Responsibility Center = Pusat pertanggung jawaban
• Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali
• Restrition of Diveden = Pembatasan deviden
• Retail Lifo Inventory Method = Metode harga eceran
• Retail Merchandsing = barang dagangan dijual dengan eceran
• Retail Method = Metode eceran
• Retained Earning = Laba yang ditahan
• Retained Earning Statement = Laporan laba yang ditahan
• Retirement of Bonds = Penarikan obligasi
• Return On Invesment = Tingkat pengembalian Investasi
• Revaluation = Penerikan kembali
• Revennue = Pendapatan
• Revenue Center = Pusat penghasi laba
• Revenue Expenditure = Pengeluaran pendapatan
• Revenue Recognition = Pengakuan pendapatan
• Reversing Entries = Ayat jurnal pembalik
• Riel Material Invetory Turnover = Perputaran persediaan bahan baku.

S
• Sefety Stock = Persediaan bersih
• Safe Harbor Rule = Aturan perlindungan
• Saleries Allowance = Tunjangan gaji
• Salary Expense = Beban gaji
• Sale On Account = Penjualan kredit
• Sales = Penjualan
• Sales Budget = Anggran penjualan
• Sales Discount = Potongan penjualan
• Sales Invoice = Faktur penjualan
• Sales Journal = Buku harian penjualan
• Sales Mix Variance = Selesih komposisi
• Sales order = Order penjualan
• Sales Return = Retur penjualan
• Sales Salaries Expense = Biaya gaji bagian penjualan
• Sale Salaries Payable = Hutang gaji bagian penjualan
• Sales Tax = Pajak penjualan
• Salvage value = Nilai sisa
• Sample Risk = Resiko penarikan contoh
• Schedule Of Account Payable = Daftar hutang
• Schedule Of Account Receivable = Daftar piutang
• Schedule Of Factory overhead = Daftar overhead pabrik
• Scrap Value = Nilai barang sisa
• Seasonal Working Capital = Modal kerja musiman
• Secured Bond = Obligasi yang dijamin
• Selling Expense = Biaya penjualan
• Semifixed Cost = Biaya semi tetap
• Separable Cost = Biaya tambahan
• Separation Report = Laporan pemberhentian
• Service Firm = Perusahan Jasa
• Set Up Cost = Biaya Pesanan
• Share holder = Pemegang saham
• Shipment On Installment sales = Pengiriman barang cicilan
• Short Form Report = Laporan akuntansi bentuk pendek
• Shut Down Point = Titik penutupan usaha
• Significant = Penting cukup berarti
• Simple Average Of Cost = Metode rata-rata sederhana
• Single Bookkeeping = Tata buku tunggal
• Single entery System = Sistem Pembukuan tunggal
• Single step = Langkah tunggal
• Sinking Fund = Dana pelunasan / dana pembayaran
• Slush Fund = Dana taktis
• Social Benefit = Manfaat sosial
• Sole Proprietorship = Persahan perseorangan
• Sound Value = Nilai sehat
• Special Journal = Jurnal khusus
• Specified Order Of Closing =Metode urutan alokasi yang diatur
• Spoilage = Produksi cacat
• Spoiled Goods = Pruduk cacat
• Standar of Reporting = Norma pelaporan pemeriksaan
• Statement By Director = Surat pernyatanan langanan
• Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan
• Statement Of Changes In Working Capital = Laporan perubahan modal kerja
• Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi
• Statement of Finantial Posisition = Laporan posisi keuangan
• Statement Of Owners Capital = Laporan perubahan modal
• Statement Of Retained Earning = Laporan laba yang ditahan
• Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana
• Step Method = Metode alokasi bertahap
• Stock Outstanding = Pertukaran saham
• Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham
• Stock Right = pemegang saham
• Stock Rigth Outstanding = Rapat pemegang saham
• Stock Convertion = Dana penarikan saham
• Stock Holder Meeting = Rapat pemegang saham
• Stock Subcription = Saham yang dipesan
• Stock Warrant = Surat hak beli saham
• Storage Cost = Biaya penyimpanan
• Store Salaries Expense = Beban gaji toko
• Straight Line Method = Metode garis lurus
• Subsidiary ledger = Buku tambah
• Sunk cost = Biaya tersembunyi
• Supplementary information S= Penjelasan tambahan
• Supplies = pelengkapan
• Supplies Expense = Biaya perlengkapan
• Surplus = Kelebihan
• Supporting Schedule = Daftar tambahan

T
• T Account = Perkiraan bentuk T
• Tangible Asset = Harta berwujud
• Tangible Fixed Asset = Aktiva tetap berwujud
• Tax Acoounting = Akuntansi perpajakan
• Tax Deduction = Pengurangan Pajak
• Tax Invoice = Faktur pajak
• Tax Return Statement = Surat pemberitahuan pajak
• Taxable Firm = Pengusaha kena pajak
• Taxable Income = Pendapatan kena pajak
• Taxes Expense = Biaya pajak
• Taxes Holiday = Pembebasan pajak
• Taxes payable = Hutang pajak
• Taxes Rate = Tarif pajak
• Taxes Return = Pajak yang dikembalikan
• Temporary Investment = Investasi sementara
• Temporary Proprietorship = Perkiraan pemilikan sementara
• Tender Offer = Penawaran dagang
• Term Compliance = UJi ketaatan
• The old & New Balance Proof = Pengecekan saldo awal dan akhir
• Theoritical Capacity = Kapasitas secara teoritis
• Three Variance Method = Metode tiga penyimpangan
• Tickmarks = Tanda pemeriksaan
• Time Value of Money = Nilai waktu dari pada uang
• Timing Diffrence = Perbedaan waktu
• To Compare = Membandingkan
• To Trace = Menelusuri
• Total Asset Turn Over = Perputaran total harta
• Total Asset To Debts Ratio = Ratio aktifa terhadap utang
• Tracks = Taksiran
• Trade Discounts = Potongan perdagangan
• Trande In = Tukar tambah
• Trade Mark = Merk Dagang
• Traveling Expense = Biaya perjalan
• Treasurer = Pejabat keuangan
• Treasury Bill = Surat hutang jangka panjang
• Treasury Departement = Departemen keuangan
• Trent Analyst = Analysa pengembangan dari waktu ke waktu
• Trial Balance = Neraca saldo
• Trouble Debt Restructuring = Penataan kembali utang yang macet
• Trust Fund = Dana perwakilan
• Turn Over = Perputaran
• Two bin System = Sistem dua bin
• Two collumn Account = Perkiraan dua kolom
• Two collumn Journal = Dua kolom jurnal
• Two Variance Method = Metode dua penyimpangan

U
• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan
• Unearned Income : Sewa diterima dimuka
• Uncertainties : Ketidak pastian
• Uncollectible Account : Beban penghapusan puitang
• Uncollectible Account Receivable : Beban penghapusan piutang
• Under Applied Overhead : Overhead yang dibebankan terlalu rendah
• Unearned Revenue : Pendapatan diterima dimuka
• Unemployment Tax : Pajak pengurangan
• Unexpired : Belum kadaluwarsa
• Unfavorable Variance : Selisih merugikan
• Uniformity : Keseragaman
• Unissued Capital stock : Modal saham yang belum beredar
• Unit Cost : Harga perunit
• Unit Equivalent : Unit setara
• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran
• Unit Product Cost : Biaya unit produksi
• Unit Profit Graph : Grafik laba perunit
• Unit Still In Process : Unit dalam Proses
• Unlimited Liabilities : Kewajiban tak terbatas
• Unqualied Opinion : Pendapatan Wajar
• Unvoidable Cost : Biaya yang terhindarkan
• Useful Life : Masa Pengunaan

V
• Valuation Account = Perkiraan pernilaian
• Value = Nilai
• Value Added = Nilai tambah
• Value Added Tax = Pajak Pertambahan Nilai
• Value In Use = Nilai pengurangan
• Variable Cost = Biaya variabel
• Variable Cost Ratio= Rasio biaya Variabel
• Variable Efficiency Variance = Penyimpangan effisiensi biaya variabel
• Variance Analysist = Analisa selisih
• Variance Analysist Report = Laporan analisa penyimpangan
• Verability = Daya uji
• Vertical Analysist = Analisa Vertical
• Volume Variance = Penyimpangan dalam isi
• Vouching =Biaya upah
• Voucher Register = Pemeriksaan dokumen dasar
• Voucher = Dokumen
• Voluntary Contribution = Simpanan sukarela

W
• Working Capital = Modal kerja
• Working In Process = Barang dalam proses
• Working In Process Inventory = Persediaan barang dalam proses
• Wages Expense = Pemeriksaan dokumen dasar
• Wages Rate = Biaya upah
• Wages And Taxes Statement = Laporan upah dan pajak
• Working Paper For Consolidated Balance Sheet = Neraca lajur untuk neraca konsolidasi
• Weighted Average = Metode rata-rata terimbang
• Weighted Average Method = Metode rata-rata terimbang
• working sheet= Neraca Lajur
• Working Paper = Kertas kerja
• Write Off = Dihapuskan
• Write Off Method = Metode penghapusan

Y
• Yield = Metode penghapusan
• Yield Variance = Penyimpangan hasil

Z
• Zero Base Budgeting = Penganggaran atas dasar nol

Human Interpretation

Human Interpretation

Human Interpretation

IT Project Management illustration

project management illustration

project management illustration by Gary Larson’s Far Side cartoons.

  • How the customer explained it
  • How the project leader understood it
  • How the analyst designed it
  • How the programmer wrote it
  • How the business consultant described it
  • How the project was documented
  • What operations installed
  • How the customer was billed
  • How it was supported
  • What the customer really needed

The Accounting cycle

Accounting processes are repetitive. The accounting cycle is the sequence of procedures used to keep track of what has happened in the business and to report the financial effect of those things. Following is a depiction of the steps in the accounting cycle.


Another example for accounting cycle in Bahasa indonesia :

The accounting cycle is the sequence of procedures used to keep track of what has happened in the business and to report the financial effect of those things. Following is a depiction of the steps in the accounting cycle and a brief description of each.

STEP
DESCRIPTION
Transaction
Basically, a transaction is doing business. A financial transaction (which is the kind of transaction we are interested in here) is doing something in business that involves the exchange of money.
Source Documents
Usually, the accounting department is not where the transaction takes place. It is necessary that a paper or computer record be prepared at the point-of-the-transaction so that the accounting department is aware that a transaction occurred.
Analyze
When personnel in accounting get the source documents, it is necessary to determine:1.) What happened? What kind of exchange took place? Did we charge our customer for something, get money for something, buy something, etc.?2.) What accounts will change? An account (Asset, Liability, Owner’s Equity) is where we keep information on anything we wish to know about individually. For example, we have an account for Cash where we keep track of the increases, decreases and the balance. Any time there is a transaction, at least two accounts will change.

3.) How will they change? Will the account increase or decrease?

4.) Do they get a Debit or Credit? T-accounts may help in the analysis. It is a method to help your thought process without the formality of general journal entries.

Journalize
Journals are also called the “book of original entry” and are basically a chronological list of transactions and the accounts that changed and what to post in them. In VCE you are required to master four special journals (CRJ, CPJ, SJ, PJ) and a General Journal.
Post and Balance
Posting is the act of transferring the information in the journal to the appropriate ledger accounts. Balancing is adding the increases to and subtracting the decreases from the previous balance in an account. Post referencing is essential. Write the number of the journals in the ledgers, and the account numbers of ledgers in the journal.
Trial Balance
A trial balance is a list of all the accounts and their balances. What we call Debit balances are written in one column and Credit balances are written in another column. Each column is totaled and compared to make sure that Debits = Credits.
Adjustments
Generally speaking, adjusting entries are made at the end of a period to ensure that Revenues are reported when earned and Expenses are reported when incurred.
Adjusted Trial Balance
A trial balance after all adjustments have been: Analyzed, Journalized, Posted and the affected accounts Balanced.
Prepare Financial Statements
Financial Statements are used to report the financial position and results from operating a business. They are the Statement of Financial Position, Statement of Financial Performance and the Cash Flow Statement.

Close

(you may close before preparing the Reports)

Closing an account means to “bring the balance to zero”. We close what we call the temporary accounts. They are the temporary Owner’s Equity accounts – Revenues, Expenses and Withdrawals.
Post-closing Trial Balance
A trial balance after all temporary accounts have been closed. The accounts remaining open are called real accounts and include: Asset accounts, Liability accounts and the Capital account. In other words, the Statement Financial Position accounts remain open.
One reporting period has been concluded and it is time to begin the next cycle.
Subsequent (next) Period
Preparation for the ensuing period includes:

  • Creating new Revenue, Expense and Drawings accounts.
  • Using the same Asset, Liability and OE accounts as previous periods.
  • Dealing with the accruals from the last period.

source: internet

CASE Tools

CASE stands for Computer Aided Software Engineering is the scientific application of a set of tools and methods to a software system which is meant to result in high-quality, defect-free, and maintainable software products. It also refers to methods for the development of information systems together with automated tools that can be used in the software development process.

CASE tools are a class of software that automate many of the activities involved in various life cycle phases.The main purpose of using a CASE tool is to produce error-free, easy to maintain program code. It also allows users to develop software systems more quickly than would be possible without the use of such a tool.Computer Aided Software Engineering (CASE) tools offer many benefits for developers building large-scale systems. As spiraling user requirements continue to drive system complexity to new levels, CASE tools enable software engineers to abstract away from the entanglement of source code, to a level where architecture and design become more apparent and easier to understand and modify. The larger a project, the more important it is to use a CASE tool in software development.

As developers interact with portions of a system designed by their colleagues, they must quickly seek a subset of classes and methods and assimilate an understanding of how to interface with them. In a similar sense, management must be able, in a timely fashion and from a high level, to look at a representation of a design and understand what’s going on. For these reasons, CASE tools coupled with methodologies give us a way of representing systems too complex to comprehend in their underlying source code or schema-based form.

A CASE tool often allows developers to program visually as well as use Object Oriented Programming (OOP) methods. A Unified Markup Language (UML) design tool is an example of a CASE tool. System design documents and program code may be generated by the tool as part of the visual design, thus reducing development time and increasing accuracy of the documents and code.

Why use CASE tools?
CASE tools offer:

  • Savings in resources required for software development – with less
  • Quicker development phase (i.e. shorter time to market)
  • Reduction of generation of defects
  • Easier identification of defects during development
  • Savings in maintenance resources required
  • Greater standardization of software systems and therefore increased reuse possibilities
  • Reduction of effort needed on development

Benefits of CASE Tools :

• Increase the speed

CASE tools provide automation and reduce the time to complete the jobs, especially jobs that involve drawing and related specifications.

• Improve Accuracy
CASE tools can provide ongoing debugging and error checking which is critical in eliminating the early damage, which plays an important role in determining the modern software. If the correction is performed in the early stages, such as the design stage, it will save time and effort. When the system grew, the system will be more difficult to modify. Searching the error becomes more difficult.

• Reducing Maintenance Time
CASE provides a tool for re-enginering important because it makes the process efficient, saving time and cost by finding the old parts of the system that can be reused.

• Better documentation
Many tools have revisions for comments and notes on system development and maintenance.

• Programming by Non-Programmers
With the development of object-oriented technology and client server, programming can also be done by people who do not have a programming background. Important to understand the logic of the program and have the ability to analyze organizational program used in building good software. By using lower case tool, it is possible to develop software from the initial design and analysis phase.

• Intangible Benefit
CASE Tool can be used to engage users, so we get a good reception to the new system.

The major benefits of using CASE tools include the following:

  • Improved productivity
  • Better documentation
  • Improved accuracy
  • Intangible benefits
  • Improved quality
  • Reduced lifetime maintenance
  • Opportunity to non-programmers
  • Reduced cost of software
  • Produce high-quality and consistent documents
  • Impact on the style of a working of company
  • Reduce the drudgery in a software engineer’s work
  • Increase speed of processing
  • Easy to program software
  • Improved coordination among staff members who are working on a large software project
  • An increase in project control through better planning, monitoring, and communication

 

CASE Tool’s Classification:

a. Upper CASE Tools/Front-end CASE Tools. These CASE tools are designed to support the analysis and design phases of the SDLC. all analysis, design, and specification tools are front-end tools. These tools also include computer-aided diagramming tools oriented towards a particular programming design methodology, and more recently including object-oriented design.
The general types of upper CASE tools are listed below:
– Diagramming tools: Diagramming tools enable system process, data, and control structures to be represented graphically. They strongly support analysis and documentation of application requirements.
– Form and report generator tools: They support the creation of system forms and reports in order to show how systems will “look and feel” to users.
– Analysis tools: Analysis tools enable automatic checking for incomplete, inconsistent, or incorrect specifications in diagrams, forms, and reports.
b. Lower CASE or Back-end tools. These CASE tools are designed to support the implementation and maintenance phases of the SDLC. All generator, translation, and testing tools are back-end tools.
The general types of lower CASE tools are:
– Code Generators: Code generators automate the preparation of computer software. Code generation is not yet perfect. thus, the best generator will produce approximately 75% of the source code for an application. Hand-coding is still necessary.
c. Cross life-cycle CASE or Integrated Tools. These CASE tools are used to support activities that occur across multiple phases of the SDLC. While such tools include both front-end and back-end capabilities, they also facilitate design, management, and maintenance of code. In addition, they provide an efficient environment for the creation, storage, manipulation, and documentation of systems.
d. Reverse-engineering Tools. These tools build bridges from lower CASE tools to upper CASE tools. They help in the process of analyzing existing applications and perform and database code to create higher level representations of the code.

Sample for Visual Case Tool Software

Sample for Visual Case Tool Software

Characteristics of CASE Tools:
All CASE tools have the following characteristics:

  • a graphic interface to draw diagrams, charts, models (uppercase, middlecase, lowercase)
  • an information repository, a data dictionary for efficient information-management selection, usage, application, and storage.
  • common user interface for integration of multiple tools used in various phases.
  • automatic code generators.
  • automatic testing tools.

List of CASE tools:

No. Application CASE tool Purpose of Tool
1. Planning Excel spreadsheet, Ms Project, PERT/CPM Network, Estimation tools Functional Application: Planning, scheduling, control
2. Editing Diagram editors, Text editors, Word processors Speed and Efficiency
3. Testing Test-data generators, File comparators Speed and Efficiency
4. Prototyping High-level modeling language, User-interface generators Confirmation and certification of RDD and SRS
5. Documentation Report generators, Publishing imaging, PPT presentation Faster structural documentation with quality of presentation
6. Programming and Language-processing integration Program generators, Code generators, Compilers, Intepreters interface, connectivity Programming of high quality with no errors, system integration
7. Templates Guided systematic development
8. Re-engineering tools Cross-reference systems, program re-structuring systems Reverse-engineering to find structure, design, and design information
9. Program analysis tools Cross-reference generators Static analyzers, dynamic analyzers analyzes risks, functions, features

Disadvantages of CASE tools:
1. Purchasing of CASE tools is Not an Easy Task. The cost of CASE tools is very high. For this reason small software development firms do not invest in CASE tools.
2. Learning Curve. In general, programmer productivity may fall in the initial phase of implementation as users need time to learn this technology.
3. Tool Mix. It is important to make proper selection of CASE tools to get maximum benefits from the tools, as the wrong selection may lead to the wrong results.

CRM (customer relationship management)

Customer Relationship Management (CRM) is a widely implemented strategy for managing a company’s interactions with customers, clients and sales prospects.

Many organizations turn to CRM software to help them manage their customer relationships. Many CRM vendors offer Web-based tools (cloud computing) and software as a service (SaaS), which are accessed via a secure Internet connection and displayed in a Web browser.

Benefits of Customer Relationship Management :

  •     Quality and efficiency
  •     Decrease in overall costs
  •     Decision support
  •     Enterprise ability
  •     Customer Attention
  •     Increase profitability

Here are some modules common to most of packaged CRM Software:
Sales Force Automation

  •     Contact management
  •     Contact management software stores, tracks and manages contacts, leads of an enterprise.
  •     Lead management
  •     Enterprise Lead management software enables an organization to manage, track and forecast sales leads. Also helps  understand and improve conversion rates.

eCRM or Web based CRM

  •     Self Service CRM
  •     Self service CRM (eCRM) software Enables web based customer interaction, automation of email, call logs, web site analytics, campaign management.
  •     Survey Management Software
  •     Survey Software automates an enterprise’s Electronic Surveys, Polls, Questionnaires and enables understand customer preferences.

Customer Service

  •     Call Center Software

A call center is a sophisticated voice operations center that provides a full range of high-volume, inbound or outbound call-handling services, typically including customer support, operator services and directory assistance. It generally refers to reservations centers, help desks, information lines or customer service centers. A call center consists of a complex telecommunication infrastructures, sophisticated computer systems and skilled service representatives organized to effectively manage the incoming and outgoing telephone calls. CRM call center module captures the vast amount of data in call center operation, prioritize call center service, and direct incoming calls to the appropriate service representatives.

  •     Help Desk Software

Help desk software can improve customer satisfaction and productivity by automating customer support processes. Basic features of help desk software includes requests submission, email notification, searching Knowledge Base and administration interfaces. Web-based helpdesk software allows users to search support knowledge base so that users can either find the answer online without calling a support representative or ask more specific questions when they do need to talk to a live person for support.

Partner Relationship Management

  •     Contract Management Software

Contract Management Software enables an enterprise to create, track and manage partnerships, contracts, agreements.
Example: Upside Software, Accruent Software, diCarta, I-Many.

  •     Distribution management  Software

Distribution Management System, which simplifies and manages each phase of your distribution chain from customers, ordering, delivery, payment, inventory, and right through to services management. Distribution Management System facilitates the coordination of sales work in a best possible way.

SDLC – Systems Development Life Cycle

The systems development life cycle (SDLC) is a conceptual model used in project management that describes the stages involved in an information system development project, from an initial feasibility study through maintenance of the completed application.

Systems development phases:
The System Development Life Cycle framework provides a sequence of activities for system designers and developers to follow. It consists of a set of steps or phases in which each phase of the SDLC uses the results of the previous one.

A Systems Development Life Cycle (SDLC) adheres to important phases that are essential for developers, such as planning, analysis, design, and implementation, and are explained in the section below. A number of system development life cycle (SDLC) models have been created: waterfall, fountain, spiral, build and fix, rapid prototyping, incremental, and synchronize and stabilize. The oldest of these, and the best known, is the waterfall model: a sequence of stages in which the output of each stage becomes the input for the next. These stages can be characterized and divided up in different ways, including the following:

  • Preliminary analysis: The objective of phase1 is to conduct a preliminary analysis, propose alternative solutions, describe costs and benefits and submit a preliminary plan with recommendations.

Conduct the preliminary analysis: in this step, you need to find out the organization’s objectives and the nature and scope of the problem under study. Even if a problem refers only to a small segment of the organization itself then you need find out what the objectives of the organization itself are. Then you need to see how the problem being studied fits in with them.

Propose alternative solutions: in digging into the organization’s objectives and specific problem, you may have already is covered some solutions, other possible solutions can some form interviewing may have already discovered some solutions, other possible solutions can some from interviewing people inside the organization, clients or customers affected by it, suppliers and consultants. You can also study what competitors is doing. With this data, you can have three choices. You can leave the system as is, improve it, or develop a new system.

Describe the costs and benefits.

The Document Deliverables during this phase is : Business Requirement Specification (BRS) or Customer Required Specification( CRS) Or User Requirement Specification(URS).

  • Systems analysis, requirements definition: Defines project goals into defined functions and operation of the intended application. Analyzes end-user information needs.

Document Input : Business Requirement Document
Document Deliverables : SRS (Software Requirement Specification)

  • Systems design: Describes desired features and operations in detail, including screen layouts, business rules, process diagrams, pseudocode and other documentation.

Document Input : SRS (Software Requirement Specification)
Document Deliverables : Design Document

  • Implementation: The real code is written here (coding-phase)
  • Integration and testing: Brings all the pieces together into a special testing environment, then checks for errors, bugs and interoperability.
  • Acceptance, installation, deployment: The final stage of initial development, where the software is put into production and runs actual business.
  • Maintenance: What happens during the rest of the software’s life: changes, correction, additions, moves to a different computing platform and more. This is often the longest of the stages.

In the following example (see picture) these stage of the systems development life cycle are divided in ten steps from definition to creation and modification of IT work products:

Not every project will require that the phases be sequentially executed. However, the phases are interdependent. Depending upon the size and complexity of the project, phases may be combined or may overlap.

Strength and Weaknesses of SDLC
Strengths Weaknesses
Control. Increased development time.
Monitor large projects. Increased development cost.
Detailed steps. Systems must be defined up front.
Evaluate costs and completion targets. Rigidity.
Documentation. Hard to estimate costs, project overruns.
Well defined user input. User input is sometimes limited.
Ease of maintenance.
Development and design standards.
Tolerates changes in MIS staffing.

It is critical for the project manager to establish and monitor control objectives during each SDLC phase while executing projects. To manage and control any SDLC initiative, each project will be required to establish some degree of a Work Breakdown Structure (WBS) to capture and schedule the work necessary to complete the project. The WBS format is mostly left to the project manager to establish in a way that best describes the project work.

Work breakdown structured organization :
The upper section of the work breakdown structure (WBS) should identify the major phases and milestones of the project in a summary fashion. In addition, the upper section should provide an overview of the full scope and timeline of the project and will be part of the initial project description effort leading to project approval. The middle section of the WBS is based on the seven systems development life cycle (SDLC) phases as a guide for WBS task development. The WBS elements should consist of milestones and “tasks” as opposed to “activities” and have a definitive period (usually two weeks or more). Each task must have a measurable output (e.x. document, decision, or analysis). A WBS task may rely on one or more activities (e.g. software engineering, systems engineering) and may require close coordination with other tasks, either internal or external to the project. Any part of the project needing support from contractors should have a statement of work (SOW) written to include the appropriate tasks from the SDLC phases. The development of a SOW does not occur during a specific phase of SDLC but is developed to include the work from the SDLC process that may be conducted by external resources such as contractors and struct.

source: wikipedia and others

SAP ABAP

ABAP stands for Advanced Business Application Programming and it’s a high level programming language used in SAP for the development and other customization processes. Normally a transaction code is used for executing an ABAP program. For example we can use the transaction code VA01 for creating a sales order.

ABAP used to be an abbreviation of Allgemeiner Berichtsaufbereitungsprozessor, the German meaning of “generic report preparation processor” , but was later renamed to Advanced Business Application Programming. ABAP was one of the first languages to include the concept of Logical Databases (LDBs), which provides a high level of abstraction from the basic database level(s).ABAP is one of the many application-specific fourth-generation languages (4GLs) first developed in the 1980s. It was originally the report language for SAP R/2, a platform that enabled large corporations to build mainframe business applications for materials management and financial and management accounting.

ABAP syntax
This brief description of the ABAP syntax begins inevitably with the ubiquitous “Hello World” program.
“Helloworld”

REPORT TEST.
WRITE ‘Hello World’.

This example contains two statements: REPORT and WRITE. The program displays a list on the screen. In this case, the list consists of the single line “Hello World”. The REPORT statement indicates that this program is a report. An alternative statement, PROGRAM, would be used for a module pool.
Formatting rules:

The basic formatting rules of ABAP are simple:

  •     Every ABAP statement must end in a period
  •     Tokens within a statement must be separated by at least one space
  •     An end of line is equivalent to a space
  •     Statements and keywords are not case-sensitive

The “Hello World” program could be legally rewritten as follows:

REPORT tESt. WRITE
‘Hello World’ .

Comments

ABAP has 2 ways of defining text as a comment:

An asterisk (*) in the leftmost column of a line makes the entire line a comment
A double quotation mark (“) anywhere on a line makes the rest of that line a comment

Example:

***************************************
** Program: BOOKINGS                 **
** Author: Joe Byte, 07-Jul-2007     **
***************************************

REPORT BOOKINGS.

* Read flight bookings from the database
SELECT * FROM FLIGHTINFO
WHERE CLASS = ‘Y’       “Y = economy
OR    CLASS = ‘C’.      “C = business
(…)

SAP Materials Management (SAP MM)

The Materials Management module (SAP MM) consists of all master data, system configuration, and transactions to complete the Procure to Pay process. This process map spans from MRP generated procurement proposals through final invoice receipt and verification.

SAP Materials Management Components or Sub-Components:

  • Vendor Master and Material Master data
  • Consumption Based Planning
  • Purchasing
  • Inventory Management
  • Evaluation of Materials
  • Invoice Verification

Procure to Pay business process associated with the SAP MM module:

Subcomponents of the SAP Materials Management (SAP MM) Module:

  • Purchasing
  • Inventory Management
  • Logistics Invoice Verification
  • Physical Inventory
  • Material Valuation
  • Material Requirements Planning (MRP)
  • External Services Management

This is brief review of the components and processes associated with the SAP MM module.

Source: erptips.com