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