PERBEDAAN E-COMMERCE DAN E-BUSINESS

The term e-business and e-commerce often seen and used for the same process. However, although related, they both have different meanings. The prefix "e" means "electronic", which means any activity or transaction which is used without change or physical contact. Transactions conducted electronically or digitally, something made possible by the rapid development of digital communication.

•  E-commerce

E-commerce means business transactions through the internet in which the parties involved to make a sale or purchase. Transactions made in e-commerce basically involves the transfer (transfer) or handover (handing over) ownership and rights to products or services.

Technically, e-commerce is part of e-business because, by definition, e-business is all business transactions online, including direct sales to consumers (e-commerce), deals with manufacturers and suppliers, and interactions with business partners , The exchange of information via a centralized database also done in e-commerce. Business functions only limited technology resources.

E-commerce in principle involve the exchange of money in the transaction. E-business, because a broader, not limited to the character of financial transactions (monetary). All aspects of the business, such as marketing, product planning, supply management, etc., Covered

•  E-business

E-business is more about making great products, creative ideas and providing a quality service, product marketing planning and implementation. So, of course, e-commerce is an inseparable part of the process of e-business, but in a limited framework, e-commerce is the buying and selling activities.

PERBEDAAN LAN,WAN DAN MAN

•  LAN

Local Area Network usually abbreviated LAN is a computer network that the network only covers a small area; such as campus computer networks, buildings, offices, houses, schools or smaller. Today, most LAN technology based on the IEEE 802.3 Ethernet switch using the device, which has a data transfer speed of 10, 100, or 1000 Mbit / s. In addition to Ethernet technology, today technology 802.11b (or so-called Wi-Fi) is also often used to form a LAN. Places that provide LAN connectivity with Wi-Fi technology called hotspots.

On a LAN, each node or computer has its own computing power, in contrast to the concept of terminal dump. Each computer can also access resources on the LAN in accordance with the permissions that have been set. These resources can be either data or devices such as printers. On the LAN, the users can also communicate with other users by using the appropriate application.

• WAN

In contrast to Wide Area Networks or Wide Area Network (WAN), the LAN has the following characteristics:

1. Have a higher data rapidly
2. Covering an area of more narrow geographic
3. Not require leased telecommunication lines from telecom operators

is usually one of the computers in the computer network will be used as a server that manages all systems in the network.

WAN is an abbreviation of the term information technology in English: Wide Area Network is a computer network covering a large area as an example of a computer network between regions, cities or even countries, or can be defined as well as computer networks require routers and public communication channels.

WAN is used to connect a local network with other local networks, so users or computers location one can communicate with users and computers in other locations.

• MAN

Metropolitan area network or shortened by MAN. A network in a city with high-speed data transfer, connecting locations such as colleges, offices, administration, and so on. MAN network is a combination of several LAN. The MAN range of between 10 to 50 km, MAN is a network that tepaMetropolitan area network or shortened by MAN. A network in a city with high-speed data transfer, connecting locations such as colleges, offices, administration, and so on. MAN network is a combination of several LAN. The MAN range of between 10 to 50 km, MAN is the right network to build networks between offices in the city of factories / establishments and headquarters are within its reach. 

Specification:

a. Accounting Information Systems Cash Sales   

Cash sales represent sales taking goods from the supplier and delivered directly to the customer for direct payment using cash. Cash sales system is generally based on the assumption that the buyer will take the goods after the price of goods paid to the cashier.

b. Accounting Information Systems Credit Sales   

Credit sales are sales for which payment was not received well (indirect keel). The payment can be received through two or more levels of payment in installments.

c. Documents in Accounting System Cash Sales and Credit    

1) Cash Sales    

The documents used in cash sales are as follows:

· Invoice cash sales (FPT)         

This invoice is filled by the sales order in 3, namely:

ü   sheet 1 will be given to the buyer as a medium of payment for goods to the benefit of gauze,

ü   sheet 2 will be submitted to the packaging and delivery of goods as the goods to the buyer has paid in gauze and packing slips as well as to be affixed on the packaging of the goods as the identity of the goods, and

ü   sheet 3 which will be handed over to the sales order that will be used as temporary archive based on serial numbers as the operator in the event of any discrepancy sales.

· Tape Cash Register         

Documents produced by the cash register machines operated by the gauze after the transaction receipt of money from the buyer as payment for goods as well as supporting documents to ensure that they actually paid and recorded in the cash register.

2) Credit Sales    

Documents used in credit sales system is:

· Mail Order Delivery and copy         

This is the first sheet delivery order which authorizes the delivery function to deliver goods to the number and the specifications outlined in the document.

Copies of this document are:

· A copy of the Credit (Credit Copy)         

This document is used to obtain the customer's credit status to obtain authorization from the credit sale credit fungus.

· Letter Recognition (Acknowledgement Copy)         

This document is sent to the customer by the sales function to inform that the order has been received and the delivery process.

· Letter quality (Bill of Lading)         

This document is used as proof of delivery of goods from the company to the public transport companies.

· Slip Packaging (Packing Slip)         

This document is affixed on the packaging of goods to facilitate the acceptance of the company's customers in identifying the goods received.

· Copies Warehouse (Warehouse Copy)         

This document is a copy of the delivery order is sent to the warehouse to prepare the type of goods to the specifications listed in accordance with it, in order to deliver the goods to the delivery, and record the items sold in a warehouse.

· Archive Handling Delivery (Sales Order Follow-up Copy)         

This document is a copy of the delivery order by the sale archived by the promised delivery date. If the sale had received a copy of the delivery order delivery of which is evidence have been executed delivery of goods, delivery handling archives is then taken and transferred to the archives of the delivery order was filled. Archives shipment control is a source of information to make a report on customer orders that have not been met.

· Archive Index Cross (Cross-index File Copy)         

A copy of the delivery order is archived in alphabetical order according to the customer's name to make it easier to answer questions from customers about the status of his order.

· Sales Invoices and copies         

Invoice is a document used as the basis for recording the occurrence of receivables. Invoice is sent by the first sheet to the customer billing functions.

Copies of this document are:

· A copy of the accounts (Accounts Receivable Copy)         

This document is a copy of the sales invoice sent by the billing function to function as the basis for accounting records in accounts receivable card.

· A copy of the Journal of Sales (Sales Journal Copy)         

This document is a copy that is sent by the billing function to function as a basic accounting records transactions in a sales journal.

· A copy of the analysis (Analysis Copy)         

This document is a copy that is sent by the billing function to the accounting function as the basis for calculating cost of sales recorded in the inventory card, for analysis of sales, and the calculation of commission salesperson.

· A copy of the sales force (Sales person Copy)         

This document was sent by the billing function to a salesperson to tell the customer that the order of passing his hand was filled to allow it to calculate the sales commissions that are due.

· Summary of Cost of Goods Sold         

Summary of cost of goods sold are supporting documents used to calculate the total cost of products sold during a particular accounting period. Data contained in this document is derived from the inventory card. Periodically cost of products sold over a specific period is calculated in the recapitulation of sales and then made the original form of evidence memorial to record the cost of products sold in a particular accounting period.

· Evidence Memorial         

Evidence memorial is a basic source document for recording into the general ledger. In the system of credit sales, proof of the memorial is a source document to record the cost of products sold in a particular accounting period.

d. Functions Related to Cash Sales and Credit   

      Cash Sales

      As for the functions involved in cash sales are as follows:

· The Sales Order         

This function received an order from the buyer, filling cash sales invoices, and submit the invoice to the buyer for a cash payment of interest on the gauze.

· Part Kassa         

This function accepts cash payment equal to the price of goods on the invoice.

· Part Packaging         

This function wraps the item and give it to the buyer in exchange for the invoice has been paid.

· Accounting         

This function records cash transactions in the general journal diary or journal, special sales, cash receipts journal and card periodically inventory and create sales reports according to management needs.

      Credit Sales

Functions related to credit sales include:

· Sales         

Receive customer orders either by mail or telephone to identify the type and quantity of goods demanded. This function will add any missing information in the order (such as the description of the goods sold, the name and address of the customer, amount and price per unit, and other financial information such as discounts, and freight.)

· Department of Credit         

Credit determine the credit limit, creditworthiness of customers and provide a credit agreement so that a copy of the sales order can be distributed to the billing department, warehousing, and shipping.

· Warehouse         

The warehouse is responsible for storing and preparing goods ordered by the customer, signed copy of the warrant of goods as proof of the orders have been done right and deliver the goods to the shipping department. The warehouses have recorded adjustments of inventory data

· Ministry of Shipping         

Responsible for the delivery of goods to match the letter of the road to ensure the correctness of the order. The clerk handed over the goods delivery, document delivery, and two copies of Bill Of Leading to a delivery service company, then perform the following tasks:

·          Record shipments in the diary shipping. 

·          Submit documents warrant the production of goods and the road to the billing department as proof of delivery is implemented.

·          Keep a copy of every document delivery and document bill of loading and unloading goods.

· Department Billing         

The Billing Department is responsible for creating and sending the invoice to the customer upon receipt of complete information regarding the delivery of the information contained in the warrant of production of goods and delivery orders, make sales journal, and send a copy of the sales order to the accounts.

· Department of Accounting         

The accounts are responsible for posting a copy of the data of the order book to sales ledger and accounts receivable to create and send a statement to the debtor. Summarizes the general ledger account books of the accounts, reports record sales and cost of goods sold supplies to the card stock. The report is produced in Credit Sales is the end result of the accounting process. Reports contain information that is output accounting system.

e. ProsedurPenjualan Cash and Credit   

      Cash Sales

The procedure of cash transactions are as follows:

· Procedures for sales orders         

In the process a sales order, the sales order plays a role in receiving orders from buyers, fill the sales invoice cash of 3 sheets will be distributed each one to the buyer as proof of payment to the gauze, sent to the warehouse, and for the sales order itself as archive of documentation to be stored according to the serial number of the invoice.

· Procedures for cash receipts         

Cash receipts made by the gauze together after receiving the invoice in cash from the sales order cash from the buyers as well as operate a cash register so as to produce proof of cash registers that will be attached to the invoices that have been affixed cap off and handed back to the buyer for the sake of making the goods to the delivery of goods.

· Procedures for the goods         

The process of preparation of items handled by the warehouse after receiving cash from the sales invoice sales orders in accordance with the actual kuantiítas while recording into the storage card that will be delivered to the delivery

· Procedures for recording cash         

Recording of cash handled by the accounting department in the sales journal and the cash receipts after receiving an invoice accompanied by a cash sale cash register tape from the delivery of goods.

· Credit Sales         

As for the procedure established system of credit sales are as follows:

·          The sales process

The sales process begins from the order from the customer stating the type and kuantiítas goods destined to the sales department in the form of letters, telephone directly by the customer to the sales department and then will create a sales order to be distributed to other departments related to sales issues.

·          Credit Process

The functions of the department include credit approval or authorization of transactions that include verification of creditworthiness can be provided to customers. In addition, the credit department also plays a role in approving their sales returns and allowances and adjustments to customer accounts, evaluate and approve the balance sheet aging in determining the remaining credit from customers. A copy of the credit agreement for the sale will be managed and stored in a file of customer orders until the end of the transaction.

·          Billing Process

Invoices, credit memos and other invoice adjustments are received at the time of loan approval by the billing department as a receipt of shipping documents on expenditures will be managed to the accounts receivable to be posted to customer accounts.

·          Process of Production of Goods Warehouse

A copy of the sale of goods originating from the sales department of the sales orders managed by the warehouse then signaled to the warehouse to prepare the goods desired by the customer in accordance with the order and produce the goods in question. After the officer wrote the initials on the copy of the production of goods which indicates that the order is complete and correct, a copy of the production of goods will be sent to the shipping department and a copy will be kept in storage as a record of the transaction.

·          Process Delivery

Delivery of goods will be carried by the shipping department after the shipping department received a letter from the department of shipping supplies (warehouse). Documentation for the delivery of goods will be prepared by the shipping department of a bill of lading, that the exchange of documentation between the sender and the carrier.

·          Process Update Setup

In the case of updating the inventory data was based on documents from the shipping department expenditures to be made by the accounting records will renew subsidiary accounts inventories, and after the process is complete bookkeeping document is saved expenditures.

·          Process Accounts Receivable

Part of the role of recording receivables from customers is performed by the accounting department of trade receivables by posting a copy of the sales order to ledger accounts receivable and the accounting process is completed staff accounts receivable will save a copy of the ledger will summarize each account balance become one and send it to the general ledger.

·          The General Ledger Listing

Inventory control and overview of each account are derived from the accounts receivable will be realized at the close of the period processing general ledger after the department received a voucher jornal from the billing department.

f. Internal controls over Cash Sales and Credit     

In the case of cash selling things that need to be considered to address fraud risk incurred by employees should be segregation of duties between those who manage sales and managing cash while (gauze) should not be managed by one person to avoid embezzlement of funds that will be made by Kassa easily. Additionally ribbon cash register will also be very instrumental in the prevention of embezzlement of funds by gauze with how to withdraw cash register as proof of payment dilakukukan by the customer, because the customer can check the suitability of the amount to be paid by the number repay that will be submitted to the gauze.

Internal control in credit sales can be done by recording sales supported by a valid document delivery and customer orders that have been approved to prevent fictitious sales.

In addition to the credit authorization is valid in the transaction for each credit approval procedures before delivery, shipping authorization, and the authorization of the pricing and terms of the sale, transportation and pieces clearly