A Model showing How the CBIS subsystems
are used in Problem Solving.
Component of Computer - Based information systems and NWFP textbook board: -
Computer-Based information system consists of the following elements.
HARDWARE:
The term Hardware refers to machinery. This category includes the computer itself, which is often referred to as the central processing unit (CPU) and all of its support equipment. Among the support equipment are input and output devices storage devices and communications devices. The NWFP textbook has the Hardware contains P4 computers (3 GHz Processor, 80 GB Hard Disk, 12 MB RAM) connected by D-link switches and printers, fax machines and uninterruptible power supply (UPS).
SOFTWARE:
The term Software refers to computer programs and the manuals that support them. Computer programs are machine readable instructions that direct the circuitry within the Hardware parts of CBIS to function in ways that produce useful information from data.
The NWFP textbook board’s Software name is “Computerized Text Book Board” and computerized Management developer. “C-Shop” language is used and besides these SQL server, Windows server 2003, client computers (XP) and C# ASP net are also in operation.
DATA:
Data are facts that are used by programs to produce useful information.
PROCEDURES:
Procedures are the policies that govern the operation of a computer system. “Procedures are to people what Software is to Hardware” is a common analogy that is used to illustrate the role of Procedures in a CBIS.
PEOPLE:
Every CBIS needs people if it is to be useful. People are the components that most influence the success or failure of information systems users, programmers, system analysts and database administrators are some of the people associated with CBIS.
Functions of Information Specialists in CBIS: -
The term information specialist is used to describe any of a firm’s employees who have fully responsibility for developing and maintaining CBIS. There are five main categories of information specialists.
System analysts:
System analysts work with the users in developing new systems and in improving existing systems. System analysts are expert at defining problems and preparing written documentation on how the computer will assist in solving the problems.
Database Administrators (DBAs):
Database administrator’s work with users and systems analysts to create database that contain the data needed to produce the user’s information.
Accounting Information System
What is AIS?
The Accounting information system AIS performs the firms accounting applications. A high volume of data processing characterizes these applications. Data processing consists of four major tasks, data gathering, data manipulation, and data storage and document preparation.
A firm does not have choice of whether to have AIS, it is required, and also, all firms perform the procedure basically the same way. The AIS is data entered rather than information oriented, and the data is largely historical.
Although the "AIS" is data oriented, it does not produce some information. It provides the database that serves as the foundation for other CBIS subsystems.
A firm’s transaction processing (TP) task are performed by accounting information system (AIS) that gathers data describing the firm’s activities transforms the data into information and makes the information available to users both inside and outside the firm’s.
In this computerized age, transaction processing and data processing are used interchangeable, in which data processing is gaining acceptance.
The AIS performs four basic data transaction processing tasks data gathering, data manipulation, data storage and document and reports preparation.
Data Gathering:-
The data processing system gathers the data that describe each of the firm’s internal actions and its environmental transactions.
In a CBIS, transaction data is converted into a form that can be entered directly into the computer system for processing.
Data Manipulation: -
Data manipulation involves the transform of the data into information. Data manipulation operations include:
CLASSIFYING
Certain data elements in the records are used as codes. In the computer field a code is one or more characters that are used to identify and group records e.g. employee number.
SORTING
In sorting the records are arranged based on codes or other data elements.
CALCULATING
Arithmetic and logical operation are performed on the data elements to produce additional data elements.
SUMMARIZING
The large amount of data makes it necessary to synthesize it into the form of totals, subtotals, averages and so on.
Data storage: -
All of the data is store, kept somewhere until it is needed, and that is the purpose of data storage.
Document and Report Preparation: -
The AIS produces outputs for individuals and organizations both inside and outside the firm’s in the form of documents and reports for example, according statements such as cash flow statements income statements and balance sheets.
The above data transaction processing serve as inputs and often “feed” other types of systems i.e. MIS, DSS and ES.
NWFP TEXTBOOK BOARD and AIS
In larger organizations, the operations of AIS are usually computerized. In smaller organizations, the scale of operations may be partial computerized. The AIS of NWFP textbook board is managed manually. The clerks manually handle payroll sales orders, inventory control accounts receivable and payable and general ledger. The accounts section prepare documents and reports in the form of income statements and balance sheets
Functions of AIS: -
The AIS performs the following functions.
1. Payroll
The transaction processing subsystem used to produce paychecks for employees are called payroll processing systems.
2. Order Entry
The order entry is the transaction processing subsystem that record customer purchases.
Orders may come from a variety of sources perhaps by mail, phone and fax.
3. Inventory system
An inventory system monitors the quantity of each product available for sale and helps insure that proper stock levels are maintained.
4. Invoicing
The invoicing system is the transaction processing subsystem that creates invoices and something slips.
5. Shipping
The shipping system regulates the receiving and delivering of inventory to customers.
6. Accounts Receivable
The accounts receivable system manages customer purchase records, payments and account balances.
7. Purchasing
In purchasing system requests are made to the purchasing department, which formally logged into a purchase request to account section to make a bill for the purchase of stock.
8. Receiving
The function of receiving system is to receive, inspect and accept or reject goods that vendor’s ship. As goods are received, the contents are checked against the information on the purchase order, the price of the shipment is verified and the goods are inspected for possible damage.
9. Accounts Payable
The Accounts payable system is responsible for paying the suppliers for the purchase.
10. General Ledger
The general ledger system integrates transaction data from the other major transaction processing subsystems payroll, accounts receivable and so on.
NWFP TEXT BOOK BOARD
BALANCE SHEET
AS ON JUNE 30
2006. 2007. 2006. 2007.
CAPTAL AND LIABILITIES NOTE (RUPEES) (RUPEES) PROPERTY AND ASSETS NOTE (RUPEES) (RUPEES)
_______________________________________________________________________________________________________________________________________
 |
NORWEGIAN GRANT-IN-AID 3 33,353,615 37,524,316 FIXED ASSETS: at cost 8 13,224990 12,810,376
Less accumulated
depreciation
SUBSIDY RESERVE 4 3,085,975 3, O85, 975
ACUMULATED PROFIT 526,880,228 485,679,031 CAPITAL WORK IN PROCESS 60,184 60,184
______________________________
563,319,818 526,289,322 LONG TERM DEPOSITS 9,413,512 8,383,118
EXTRA ORDINARY ASSETS 39,000,000 52,000,000
CURRENT LIABILITIES CURRENT ASSETS
Advances and securities 5 150,708,633 103,164,013 Stocks 18,183,826 21,774,469
Accrued expenses 6 1,442,882 7,814,387 Library books 270,227 270, 2207
And other payables
Disputed amount of Norway
Workshop account Norwegian grant-in-aid 38,300,043 38,300,043
GPF members 7 1,716 1,716
________________________
152,644,163 111,519,296 Advances, deposits and other
Receivables 11 34,561,530, 15,889,296
Cash and bank balance 12 75,223,135 270,212,
___________________________
652,815,436 564,554,938
Suspense Account 1,449,859
715,644,163 111,519,296 715,644,163 111,519,296
________________________ _________________________ ------------------------------------ N.W.F.P TEXT BOOK BOARD PESHAWAR
CASH FLOW STATEMENT
FOR THE YEAR END 30 JUNE 2007
CASH FLOW FROM OPERATION ACTIVTIES 2007 2006
(RUPEES) (RUPEE)
Net profit for the year 41,201,167 14,076,446
ADJUSTMENT OF THE ITEMS OT INVOLVING MOVEMENT OF FUNDS:
Depreciation 715,000 649,803
Prior year’s adjustment _ (2,362,304)
Amortization 13,000,000 13,000,000
13,715,000 11,287,499
_________________________________
54,916,197 25,363,945
(Increase)/Decrease in Current Assist:
Stocks 3,590,643 18,503,326
Library books _ _
Short term deposits (TDR) (268,168,617) (147,190,708)
Norwegian grant-in-aid _ _
Extra ordinary assets _ (13,000,000)
Advances, deposits and other receivables (18,672,234) 10,746,773
(283,250,208) (130,940,609)
Increase/ (Decrease) in Current Liabilities:
Advances and securities 47,544,620 87,493,105
Accrued expenses (6,371,505) 6,493,908
Disputed amount of Norway
GPF members _ _
41,124,867 94,091,498
___________________________________
CASH FLOW FROM OPERATIONS (187,208,144) (11,485,166)
CASH FLOW INVESTING ACTIVITIES
Capital expenditure (1,129,612) (3,089,223)
Long term investment (1, 030, 394,) (1,200,000)
Extra ordinary assets _ (52,000,000)
Loan to Provincial Government _ _
Net Cash flow from investing activities (2,160,006) (56,289,223)
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