11. DESIGN OF COMPUTERISED COMMERCIAL APPLICATIONS


1.       “AIS


2.       COMPONENTS OF “AIS :-

2.1    General Ledger System:-
2.1.1    Responsibility Accounting
2.1.2    Profitability Accounting
2.1.3    Budgeting
2.1.4    General Ledger Accounting :-
A)    Financial Accounting System
B)    Share Accounting
2.2  Cash Receipts/Disbursements System :-
2.2.1    Accounts Receivable or Sale Order Processing System
2.2.2    Accounts Payable or Purchase Order Processing System
2.2.3    Payroll Accounting


2.3  Production Management System :-
2.3.1   Cost Estimation
2.3.2   Production Scheduling
2.3.3   WIP (Work-in-progress) Control
2.3.4   Material Inventory Control
2.4  Marketing System :-
2.4.1   Marketing Analysis
2.4.2   Sale Order Processing in OLRT system
2.4.3   Finished Goods Inventory Control

 Note :– Sub-headings of each of underlined headings given under point 2 above are :-
A)      Definition
B)      Points of consideration
C)      Procedures :-
i)    Input :-
a)       Master file
b)       Transaction File
ii)   Processing
iii)  Output
D)       System Interfaces

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