摘要：ABSTRACT :This paper discusses the design of accounting information systems at theconceptual design phase based on business process at a tofu plant Sumedang PaDana, a supplier of Carrefour. The design uses particularly the revenue cyclebusiness processes at the plant. Revenue cycle business process at SumedangPa Dana later is broken down into some more specifics business processes. Thespecific processes at the tofu plant then linked to the supplier and paymentcollection at Carrefour. The REA model approach takes Inventory and Cash asresources. Events recorded in the processes are Carrefour's sales orders, goodsdelivery to Carrefour, invoice acceptance from Carrefour, payment collectionand financial transactions recording. The agents involved are sales division,parts delivery, cashier of the plant and Carrefour.
