ACCOUNTING

INFORMATION SYSTEM
For Electric Cooperatives
The Accounting System
Overall System Diagram
Accounts
Payable
Disbursemen
Sales
ts

Accounting
General Cash
Informatio
Journal Receipts
n System

Inventory Materials

Payroll
Accounting System
 The Center of all Financially Quantifiable
Operations
 Process Automation and Integration
 Report Processing
 SL Inquiries
Accounting Modules
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
Reporting
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
Development Tools
Java and MySQL
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 Cycle
Purchasing Flow

Purchase
Requisition
Inventory
System

Canvassing

Purchase Order

Order
Receiving
Purchase Requisition

Create PRV
Employee/User
N
If Return PRV
Approved General Manager

Send for Y
Approval
Employee/User

Post PRV
General Manager /
Authorized User

Check
General Manager
Canvass

View Approved Collect Canvass

PRV Forms
Purchasing Officer Purchasing Officer

Create Canvass
Form
Purchasing Officer

Send to Suppliers
Purchasing Officer
Purchase Order
View Collected Check Purchase
Canvass Forms Order (PO)
Purchasing Officer General Manager

Create Purchase N Return Purchase

If
Order (PO) Approved Order (PO)
Purchasing Officer General Manager

Send for Post Purchase

Approval Order (PO)
General Manager /
Purchasing Officer
Authorized User
Receiving
View Suppliers With Post Receiving
Purchaser Orders Report (RR)
Warehouseman
Warehouseman

Check Delivered
Items
Warehouseman

Create Receiving
Report (RR)
Warehouseman
Books of Accounts
 Accounts Payable

If Y View Posted
with Receiving Check APV
Reports Accountant
RR
AP Clerk
N

Encode Create Accounts N Return APV to

Payable Voucher If
Purchased Correct
AP Clerk
Items (APV) Accountant
AP Clerk AP Clerk
Y

Send APV for Send APV for AP

Checking Recommendation V
AP Clerk Accountant
 Accounts Payable (cont’d)

AP Check APV Check APV

V
Finance Manager General Manager

Return APV to N N Return APV to

If If
Accountant Correct Approved Finance Manger
Finance Manager General Manager

Y Y

Send APV for Post APV

Approval General Manger /
Finance Manager Authorized User
 Disbursements (Check Voucher)

If Y
with View Posted APV Check CV
CV Clerk Accountant
APV

N Return CV to CV
Encode CV Create Check If
Voucher (CV) Correct
Clerk
Items Accountant
CV Clerk CV Clerk

Send CV for Send CV for

CV
Checking Recommendation
CV Clerk Accountant
 Disbursements (cont’d)

CV Check CV Check CV
Finance Manager General Manager

Return CV to N N Return CV to
If If
Accountant Correct Approved Finance Manger
Finance Manager General Manager

Y Y

Send CV for Post CV

Approval General Manger /
Finance Manager Authorized User
General Journal

N Return JV to JV
Create Journal If
Voucher (JV) Correct Clerk
JV Clerk Accountant

Send JV for Send JV for Y

If JV
Checking Recommendation Correct
JV Clerk Accountant

Return JV to
Check JV Check JV
Accountant Finance Manager Accountant
Finance Manager
General Journal (cont’d)
N Return JV to
JV If
Approved Finance Manger
General Manager

Send JV for
Approval
Finance Manager Post JV
General Manger /
Authorized User

Check JV
General Manager
Materials

N Return MV to
Create Material If
Voucher (MV) Correct MV Clerk
MV Clerk Accountant

Send MV for Send MV for Y

If MV
Checking Recommendation Correct
MV Clerk Accountant

Return MV to
Check MV Check MV
Accountant Finance Manager Accountant
Finance Manager
Materials (cont’d)
N Return MV to
MV If
Approved Finance Manger
General Manager

Send MV for
Approval
Finance Manager Post MV
General Manger /
Authorized User

Check MV
General Manager
Sales

N Return SE to
Create Sales If
Entries (SE) Correct Billing Head
Billing Head Accountant

Send SE for Send SE for Y

If SE
Checking Recommendation Correct
Billing Head Accountant

Return SE to
Check SE Check SE
Accountant Finance Manager Accountant
Finance Manager
Sales (cont’d)
N Return SE to
SE If
Approved Finance Manger
General Manager

Send SE for
Approval
Finance Manager Post SE
General Manger /
Authorized User

Check SE
General Manager
Cash Receipts

N Return CRRE to
Create CRR If
Entries (CRRE) Correct Cashier
Cashier Accountant

Send CRRE for Send CRRE for Y

If CR
Checking Recommendation Correct R
Cashier Accountant

Return CRRE to
Check CRRE Check CRRE
Accountant Finance Manager Accountant
Finance Manager
Cash Receipts (cont’d)
CR
N Return CRRE to
R If
Approved Finance Manger
General Manager

Send CRREE for

Approval
Finance Manager Post CRRE
General Manger /
Authorized User

Check CRREE
General Manager
Key Features
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
ACCOUNTING SYSTEM
DEMO