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2.5
Sistem Informasi Akuntansi
2.5.1
Jenis-Jenis Transaksi SIA
According
to
Jones
and
Rama
(2006,
p4),
types
of
transaction
in
Accounting
System Information are divided into three parts:
a. An acquisition (purchasing) cycle
“The process of purchasing and paying for goods or services.”
b. A conversion cycle
“The process of transforming acquired into goods and services.”
c. A revenue cycle
“The process of providing goods or services to customers and collecting cash”
Dari
kutipan
di
atas
dapat
disimpulkan
bahwa
jenis-jenis
transaksi
Sistem
Informasi Akuntansi ada 3, yaitu siklus akuisisi, siklus konversi, dan siklus pendapatan.
2.5.2
Penjualan dan Penerimaan Kas
According to Elder et.al (2010, p443) accounts and classes of transactions in the
sales
and
collection
cycle,
which
are:
a) Sales
(cash
and
sales
on
account);
b) Cash
receipts;
c)
Sales
returns
and
allowances;
d) Write
off
of
uncollectible
accounts;
e)Estimate of bad debt expense.
Yang terdapat dalam akun dan kelas transaksi siklus penjualan adalah penjualan
tunai
dan
kredit,
penerimaan
kas,
retur
dan
potongan
penjualan,
penghapusan
piutang
tak tertagih dan perkiraan beban hutang.
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